Kế toán xác định và phân tích kết quả hoạt động sản xuất kinh doanh tại công ty cổ phần chế biến thủy hải sản hiệp thanh

TRlTCKVG DAI HOC AN GIANG KHOA KINH TE - QTKD KHOA LUAN TOT NGHIEP DAI HOC KE TOAN XAC DINH VA PHAN TICH KET QUA HOAT DONG SAN XUAT KINH DOANH TAI CONG TY CO PHAN CHE BIEN THUY HAI SAN HIEP THANH Chuyen nganh: Ke toan Doanh nghiep GVHD: Ths Nguyln Thi Thanh Thuy SVTH: Nguyln Ngpc Anh L^^p: DH10KT 050 An Giang, th^ng 05 nam 2013 w^^ LOT CAM ON Trong suot thai gian hoc tip tai truang Dai Hpc An Giang, da de lai t6i rat nhieu ky niem dep cua thai sinh vien Dae bift la doi voi Khoa Kinh Te va Quan Tri Kinh Doanh, diidi sir hudng din nhiet tinh, giup d& cua quy thiy co da cung cap cho toi mpt hanh trang kien thile de buac vao d^i De de tai du^c hoan thanh, tnrdc tien, toi xin gili lcri biSt an sau sic din quy thiy co Khoa Kinh T8 va Quan Tri Kinh Doanh da hit long trayin dat kiin thurc cho toi suot khoing thai gian toi hoc tap tai truang Toi xin chan c^m an Ban lanh dao Cong Ty C6 Phin Chi Biin Thuy Hai San Hiep Thanh da d6ng y cho toi thuc tap tai cong ty Dae biet, la cac anh chi tai Phong Ke Toin da giiip d9 va tao mpi dieu kien cho toi thai gian t6i thuc tSp tai day Tran trpng giii lcri cam an din c6 Nguyin Thi Thanh Thuy, giao vien hudmg dan true tiep cho t6i thuc hien khoa luan tot nghiep Trong qua trinh tim tai lieu va cac so sdeh, so lieu cr ca quan roi tien hanh xac dinh va phan tich ket qua kinh doanh, dii vdi toi d6 la mot qua trinh kho khan, nhung co da danh thai gian quy bau cua minh de gop y, nhiet tinh huang dan, chi bao cho toi viec thu thap, xu ly va phan tich si lieu mot each diy du va hap ly nhit Toi xin gui l&i cam an sau sac nhat va kinh chiic quy thay co va cic anh chi duac nhieu sue khoe, cong! An Giang, thang nam 2013 Sinh vien thuc hien Nguyin Ngoc Anh TOM TAT Cong tac ki toan co ^nh hudng rlt Ion toan bp hoat dpng cua mpt doanh nghiep, bai no la cong cu quan ly kinh ti hieu gua Cong tac kg todn giup nha qu^n tri nhan dang dupe tinh hinh tai san nguon von cua doanh nghiep minh, tvr de cac gi&i phap su dung nguon lire hieu qua horn, kigm soat chi phi horn, tang kha nang canh tranh, giup doanh nghiep hoan cac muc tigu da dg Trong cac qua trinh kg todn khong thg khdng kg dgn qua trinh xac dinh kgt qua hoat dpng kinh doanh vi day la buac nhin nhan, danh gia kgt qua cua qua trinh lao dpng, qua thay dupe viec kinh doanh dat hieu qua nhu thg nao, han chg d khau nao cung nhu cSn phat huy d qud trinh nao? Trong xu huong canh tranh cang gay gat, cong tac ke toan noi chung va kg toan xac dinh kgt qua hoat dpng kinh doanh n6i rigng la digu ma cac doanh nghiep dac biet chu quan tarn Chinh vi v^y, toi da chpn dg tai "Ke toan xac dinh va phan tich kit qua hoat dpng san xuit kinh doanh tai Cong ty Chi biin Thuy hai san Hiep Thanh" lam kh6a luan tit nghiep cua minh Be tai nghign cuu g6m chuong: Chuomg 1: T6ng quan Chuong 2: Co scr ly lu^n vg kg toan xac dinh va phan tich kgt qua hoat dpng san xuat kinh doanh Chuong 3: Gioi thieu khai quat vi Cong ty C6 phin Chi biin Thuy hai san Hiep Thanh Chuong 4: Kg toan xac dinh va ph^n tich ket qua hoat dpng san xuat kinh doanh tai Cong ty C6 phln Chi biin Thuy hai san Hiep Thanh Chucmg 5: Mot si giai phap nang cao hieu qua hoat dpng kinh doanh va hoan thien cong tac ki toan tai Cong ty C6 phln Chi biin Thuy hai s^n Hiep Thanh Chuong 6: Kign nghi va kgt luan Thong qua dg tai nghien cuu cua minh, toi mong muon cung co va nam vung kiin th6c dd hpc, ding thai thong qua qua trinh tim hiiu tai Cong ty co thi hoc hoi va tiip xiic vai cong tac ki toan thuc ti day la hanh trang giiip toi them hoan thien va tu tin qua trinh hpc hoi va cong tac sau DANH MUC TIT VIET TAT 8O®CS BHBan hang CCDCCong cu dung cu COMChiSt khiu thucrng mai Cong ty CP CB