- CM tau dish gli Sag tic quilt If cic khoin phi! thu
4. Thin gian thu no trung binh ( 184)
( 184)
34,18 44,92 60,44
(Ngudn: 54 lieu &cc t1nh tan ttl. BCTC cita cong ty giai Ilan 2011 -2013
BIM a 2.13 Wag quay cic khois Odd thu vi thei gin thu sq tram' blab cia cling ty glad doss 2011- 2013
(Ngudn: 5411$ &plc tint: tarn tie BCTC ctia cling ty giai doge 2011-2013)
Wing quay tic khoin phai thu: trong giai doon 2011 — 2013, tinh hinh thu hoi ding nq curt cong ty kheing dtrqc tot khi sr') yang quay the khoin phai thu lien tiep sut
giam. Trong nan 2012, s6 Wing quay cac Ichotin phai thu IA 8,01 wing, giam 2,52 yang
so yea nAm 2011. Khi s6 yang quay the khohn phai thu giam se lam cho s6 von bj Ichkh hang chiem dung Ling cu the niim 2012 s6 von nay dA tang 44,92% so veri nim 2011. Den nAm 2013, s6 yang quay the khoan phii thu lai tiep tic giam 2,06 Wing so yeti nam 2012 va dat m6c 5,96 yang tirc IA t6c de chuyen dei cic khoin phAi thu cua
ding ty that tien ma trong Mm 2013 la 5,69 Wong. Xu huerng yang quay the khofin phai thu giam dAn II do cling ty c6 phAn throng mai Dirge vet to y to Hi Nitii dang thus hien not !Ong chinh sich tin dung trong giai down nay.
Theri gian thu ng trung binh: la chi tieu do thtri gian cua Wing quay the khoin phai thu, nen khi yang quay the khan phiti thu gian thi then gian thu nq trung birth se taring len vi nguqc lvi. Do Wing quay the khorin phai thu cua ding ty c6 xu huerng giam nen thin gian thu nq trung binh dta cong ty se tang len trong giai doan 2011 — 2013. Cu the: theri gian thu nq trung binh ctia cong ty tir mix 34,18 ngay nAm 2011 len 44,92 ngay nAm 2012 vh tiep tue tang 15,52 net)/ trong atm 2013 len 60,44 ngay. Thuc hien chinh sach not long tin dung trong giai (loan nay nen died gian chiem dtmg von elm Mang doi tae c6 nhang khoin nq yen ding ty ngly cling tang len. Tuy nhien, mirc tang
cua doanh thu chua ttrcmg xung veri mirc tang cua khoan phii thu khkh hang cfAn den theri gian quay vong the khoan phai thu dii, phat sinh nhieu chi phi lien quan den khoan phai thu Ichach hang nhu chi phi thu nq, chi phi nq xAu. Vi voy, trong tiled gian teri, ding ty nen tim hieu vi co Mang hien phap cu the de giAi quyet tinh tang nay.
— Chi tieu phin ink toc luin chuyin cis cic khoin phii tri
Bing 2.14 Chi tieu Minh gii cic khoin phii tri cfia cong ty giai down 2011 — 2013
Chi tieu Niim 2011 Mm 2012 Nim 2013
1.Gia On fling bin vi chi phi quAn 19 bin hang, quan 15r doanh nghiep (cuing)
27.768.474.971 30.571.982.969 28.838.099.020