Improving air freight service for medical equipment import at airseaglobal vietnam joint stock company

ACADEMY OF POLICY AND DEVELOPMENT INTERNATIONAL SCHOOL OF ECONOMICS AND FINANCE GRADUATION THESIS Topic: “Improving air freight service for medical equipment import at Airseaglobal Vietnam Joint Stock Company” Instructors: Student: MA Doan Anh Tuan Student Code : 5083106556 Class: CLC 8.2 Major: International Business Economics School year : 2017 - 2021 Dien Ngoc Anh Ha Noi, June 2021 i ACKNOWLEDGMENT In fact, behind every success of a research, it is impossible not to mention the enthusiastic help of teachers Therefore, I would like to express my deep gratitude to the teachers at the International School of Economics and Finance - Academy of Policy and Development, especially my instructor – MA.Doan Anh Tuan, who has been dedicated to teaching and caring, guide, and create conditions for me to be able to best complete the graduation thesis To complete the research paper on the topic "Improving air freight service for medical equipment import at Airseaglobal Vietnam Joint Stock Company ", I would like to express my deep gratitude to all managers and staffs in the Joint Stock Company Airseaglobal Vietnam has enthusiastically helped and trusted to provide me with enough information to be able to complete my thesis Although there are many efforts to implement the thesis in the most complete way, but due to the limitations of knowledge and experience, it is inevitable that there are shortcomings that I have not seen myself I look forward to receiving suggestions from teachers and interested people to help the topic be more complete To complete this thesis, I have researched the actual competitiveness of import and export freight forwarding services by air at Airseaglobal Vietnam Joint Stock Company based on the knowledge I have learned at the Academy of Policy and Development Once again, I would like to sincerely thank the teachers at the Academy of Policy and Development and managers and staffs in Airseaglobal Vietnam Joint Stock Company for helping me in the past time I would like to wish your company always develop and be sustainable, wish all members in the company and teachers always healthy and successful Best regards! Student Dien Ngoc Anh i TABLE OF CONTENTS Contents ACKNOWLEDGMENT i LIST OF ARRIVAL CHARACTERS iii LIST OF FIGURES .iv LIST OF TABLES v INTRODUCTION Chapter 1: Theoretical basis for import and export goods delivery by air .4 1.1 Overview of import and export freight forwarding activities 1.2 Professional process of forwarding and receiving goods imported by air .12 1.3 The criteria for evaluating the results of business activities of import and export freight forwarding services 20 1.4 Factors affecting business activities of freight forwarding services by air 26 Chapter 2: Analysis of the reality of delivery and receipt of imported medical equipment by air at Airseaglobal Joint Stock Company 32 2.1 Current status of medical equipment delivery at Airseaglobal Joint Stock Company 32 2.2 Medical Equipment overview 41 2.3 Reality of forwarding activities at Airseaglobal Joint Stock Company 45 2.4 Analyzing and evaluating the process of receiving imported medical equipment from Airseaglobal Joint Stock Company 59 Chapter 3: Solutions to improve the quality of air freight service for medical equipment import at Airseaglobal Vietnam Joint Stock Company 71 3.1 Orientation to develop the delivery service of medical equipment imported by air at Airseaglobal Vietnam Joint Stock Company in the coming years 71 3.2 Solutions to improve the process of delivery and receipt of medical equipment by air at Airseaglobal Vietnam Joint Stock Company 72 3.3 Several recommendations for state agencies 76 CONCLUSION 82 REFERENCES .83 ii LIST OF ARRIVAL CHARACTERS iii LIST OF FIGURES Figure 1: Import and export freight forwarding process 13 Figure 2: Steps to customs procedures 15 Figure 3: Method of net sales growth rate 22 Figure 4: Method of Profit growth rate 22 Figure 5: Method of ROA 25 Figure 6: Method of ROE 25 Figure 1: Organization chart of the company 34 Figure 2: Chart comparing revenue and profit in recent years of Airseaglobal Joint Stock Company 37 Figure 3: Chart of the proportion of business sectors contributing to Airseaglobal's revenue in 2020 38 Figure 4: Bussiness Ratios 41 Figure 5: The percentage of capital used by the company for operations 56 Figure 6: The process of delivery and receipt of medical equipment by air at Airseaglobal Vietnam Joint Stock Company 62 Figure 7: The process of electronic clearance of medical equipment 66 iv LIST OF TABLES Table 1: The legal system governing air freight forwarding and forwarding services in Vietnam…………………………………………………………………………………31 Table 1: Revenue and profit in recent years of Air Table 2: Growth rate of the company in the perio Table 3: Total asset and equity Table 4: The proportion of quality goods delivere Company Table 5: Freight forwarding volume of Airseaglobal Joint Stock Company from 2018 to 2020 Table 6: Equipment in stock of Airseaglobal JSC Table 7: Number of employees of the company by age Table 8: Total capital of the company Table 9: Purpose of using capital of the compan Table 10: Total volume of imported and export Table 11: Total number of shipments delivered b in recent years Table 12: Number of