- CM tau dish gli Sag tic quilt If cic khoin phi! thu
4.Thed gian tri nq trung
binh (ugly) 39,28
36,36 29,72
(Nguen: Se lieu dupe tinh todn tit Bar cia ding ty giai ?lows 2011-2
Bien de 2.14 Yong quay Sc khoin phii tri vi Chid gian tri my trung Isiah eta ding ty giai dogs 2011- 2013
(Ngudn: Se lieu dam tinh todn tic Bat cue: ming ty giai dope 2011-2013)
Wong quay cic khoin phial tri: the hien s6 din me dog ty Phil thank to& nq tong mOt nim. Trong giai drop 2011— 2013, Wong quay the khoin phii tri cos clog ty bien Ong then chat' lurCmg tang len. Nam 2011, Wong quay cic khoin phii Ire aim dog ty li 9,17 Wm& am 20121i 9,9 Wing vi nim 2013 tang len la 12,89 Wong. Sir tang len cult yang quay cic khoin Phil In nth phis tar so ding CM gii v6n hang bin cang vei chi phi quint kinh doanh ctia doanh nghiep trong khi cic khoin phid tri ngin han lei slam xuang. Wag quay cic khans phai tri tang len the hien rang ty
niu6n to lep uy tin vni nhA cung cep nen a tri nq sbm han vi dtmg thbi hen.
Th61 Wan tri nq trung blab: hi khoin thbi gian doanh nghiep nhan nq cho den khi doanh nghiep trit nq. Do Wong quay cic khoin phii tri tang nen thbi gian tit nq trung binh gam xu6ng. Mtn 2012, thbi gian tri nq trung binh giant 2,91 ngtly so v6i
nem 2011, xu6ng con 36,36 ngay. Den niim 2013, thai gian tra nq trung binh tiep tpc giam 8,44 ngily xthling can 27,92 ngay. Thai gian tra nq trung binh giam xuling cho thiy thai gian ma cong ty chiem dung dirge von tir nha cung cap ngin lai, ding ty se tra nq sam va tranh duqc cac rai ro ve thanh khoen.
-Thai gian quay Wong tan
Bang 2.15 Thin gian quay Ong tan cfia cong ty giai (loan 2011 — 2013
Dan vi tinh: nggy
Chi tiau Nam 2011 Nam 2012 Nim 2013
1.Thai gian thu nq trung binh (ACP)
34,18 44,92 60,44
2. Thai gian luu kho trung binh
(ICP) 218,56
224,39 243,41
3. Thai gian tra nq trung binh
(APP) 39,28
36,36 29,72
4. Thai gian quay Wing tien 213,46 232,95 275,93
(Ngudn: Se lieu duvc tinh togn tit BCTC dig cong ty giai dogn 2011-2013)
Bang 2.14 the hien xu huang thai gian quay yang tien cita cong ty la tang din qua cac nam. Thai gian quay Wing tien ngin What tai nam 2011 vai 213,46 ngly do thtri gian luu kho va thai gian thu nq trung binh lic nay dat mire thip nigh trong ba nam. Btrac sang Mira 2012, thai gian quay yang tien Ling them 14,49 ngay va dung lai a mire 232,95 ngay. Thai gian quay Wing tien tiep tue tang them 42,98 ngity, dat 275,93 ngay trong nam 2013. Thai gian quay yang tien tang len the hien thai gian de cong ty chuyen cac nguyen vit lieu sin xttht thanh tien met dai them hay nai each khac la ding ty chua thyt hien tot cong tic quart ljr von lint delng. Trong thai gian tai, cling ty nen co bien phap lam giant thai gian quay yang tien bang each giam thtri gian thu nq va thiti gian luu kho trung birth dOng then tang thin gian tra nq.
Thong qua viec phan tich melt so chi lieu phan inh hieu quit sir dung ciut timg b0 phin trong von lint dung dm cong ty co phin thuong mai Dirge vat to y to HA NOi da cho thay nheng nu diem va him the cos dog ty trong viec quart ly va sir dung von luu dOng. Luqng hang ton kho con nhieu, khoan phii thu khach hang tuong &Si cao trong khi lugng tien met vin a mire thip din den cong ty vira phit sinh nhftng chi phi luu
kho, chi phi thu nq lai vira co the gip riu ro trong kinh doanh. Vi the, dua ra cac bien phap khic phoc va ning cao hieu qua sir dung von luu dOng la viec cong ty can lam trong then gian teri.