THS Hifp Thanh Cong ty C6 phln Chi bi&i Thiiy hai sin Hiep Thanh CLChenhlech CNTT SXCong nhan true tiep sin xufit CPChi phi BH&CCDVBan hang vh cung cdp dichvu DTDoanhthu DTTDoanh thu thuin DVTBonvitinh GTGT Gia tri gia tang GVHBGi^vdnhangbdn HB Hopd^ng HBKDHoit dong kinh doanh HBTCHoat dong tai chinh HHHuuhinh KQHBKBK^t qua hoat dpng kinh doanh LNLoinhuan LNTTLpi nhuan tru^c thu6 NHNNNgan hang nha nude NSNNNgan sach nh^ nude PBPhanbd PPPhucmgphap QLBNQu^n ly doanh nghiep QSBBQuySn su dung d^t SPSSdphatsinh SXKDSin xuit kinh doanh TGHBTygiahdidoai TKTaikhoan m TNDNThu nhap doanh nghiep TNHHTrach nhiem hflu han TSCDTaisancodinh TTDBTiSu thu dac biet VNDViet Nam d6ng XNKXuatnh|pkh^u XKXuatkMu MUCLVC DANH MUC BANGixii DANH MUC BIEU DOxiv DANHMyCHINHxiv DANH MUC SO DOxv CHUQNG 1: TONG QUAN1 1.1.LY DO CHQN BE TAI1 1.2.M^JC TIEU NGHIEN CUU2 1.3.PHUONG PHAP NGHIEN CUU2 1.3.1.Phucrngphap thu thap dtt lifu2 1.3.2.Phuang ph^p xil ly du lieu3 1.4.PHAM VI NGHIEN CUU3 1.4.1.Khonggian3 1.4.2.Thai gian3 • 1.4.3 Doi tucmg nghiSn curu3 1.5.1[ NGHlA NGHIEN CUU3 CHlTONG 2: CO Sd LY LU^N VE KE TOAN XAC DINH VA PHAN TICH KET QUA HO^T DQNG KINH DOANH4 A - CO S6 LY LU^N Vti KE TOAN XAC DINH KET QUA HO^T DQNG KINH DOANH4 2.1 KE TOAN DOANH THU4 2.1.1.Ke toan cac khoan doanh thu4 2.1.1.1.Khainifm4 2.1.1.2.Di^u kien ghi nhan va nguyen tic xac dinh doanh thu5 2.1.1.3.Tai khoan sit dung5 2.1.1.4.Chung tir su dung6 2.1.1.5.Cac phuang thiic ban hang7 2.1.2.K^ toan cac khoan giam tru doanh thu8 2.1.2.1.Chietkhiuthuongmai8 2.1.2.2.Hang Mn bi tra lai8 2.1.2.3.Giam gia hang ban9 2.1.2.4.Thud10 2.1.3.Kg toan doanh thu hoat dpng tai chinh12 2.1.3.1.Khai niem12 2.1.3.2.Tai khoan sil dung12 2.1.3.3.Chung tir sur dung12 2.1.4.K6 toan thu nhap khac13 2.1.4.1.Khai niem13 2.1.4.2.Tai khoan sur dung13 2.1.4.3.Chiing tur sur dung13 2.2 KE TOAN CHI PHI14 2.2.1.Kg toan gia v6n hang ban14 2.2.1.1.Khai niem14 2.2.1.2.Tai khoan sur dung15 2.2.1.3.Chiing tir sii dung15 2.2.2.Kg toan chi phi hoat dong tai chinh16 2.2.2.1.Khai niem16 2.2.2.2.Tai khoan sur dung16 2.2.2.3.Chiing tir sur dung17 2.2.3.Kg toan chi phi ban hang18 2.2.3.1.Khdi niem18 2.2.3.2.Tai kho^n sii dung19 2.2.3.3.Chiing tir sii dung.'.19 2.2.4.Kg toan chi phi QLDN19 2.2.4.1.KMi niem19 2.2.4.2.Tai khodn sii dung20 2.2.4.3.Chiing tir sii dung20 2.2.5.Kg toan chi phi khdc'.21 2.2.5.1.Khai niem21 2.2.5.2.Tai khodn sii dung22 2.2.5.3.Chiing tir sil dung22 2.2.6.Kg toan chi phi thug TNDN23 2.2.6.1.Khai niem23 2.2.6.2.Tai khoan sii dung23 2.3.KE TOAN XAC DINH KET QUA HOT DQNG KINH DOANH24 2.3.1.Khdiniem24 2.3.2.Ynghia 25 2.3.3.Tai khoan six dung25 B - CO SQ LY ULjJV VE PHAN TICH KET QUA HOiJkT DQNG KINH DOANH.'.28 2.4.KHAI NIEM, Y NGHIA VA NHIEM VU CUA VUEC PHAN TICH HUEU QUA HOAT DONG KINH DOANH28 2.4.1.Khdi niem28 2.4.2.Y nghia28 2.5.NQI DUNG PHAN TICH28 2.5.1.Phan tich doanh thu28 2.5.2.Phan tich chi phi29 2.5.3.Phan tich lgi nhuan29 2.5.3.1.Phan tich bien dong lgri nhuan theo thai gian29 2.5.3.2.Ph3n tich cac nhan t6 ^nh hudng dSn loi nhuan tnrac thug cua cong ty30 2.5.3.2.1.Phan tich cac nhan t6 anh hudng d&i lgi nhuan tir hoat dong san xu^t khih doanh30 2.5.3.2.2.Phan tich cac nhan td anh hudng ddn lgi nhuan tir hoat dong tai chinh31 2.5.3.2.3.Ph^n tich cac nhan td anh hudng d6n lgi nhuan ttr hoat ddngkhac32 2.5.4.He thong cac chi tieu phan tich hieu qua hoat dong kinh doanh32 2.5.4.1.Cdc chi tieu ph^n tich vg kha nang toan32 2.5.4.2.Cac chi tigu ph^n tich quan tri ng33 2.5.4.3.Cac chi tigu phan tich kha nang sinh ldi34 2.5.5.Cac tai lieu six dung qua trinh ph^n tich35 2.5.5.1.Bang can ddi kg toan35 2.5.5.2.Bdng bao cao kgt qua hoat dong kinh doanh35 2.5.6.Phan tich cdc chi tigu phi tai chinh35 2.5.6.1.Phdn tich md hinh dp luc canh tranh35 2.5.6.2.Phdn tich nhan td ndi dia36 CHUONG 3: GlQl THIEU KHAI QUAT VE CONG TY CO PHAN CHE BIEN THUY HAI SAN HIEP THANH37 3.1.KHAI QUAT VE CONG TY CO PHAN CHE BIEN THUY HAI SAN HIEP THANH37 3.1.1.Lich sir hinh va phat trign37 3.1.2.Chuc nang, nhiem vu39 3.1.2.1.Chuc nang39 3.1.2.2.NhiSm vu39 3.1.3.Co c^u t6 chuc39 3.1.3.1.So d616 chuc cong ty39 3.1.3.2.Chuc nang va nhiem vu cua cac phong ban40 3.2.SAN PHAM VA NANG LUC SAN XUAT KINH DOANH40 3.2.1.Cdc loai san phkm,40 3.2.2.Nang luc san xult kinh doanh42 3.3.NGUON NGUYEN LIEU VA MUC TIEU CHAT LUQfNG42 3.3.1.NguOnnguyen lieu42 3.3.2.Muc tieu chit lugng42 3.4.TO CHtTC CONG TAC KE TOAN TAI CONG TY43 3.4.1.Mo hinh t6 chiic bo may kg todn43 3.4.2.Hinh thiic kg toan44 3.4.3.Chinh sach kg toan45 3.4.4.Cacbao caotai chinh Cong ty siidiing45 3.4.5.Cac chiing tir, s6 sach Cong ty sur dung45 3.5.KHAI QUAT KET QUA HO^T BONG KINH DOANH CUA CONG TY CO PHAN CHE BIEN THUY HAI HIEP THANH GIAI DON 2010201246 3.5.1.Banh gia khai quat vg kgt qua hoat dqng kinh doanh cua c6ng ty CP CB THS Hiep Thanh giai doan 2010-201246 3.5.2.Nhung thuan lqi va kho khan ciia cong ty50 3.5.2.1.Thuanloi50 3.5.2.2.Kho khan51 3.5.3.Phucmg huong phat triln cua Cong ty nam 201351 CHUONG 4: KE TOAN XAC BINH VA PHAN TICH KET QUA HO^T DQNG KINH DOANH T^I CONG TY CO PHAN CHE BlEN THUY HAI SAN HIEP THANH53 viii A - KE TOAN XAC BJNH KET QUA HOAT DONG KINH DOANH53 4.1.KE TOAN DOANH THU53 4.1.1.Quy trinh san xult, phirong thiic ban hang va toan cua cong ty53 4.1.2.Trinh tu luan chuyen chiing tir cua chu trinh doanh thu54 4.1.3.Tai khoan va chiing tu sir dung55 4.1.4.Kg toan doanh thu55 4.1.5.Kg todn cac khoan gidm trir doanh thu60 4.1.5.1.Kg toan hang ban bi trd lai60 4.1.5.2.Kg toan giam gia hang ban61 4.1.6.Kg toan doanh thu hoatdong tai chinh64 4.1.7.Kg toan cac khoan thu nhap khac67 4.2.KE TOAN CHI PHI69 4.2.1.Kg toan gid v6n hang bdn69 4.2.1.1.Khai niem69 4.2.1.2.Chung tu sdr dving70 4.2.1.3.Quy trinh luan chuygn chung tir70 4.2.2.Kg toan chi phi tai chinh73 4.2.3.Kg toan chi phi ban hang76 4.2.3.1.Khai niem76 4.2.3.2.Chung tir sur dung76 4.2.3.3.Quy trinh luan chuygn chung tir76 4.2.4.Kg toan chi phi QLDN80 4.2.4.1.Khai niem80 4.2.4.2.Chung tir sur dung80 4.2.4.3.Quy trinh luan chuygn chung ttr80 4.2.5.Kg toan chi phi khac84 4.2.6.Kg toan chi phi thue TNDN85 4.3.KE TOAN XAC DINH KET QUA HO^T DONG KINH DOANH.— 85 B - PHAN TICH KET QUA HOT D0NG KINH DOANH89 4.4.PHAN Tf CH DOANH THU90 4.4.1 Phan tich xu hudmg bign dong doanh thu giai doan 2010-201290 Ke todn x&c dinh va phan tich k6t qua hoat dong kinh doanh tai Cong ty C6 phan Ch biln Thiiy hai san Hiep Thanh Viec luu tru, sip xip hi sa dupe thing nhit theo trinh tu thai gian, theo tinh chit nghiep vu, giup cong tdc tint kiim trd nen dl dang Cong ty thuc hien luu tru hi sa, chung tu theo dung quy dinh, nhien nai luu hi sa vln chua dam bdo an toan Cdc du lieu ngudn cung cdc ho sa luu tai cdc phdng nghiep vu co nguy ca bi hu hong, mit mdt neu khdng may xay sir co 5.2 GIAI PHAP NANG CAO HDCEU QUA KINH DOANH VA HOAN THIEN CONG TAC KE TOAN Qua phan tich hieu qua hoat dong kinh doanh tai cong ty Hiep Thanh, cho thay cong ty da dat dupe nhiiu tuu qud trinh hoat dong sdn xuat kinh doanh cua minh Ben canh do, cong ty cung m6t so van de han che lam anh hudng den ket qua hoat dpng kinh doanh va cdn sdm duac giai quyet Sau day la mot so gi^i phap nham khac phuc nhixng van dS han chS, cung nhu phat huy duac nhung mat tich cue gdp phan lam tang lpi nhuan cho cong ty thai gian tai 5.2.1 Giai phap nang cao hieu qua hoat dgng kinh doanh 5.2.1.1.Tang san luffng tieu thu Doanh thu cua cong ty chii yiu php thuOc vao si luang va gia ca san phim bdn Vi vay, muin tang doanh thu cho cong ty thi co ba e^eh, mot la tang san luang tieu thu, hai la tang gia ban hoac co thi kit hop ca hai Tuy nhien, san phim cua cong ty