customers of the company i Table 13: The company main import routes Table 14: Results of delivery of medical equipme past years v INTRODUCTION The urgency of the subject Currently, the process of globalization and integration is growing, making economic activities in general and international economic activities in particular go up at a stronger speed Grasping that situation, the international freight forwarding market is also very exciting, businesses compete with each other to gain prestige and great position, towards sustainable development in the future Import and export freight forwarding services make trade activities easier to circulate, helping production, trading and importexport enterprises save costs thanks to production specialization Besides sea freight forwarding, which is still bringing great advantages to businesses, air freight forwarding has also become exciting and competitive in recent years In Vietnam, there are more than 2,000 forwarding companies and will increase significantly, leading to fierce competition in the market International freight forwarding services are associated with the economic development of each country The systematic study of issues related to international freight transport is an urgent requirement for officials working in freight forwarding, importing and exporting Airseaglobal Vietnam Joint Stock Company has been operating in the market for about years, in addition to the delivery and receipt of medical equipment by sea, the company's air freight forwarding activities still account for the largest share big However, this activity is still not in the top position because a number of weaknesses in the process of making import documents, receipt and delivery procedures have not been completely overcome Therefore, it is imperative to find effective solutions to overcome the shortcomings so that the air delivery and delivery of medical equipment by air becomes more efficient and achieves a higher frequency Because of the above reasons, I have chosen the topic: " Improving air freight service for medical equipment import at Airseaglobal Vietnam Joint Stock Company " Purposes and tasks of the research The purpose of the study is through analyzing the current situation to propose orientations and solutions to improve the delivery and receipt of medical equipment by air at Airseaglobal Vietnam Joint Stock Company To achieve the above goal, the study carried out the following research tasks: Systematize the theoretical basis of freight forwarding by air, the steps in the delivery and receipt process, the factors affecting the forwarding process of Logistics companies; Analysis of the reality of medical equipment delivery by air at Airseaglobal Vietnam Joint Stock Company; Analysis of influencing factors; assess the positive and negative aspects of the company's air delivery and delivery of medical equipment; Solution offered to complete the process of delivery and receipt of medical equipment by air at Airseaglobal Vietnam Joint Stock Company Objects and scope of research a Research objects: The object of the study is the delivery and receipt of medical equipment by air at b Research scope: Information and data are collected for years from 2018 to 2020 and specific solutions oriented from 2021 to 2025 Research Methods To complete the thesis, during the internship to survey reality, collect relevant information and data at Airseaglobal Vietnam Joint Stock Company, the writer used research methods such as: collection method data collection, statistical methods, comparative methods, analytical methods, conceptualization methods, synthesis methods The methods that have been specifically used in the chapters are as follows: In chapter 1, the writer uses the method of conceptualization, analytical method, and systematization method to systematize and analyze some basic theories about the air freight forwarding process; the process of freight forwarding by air and the necessity of freight forwarding activities in import and export activities and analysis of factors affecting freight forwarding activities In chapter 2, the writer uses analytical methods, statistical methods, and comparative methods to analyze the actual situation in the process of delivery and receipt of medical equipment by air at a joint stock company Airseaglobal Vietnam In chapter 3, the writer uses analytical, synthesis, and systematization methods to provide orientations, predict opportunities and challenges, and propose solutions to improve the delivery process medical equipment goods by air at Airseaglobal Vietnam Joint Stock Company in the near future Structure of the research Apart from the introduction, table of contents, list of references, the thesis is divided into three specific chapters as follows: Chapter 1: Theoretical basis for import and export goods delivery by air Chapter 2: Analysis of the reality of delivery and receipt of imported medical equipment at Airseaglobal Joint Stock Company Chapter 3: Solutions to improve the quality of air freight service for medical equipment import at Airseaglobal Vietnam Joint Stock Company Chapter 1: Theoretical basis for import and export goods delivery by air 1.1 Overview of import and export freight forwarding activities 1.1.1 Some definitions and classification of freight forwarding services 1.1.1.1 Definitions Import and