2.4. Dinh gift chung tinh hinh quin ly von luu deng tai cong ty co phin thuung mai Dtrqc vet tu y to Hi Nei thuung mai Dtrqc vet tu y to Hi Nei
2.4.1 Mpt so kit qua din duvc
Trai qua gin 10 nam hoat dOng, cong ty co phin thircmg mai Ducrc vat toy to Hi Wu di dat nhung btrevc ti'en nhit dinh, khing djnh duqc vi the cua minh vOi khach hang vi 461 thu canh tranh trong nganh. Mic du co nhang lire cong ty hoat dOng gip nhieu kho khlin nhung veri sr chi So dung din ciia ban linh dao cong ty di dat duqc nhung thanh tich 'Jiang ke trong viec quan ly va sir dung von luu dOng cling nhu di c6 gang trong viec phin diu tang lqi nhuin. Cu the:
- Sau nhieu nim hoat dOng tren thi trtrimg, cong ty di co nhing moi quan he tit tot voi cac nha cung cep vi khach hang. VI v y cong ty c6 lqi the rat lem trong viec mer rung quy ma sin xuat kinh doanh.
- Vol ngthin lye d6i dao hoot dOng khong an sir dung den von fin dung ngin hang, cong ty co khe nang to cho rat Ion va it N anh huemg beri bien dOng lii suit thj tn.r6ng (adsbygoogle = window.adsbygoogle || []).push({});
- Cong ty di t6 chile tot cac cling tic 14 ket hop tang mua sim, du tril cac yeu to vat chit cho qua trinh sin xuAt nhu: nguyen vat lieu, cong co dung cp.... dip img kip then cho qua trinh sin xuit kinh doanh dien ra thutmg xuyen, lien tpc va lchong N gian (loan va tranh sr Bien dOng cua thi triremg nguyen 4t lieu.
- Cong ty di giam luqng tien mit du tray va tang luqng tien girl ngan hang. Dieu nay di lam giam Cr dong vOn va chi phi phat sinh, them vao 46 doanh nghiep con nhan duqc mgt Itrong Lien lii tir viec gin ngen hang.
- Kha Wing thanh total dm cong ty lute duqc dam bao va 6 mire cao so veri trong binh nginh.
2.4.2 Mang m¢t cbn km chi
Trong giai doan 2011 - 2013, ben canh nfrang ket qua dat duqc, cong tic quan 15,
va sir dung von luu dOng tai cong ty co plan thuong mai Duqc vat to y to Hi Ned vin can ton tai nhemg han chE:
- C8ng ty duy tri chinh sich quitn 15/ vOn thin trong, bing viec sir dung luqng von dii han tai trq cho tai sin ngin hen. Dieu nay khiEn Gong ty co chi phi sir dung vOn 6 mire cao.
- Cong ty hien dang quint 19 tien dint tren kinh nghiem vA dy bio mang tinh vim luqng, chua xac dinh duqc nhu cau tien hang nam lam cho doanh nghiep chua the chii dOng hoin tom trong kinh doanh, cac van de bat thirimg ve thanh town hoan tom ce the xay ra.
- Cac chi s6 ve kha nang sinh 16i con tuang dal thip so via trung binh nganh. - Hieu qui sir dung v6n luu dOng chua cao khi ty suit sinh lai dm vim luu dOng tong ca ba nam IA kha thip chi Ian Itto la 0,16; 0,15; 0,13 trong nam 2011, 2012 vi 2013 clan den tinh tang giam set ve lqi nhuart, tong khi chi phi hi dei cao.
- Ttic de luan chuyen vim luu dOng 6 mat kha thip va dang c6 &Au hieu tang len co the din tai sir dung Lang phi v6n luu dOng tong Gong ty.