chu ygu la duac tieu thu a thi truang nuac ngoai, nen cong ty khong nhung canh tranh vdi cac cong ty nuac ma c6n cttnh tranh vdi nhiiu cong ty khac tren the giai, cho nen mu6n tang doanh thu bang each tang gid ban thi mang lai hiSu qua khong cao Cach tot nhat la cong ty nen tang san lupng tieu thu cua minh len, muon duac nhu vay thi cong ty can khai thac tot thi truang sin co, gitt vttng uy tin va thuang hieu cua cong ty, day manh hoat dong marketing, tim hiiu nhu cau ciia khach hang Dong thai, tao san phim dat chat luang theo tieu chuin va yeu cau cua nguai tieu dimg bang edeh dau tu, trang bi cong nghe hien dai han, dao tao trinh dp chuyen mon va nang cao tay nghe cho cdn bo cong nhan vien, 5.2.1.2.Xay dung chien luoc gia phii hop Hien nin kinh ti nude noi chung va nin kinh ti thi gidi ndi rieng co nhieu bien dong phuc tap, gia cd leo thang, nhieu ngudi cd xu hudng chpn edeh tieu dung bing edeh tiit kiem khoan chi tieu cua minh VI vay, ngoai viec tang san luang tieu thii san phim cua cong ty len, thi cong ty cd thi canh tranh vi gid vdi san phim cua cac cong ty khac thong qua viec tiit kiem chi phi, tiip tuc phat triin theo mo hinh san xuat tu cung tu cap Hoat dpng heo mo hinh san xuit khep kin nay, cdng ty cd thi qudn ly va kiim sodt tit ede chi phi dau vao, nhdm tranh anh hudng cua bien dong gid phu thupc qua nhieu vao cac nha cung ung, tu cd the tao pham cd gid thap han, phu hap han vdi nhu cau tieu dung ciia nhieu ngudi nen kinh te cd nhieu bien dong SVTH: Nguyln Ngoc AnhTrang 131 Ke toan xac djnh va phan tioh ket qua hoat dgng kinh doanh tai Cong ty Co phan Che bien Thuy hai san Hi?p Thanh nhu hien Dae bidt, cong ty ludn co chinh sach dd han che tdi da su bien ddng gia ca, tir tao tam y an tam va ben vung cho khach hang 5.2.1.3 Nang cao chat lirpng san phim Do san pham cda cong ty nhay c&m vdi van dd an toan vd sinh thuc pham, vi vay mudn thu hut kh&ch hang va tao tam ly an tam sur dung san phim cua cong ty, thi cong ty nen gidi thieu vd quy trinh che bien san pham tidp thi va ban hang, cho khach hang thiy dupe xuit xii tir ca nguyen lieu dupe kidm soat chat lucmg chat che nhu the nao, qua nhflng cong doan xu ly gi, bao quan den san pham duqc dem ban tren thi truong 5.2.1.4 Tang cirfrng hoat dQng nghien cuu thi truong Hien nay, cong ty Hiep Thanh van chua xay dung duqc dpi ngu marketing chuyen nghiep de cap nhat va nam bat kip thai cac thong tin cua thi trudng Ngoai cong ty cdn phai chii trpng dSn chi^n lupc marketing, nghien cuu nhu ciu tieu dung cua khach hang Qua phin phan tich tren cho thiy, ca cdu tieu thu san phlm cua cong ty co thay d6i qua cac nam, cho thiy nhu ciu tieu dung cua khach hang la khong c6 dinh Vi vay cong ty cin diy manh viec nghien cuu nhu cau tieu dung cua kh^eh hang tuang lai, de co ke hoach sdn xuat va dap ling diing nhu cau ciia khach hang Mat khac, cong ty cung c6 the nghien cuu che bien nhung s^n pham da dang han, sau quang ba san pham ciia minh thong qua cac hoi chp trien lam, qua nhung khach hang cu, nham dap ung nhu cau cang phong phu va da dang cua khach hang 5.2.1.5.M^ rpng thi trirdug xuat khau Trong nhiing nam qua thi trudng tieu thu hien cua cong ty chii y^u la d EU, My, AUSTRALIA Tuy nhien thi trudng tieu thu d My la thi trudng khd tinh va khong 6n dinh Nhu trudng hop ciia My ddi ap dimg thui chdng ban pha gia ddi vdi ca tra Viet Nam, niu nhu My ap dung cong miic thui thi khong chi cong ty Hiep Thanh gap rit nhiiu khd khan xuit khiu va cd nguy ca mit ca thi trudng nay, ma ca cac cong ty ldn khac hoat ddng nganh cung khong trdnh khdi Vi vay di tranh tmh trang thi cong ty cin tang cudng tim kiim thi trudng tieu thu mdi thong qua cong tic tiip thi, xiic tiin thucmg mai va md rdng thi trudng hien cd, ddng thdi girt mdi quan he tot vdi khach hang cu thong qua