- Thue GTGT duqc
2011. Day cling la mOt c6 ging ding ghi ve phia tong ty.
2.2.2.2. Cdc chi lieu &ink gid hieu qua tang by phtfut ctiu thbnh tai san nyin hpn
Min a 2.3. Toc 0 Win chuyin hing ton kho
4.5 4 4 3.5 3 V6ng 2.5 2 1.5 1 0.5 0 2011 2012 2013
ma st, Wag quay hang ten kho -111-Thlti gian quay yang hang ten kho
(Ngudn: S4 lieu &A thew tit Igo cao Tai chinh)
Do lilt 11 lchau quan trqng trong qua trinh kinh doanh cia Ong ty, do tat nhim dam bio cho hoot dOng kinh doanh c>Sa ding ty cluqc lien tic, dap ling yeu ceu kip thin cots lchach hang, neu do tra 6 mire hqp ljr se gip phial dem lei hieu qui stl dung von, giiun duce chi phi do tit hang ton kho. Wong quay hang ten kho la chi tieu kinh doanh
kho quan trqng Uri vi san xuet do tra hang hem de lieu thu nhem dot mac dich doanh s6 va lgi nhulin nhu mong mu6n ten co se dap irng nhu ciu da dang coa thi truing
Theo bieu dO 2.3, ta they s6 Ong quay hang ten kho nam 2013 11 cao nhit trong 3 mem, dot mac 4,22 Wing, hay nal each khtic thbi gian nguyen vat lieu, hang h6a thong kho twee khi bon ra trung bhgt keo dtli 85,26 ngay. S6 yang quay hang ten
kho niiin 2012 so vai nam 2011 dil tang 2,11 yang, vi s6 ngay quay Ong hang ten kho
cang gam tuang Cmg 350,55 nwly. Day 11 bleu hien tot vi lcha ning chuyin thinh tier cis hang ten kho da tang. Nam 2013, yang quay hang ten kho flap tpc tang len mac 4,22 Ong, lic nay thed gian nguyen vat lieu hang hats 6 trong kho twee khi xuat ra keo dal 85,26 nwly. S6 Ong quay hang ten kho tang, thbi gian quay yang hang ten kho giitm cho they ceng tic kiem soot hang ton kho cuts Cong ty ret t6t vi ngly Gang hieu qua. Nguyen nhan den t1Y chinh sich phiin b6 hang ton kho t6t, c8ng tic tinh than nhu ceu nguyen vet lieu tot da glop cho hang ton kho Cons ty mac do tang nhtmg lug% van dung lien toe.
Tam loi, thong qua nhang phan tick 6 tren ta they se veng quay hang ten kho c6 xu hiking tang vi dot mirc trtmg binh 2,61 yang, ding thai 11m thei gian quay yang
140 120 120 100 - 80 NigiY 60 40 20 0 6.68 2.83 125.44
hang ton kho giiun vii gii tri trung Nth xoay quanh 229 ngay. Nguyen Whin la do ram cac nam nay t6c dO tang cis hang t6n kho luOn nhO hon t6c dO tang cite gia v6n hang bin cho thiy hrqng hang t6n kho lute luion chuyin va t6n trong kho khong Ion bbd boat dOng xay dung then ra lien toe, cac hqp deg xly dung ngay met Whitt, do 65 luqng nguyen vet lieu dugs At den cic du an ngay met tang, day nhanh t6c dO luan chuyin hang t6n kho, rut ngin thin gian nguyen vat lieu ton kho trong kho, nang cao hieu quit quin 1ST hang ton kho va hieu qui sir dung TSNH cho doanh nghiep.
Bien d6 2.4. TM 410 Min chttyin Sc khoin phii the 8 7 6 5 Vong 4 3 2 1 0 2011 2012 2013
Imi Vong quay khoitn phai thu -II-Ky thu tier blnh wan
(Ngutio'n: So` 110u t:nh &cc tit Biro cho Tat chink) Nhin vat bitu a 2.4 till to co the they xu hiking dm Icy thu lien la tang qua cac
nam. Cu the:
Trong nam 2012, s6 yang quay Sc khoin phai thu dat 6,68 Wing, tang so yin ntim 2011 lit 3,85 Ong. Dieu nay dit khien cho ky thu den binh pin giim tar 127,12 ngay cite nam 2011 xu6ng con 53,87 ngay vat niim 2012, giam 73,25 ngay. Ky thu an birth mien giim cho they 0:mg ty dang c6 ging no km trong vier thu hen cac kholut ph& thu, thbi gian thu hen cc& khoin phai thu niim 2012 rat thap vi they hon lchi nhieu so vii kl han trit nq ma Ciong ty dua m trong thin gian nay la 90 ngay. Thu h6i nq phai thu nhanh giap cho doanh nghiep day nhanh t6c dO thu hen v6n kinh doanh, tuy nhien neu nhu s6 Ong quay cac khan phai thu qui lie cO the anh hubng den doanh thu mkt Gang ty biri khich hang thubng khOng mute chiem dung vin clang lit Gang t6t. Nhin bier duqc diet do, sang nam 2013, Gang ty di nil long tin dung kill gia tang ki hen tra nq cho Ichich hang len 120 ngay. Dily la met dOng thai to Uri ding trunk tlith hinh kinh to lch6 khan, de tao su cinh tranh, that dity doanh thu doi heti doanh nghiep phai linh host hon trong Sc chinh sich, dac biet la chinh sich dinh cho cac khoin phiti thu. Sauk khi they din than hp tin dung, doanh thu nam 2013 curt Con
ty vaanx dip tuc tang trutmg nhanh trong thiri ki quilt tranh, them vio dO, khoin phial thu cling vi v$y ma tang len, s6 yang quay cac khoin phii thu nam 2013 da gam xu6ng con 2,87 yang, thu lien binh quan len mit 125,44 ngay. Mjc di thu tian cao han thei han tin dung me tong ty cung cAp nhtmg yin trong tam kiim soot vi dei had trong thtri gian tai Cong ty can dieu chinh 131 sao cho hqp ly hon.