Export : Export of goods is the activity of selling goods to foreign countries, it is not an act of individual sales, but an organized sales system of economic organizations for the purpose of generating profits, promoting production, commodity production to develop, to transform the economic structure, to stabilize and gradually raise the people's living standards Exporting is a business activity that can increase the income of an enterprise in particular and of the entire economy in general.Commodity importation is an international trading activity, which is the process of exchanging goods between countries based on the principle of parity exchange for currency as a broker It is not a single act of trade but a system of trade relations in an economy Thus, import and export of goods is the purchase and sale of goods with foreign countries to develop production and business life But trading here has its own complicated features such as dealing with people of different nationalities, a large market that is difficult to control, buying and selling through intermediaries accounts for a large proportion, payment in foreign currencies Goods transported across border gates and border gates of different countries must comply with international as well as local customs… Delivery : Freight forwarding are activities in the circulation and distribution stage, an important stage connecting production and consumption, the two main sides of the social reproduction cycle Freight forwarders perform the function of bringing products from the place of production to the place of consumption, completing the second side of the distribution and physical circulation, when the first side is the commercial procedure has formed Forwarding is associated with and parallel with the transportation process Through forwarding, transportation operations are carried out Collection of goods, transportation, loading and unloading, storage, transmission, packaging, procedures, documents With such broad content, there are many definitions of forwarding and forwarding: According http://hoixuatnhapkhau.com/xuat-nhap-khau-la-gi-nhung-dieu-can-biet-ve-xuat-nhap-khau/ https://goldensealogistics.com/van-chuyen-hang-hoa-la-gi-vai-tro-vi-tri-cua-van-chuyen.html (conventions on bills of lading, transport; conventions on international goods sale and purchase contracts …), legal documents of the Vietnamese state on freight forwarding, different types of contracts and L/Cs, etc., to ensure the interests of import and export goods owners In addition, the import of medical equipment will have to comply with the circulars and decrees of the Ministry of Health, including: 3.2.2 Viewpoint and development orientation of Airseaglobal Joint Stock Company Currently, because the number of import-export businesses is increasing rapidly, in addition to the inflation and instability of the economy, creating more difficulties for businesses, this also affects significant impact on customers of forwarding companies or transport agents Therefore, it is required that industries in the Vietnamese economic system in general and Airseaglobal Joint Stock Company in particular must closely grasp market developments and take timely measures in the coming time In order to keep up with the general development of the economy, Airseaglobal Joint Stock Company should develop a strategy to develop import-export services in the coming time with the specific goal of increasing revenue and expanding markets , reduce receivables, in order to improve profits To ensure this, the company can commit to providing only services that guarantee the quality and needs of customers Some business development orientations of the company: ✓ Maintaining and developing traditional services on the basis of promoting the business advantages of Airseaglobal Joint Stock Company Continue to maintain agency market share, while increasing the work and output of transport agents and liner agents Developing services to be competitive in the current situation of strong competition among import-export forwarding companies in a number of fields such as: oil transshipment agency, logistics service, warehouse leasing yard, customs clearance agent, container ship operation business, container shell production,… ✓ Expand marketing both at home and abroad Maintain close relationships with partners, agents, entrustors, exported and imported goods owners to win more new contracts Ensure consistency in direction and administration of the two most 73 important areas, business and finance, for Airseaglobal Joint Stock Company Maintaining and promoting business autonomy, expanding and developing the company's market share on the basis of a common strategy taking into account investment efficiency and the assignment of scope, fields and markets for each unit ✓ Offer more reasonable price policies to improve competitiveness with other competitors in the market, preferential policies for customers and to attract more customers and let them put their trust in the company ✓ In the low transportation demand season, the company should focus on commercial brokerage to find more customers for the company, not just focus on researching potential customers on the spot with just business directories Import and export website It is possible to promote commercial brokerage activities by searching for differences