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GVC. NGUYEN THJ MY TS. PHAN DUC DUNG - Giang vien D~i HQc Qu6c Gia TP.HO CHi MINH ~ Hg~1F mONG • • ~I~H DOA H ~ ~ ~~ WJUl ~ ~~ ®~® ,. Phong phti do cac dang bai t~p. ,. Lili giai chi ti€t ro rang. ~ ' '1IIIIillll~111111111~lli ~i 111111IIII~ 11111111! *GTD016971* NHA XUAT BAN THONG KE NAM 2009 GVC. NGUYEN THJ MY TS. PHAN DUC DUNG ?, A' ~, GIANG VIEN f)~1 Hoe Quoe GIA TP. HO CHI MINH A' ' A PHAN TICH HOAT f)ONG • • KINHDOANH , "'""",, ? (LY THUYET, BAI T~P VA BAI GIAI) -_._ •. , """"~ f ~ v , . 1;.' {i. i 'r .';" ~',:1"';: " 818971 , " ',. ,,' - ? ,,' ~ !'. ~" NHA XUAT BAN THONG KE Nam 2009 , ?, ",' , ? , , ? TIM f)(JC TU tACH KE rOAN CUA CUNG TAC GIA PHAN Due DUNG 1. NGUYEN l V KE ToAN (Ly thuyet va bai t~p), (Theo ce 1S/Of)-BTC ngay 20/3/2006), NXB Thong Ke, 2007. 2. BAI TAp vA BAI GIAI NGUYEN LV KE ToAN (Theo Of> 1S/OD-BTC ngay 20/3/2006), NXB Thong Ke, 2007. 3. KE ToAN TAl CHINH CHUYEN, (Theo Of> 1S/OD-BTC ngay 20/3/2006), NXB Thong Ke, 2007. 4. KE ToAN TAl CHINH KHONG CHUYEN, (Theo Of> 15/0f>- STC ngay 20/3/2006), NXB Thong Ke, 2007. 5. BAI TAp vA BAI GIAI KE ToAN TAl CHINH, (Theo Of> 1S/Of>-BTC ngay 20/3/2006), NXB Thong Ke, 2007. 6. KE ToAN THliONG M~I D!CH V!,J & KINH DOANH XNK, NXB Thong Ke, 2007. 7. sAI TAp vA BAI GIAI KE ToAN THlidNG M~I D!CH Vl,J & KINH DOANH XUAT NHAp KHAU, NXB Thong Ke, 2007. 8. HUONG DAN THl,J'CHANH KE ToAN MY, (Thien ve thuc hanh & ung dunq), NXB Thong Ke, 2007. 9. KE ToAN MY - DOl CHIEU KE ToAN VI~T NAM (Ly thuyet, bai t?P va bai giai), NXB Thong Ke, 2007. 10. KE ToAN CHI PHI GIA THANH (Ly thuye't, be! t~p va bai giai), NXB Thong Ke, 2007. 11. BAI T~P vA BAI GIAI KE ToAN CHI PHI GIA THANH, NXB Thong Ke, 2007. 12. HUONG DAN THl/C HANH KE roAN THUE vA BAo cAo THUE, NXB Thong Ke, 2007 3 " ? ~ LdI MO'DAU Voi xu the toan cau h6a va hQi nhap kinh te qucc te, cac doanh nghiEflp ViEflt Nam dung truce mot thach do rat Ion phai vuot qua. Tnroc boi canh d6 d~ c6 the duy trl duoc su phat trien ben vung voi hieu qua kinh te cao, cac nha quan tr] can trang b] cho mlnh nhung kien thirc ve phan tfch hoat dQng kinh doanh nharn biet each danh gia ket qua va hieu qua hoat dQng kinh doanh; giet phan tfch c6 hEflthong cac nhan to tac dQng thuan I<li va kh6ng thuan I<li den heat dQng kino doanh tU d6 de xuat cac giai phap phat trien cac nhan to tfch cue, han che va tea: bo cac nhan to anh hUdng xau nharn nang cao hieu qua heat dQng kinh doanh cho doanh nghiEflp mlnh. Gioi thieu den cac ban doc cuon sach "Phan tich hoat dc;>ng kinh doanh" voi ky vonq giup sinh vien, cac nha quan tr] nam nhung kien thirc co ban nhat ve phan tfch heat dQng kinh doanh va van dunq VaG thuc tien heat dQng kinh doanh d~ c6 nhung ung xu phu hop nhat, tot nhat trong tUng dieu kien Cl,J the cua doanh nghi$p. Chac chan cuon sach con c6 nhO"ng khlern khuyet nhat djnh, mong nhan duoc slj g6p y chan thanh cua cac ban doc gan xa. , , ? CAe TAC GIA Ml,JC LVC 5 Mt)C Lt)C Trang - Loi ma dftu 3 - Muc luc 5 Chuang 1. Nhtrng vff'nd~ chung v~ phan tich hoat dQng kinh doanh 7 I. Khai niem, vai tro va n9i dung cua phan tich hoat dong 7 II. Phuong phap phan tich hoat d9ng kinh doanh 19 III. Nguon tai li~u, phan loai va yeu du cua cong tac phan tich 26 Chuang 2. Phan tich ke't qua san xuff'tkinh doanh 30 I. Phan tich ke't