k]).
C{c hinh thw sn. chir. TSCD
Viec sna chna TSCD (lddc cbia lin 2 looi B sia chna thtong xuyen va sna chnaldn liy theo quy md riL rinh cllit c6ng viec. ldn liy theo quy md riL rinh cllit c6ng viec.
Truong hgp sna chna lhuine xuyen, Dnng tjnh bao dudne
Sii! chiia thuihg ruyen mane tinh bdo dtdrg lii sna chna nhalg b6 Phiin khdngqum hodg crla TSCD. lhdi gian sn. chta ngin, chi phi s,ra chn. khOng ldn. Do vay chi qum hodg crla TSCD. lhdi gian sn. chta ngin, chi phi s,ra chn. khOng ldn. Do vay chi
phi thnr sinh ddn deu dlgc lip.hqD lructidp vdo.hi phi sen xuit trong ti c0! doa.lrnghiep dan d6. Vi€c stfl chii c6 Od do doa.h neniap lu tian hnnn hoiic lhue ngodista nghiep dan d6. Vi€c stfl chii c6 Od do doa.h neniap lu tian hnnn hoiic lhue ngodista
- 'l rui g hq p sira cbil kifl tuang linh fhuc h6i
LA viec siia chira, thflX the nhnng b0 phin chi tiet bi htr hdng ttuns qua trinh su dLug di neu kldng thay the, sta chna lhi TscD sc kh6ng ho-tl il6ng dudc loiic ho.t d6ne kh6ng bnnr lhvatng. Chi phi sna cniia kh6.ao, lhoi gian sna chna k@ ddi, ti€c sta chua cd tha tien hiLnh rheo hoic neoa,ikd hoach.
Toin b0 chi phi sira chi.a drgc tfu) ho! riang 1nco tune c6ng lrinh vio bCn nq, sau khi hodn rldnh tlroc coi nhu frol kioAn chithi lhco dtrto6n vn ddqc dda vio chi phiphii fi (nau sita chi,. th€o ka ho.ch) hat chi rhi tre tu,rc (neu sna chna ngodikt
r , 5 , o $ a o r o r n v , D D o ( r r r e n v o n c o o l n n
Beo roin vi phir rdan v6n c6 dinh ld m6t bier phap di chinh quan lronsdmvi. DB .6 fid rd. t.inir cich Du ddi tti Mu khi llnn chuyan v6n c6 dinh phiidudc |li san \ u i l g i i n d . r v d r o r o n g l \ r m o . J h i J r i r g \ n n q r r f l l l i u u u n g . d i i u . a ) b u 6 . d m vi sin xll6l kinh doanh phii c6 hi€u qua 06 rhu nhip vi cd ich nMr phii bi, duqc chi phi SXKD cna cic dod.l dghiQp.
Ting cding c6ng lic qldl li liL si duDg TSCD nhim trtuh rruihs hqp nit mil. h u h o n g r r u d c . \ o : ' l \ u L o r \ J n . . ! o ) nerh qudr rfl '8 iong \ Ec bdo ro;' \6n Nau TSCE bi hd bons, mlil mir do lrich nhi€m cii nhiin. n6u do chn cq quan do.nl nghiep thitiy thco lrudng hqp miL xn li.
flien nly nhi nudc la c6 cln trudng siao v6n cho c6c doanl, nghiep rhu6c quyan' sd hnu cna d,a nudc da cic do.nh ngbifp lu chn sdn xuit kinh doanh Dhune y€u ciu cna doanb nsiiep phni biio toin v, ph6r riaD v6n duoc eiao, (qutaD qL,t;t di.l s6 132/HDBT...)M6i loai v6nkinhdo.ih thuoc sn hnu cna DIn nodc dit giao cho doanh nghiop sn dung phii dudc bdo lodn vn pbet ti6n.
Theo quy ch6 quin li rii chinh !i hich toin Nhir nudc ban IAnh kem tbeo nghi dinh sij: "59/CP
kinh doa' d6i vdi dodh rshiep.nery 3/10/1996 ciachinh phn quy nery 3/10/1996 ciachinh phn quy
SVTH: NCUYNN NII!T TRU'OXC
dinl Doanh neliep Nba nddc c6 nghia vlJ quan li vd sn duns c6 hieu qua v6n lAL c6cngu6n Nhn nudc siao kh6ne ngimg. ngu6n Nhn nudc siao kh6ne ngimg.