between domestic and foreign needs for trade promotion, participating in domestic and foreign industry fairs to meet customers, bridge connection between supply and demand ✓ Further improve service quality, further improve on professional qualifications and skills Sending officials and employees to training at home and abroad Ensuring sustainable growth and enhancing the position of Airseaglobal Joint Stock Company in the current market of freight forwarding services 3.2.3 Solution to complete the process of delivery and receipt of medical equipment by air at Airseaglobal Vietnam Joint Stock Company 3.2.3.1 The company proactively takes measures to reduce costs for air freight forwarding activities In Vietnam, the price has a great influence on the decision to use services of enterprises Currently, Vietnamese enterprises are importing medical products in large quantities and are mainly imported by air, so this is a very potential customer group and should be exploited in the market The cost of forwarding services includes: labor costs, transportation costs, customs clearance costs With the cost of human resources is the cost paid to the staff for them to take steps to help the goods get through customs The company needs to restructure the organizational structure in a scientific manner and in 74 accordance with the development level of the company It is necessary to clearly define the functions, duties and roles of the departments Regularly train, train, exchange to improve professional skills and solve problems in the working process to provide the fastest solution Building a customer care apparatus to be able to strongly promote the company's brand and provide necessary information to companies when they need it, helping to improve the professionalism of the company Regarding transportation costs, currently because the company does not have an air transport system, the company's costs for this issue are still quite large Besides, domestic transportation activities also depend on transport companies in terms of cost and time Therefore, the company needs to establish good relationships with agents, airlines and sign transportation contracts with carriers to negotiate a long-term and reasonable cost The cost of customs clearance is a fixed fee of the state, but in the field of air freight forwarding, besides the fixed cost, it is necessary to spend an additional cost This depends on the relationship between the company and the customs office and the amount of the company's goods Therefore, the company needs to establish a good relationship with the General Department of Customs, the Ministry of Trade, to help customs clearance activities take place faster and more efficiently In addition, preferential policies for new markets and new customers will help the company locate customers for the future 3.2.3.2 The company needs to strengthen training and improve the qualifications, skills and experience for human resources Human resources are an important resource and a strategic decision to the company's capacity The company needs to take specific measures to improve the quality of human resources, thereby improving the working efficiency and competitiveness of the industry For experienced, enthusiastic and responsible employees, the industry considers this a core force, but it is necessary to hone new techniques so that they are aware of the new requirements that customers are facing The company must always have a reward policy with long-term employees with professional experience to encourage For new employees, priority should be given to professional development training by short-term seminars The company needs to organize a periodical once every three months to 75 improve the professional skills of employees and at the same time can regularly let employees go on field visits to help employees gain more experience for themselves For the level management department, it is necessary to have a broad and deep understanding, know how to use human resources in the company to promote the creativity and enthusiasm of the employees The company always has to choose managers who are both talented and conscientious to take advanced classes in management quality as well as management skills so that employees are always under the control of the officers In addition, it is necessary to improve the qualifications of staff in export business, international trade law, skills in using modern means to be able to find customers, sign contracts, improve the ability to penetrate the international market At the same time, within the company, it is necessary to organize activities to connect the employees in the company, creating a comfortable working environment to help the work be done effectively 3.2.3.3 The company needs to take measures to increase capital In order for the company to operate well and without difficulties, it needs a solid source of capital Capital helps businesses to be proactive in investment and business activities Capital is limited, so companies need to have good relationships with banks and credit institutions at home and abroad The company can use the capital of partners and customers The company relies on long-term business relationships with partners to negotiate to extend the payment term, thereby increasing the working capital round for other activities Besides, it is