cac chinh sach khuyen mai, chiet khau va dac biet la giii uy tin vdi khach hang (nhu dam bao chat lupng san phim, giao hang diing thdi han, khong vi pham bat cii dieu khoan tren hpp ddng mua ban, ) 5.2.1.6.Sam bao miic on dinh cho nguon nguyen lieu dau vao Doanh thu cua cong ty nam 2011 bi giam nhieu phan ldn la cong ty thieu ngudn nguyen lieu de san xuat pham, nen thieu san pham dd xuit khiu tren thi trudng Dd tranh trang thidu ngudn nguyen lieu dd san xuit nhu nam 2011, thi cong ty cin phai chii ddng tim ngudn nguyen lieu thong qua cac hop ddng bao tieu san pham vdi cac hd nudi ca Ddng thdi, md rdng SVTH: Nguyln Nggc AnhTrang 132 KS to^n xac djnh va phan tich ket qua ho^t dgng kinh doanh tai Cong ty Co phdn ChS bi6n Thiiy hai san Hi^p Thanh vung nuoi cte co the chu dpng va dam bao nguon chat lupng nguyen lifu Ben canh do, cong ty cung nen dtr trft so lupng pham a muc hop ly thong qua viec nghien cuu nhu clu tieu dung cua khach ^ang va tinh hinh tieu thu san phim cua cong ty va bao quan cln than s6 phim 5.2.1.7.Giam cac khoan giam trir doanh thu Cac khoan giam trtr cua cong ty chu ySu la hang ban bi tri lai, lam phat sinh chi phi thue kho, keo hang trcr ve, va nguyen nhan hang bi tra l^i la hang khong dat yeu cau, thieu chiing tu lien quan, Do do, cong ty can tang cuong cong ^ac kiem tra chat lucmg san pham truoc va sau c^ua trinh che bien de dam bio chat luqng dung yeu cau khach hang Ben canh can kiem tra hang va nhQng chiing tir lien quan that ky tnroc xuat hang de tranh phat sinh cac chi phi 5.2.1.8.Giam gia von hang ban (chi phi sin xuat) Chi phi san xuit la khoan chi phi chiim ty le cao nhit tdng chi phi cua cong ty Mu6n giam chi phi xu^ng cong ty can co bien phap thich hop viec giam sat nhting chi phi lam tang chi phi san xuit nhu: giam sat chat che ya co ki hoach ro rang viec sur dung nguon nguyen lieu, tranh lang phi ngu^n nguyen lieu va thai gian tao san phim BSn canh do, Cong ty cung nen tim cac bien phap quan ly khoa hoc di co thi giam thieu tinh trang hao hut qua trinh nuoi ca tra nhu viec quan ly duqc mat dp ca ao hap ly, nong dp pH ciia nude ciing nhu muc nude de tranh tinh (rang ca chet hang loat, gay thiet hai cho cong ty Ngoai viec dau tu va tim kiem nhan vien quan ly ao nuoi cd kinh nghiem va kien thuc tot se phan nao giup dupe cong ty qud trinh tu san xuat va dam bao chat luong cua nguon nguyen lieu, cung nhu tinh toan hop ly cac chi tieu cho nong trai nham giam chi phi san xuat den miic thap nhat 5.2.1.9.Giam chi phi ban hang, chi phi QLND Can sii dung toi da cong suat cua phuang tien van chuyen, can lua chpn nhan vien ban hang mot each hop ly, nhu nhan vien phai cd trinh d6 chuyen mon, nang luc, thuc hien t6t cong tac ban hang Ngoai cln phai quan ly qua trinh sd dung vat lieu bao bi chat che va hop ly han nhlm tranh lang phi Til do, se giam dupe phin nao chi phi ban hang lam tang lai nhuan cho cong ty Quan ly tot viec bo tri nhan vien di cong tac, quan ly tien dien thoai, chi phi tiep khach, cong tac phi va cac chi phi thudng nhu phi van phong pham, diing muc dich va cd hieu qua Sip xlp, phan cong nhiem vu phu hop vdi nang luc chuyen mon cua tung ngudi Mot mat giup nhan vien phat huy b^n than, hoan tot cac nhiem vu dupe giao, dem lai hieu qua lam viec va khuyen khich mpi ngudi Mot mat, tranh tinh trang tra luang ma cong viec khong dat hieu qua mong muon, gay lang phi SVTH: Nguyln Ngpc AnhTrang 133 Ke toan xdc djnh va phan tioh ket qua hoat dpng kinh doanh tai Cong ty Co phan Che bien Thuy hai san Hiep Thanh 5.2.3.Giai phap hoan thien cong tac ke toan Lap phieu danh gia chat luong cong viec ciia ttrng nhan vien ke toan, de co che dp khen thuong phu hpp, khuyln khfch kha nang lam viec nang dpng, sang tao hen, giup nhan vien ph^t huy dupe nang luc b^n than Thuong xuyen cap nhat, ph6 