Ths rh6ng tu s,i 75-Tc,'tcDN ng,y 12./ I I /1996 ciLa bO tdi chinh hudrs d,n lh{rchien, $eo d6 c6c doanh rsniep phii qutn li, sn dmc !i5n 'n ldi sen. Cdc doanh nghiep hien, $eo d6 c6c doanh rsniep phii qutn li, sn dmc !i5n 'n ldi sen. Cdc doanh nghiep phii nua bao hiam rai sin rheo quy dinh da phan 6. nii ro n6u c6 *y r5 tdn thA1 thi sc c6 ngudn bn dip. chi phi bro hidn dudc rinh vio chi phi kinh doanh vn cic *lloan ds pha'ns. Doann neliep dlln nBtc cdn duoc rrich qui d;u tu phdt tidn. tn Isi nhunn sau rhu6 da ph6l tr€n viin, drdc ditng Ei nim sau da bn 15 cho nin irodc va duqc hqch be. nit s6 lhiet hai vdo cbi phi vd kit qud kinh doanh.
1.5.?Ti su6't ldi nhtr4n ft6D vdn.ddinh
Dd ddnh gi6 viec st dung vcD r. phan lch chi lieu ti sua-t lqi nbuAn trenVCD,chi ti6u .Ay phen ,nh nor ddng vdn cdtlinh tham gia vio sen xudts6lhubao VCD,chi ti6u .Ay phen ,nh nor ddng vdn cdtlinh tham gia vio sen xudts6lhubao
ViCc phan tichchi ri€tr dy c6 t nshia fdr quan tron8.N6 gifp 1a thiy drgc ldiich c0a viec dru tu va sf drrng TscD,lv il6 c6 phudng hddng.Ai ridn vi sf dung ich c0a viec dru tu va sf drrng TscD,lv il6 c6 phudng hddng.Ai ridn vi sf dung TscD idt hdn
CIIU ONG It: CO Sd Li LJJAN Vi K6 TOAN Vi Ti NH IIiNH SI] DUNC TSCD
2.1. Nhiitrs tr6t cd bnn va cong ty
2.1.1Lich sri hinh tlnnh vn phnt tri6n cnt c6ng tJ:
C6ng ty xey lip vn xAng lri linh h 'n6l truc lbu6c Sd N6ng ngbiop viL phdt ti6n nong ll6n tinh Tra Vi.b. Duqc lhioh l6p l4i lheo Quyet Dinh s6: 429lQD_ UBT 22110/1992. Tru st C6ns tv dtu rri sii 108/6 duong Bach Dine. Plui'rs 4, rti xn TrA
In khi rharh .,p J;n nJ). , Jng ly JJ c^ r\une buo. ph;l rr{ dJng ki Lq nhuAn c|ja C6rsry cnne nlrt lhu nhiip cn. cin bi cdng nhin vian diAu dtqc nang Fd rd rq( ngiy cing khdng dinh vi lri. vai lro cbi dio d6irdi ngiLnn N6ng Ngtiep Phdt tddn n6ng lhdn cn.dnh lidVinh !d c6c khtr vuc lin cnn
2,l.2.vitri.lia li cna c6ns ty
V,ii dia th6 nin doc s6ng Long Binh ld n61 !i tri rar rluen ldi ve 8i.o th6ng duone b6 Lin dtrqts lhny.l-o di.u lian c\o.oig rJ rrJrd rtu.n hi g.ro l@ diau hir\ sd. xuit !i phuong tiOn ll,i c6ng ddD ldi cic dia phuong duqc da ddns.
2.1.3. Thuin lqivA kh6 khnn
cnns vdi qud trinn chuydn d6i cd ciu nan kinh 16 dt nudc, bcn conh nhiing lhuin lqi, C6ng ty ';n kl6ns ngidg chian dau vuqi qua nhing kh6 khad de lon i4i vi
COng ty c6 d6i ngn c6ng nhii liLnh ngh;, cin b6 khoa hac ki thuel giiLu kinn nehi€n, C6 rhd d6p tng thi cdng cnc ca)ng hinh ldn, c6 srr donn kel nhat tli cao lrcne toin d,e Enh ileo c6ng nhen vion, dins ran cnng nhiu *\y dqne C6ne ty nsdt ci.g di
COng ty c6 b6 niy quin li tinh goD, nlne d6ng, dn ning luc hodnlhanh nhien vu, b6 rd c6.g t6c phu hqp !6i lrc ltroDg lrc d6ng 0n dinh
D u a c ' t r q l d n r i m \ a g d . d 4 c d i I B \ D I r ' h . .o N o n g \ C l i i f p h a l r i ; n N6ng th6n vA ciic nghdnh chnc nnng.