necessary to mobilize capital from customers with the agreement of deposit in advance, shipping later 3.2.3.4 The company must be proactive and determined to improve service quality Services are intangible, so planning to improve service quality is also an important issue that the company needs to put on top In the forwarding service, the quality of the service gives customers the confidence and peace of mind that their goods are being safe and delivered to the recipient Competing with quality is very necessary, it helps the company reduce the burden of price competition because in the price war, the company 76 cannot compete with foreign companies with capital potential The quality of services provided to customers is considered a factor that brings success to the business The difference in service quality will create a huge competitive advantage for the industry To be able to improve the quality of services provided to customers, the company needs specific solutions: First of all, the company needs to innovate and improve the quality of existing services At the same time, adding new services to meet most of customers' needs Increasing services that bring added value to customers Loading and unloading services also need more attention The company needs to prepare the necessary means and equipment, organize teams of loading and unloading workers ready to take part in the loading and unloading of goods at the request of customers Ensure goods are loaded and unloaded in the most scientific and fastest way Cargo service is also not to be missed This is a service that customers demand very professionally With a very large volume of goods, fast and secure shipping is a must for any shipping company The company's services must meet the requirements of being quick and accurate, safely and at the lowest possible cost To so, the company should build a number of indicators on its own, such as reasonable job completion time, service results tracking, customer reviews In the long term, the company needs to build a quality management system ISO 9002, a standard compiled by the international organization for standardization and officially issued in 1987 To win this certificate, businesses must improve their skills comprehensive quality, not only service but also human quality In addition, creating good service also means advising customers on the competitive situation in the market, the situation of foreign trade activities, international law Provide customers with information about importexport partners, give advices on the terms of foreign trade contracts, explain in detail complicated terms so that customers not understand, leading to disputes when there is a dispute These additional services act as a catalyst to maintain and strengthen relationships with customers as well as improve the company's position in the competitive environment 3.3 Several recommendations for state agencies 3.3.1 Completing the legal system 77 The Government should quickly study and consider building a legal corridor to ensure consistency, openness and rationality in documents and regulations related to the field of logistics with the aim of creating a basis for a favorable environment transparent logistics; In international economic relations, if necessary, domestic laws can be revised to regulate logistics relations according to international practices Implement sub-law documents to realize the Commercial Law, including regulations on logistics services Modifying unreasonable inconsistencies in management decentralization and licensing procedures of different ministries and branches to facilitate the smooth flow of goods To perfect mechanisms and policies on land, including the management and use of land for the development of logistics services; mechanisms and policies on taxes, capital sources, interest rates to meet the needs of logistics service development Promote administrative reform, especially reform of administrative procedures related to the organization and operation of logistics service provision Develop appropriate mechanisms and policies to attract investment in developing logistics services 3.3.2 Invest in building infrastructure Vietnam's transportation infrastructure is still weak, including railways, roads, airways, waterways and sea routes This has made the cost of forwarding services higher, affecting the development and efficiency of forwarding services in Vietnam Prioritize the development of transport infrastructure and ITC soft infrastructure, especially in economic corridors; synchronously develop modes of transport, firstly multimodal transport: Review and adjust the development strategy of the transport and information technology sectors, prioritizing synchronous construction to serve economic corridors, seaport clusters; strengthen the connection of modes of transport, especially the development of multimodal transport to promote efficient logistics development As a result, the transportation and information technology development strategy was revised; Economic corridors are developed effectively and logistics activities are developed The State needs to make reasonable investment in ports, airports, inland customs clearance (ICD) ports, roads, railways, waterways, warehouses, equipment, banking, insurance, etc., according to a general plan to be able to interact and support each other