biSn cac quy dinh, ch^ dp k6 todn mdi dS tap the phong kS toan ap dpng dung quy dinh, tranh cac sai sot khong d^ng co Xay dung quy trinh ki&n sodt phu hop a cac khau trpng yeu va khong trpng yeu, tao qud trinh hoat dpng dat hieu qua hon De qua trinh kiem soat khong gay nhftng bat cap nhu cong viec bi tri tre, khong dung thai han, anh hudng den chat lupng cong viec cung nhu muc dp hoan nhiem vu cua nhan vien ke toan Viec sap xep ho so, chiing tu theo trinh tu thari gian, nghiep vp khong nhihig thuan tien qua trinh tim kiem, sur dung thdng tin can thiet ma tuan thu dung quy dinh do viec trang bi cac thiet bj can thiSt cho qua trinh luu tru, bao qu^n cac chung tu an toan, hpp ly la di^u h^t sue cln thilt 5.2.4.Giai phap khac Thpc hien cong khai chi phi din tirng bp phan lien quan d! dl bien phap cp the tilt kiem chi phi Thuong xuyen theo doi nhung nhan to kh^eh quan va chii quan anh hudng den chi phi cua cong ty, tu kip thai lap cac bien phap xur ly phu hop nham giam chi phi, gia tang doanh thu Nang cao y thuc tiet kiem chi phi cdn bp cong nhan vien, xay dung quy che thudng phat ve su dung tilt kiem hoac lang phi tai san cua cong ty Xay dung dpi ngu can bp co nang luc viec nim bit va ung phd nhanh trudc nhiing thay doi cda thi trudng cung nhu cac ddi thu canh tranh SVTH: Nguyen NgQC AnhTrang 134 Ke toan xac djnh va phan tich ket qua hoat dgng kinh doanh t^i Cong ty Co phan Che bien Thiiy hai san Hiep Thanh CHUONG6 KIEN NGHI VA KET LUAN —0O0— 6.1.KIEN NGHI Can chuyen mon hoa hon niia cac mat hang chu luc cua cong ty, nghien ciru va tao nhiiu loai san phlm nh5m thu hut khach hang, ma rpng thi pMn Nen quan tarn den cac nguon thu nhap khac ngoai viec ban san pham nhu cac hoat dpng tai chinh, cho thue bai kho, nham nang cao loi nhuan cua cong ty tu cac nguon khac Can xay dung mot bp phan chuyen ve linh vtrc nghien ciiu tai chinh va bien dong cua thi trucmg nham kiem soat cdc khoan tai chinh tot hem va ling dupe vdi su bien dong phiic tap cua thi trucmg Tao dieu kien nang cao nang luc chuyen mon va tay nghe cho can bo cong nhan vien blng nhung kh6a dao tao, tap huan ng^n han va dai han Co che dp khen thudmg ro rang va hpp ly cho cac ca nhan va tap the co dong gop nhieu vao hoat dpng san xu^t kinh doanh cua cong ty Chu dpng tim kiSm ngu6n nguyen lieu san xuat thong qua cac hop dong bao tieu san pham voi cac ho nuoi cd Giu vung va nang cao nang luc canh tranh tren thi trucmg cu va nghien ciiu mo rpng them thi trucmg ti6m nang mai nhlm cung c6 them sue manh thuomg hieu ciia cong ty 6.2.KET LUAN Nhung nam gdn day, nSn kinh t th^ gidi dang di vao khung hoang nghiem trpng, lam phat cang tang cao, gay anh hudmg den toan bo cac nganh cong nghiep dich vu, dac biet la linh vuc xuat nhap khiu Trong thai gian nay, thuy san Viet Nam cung gap phdi khong it kho khan, doi mat vai rat nhieu van de Ion khien cac doanh nghiep nude mat on dinh va kinh doanh kem hieu qua Vi vay, cong ty CP CB THS Hiep Thanh cung chiu dnh hudng khong nhd, nhung vdi nhiing no luc cua tap the giau kinh nghiem, dpi ngu nhan vien chuyen nghiep, cong ty da vupt qua nhitng kho khan ay de khang dinh thuomg hieu cua minh ca va ngoai nude Qua qua trinh tim hi^u thuc te tai cong ty CP CB THS Hiep Thanh, cd han che ve thdi gian nhung nhin chung tinh hinh hoat dpng cua cong ty tu nam 2010 d^n nam 2012 la khd hieu qua Tuy nhien, d nam 2011, tinh hinh kinh doanh cua cong ty bi anh hudng tu cac bien dpng trdn thi trudng the gidi, bi mat nhieu doanh thu d thi trucmg My, dan den tinh trang giam manh hieu qua hoat dpng Boi vdi van de nay, cong ty da co gang md rpng cac thi trucmg khac di thi chan My, diy manh san lupng tieu thu vao cac thi trucmg Chau Au va SVTH: Nguyen Ngoc Anh.Trang 135 Ke toan xac djnh va phan tich ket qua hoat dong kinh doanh tai Cong ty