SV hln che !e ngu6n v6n ldm dro C6ig ly khdne chn dong duqc va tai chi.n, I{n6ng phal huy li:t khd nnng kinh doanh cua ninh. Cdng ly cdn ptni ray ngan hdng d€ thi c6ng cnc c6nelddr ld'n,...
Trodg qui trinh thi c6ng pbu lhu6c vdo y€u t6 thi6n nnien nhu: nua, bio,,.. N e n d u $ r . o n e u r n n b i g i a n d o r n r d J tu r l ii r ' n |hii r6n c h i n h i s n - c h t a .
chtra tluoc rrans li rdi sdn c0 d!nl, ddng bO ne. lro.g qui rrinb rbi c6ng c6n clnn. Daycingchinh ld linh hinh kh6 khin chung cLla cnc dodrl ngbi€pldd.nay.
2 . l . 4 . C h n c o n t r g , n h i e m v q v n t l u d h g h u f n g p h d r t r i e n
i v n s l ) { o p h r n \ a ) ; p r . x ' g l i \ r n l ! h u y c u l ' h r (d n g x i } J l , n C c 6 ' c6dg trinb thny l!ri, giao thOne nOng lh6n, dio mdi vi n.o !!1 kenn dudn& d;p bd bao, bi, virde. dlp de dip nhlin ngin nan, xi thin, phuc !u nudc nCot cho n6ngnehiepvA cho ddi s6ns cna DMn den.
Ngodi n c6ng ty cbd d6ng ndi si l.n nho hdn 200 6n, gia cdng, sira chid cd
U r i . c o e r d i . n n i r l p h n . \ r c l , o s d 1 \ r i ' l i n e i e l i a p \ a \ , r n c n u ) e n k e n p h r m v i r r c n e
- X ; ) d m s k a h o " c r , " ; 1 \ u i r | , s n f , \ a . 6 . hi! r,u h il co niau qut k; h o A - h r h i c 6 n g c ; . c o n g l . i n h ' h l y a ' g m r L ^ r g n o . g l . d n
- Neh.;n ( v u r : r p ' l u n g , i r , , ( 1 t' . . 1 , d \u c l i , l ' u " r L d o s a r \u ; r . n r ; n , d n s nelg xual Iao done. ning cao chir ludg cd.g Idnn. phuc !u 16r cbo sin xuit n6ng ne}i€p vd eiao thong ndng thOn,
- Ch;I, hdrl nghiirr ch rl' c;, clu .uone., h:nh .'h ci J D.ine v: Nhc nudc di r . . l h n ( n r e n d i ) u u . , l i n e q u ) - r o l ' I o r ' g , l . . L r h ; . r . l y I n l T d 6 n g l i n h r ; . l q p d ; n g lao dOns. Thqc hien rijr cdc cha dO. chioh sach d6i vdi cdn bO. cdng nIAn di dio r?o. b6i duiDs nadg cao lrinh d6 li luin chinh lri. !ii. h6a . chuyed nrdn, Dgniep vu, tay ngia laL nsriem chinb chip hiLDr 16r viec rd chirc rr,rc hi6n coig tdc bio tlo tao dOng.
2,l,5T6chnc bO nry tiric6ne tl
2.1.6Dicdiam kinrr t6- ki trruit-i6 clnc quin ri .t Dnc dian sin ruitkitrh do.nh:
2.1.? sd itd b0 n:iy qunnii
sddd l.l: Mo hinh t6 ch'jr c6trs ty
P. Kt rhuAr
P. K6 ioan
Ddi x,ns
- va co ca! 16 chnc, dd vi c6 3 phd'ns nghilp vu vd 5 dd vi t sc ti p sin xuttvoi t6ng s6 cdn b0 cong nhan vicn h 64 ngudi, trons tl6 c6 3 l