effectively At the same time, rapidly develop sea transport and cargo handling vehicles, 78 especially container handling This development investment should be carried out synchronously with road, railway, air and inland waterway infrastructure It is necessary to coordinate planning and development cooperation with the road, railway and river industries in the construction of traffic hubs, inland ports and warehouses in order to facilitate the closed application of this regulation effectively implement multimodal transport and logistics technologies across the transportation industry 3.3.3 The Government promotes international trade activities and freight forwarding of import and export goods The Government has taken measures to promote and support international trade activities Completing the legal framework: Completing the legal framework for transporting goods from other countries through Vietnam to other countries and vice versa to ensure the trust of our customers Improve infrastructure: Expand the connection of logistics infrastructure to bring into play the effects of multimodal transport, cross-border transport and transit; improve knowledge and competitiveness for Vietnamese shipping companies; increase investment in infrastructure and technology for key transport corridors; develop infrastructure, combine the State and enterprises to work together Improve customs clearance procedures for goods and vehicles at border gates: apply information technology in one-stop, one-stop procedures at most major border gates Strengthening information on goods and means of transport across the border to help businesses have full and timely information in logistics activities 3.3.4 Build up an information technology database to serve the international freight forwarding community in Vietnam and import-export businesses Digital software infrastructure plays a very important role in today's commerce because information about the movement of goods is now very important However, the database of Vietnam's information system in general and the logistics industry in particular still has many shortcomings The websites of specialized logistics agencies are not really strong, not really support much for businesses, information data is still not rich, not meeting the needs of customers Sometimes foreign websites contain more information about 79 Vietnam than domestic ones Especially, domestic companies only stop at introducing their company and the services they have Utilities for customers such as the system (Track and Trace) to search the database of shipments are almost impossible for any business to It is necessary to build a modern information system and a strong database so that it can really help to act as a bridge between the Vietnamese Logistics community and import-export businesses 3.3.5 Training to improve the quality of human resources for the logistics industry Vietnam needs to have a major in logistics/supply chain management with formal, methodical and systematic training at universities in order for human resources to be supplied sustainably and with quality Therefore, in order to serve the goal of long-term and sustainable human resource development, the Ministry of Education and Training needs to support schools more strongly in allowing the opening of industries or implementing projects such as the program advanced in recent times In order to promote the comprehensive and extensive development of the logistics industry, the ministries, departments and sectors related to the logistics service sector need to work closely together, especially the Ministry of Transport, the Ministry of Industry and Trade, and the Ministry of Industry and Trade Vietnam Post and Telecommunications Union, Ministry of Planning and Investment, General Department of Customs, VLA, VCCI to be able to clearly define the capabilities and responsibilities of each party in the logistics development strategy in general and resources human resources in the field of Logistics in particular The Ministry of Transport needs to closely coordinate with the Ministry of Industry and Trade and other ministries, branches and localities to continue implementing synchronous solutions, including solutions for human resource development and international cooperation On the other hand, ministries, departments and branches also need to closely cooperate with universities and businesses, create a reciprocal relationship to get the necessary support, closely combine between training and practice Strengthening coordination between businesses and training institutions is also an important factor In order for logistics personnel to have both professional knowledge and practical experience, 80 it is necessary to strengthen cooperation between VLA and vocational schools to sign memorandums of understanding, cooperation on training and research and development – internships, students to work; cooperate in building simulation practice rooms for students to practice and handle specific situations 81 CONCLUSION Along with the trend of international economic integration around the world, Vietnamese goods will have many opportunities to access international markets, thereby creating conditions for the economy to develop stronger In such a context, the activity of receiving goods is an extremely important activity for the development