Co phan Che bien Thiiy hai san Hiep Thanh Chau A, tim kiem them thi trucrng mdi va tiep tuc hoach dinh chien lucre de xam nhap thi tru^ng My trd lai Nam 2012 la nam danh dau su hoat dong on dinh va phat trien ciia cong ty, danh dau qua trinh xam nhap, mo rong thi trucrng mdi d^t hieu qua cao Nam 2012 cung la nam ma cong ty thu duoc khoan loi nhuan rlt 16n ttr hoat dong khac gop phln thu lcri nhuan vuot xa k hoach &b Di6u cho thay cong ty dang trudng hon mac du tinh hinh thuy san Viet Nam dang gap phai mot so kho khan nhat dinh nhu My doi ap dat thue chong ban pha gia d6i vdi ca tra Viet Nam, ngudn nguyen lieu dl san xuit ciia cong ty chuaOndinh, Ben canh tinh hinh tai chinh ciia cong ty tang trudng on dinh qua cac nam the hien qua chi tieu phan anh kha nang sinh loi ciia cong ty tang len hang nam Do do, cong ty can tiep tuc phat huy va de cac chien lu^c phu hop de phat tri^n hon nua tinh hinh tai chinh cua minh Cong ty CP CB THS Hiep Thanh khong phai la cong ty co quy mo Ion nhat hay diing nhat ve bat ky khia canh nao tren thi truong, nhung cong ty co nhiing uu the noi troi ma rat it cac doanh nghiep co the co ducrc Cong them nhiing diem manh khac ve ca cau to chiic, nguon von va each thiic hoat dong cung nhu cac chien lucre phat trien phu hop, tat ca da gop phan tao nen mot nen tang vung chic va 6n dinh cho su phat triln cua cong ty Vdi each nhin nhan khach quan, cong ty CP CB THS Hi?p Thanh co th^ khong phai la cong ty^ diing nhit vi hoat dong san xuit, xuit khiu, cung khong hln la cong ty Io^ nhit tren dia ban phd Cin Tha, nhung Hiep Thanh co du nhiing td chit va nang l^c canh tranh rit manh di co thi tdn tai va phat triin moi trucrng kinh ti day kho khan va khic nghiet nay, dac biet la lihh vuc thiiy sdn SVTH: Nguyln Ngpc AnhTrang 136 TAI LIEU THAM KHAO 1.GS TS Dang Thi Loan 2011 Giao trinh Kg todn tai chinh cac doanh nghiep Truong Dai hoc Kinh tl Qulc Dan 2.Huynh Cong Vu, Nam 2010 Phan tich hoat dong xult khtu thuy san ciia cong ty co phan xuat nhap khau thuy san Caseamex Luan van tot nghigp Dai hoc ClnTha 3.Huynh Led 2012 Kl toan quan tri Trucrng Dai hpc Kinh tl TP H6 Chi Minh NXB Phuong Dong 4.Nguyln Tin Binh 2000 Phan tich hoat dong doanh nghiep Dai hoc Qu6c Gia 5.Nguyln Tri Dung Nam 2010 Kg toan xac dinh va phan tich kit qua hoat dong kinh doanh tai Cong ty TNHH Mot Thanh Vign Thulc La An Giang Khoa luan t6t nghiep dai hpc Dai Hpc An Giang 6.Nguyln Thi Tii Ny Nam 2011 Kg toan xac djnh va phan tich kit qua hoat dong kinh doanh tai Cong ty C6 phin san xuit va kinh doanh vat lieu xay dung Kh6a luan tit nghiep dai hpc Dai Hpc An Giang 7.PGS TS Vo Van Nhi 2010 268 so dl kl todn doanh nghiep Trucmg Dai hpc Kinh tl TP H6 Chi Minh NXB Lao Dong 8.PGS TS Vo Van Nhi 2007 Kg toan cong ty cl phln va cong ty chiing khoan Trudng Dai hpc Kinh tl TP H6 Chi Minh NXB Thing Kg 9.Phan Diic Dung va Nguyln Thi My 2006 Phan tich hoat dong kinh doanh TP HCM NXB Thing Kg 10.Phan Due Dung 2006 Kl toan tai chinh TP HCM NXB Thing Kg 11.Pham Van Dupe va Tran Phuac 2010 Phan tich hoat dong kinh doanh Dai hpc Cong nghiep TP H6 Chi Minh 12.Thong tin tur website chinh thiic cua cong ty CP CB THS Hipp Thanh http://hiepthanha^oup.com 13.TS Phan Due Dung 2010 Kl todn tai chinh TP HCM NXB Thing Kg 14.TS Dang Thi Hoa va TS Pham Due Hilu 2010 Giao trinh kl toan tai chinh doanh nghiep NXB Giao due Viet Nam CONG TY CO PHAN CHE BIEN THUY HAI SAN HIEP THANH Bia chi: QL 91, KV Thai An, Phudng Thuan An, Quin That Nat, TP C^n Thcr Cho ngm tii chlnh kit thtic ngiy 31 th^ng 12 n8m 2011 BANG CAN BOIKE TOAN T?i nggy 31 thing 12 nam 2011 Don vi tinh: VND TAISAN M3 s& Thuy^ minh S6 dau ky So cuoi ky A-TAI SAN NGAN ILJJ^ 100 883.548.634.300,36 991.039.091.197,52 I.TiSn va cic khoin tuwng dircmg tiln 110 38.638.210.824,50 34.796.982.869,14 