Trong 3 nam, tic chi tieu ye tinh hinh cite khoin phii thu tang giant then ding
vhi chinh such quin ly cot khoin phii thu tai Ctong ty. Chi s6 nay cia cling ty luon gill
a mart trung binh khoing 4,13 yang tuang (mg veil kJ, thu tier trung binh 11 102,14
ngtly chtmg to ding tic thu hei nq cis doanh ng,hiep duct dinh gia la tit vi flit My doanh nghiep co khi ruing dip ling tic khoin nq ngin h3n obi tic khoin phii thu. Tuy nhien, gia tri tic khoin phii thu 16n cling gay ra nhemg khan chi phi quin ly, tuOt di nhitng chi phi cu hOi diu to khic. Khoin phii thu tai CEng ty lin holm tom phi hqp v6i loci hinh kinh doanh cia Ging ty. Do tinh chit cult nganh xay dung vi cung cap vet lieu xay dung li de thank toast gii tri hang hes thutmg mit mitt khoing thin gian dii lam cho thbi gian thu tien binh quan thutmg cao han binh thubng. Do v3y, cling ty can phii nim bit duqc die diem My de co the diva ra nhitng chinh sich quin ly khoin phii thu tut han nhim kiem soil tit loci tai sin nay.
Bing 2.12. Thiri gian quay Wong tiin trung binh
Don vi tinh: Ngay
Chi tieu Nam
2011 Nam Nam 2012 Nam 2013 Chenh itch 2012/2011 2013/2012 Ky thu tier birth quan 127,12 53,87 125,44 (73,25) 71,57 Thin gian quay Wong
hang ton kho 476,18 125,63 85,26 (350,55) (40,37) Th6i gian tra ncs 109,81 37,27 98,00 (72,54) 60,73 Thai gian quay vOng
Wen trung binh 493,49 142,23 112,69 (351,26) (29,54)
(N n: So lieu tinh &or tit Bcio cao Tizi chinh)
Chi tieu thou gian quay Wong lien trung binh la su kit hqp cis ba chi tieu dinh gia tang tic quint ly hang luu kho, khoin phii thu, khoin phii tra. Tir tam 2011 den nam 2013, thbi gian Juan chuyen von bing lien trung birth gum nhanh. Cu the:
Giai down 2011 — 2012: Nam 2012, chi so My bit diu gut= manh, chi con 142,23 ngay vtlo nam 2012, thip hot so vii nam 2011 la 351,27 ngtly, tic 11 gitim ten 3,47 lin. Chi tieu nay cho biet sau 142,23 ngay, tic la khoing gin 5 thing di s6 von cos Cong ty duqc quay vong de flip tut hoot dOng sin xuit kinh doanh ke khi C8ng ty b6 von ra. Thai gian quay yang tieu glint, thing to C8ng ty nhanh thu h6i duqc lien
ma trong hoot dOng sin xuAt kinh doanh. Nguyen nhan la do ding tic quin 19 khoin phai thu cult Gong ty tot, khoin phii thu duqc thu hili nhanh. Hang ton kho trong nam 2012 ding v(in dung nhanh hon nen thin gian quay Wong hang ton kho giam. Ci hai yen t6 nay khien cho then gian quay Wing tier nam 2012 giam nhanh.
Giai (loon 2012 — 2013: Day 11 giai doon thbi gian luin chuyen von bang tien trung birth yin dip tuc giitm nhung di &am the hen. Trong mOt nam, chi lieu My giam 29,53 ngiy, ttl. 142,23 ngiy vio nam 2012 xu6ng can 111,69 ngiy vio nam 2013. Chi lieu nay giam nhg cho that), cang tic thu h6i den da nhanh han de quay Ong hoot dOng sin xuit kinh doanh, chi lieu nay giam chAm cling cho thiy day li con s6 da On djnh vi c6 the kh8ng giam them trong thin gian t6i.