of the country's economy in the near future In particular, there is fierce competition from direct competitors who have a lot of experience in organization and business and have abundant capital from many major economies in the world And in order to develop international freight forwarding services in the future, it is necessary to have the efforts of industry, the state as well as state functional agencies to coordinate and implement In the current period, Airseaglobal Vietnam Joint Stock Company has to face many fluctuations and challenges in order to maintain its position After years of business and development, the company has achieved remarkable success but is still modest compared to famous competitors in the market Therefore, promoting the strengths and finding ways to overcome the weaknesses in the process of delivery and receipt of medical equipment by air is extremely necessary Showing professionalism in service by updating advanced technology applications, the company still has to carefully study from customer feedback to have optimal solutions Offer more competitive pricing strategies by negotiating with airlines, researching favorable routes Developing infrastructure, investing in a system of warehouses and specialized vehicles to actively control and secure goods for customers in the best way Besides, it is extremely important to improve the professional skills and skills of employees The essay analyzed the outstanding issues and made some recommendations, contributing to the improvement of the company's air delivery and delivery process of medical equipment On this occasion, I would like to once again express my gratitude to my instructor MA Doan Anh Tuan, mangagers and staffs at Airseaglobal Vietnam Joint Stock Company have created favorable conditions for me to complete this thesis Best regards! 82 REFERENCES Bộ Công thương, 2019, Báo cáo Logistics Việt Nam 2019 Cục Hàng hải Việt Nаm, 2017, Khối lượng hàng hóа lượt tàu thuyền rа vàо cảng biển năm 2016 Đоàn Thị Hồng Vân, 2003, Lоgistics – Những vấn đề bản, NXB Thống kê, Hà Nội Рhạm Văn Ly, 2010, Hệ thống cảng biển рhíа bắc Việt Nаm (Nhóm I) số vấn đề quản lý, Tạр chí Khоа học ĐHQGHN, Khоа học Tự nhiên Cơng nghệ 26, Số 3S (2010) 486-492 Quốc Hội (2005), Luật Thương Mại Công ty cổ phần Airseaglobal Việt Nam, Thông tin công ty http://www.thongtincongty.com/company/3f69f4bb-cong-ty-co-phan-airseaglobal-vietnam/ Fanpage facebook công ty cổ phần Airseaglobal https://www.facebook.com/airseaglobal/ Nguyễn Văn, 2017, Chuyên đề nghiệp vụ giao nhận hàng hóa xuất nhập https://www.slideshare.net/trongthuy2/chuyen-de-nghiep-vu-giao-nhan-hang-hoa-xuatnhap-khau-diem-cao-rat-hay Văn phịng phủ, 10/01/2019, Phân loại trang thiết bị y tế dựa mức độ rủi ro http://vpcp.chinhphu.vn/Home/Phan-loai-trang-thiet-bi-y-te-dua-tren-muc-do-ruiro/20191/25284.vgp 10 Vinalogs Container Transportation, Vận chuyển hàng hóa đường hàng không https://www.container-transportation.com/van-chuyen-hang-hoa-bang-duong-hangkhong.html 11 Website công ty Cổ рhần Аirseаglоbаl Việt Nаm httрs://аirseаglоbаl.cоm.vn/ 12 Website Tổng cục hải quаn Việt Nam httрs://www.custоms.gоv.vn/defаult.аsрx 83 13 Business Report of Company Chỉ tiêu Doanh thu bán hàng cung cấp dịch vụ Các khoản giảm trừ doanh thu Doanh thu bán hàng cung cấp dịch vụ(10 = 01-02) Giá vốn hàng bán Lợi nhuận gộp bán hàng cung cấp dịch vụ (20 = 10-11) Doanh thu hoạt động tài Chi phí tài - Trong đó: Chi phí lãi vay Chi phí quản lý kinh doanh Lợi nhuận từ hoạt động kinh doanh (30=20+21-22-24) 10 Thu nhập khác 11 Chi phí khác 12 Lợi nhuận khác (40 = 31- 32) 13 Tổng lợi nhuận kế toán trước thuế (50 = 30 + 40) 14 Chi phí thuế thu nhập doanh nghiệp 15 Lợi nhuận sau thuế thu nhập doanh nghiệp(60 = 50 - 51) 84 14 Balance Sheet of Company Chỉ tiêu A TÀI SẢN NGẮN HẠN (100=110+120+130+140+150) I Tiền khoản tương đương tiền Tiền III Các khoản phải thu ngắn hạn Phải thu ngắn hạn khách hàng Trả trước cho người bán ngắn hạn Phải thu ngắn hạn khác Dự phịng khoản phải thu khó địi IV Hàng tồn kho Hàng tồn kho V Tài sản ngắn hạn khác Chi phí trả trước ngắn hạn Thuế GTGT khấu trừ B TÀI SẢN DÀI HẠN (200=210+220+240+250+260) II Tài sản cố định TSCĐ hữu hình - Ngun giá - Giá trị hao mịn lũy kế (*) TỔNG CỘNG TÀI SẢN (270=100+200) C NỢ PHẢI TRẢ (300=310+330) I Nợ ngắn hạn Phải trả người bán ngắn hạn Người mua trả tiền trước ngắn hạn 3.Thuế khoản phải nộp nhà nước Phải trả người lao động Chi phí phải trả ngắn hạn Phải trả ngắn hạn khác Quỹ khen thưởng, phúc lợi II Nợ dài hạn Vay nợ thuê tài dài hạn B VỐN CHỦ SỞ HỮU (400=410+420) I Vốn chủ sở hữu Vốn góp chủ sở hữu - Cổ phiếu phổ thơng có quyền biểu 11 Lợi nhuận sau thuế chưa phân phối - LNST chưa phân phối lũy cuối kỳ trước LNST chưa phân phối lũy cuối kỳ TỔNG CỘNG NGUỒN VỐN (440=300+400) 86 ... equipment import at Airseaglobal Vietnam Joint Stock Company 71 3.1 Orientation to develop the delivery service of medical equipment imported by air at Airseaglobal Vietnam Joint Stock Company. .. Current status of medical equipment delivery at Airseaglobal Joint Stock Company 32 2.2 Medical Equipment overview 41 2.3 Reality of forwarding activities at Airseaglobal Joint Stock Company. .. quality of air freight service for medical equipment import at Airseaglobal Vietnam Joint Stock Company Chapter 1: Theoretical basis for import and export goods delivery by air 1.1 Overview of import