qua san xuat cua doanh nghiep 30 II. Phan tich ke't qua kinh doanh 64 Chuang 3. Phan tich cac ye'u to' san xuff'~kinh doanh 92 I. f>han tich ye'u t6 lao dong' 94 II. Phan tich ye'u t6 tai san c6 dinh 109 III. Phan tich ye'u t6 nguyen V?t lieu 119 IV. Ph an tich cac ye'u t6 v~ quy hang h6a tieu thu 136 Chuang 4. Phan tich chi phi hoat dQng kinh doanh 157 I. Chi phi va cac chi tieu v~ chi phi 157 II. Ph an tich chung tinh hinh chi phi 171 III. Ph an tich cac nhan t6 anh huang de'n chi phi 183 IV. Phan tich mot s6 khoan muc chu ye'u 205 6 Ml)C Ll)C Chuang 5. Phan tich IQ'inhuan va hieu qua kinh doanh 245 1. Loi nhuan va hieu qua kinh doanh - cac chi tieu danh gia 245 II. Phan tich chung 19i nhuan doanh nghiep 253 III. Phan tich cac nhan to' anh huong den 19i nhuan kinh doanh 262 IV. Phan tich 19i nhuan theo cac thai di~m 274 Chuang 6. Ph an tich tai san va v6n hoat d(jng cua doanh nghiep 303 1. Nhung hi~u hie't co ban v~ tai san va v6n cua doanh nghiep 303 II. Phan tich chung tai san va ngudn v6n cua doanh nghiep 320 III. Phan tich cac chi so' tai chinh 364 - Phan bai t~p va bai giai cua cac chirong 399 - Phlln bai t~p t6ng hop 479 - Phu luc : MQt so' bainghien ctru dang "Tap chi Ke' Toan" 499 '" , :'? ,,' " NHA XUAT BAN THONG KE Dc : 98 Thl,lY Khue, Tay H6, Ha NQi Di~ntho~i:04.8457290 CN tai TP. HCM 16 Nguyen Hue - Q.I DT : 8 234 673 Website: www.nxbthongke.com.vn Chiu. tracli nliieni xu/it ban : TS. THAN HUu TmfC Bien tap : VItT THANH Trinh bay bia : NGUYEN TIEN BAT Sua ban in : PHAN DUe nONG - NGUYEN TH~ MY PHAN TICH HOAT BONG • • KINH DOANH , _, '" A"'? (LY THUYET, BAI TAP & BAI GIAI) PHAN euc DONG - NGUYEN THI MY In 1.000 ban, kho 14,5 x 20,5 em, ta: Cong ty In Sang T90 Giay phep xuat ban s6 : 1021-2008/CX8/22-76/TK. In xong va nop luu chieu Ouy 111/2009. <0 .tU 4UB41.!48 u~'\n5N -+ C) z <0 .tU C) Z t= e: 1<0> >. :l C) Z 65U?41SJ' n?s i41 Q/\ 11 _ '- l- e: 1<0> >. :l C) Z C) e: g '& w ot>' ,,§, t .Ql Ana o~G ( ) ! ! E o L{) 6uPJl4d!ll u!An6N~s P;) 11 QUi)! ~bH!~G6Up,Jlll / , NHA SACH KINH TE TUAN MINH (NHA SACH 15 DAa DUY TU cu) D;a chi ma! : 23 DAo DUY Tal P.5 ~Q.10 - TP. HO CHI MINH Di~N THO~I : 08.8531424 MOBILE: 0918976920 * TiM flOC TS. NGUYEN MINH KIEU GIiHGVltND~IHOCKINIITI!:TP.HC"VA CHt.rOMGTRlNIIGlAlfGDAVIOttHTtfUl8RIGHT . TAl CHINH DOANH NGHltp - ? CAN BAN ~ ~ TS. NGUYEN MINH KIEU 4~ Glingvl!nO,IH(,>cKlnhTf'TP.H6cHrMINH dchlAinglrlnhglingdn~ln~'''Fulb'lght , •• 100. 1 TIN DUNG VA THAM S!NH TiN DUNG NGAN HANG 5ach tr~ gia danh cho sinh vien Trung HQc,CaoeAng vae~i HQc r :-"- .• NHA -SACH KI~ PfiAN·J:lCH HOAT DONG KINH DOANfr -~co f 23 BAO DUY TU ,1111I1111Wllllllllllr ~ BIEN THOAt 10192079 8, • • 54,500)-('l/C ns.kte.blJ CELL PHONl: V~.il oOl' .iol"';'v . Gia :54.500 d . xuff'tkinh doanh 30 I. Phan tich ke't qua san xuat cua doanh nghiep 30 II. Phan tich ke't qua kinh doanh 64 Chuang 3. Phan tich cac ye'u to' san xuff' ~kinh doanh 92 I IQ'inhuan va hieu qua kinh doanh 245 1. Loi nhuan va hieu qua kinh doanh - cac chi tieu danh gia 245 II. Phan tich chung 19i nhuan doanh nghiep 253 III. Phan tich cac nhan to' anh huong den 19i nhuan kinh doanh 262 IV nhat ve phan tfch heat dQng kinh doanh va van dunq VaG thuc tien heat dQng kinh doanh d~ c6 nhung ung xu phu hop nhat, tot nhat trong tUng dieu kien Cl,J the cua doanh nghi$p. Chac chan cuon