Hien nay, Cling ty dang sir dung phuong phap khiu hao duemg thing, day li phuong phap don gian thuan tien cho viec Unit toitn nhung lai c6 han the rat lem la khong tinh het phan hao mon vo hinh do so tien b0 cua khoa hoc ky thuat, nen co the lam Cong ty khong thu hoi day du, kip then von c6 djnh xay ra tinh trang bj mit van. Dieu niy trer thinh bit Iqi dai v6i C8ng ty khi ma chimg loci may mot thie't bj xay citing vita co gia tri lem loi vim nhanh bj lac Mu. VI vay, de khic phuc han the nay Cling ty can nghien cuu thay did phuong phap trich khau hao nhim day nhanh toe do thu hoi van co djnh 6 nhang tai sin de bj hao men vo hinh. Tir do nang cao hieu qui sir dung von co djnh cim Cling ty. Hang nam phii kiem ke, danh gia, xac dinh tinh trang cim toin b0 TSCD dang sir dung trong Cling ty
3.2.3. Bien phdp Wing cao Neu qua sir (long yin hru (Wag
Xac djnh chinh xac nhu cau van luu deing dm cling ty
CEng ty an phii phin tich chinh xac cac chi tieu tai chinh cua ky truOc, nhUng bien &Ong chu yOu trong vOn luu dOng, mire chenh lech gift ke hoach va thoc hien ve nhu cAu vim km dOng b cac ky truerc.
Did WA deg tat sir dung vim: Khi thoc hien ding ty phai can dr vio Ice hoach huy dling vi sir dung van Unit doanh da lop lam co sec de dieu chinh cho phu hqp vOi tinh hinh thoc to tai ming ty. Neu phat sinh nhu diu bit thubng, Cling ty can co ke hoach chit dOng cung 1mg kip then dam bio cho hoot dOng sin xuAt kinh doanh thin ra lien toc, tranh firth trang phai ngimg sin xuAt do thitu vim kinh doanh. Neu thira van, Cling ty phii co bien phitp xu 13', kip then nham dim bao phai huy the mph, khi Wing sinh led dm von. De co ke hooch huy tong vi sir clung van sit vii thorc te, nhit duet phai clua vio thoc trang su dung van trong ky va danh gia dieu kien cung nhu xu huOng thay doi cung cau tren thi trutmg.
Dua tren nhu cAu vein km dOng da xac djnh, thiet lap ke hoach huy dOng Xac dinh khi niing tai chinh hien tai cim C8ng ty, st, van con thieu, so sanh chi phi huy dOng van tir cac ngutin tai trq de tai trq, de km chop kenh huy Ong vOn phi' hop, kip that tranh filth trang thira van, gay lang phi hoac thieu von lam gian /loon hoot tong sin xuat kinh doanh cua ding ty, clang then han the rid ro co the xay ra. Chit dOng khai that vi sir dung nguttn van kinh doanh nal chung vi vein luu dOng not rieng mOt cach hqp IY vi linh hoot. Trong diets kien Doanh nghiep hoat dOng dugc chit yiu bang cac ngu6n van huy dOng tir ben ngoii thi de giim thieu chi phi sir dung van, &Ong ty nen firth hoot tim cac ngulin tai trq vii lai suit phu hqp.
Khi lap ke hoach von luu dOng phii can cir vio ke hoach vim kinh doanh dim bao cho phil hqp veri tinh hinh thvc to thong qua viec phan tich, tinh toan cac chi lieu kinh Mt, tai chinh cua ky truem cong vii nhemg do doin ve firth hinh hog dOng kinh
doanh, kha nling tang truing trong dun ten vi lilting du kien ve str hien dOng cua thj truing.
De co the huy dOng day di, kip thtri vi chi dOng von trong kinh doanh, cong ty can phai thuc hien cac bien phap sau:
Xay dung chitin loge huy ding von phi hqp vii thuc trang thj truing vi moi trutmg kinh doanh cua tang then 1(9.
