L co vay n gD !Ai suit RD nen hang nam se tao them mOt khoan dugc goi la la chin thud cua no vay Gia tri cua la chin thus chinh bang Tc*D.
a(EPS) LAn 480,
3.4 MCA so kien nghi khic
3.4.1 Quan I,y nguan von lwu d'Ong
Von ltru deng la bleu hien bang tien cua tai san ltru deng nen dac diem cua von ltru deng dugc the hien qua nheing dac diem cua tai san ltru deng. De sir dung von ltru dOng co hieu qua, DN can co cac bien phap quan b", tai san Lau &Ong met each hap lSr. Quan ly tai san luu deng dugc chia thanh 3 nOi dung quan 15, chinh: Quan l3"/ du tit, hang din kho; quan ly tien mat va cac chimg khoan thanh khoan cao; quart ly cac khoan phai thu.
Quan If? du. trii; hang tan kho
Du trir, eon kho la met be phan quan trong cua von ltru deng, la nfang butrc dem can thiet cho qua trinh hoat deng binh thuOng cua DN. Nhan thAy, hang din kho trong DN Won chiem met tS, tang kh6ng nh6 trong thanh phan tong tai san (20%-30%) gay nen kho khan cho ding ty khi hang din kho rAt de hOng hoc, Am m6c neu than tiet kh6ng thuan lai hoac gap thien tai, keo theo s,r giarn gia tri hang hea de. Trong 3 nam to lai day, hang din kho cua ding ty lien tuc giarn cho thAy cong ty da co bien phap de giai ph6ng cac vat to thanh phAm. Tuy nhien, tS , tang cua hang din kho van con rAt cao, cling ty can c6 bien phap ki'em ke, danh gia nhu eau tieu dimg hap 1/ han, tranh dugc tinh trang Cr dong lan nhu hien nay. Ben canh do, nguyen vat lieu dir ht. du khong trirc tiep too ra lai nhuan nhtmg dong vai trO rAt lbn trong hoot deng kinh doanh dm cong ty. Vi vay, viec quan l)", vat lieu dir tit hieu qua se gep phan nang cao hieu qua sir dung von ltru deng, gift') cong ty hoat deng kinh doanh dugc xuyen suiit ma van khong gap phai tinh tang din lan lam phat sinh nhieu chi phi.
Quern ly tan mkt va cac chang khodn thank Ahotin cao
Viec giar tien mat trong hog dOng kinh doanh rAt quan tong, gitip cong ty dam bao cac giao dich hang ngay, Ming kri the trong thtrcmg luang mua hang, dap ling nhu cAu du phOng trong truorng hap bien deing kh6ng ltgmg truac gay nen rai ro thanh khoan tan. Quanitien mat lien quan den viec quan 1S, tien giAy va tien giri ngfin hang, • tinh hieu qua cim no duqc the hien qua cach quan 1y cac loaf tai san nhtr tien mat va cac lo4i chirng khoan co kha nang thanh khoan cao. Nam 2010, cong ty CO dAu to vao cac chirng khoan DH nhung tinh den cu6i nam 2012, cac khoan muc nay d'E'u dtrov chuyen d6i thinh tien mat t4o sir tang dOt bien trong ltrang tien mat dm cong ty. Dien hinh nam 2012 Wong tien mat dat gia tri hcrn 173 ty', chiem 36% tong ty trong TSNH. Du tit lug:mg tien mat nhan rOi qua 16n trong cong ty lam tang chi phi ca hOi bi mat di cua cong ty len cao, trong khi dO chi phi cho viec mua ban cac chirng khoan NH 14i khong dang ke so vai chi phi bi mat di tren. Do d6, DN Can 14p ke ho4ch rO rang trong nhu cAu v6n, can bang giaa hrong tien mat nhan r8i trong cong ty va cac chirng khoan de chuyen doi, xay dung Itrong der trir tien mat hop ly d co the dap ling von cho qua trinh san xuAt kinh doanh va nhu eau d'Au tir du an tucmg lai, tang yang quay von nhung vAn dam bao kha !tang thanh khoan.
Quern ly khan phiii thu Mich hang
Phai thu NH khach hang dm cong ty trong 3 nam c6 nh&tg bien dOng clang ke, khong on dirth va luon chiem tong khong nhe trong TSNH chirng to DN bi chiem dung vein rAt Ian. De tranh that thoat v6n trong tucmg lai, DN can xay dung mOt thuac do danh gia nang luc cua dtii tac, ding vai de quan sat, tim hieu, nghien ciru de co the xay dung chinh sach tin dung thuang mai trong tucmg lai. Chinh sach tin dung thucmg mai la mot cong cu huu hieu va khong the thieu, gitip cho cong ty dimg wing ten thi trtthng va tr& nen giau co nhung mat khac cling t4o rui ro cho hog dOng cita ding ty. Vi very, cong ty ding can phai dua ra nhimg phan tich, nhttng nghien cim va quyet dinh cap tin dung thucrng mai cho tong d6i Wong khach hang. Hien tai , cong ty der thue mOt cong ty to yin de phan tich nguyen nhan va v4ch ra chien ltrac ve chinh sach tin dung cho cong ty trong nam tai.