- Xac djnh ac chi tieu hien qua tai chfnh du In Dinh gilt nii ro tong du an.
1.2.5.4. Them gnh dbng din hdng nim.
Doi vii cac NHTM not chung khi lien hanh thiun djnh hieu qui tai chinh cue dv in thi cic chi tieu Wm chi phi sin xuit kinh doanh, doanh thu, lqi nhuin, ... Ur dv in chua chic di la chi tieu thvc sv ding quan tam nhit. Bii le cac chi tieu nay chi mang nghia tong kit hog dung kinh doanh cue dv in tren s6 sich ke tom (chi mang tinh chit thii Icy) ma kh8ng the phan inh chinh xic thu nhip vi chi phi duqc thu vao hay chi ra, hay not each khic chin to kheing the xic djnh &Km thii diem 'cat hien cia cac khoin din nay. Chinh vi voy, de co the dua ra duct nheng phin tich, dinh gia chinh xic nhim xic djnh dv in co hieu qua ye met Si chinh hay Ichong, ben earth cic chi tieu chi phi, doanh thu the can bt, thim dinh cart quan tam Uri ding tien hang nim cita dv an (CF).
Ding tien cue dv in duqc dinh nghia lit phin chenh tech trong ding tien cis doanh nghiep trong giai don mil dv in duce dive hien so yeti lic khong thvc hien dv an. Ding tien dv in bao gem ding tien vao vi ding tien ra. De don gam hia vi tiet kiem chi phi thvc hien, trong cie dv an ding tiin daring duqc gia djnh Ii xuit hien vao cuii nam.
Ding tren gific dO dm the NHTM, yen tu each la nhi tai trq dv an, cie dv in ma ngan hang thim djnh duqc tai trq bbi cie nguis von Mn hqp bao gam yen tv co cue
doanh nghiep, va yen vay ngtin hang. Ding tien cis rata dv an la ding tien tong hqp tir ba ding din: ding tiin hog dOng sin xuat kinh doanh, ding tien tir hog dOng diu tu va ding tien tir hog dOng Si chinh.
Trong di ye co bin:
—Ding tien (CF) = ding lien vao — ding flan ra
—Ding tien vao (CIF — Cash Inflow): Phan anh cac khoin tien thu vao hang nam trong Man 130 chu kt cue dv an.
—Ding tien ra (COF — Cash Outflow): Phan anh cac khoin tien chi ra hang nam trong tom b0 chu ky cart dv an.
D6i vii cac ding tien tir hog gong du to thi ding tiin ra bao gem cac khoin chi du iu tai sm co djnh vi nhu eau van luu dOng ban du con ding tien vao bao gom cac khoin thu hei cued kjr nhu gia tri thanh ly di slut co djnh (thying duqc thy bing gia tri tai sin can lai mkt tai sin co djnh mei ky hoic tric luqng thvc ti) vi yen luu d(mg thu hii cuii k9 (thtremg &Km thy bing mhu eau vim luu dOng cuoi kt).
Doi vii ding tien tir hog dung tai chinh thi clang tien vao bao gom cac khoin nhu ghip yin tv co, yin vay con ding titan ra bao gim cac khoin tri gic vi Iii vay, chi tri ce rim hay khoin chi cho phic lqi, khen thuing
Tuy nhien da phin the doanh nghiep di vay di du to sin xuit kinh doanh vi dong tien cis dv in de la dong tien clot hoot dung sin xuit kinh doanh. Trong he thong NHTM thutmg xic djnh clang tien nay bing:
Deng tien hoot dOng sin 'wit kinh doanh = lqi nhuon sau thue &km t + khiu hao tai sin c6 djnh + Ili vay — von dau to ban du
Tom loi, co the coi viec tam djnh dong tan la khau quan trqng nhit trong qui trinh thim djnh tin chinh dv in toi ngfin hang. DAy la ca sty chic chin nhit gii p cho ngin hang xic djnh duct khi Ming tri nq g6c vi Ili vay cia dv in sau nay.