Tao niem tin cho cac nai cung img von bang each ang cao uy tin dm cong ty: On dinh vi hqp ly h6a cac chi tieu tai chink, thanh tan cac khoan nq dung han...
Ching mirth duqc mtic dich sir dung von bang each dua ra kat qua kinh doanh vi hieu qui yang quay von trong am qua vi trim fling nam ten.
Tang cuing cong tic quill Iy cac khoin phii thu, han the tei da luqng von bi chiem dung
Vii nhung khach hang mua le yeti khOi luqng nhe, cong ty tiep tpc thuc hien chinh sach "mua dirt bin doan", khong de nq hoac chi cung cap chiet khau 6 mic thip vai nhing khach hang rib:5 nhung during xuyen.
Veri nhUmg khach hang lin, tank khi ky hqp d6ng, Ging ty can phap Ioai khach hang, tim hi& ky ve kha ang thanh town cua 1/4). Ho dimg luon phai quy dinh chat the ve thtri gian, pinning thuc thanh town vi hinh thirc phat khi vi pham kip cuing.
Ma s6 theo dOi chi tiet cac khoin nq, tien hinh sip xep cac khoan phai thu theo tu6i. Nhu vay, using ty se biet duqc mOt each a clang khoin nio sap den han de ce the co cac bien phap hOi thuc khach hang tra tien. Dinh 1c9 Cong ty an tong ket cong tic tieu thy, kiem tra cac khach hang dang nq ve se hrgng vi thtri gian thanh Man, tranh tinh trang di ac khoin thu tai vio firth tang nq khe dbi.
C6ng ty nen ap dyng hien phap tai chinh thee day tieu thy sin pham vi han the yen bi chiem dyng nhu chiet khau thanh town vi phat vi pham qui thin han thanh tan.
Neu khach hang thanh tan chant thi cling ty can xem xet cy the di dua ra ac chinh sach phi hqp nhu thtd gian han nq, giam nq nham gie gin m6i quan he sin co vi chi nha ca quan chic Ming can thiep neu ap dyng cac bien phap tren kh8ng mang lai ket qui.
Kid mua hang hoac thanh tan throe, thanh tan di phii you au ngubi lap cac hqp diing bio hiem tai sin mua nham Minh that that, hong hoc hang hea dim tree
nguyen tic "giao di, tra di" hay ac the tai ip dyng trong ky ket hqp &mg. Quin 19 hang ton kho, giant thieu chi phi hru kho
Viec hang ton kho trong nava can nhi'eu, icing tuang doi cao trong tong On ltru dOng cho thiy luqng hang hoa mua cling nhu giri tai ac dqi ly can nhieu. Viec
hang tim kho trong qua trinh chua den tay ngutri tieu dimg co nhu c'au va chuyen giao quyen ser hau thi viec mat mat, h6ng h6c, that thoit yen la khong tranh khOi.
Lap ke hooch cho hoot dOng kinh doanh tren cc ser tinh hinh nam bao cao, chi het s6 luqng theo timg thing, quy. Kiem tra chit luqng s6 hang hOa khi nhap ye. Neu hang kem pham chit thi phiti de nghj ngutri bin den bit tranh thiet hai cho Cang ty.
Bao quan tot hang ton kho. Hang thing, ke toan hang hem an d6i chieu s6 sach, phat hien so hang ton (long de zit. IS, tim bien phap de giai ph6ng s6 hang hOa tim (Jong de nhanh ch6ng thu hei von.
Thutmg xuyen theo dOi sv bien dOng cua thj tnr?mg hang h6a. Tir do dv doan va quyet djnh dieu chinh kip theri viec nhap khiu vi luqng hang hOa trong kho truerc sv bien dOng cos thj trutmg. Day la bien phip nit quan acing de bao toan von dm cong ty. 3.3. MOt so Ian nghj v6i Nha oink
Nha nuerc c6 vai fro dad biet quan trqng trong viec hinh thanh va dam bao met moi twang kinh doanh lath monk vi he, trq cho Doanh nghiep hoot dOng hieu qui kinh to cao. Sau day la mOt s6 kien nghj ctia ted dOi vai Nha nuerc:
Thti shat, can xem xet lai yen de quy hooch co ser ho tang dm dat nuerc ket hqp
vai hooch djnh cv the ngftn sach cho de an quy hooch d6. C6 duqc met chien luqc did han Bong be, What quirt men co the ginp Doanh nghiep lam An co hieu qua.