- Do ding ty cap tin dung thuang mai chi thong qua kinh nghiem tong viec xem xet tin dung dm khich hang vi uy tin dm did tic chir kh8ng can tai sin the chap nen kh6i luqng cap tin dung thucmg m$ tang len. Tuy nhien, khoan myc phai thu khich hang tang len ding nghia yid kha nang rid ro di kern cling tang cao khi cong ty khong chqn dung them khich hang tiem nang. MOt the khac IA cong ty chua c6 quy trinh quan 1y cac khoan phiti thu met each r25 ring, clan den met so lieu cyc nhu: de to dieu kien de than vien c6 hanh vi gian km, cau ket vii khach hing, tham chi chua that sr c6 trich nhiem tong viec thu hai cac khan nq... khien thin gian bi chiem dung vim cila cong ty keo dii ham du kien.
- Hang tan kho cua cong ty dang i mire cao vi chiem trqng 16n nhit tong cu cau v6n luu dOng. Cling yid do lit toe de quay veng hang ton kho giam xuting lam cho thin gian luu kho tuang d6i dii kink cong ty phat sinh them nhieu chi phi lien quan den kho hal vi u dcmg vim do chua tieu thy duqc hang h6a.
CHVONG 3
MOT S6 GUI PHAP NANG CAO HI .SU QUA SIT DUNG VON LU AU HONG TAI CONG TY CO PHAN THU'ONG MAI DU'QC VAT TU Y It HONG TAI CONG TY CO PHAN THU'ONG MAI DU'QC VAT TU Y It
HA NQI
3.1. Dinh hirthig phit then cua cong ty co phiin thirang mai Dirge vfit tv y to Ha Nfii Nfii
Trong th&i gian qua, moi twang kinh doanh tai Viet Nam da c6 nhUng cai thien ding ke, dirge cong &mg cac nha tai trq qutic to ghi nhan. Tuy Mien, theo xep hang
cua bao cao dusting nien Mai tnrong kinh doanh (DoingBusiness Report) dm Ngan hang The gieri, chi s6 mai twang kinh doanh tai Viet Nam nam 2015 la 78/189, tut 6 bac so yea nam 2014, mite du Viet Nam da can cir vao the chi s6 nay de trien khan
hang loat nhiing cai each thtri gian qua. Theo piling phap danh gia cua Ngan hang The gieri thi aft lieu quoc gia dirge tong hgp tir nam 2013 den gitra nam 2014 de thqc hien (UM gii, xep hang cho nam 2015. Nhir vay, chi so xep hang 2015 se khong phim
anh no km chinh sach trong nam qua va yeti de tre 2 nam, nhang cai each math me cua Chinh phi) Viet Nam trong nam 2014 se chi doge ghi Mon tai xep hang Mm 2016. Tuy vay, ket qua tren cling cho thay Chinh can phai tiep tuc va lien tile nang cao chat lugng, hieu qua cua chinh sach len moi twang kinh doanh, ding thM day manh truyen thong tai cong deng quoc to ire Mang ket qui dat dirge tai Viet Nam.
Hoot dung trong linh we dugc - vet to thiet y 4 - met WI we dugc Dang va
Nha nuere het sue quan tam, ha trq, ding ty c6 rat nhieu thuan Igi de phat trien host deng sin xuat kinh doanh. Tuy nhien, hoot dOng cua cling ty con chju tic dOng beri nhieu yeu to khac nhu: lam phat, lai suit cao, toe de tang truerng kinh te, thu nhip binh quan dau nguoi, cac yeu to van hoi xa hen, moi truang chinh tri phip 141 va yeu to toan eau holt. Trong moi trutmg d6 dtoi hen moi cong ty phai het sire nhay ben trong viec ling hien veri the thay doi xay ra de giiip ding ty phat trien yang chic. Tim ra cu hei trong kh6 khan, thir thich IA dieu ma cac doanh nghiep not Chung va ding ty co phan thircmg mai Dirge vet to y to Ha NOi nei rieng dang thirc hien. Chinh vi vay, cong ty da de ra mite tieu, chien lucre phat trien trong thei gian ten nhu sau:
—Tiep tuc cling co, xay dimg be may cua cong ty, nang cao hieu qua halt &Ong dm die phong ban. Th8ng qua viec hoan thien, ban Muth va ap dung the quy che quan 1S, not be de tong &roc nang cao nang lye cua cong ty trong cong tic quan 1ST cling nhu dieu hAnh sin xuat.
—Vai fro cua nha !anti do° IA vo cling quan tong trong viec tao ra met men trutmg tich eve cho moi thanh vien phat huy toi da nang Iuc cua mink.