1.Tiin 111 38.638.210.824,50 34.796.982.869,14 2.Cic klioan tuong ducmg ti6n 112 0,00 0,00 II.Cic kliofin dau tir tii chfnh ngjn han 120 1.901.040.456,00 43.651.350.191,00 1.D^u tu ngSn han 121 1.901.040.456,00 43.651.350.191,00 2.D^l ph^ng giam gii d^u tu ng^n han 129 0,00 0,00 III.Cic khoftn phai thu nggn han 130 207.036.734.338,18 232.393.383.340,52 1.Phai thu khich hing 131 V.3 85.092.344.789,57 104.708.925.316,57 V.4 19.937.821.628,00 30.448.717.744,35 93.863.205.998,60 2.Tri trudc cho ngu^i bin 132 V.I V.2 3.Phii thu n^i bp nggn han 133 101.121.556.170,61 4.Phai thu theo tien dp ke hoach hpp dong xay dung 134 0,00 0,00 5.Cic khota phii thu khic 135 V.5 885.011.750,00 3.372.534.281,00 6.D^t ph6ng phai thu ngin han kh6 d6i 139 V.6 0,00 0,00 IV.Hingtonkho 140 621.529.199.955,71 663.074.951.880,69 621.529.199.955,71 663.074.951.880,69 0,00 0,00 14.443.448.725,97 17.122.422.916,17 585.782.059,00 10.252.652.119,00 1.Hingtankho 141 2.Du phhng giani gii hang t6n kho 149 V.Thi san nggn han khic 150 V.7 1.Chi phi tri trudc nggn han V.8 151 2.Thu6 gii trj gia ting dupe kh^u trtr 152 8.554.208.248,97 1.298.676.653,17 3.Thu6 vi cic khoin khic phii thu Nhi nude 154 1.314.820.715,00 1.111.413.852,00 4.Giao dich mua bin lai trii phi^u Chinh phii 157 4.Tii sin ngin han khic 158 3.988.637.703,00 4.459.680.292,00 V.9 1/4 Cho nSm tai chfnh kk thlic ngdy 31 thing 12 n^m 2011 BSng can dpi kl todn (tiep tlico) TAI SAN MS s ' Ma Thuy^^ si minh A- NQ PHAI TRA 300 I Np ngin h^o 310 Vay va np ngdn han 311 V.15 Phai hd ngu&i ban 312 Ngu&i mua trd tiln tru6c Thue v& cdc khoan phai nOp Nha nude Phai pa ngubi lao dng So ci.6i ky So dau ndm 914.870.766.619,28 1.087.037.766.11225 887.065.189.80328 938.225.569.29625 447.078.385.581,00 394.014.340.000,00 V.16 28.268.435.961,95 91.541.608.807,30 313 V.17 389.445.473.183,73 252.682.134.488,45 314 V.18 55.343.958,00 28.812.246,00 315 4.776.303.371,60 5.713.506.776,60 Chi phi ph&i tr4 316 518.061.674,00 0,00 Phaipan&ibp Phai pa theo ti^i d ki hoach hgp d6ng xdy d\mg 317 C4o khoan phdi tri, phai np ngin han khdc 319 16.923.186.073,00 194.245.166.978,00 0,00 0,00 0,00 0,00 318 V.19 10 Dir phbng phdi tra ngSn han 320 11 Qu^ khen thudng, phflc l^i 323 II N(f dhi h^n 330 27.805.576.816,00 148.812.196.816,00 Phai trt d^i han nguiri bin 331 0,00 0,00 Phdi tra dai han npi bo 332 0,00 0,00 Phai tr4 dai han khac 333 Vay va np dai han 334 V.21 Thue thu nhSp ho5n lai phai tra 335 V.22 Dp ph&ng trp cdp mat viec 14m 336 Dp ph&ng phai P4 dai han 337 0,00 0,00 Doanh thu chua thpc hien 338 462.426.816,00 462.426.816,00 Quyphattridnkhoahpovacongngh^ V.20 0,00 0,00 27.343.150.000,00 148.349.770.000,00 339 0,00 0,00 B- NGU6N V6N CHU Sd HUtJ 400 216.976.833.158,08 178.087.186.121,17 I Von chu s& hihi 410 216.976.833.158,08 178.087.186.121,17 V6n ditu cda chu sd httu 411 200.000.000.000,00 200.000.000.000,00 ThSng dp von c6 phan 412 0,00 0,00 V.23 V6n khdc cua chd s& him 413 0,00 3.969.423.739,21 C6 phi^u quy 414 0,00 -39.000.000.000,00 Chdnh l^ch ddnh gid lpi t4i s4n 415 Chanhlech^^gidhaidodi 416 Quyddutpphattridn 417 Quy dp ph&ng tdi chfnh 418 V.23 0,00 0,00 Led nhuan sau thu6 chua phan ph6i 420 V.23 16.976.833.158,08 13.117.762.381,96 10 Nguon v6n dSu tu xay dung cor bdn 421 0,00 0,00 II Nguon kinh phi vd quy khac 430 0,00 0,00 NguSnkinhphi 432 0,00 0,00 Nguon kinh phi da hinh tai san c& dinh 433 0,00 0,00 t6ng cqng nguon von 440 1.131.847.599.77726 1.265.124.952.233,52 V.23 0,00 0,00 0,00 0,00 0,00 0,00 3/4 Chonamt4ichfahketthucngay31 thing 12nam2011 Bang can dpi ke todn (tiep theo) CAC CHI TIEU NGOAI BANG CAN B6l KE TOAN T6NG HOP y CHI TIEUminh So cuoi ky So dau nSm 1.T^i sSn thu^ ngoii- 0,00 2.VSt tir, h^ng h6a nhSn gitt hO, nh^n gia c6ng- 0,00 3.H^ng h6anh3n b^n h^, nh^n ky gui, ^^ cu^c- 0,00 4.N