Can lo3i be co the "xin - cho" cling an lo3i b6 nhang tu duy chit quan duy chi. Nha nuerc ding an quan tar' n den viec dimh gia "nghien dim tien kha thi" ciut cac dv an tram khi quyet Binh dau tu de dim bao dau tu dung noi, &mg ch6 va co hieu qua.
Thir hai, Chinh phu can day myth phat trien tri trtrtmg tai chinh, d5c biet la thj throng tien to de cac Doanh nghiep co the da dong hem Mu to ding nhu lira chain *rang phap huy dOng yen tai uu nhat cho mirth. Veri met thj truong tien to ph& then,
cac ding ty co the Mu to nguen yen tam thbi than nii ctia mink mOt cach co hieu qui va deEng thtri de ding huy dOng von khi can thiet. (adsbygoogle = window.adsbygoogle || []).push({});
Thir ba, Nha nu& an too mil trutmg thgn lqi cho hoot dOng kinh doanh, gitim bat nhang thin tvc rut= ra Ichtmg ding c6 trong vied xin gitty phip dau to ma rOng hoot Ong sin xuat kinh doanh. Can d6i mai quy trinh lam lust va ra soat lai cac van ban phap 141 val xay dvng co bin, hart thien he thOng phap lust quan IS , filth vve dau
tu xiy dung. Han the nfra, Nha nuerc can xity dvng he thong chi tieu twig binh cho timg nganh de C8ng ty c6 co so chink zac cho vied danh gia vi the ctia mirth, tim ra cac mat monk, mOt yen de tir d6 c6 bien phip thich hqp.
Thir tit, Nha nuerc can tach quan IS hanh chinh co quan Nha nuerc co.% cac ea quan Nha mac vai quin ly kinh doanh cita cac Doanh nghiep Nha nuoc.
Thu nam, NM nude can c6 ca the va bien phap liCru hi'eu trong clang the giiti phang mat bang phuc vu cho vied men khai clang tac thi clang elm clang trinh. Quy djnh re mire de bit ding nhu then gian cac Clang ty phii thvc hien thanh town den bit cho clan khi ca str tieing y cua hai ben.
Thu sau, Nhi nude an hob thien ca the dau theu, tiep tut sum d6i b6 sung hoar) thien quy the dau thiu dap ung nhu eau phat hien dm filth vue xay dung trong giai down mdi. NM nude cling can ca str quan tam tail ding the dao tao can be) dAu thitu. Dei vai nude to dau thAu van can la Binh we kha mdi me, trong khi cling tie dio tao dOi net can b0 lim cling tae dau thAu nhu me cac lap tap huin, the trung tam dio tao can b0 dAu thau de cac Doanh nghiep ca dieu kien cu can by di hoc, timg buck nang cao trinh dO dpi ng0 can b0 dau theu.
KET LUiPI
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Day 11 melt tin hieu dang mimg del v6i Cong ty Co phan Co dien va Xtty dung Via Nam so 5 nei rieng va cac cong ty trong nganh nal chung.
Deng then, no cling lit thach thirc dai heti cong ty phai c6 bien phap sir ding von hieu qua de co the mang lai lqi nhuan cao nhat.
trong bai nghien ciru"Ning cao hieu qua sir citing von tai C8ng ty CO phan Ca dien vi Xay dtmg Via Nam se 5" tac gia da frith bay nhung 15 , luon cc ban sau de lip (long vao thvc tien 6 Cong ty de cep nhang phan tich, darth gia v'e tinh hinh hien to ciut cong ty va math clan dtra ra cac giai phap yeti mong mulin la giups Ong ty hoan thien them cong tac sir doing vein mOt ckh hop 15, nhat.