BO MAO DUC DAO TAO TRU'UNG DAI HQC THANG LONG -000 ICHOA LUAN TOT NGHIEP DE Till: GIAI PHAP NANG CAO LBW QUA SIY DUNG VON LI% DQNG TA' CONG TY CO PHAN THUONG MAI DUVC VAT Ti! Y TE HA NQI Gino vien hirofng din : Ths NO IChinh Huyen Sinh viten Hwy himn : Le Thi Ma sinh viten : A19136 Chnyen nginh : Tai chin! HA NOI — 2015 TAin BA! IIQC TOANC LOWS THU vi ta MA Lei CAM ON DA hoin third' bli kh6a luan tot nghiep niy, 16i diu tien em xin biy to long biet an chin thinh vi siu sic nhit tai c8 giio huOng din: Tigre sy NO Khinh Huyen di huffing clan em tan tinh St quit trinh trier khai, nghien dm cung nhu thuc hien de tii Em xin chin cam an Ban giam hieu, arc thay di tong khoa xinh - Quin ly twang Dai hqc Thing Long di bi cho em nhftng kien thirc vi kinh nghiem quy gii qui trInh hoc tap Uri trir?mg, tiro dieu kien thuan lqi, glop der em Owe hien de tii niy Em xin chin thinh cam an ban giam dOc cling ty co plitui thuang mai Duqc vat to y Hi NOi da cho phdp vi to dieu kien thu$n lqi de em duqc tin= tap tai cling ty, cung cap tai lieu Wei) em hoin thinh kh6a lu$n tot nghiep niy CuOi cling, em xin kinh chile quy Thiy, CO &Si dio sue khee vi thinh ding cling viec Kith chile the CS, Bic, Anh, Chi cling ty co phin thuang mai Duqc vat to y HI NOi luem doi dio sue khee, hanh phec vi dirt duqc nhing thinh c8ng cling viec Em xin chin thinh elm an! Sinh vien thac hien IA Thj Tim Thang Long University Library LMI CAM DOAN Ted xin cam doan Khoa bon teat nghiep la tg bin than thgc hien c6 sg ho trq tir giao vien hoeing clan va khong chop cfic ding trinh nghien cuu cua nguoi khk Ck de lieu thong tin thin cap so clung Kh6a luan la c6 ngubn goc vi dont trich dan it ring Toi xin chju hoan tom trich nhiem ye lbi cam doan My! Sinh vien thgc hien Thi Tam MVC LUC Si MO DAU CHUONG LX LU4N CHUNG VE VON LUIJ DQNG VA HISU QUA Se DUNG VON Lift DQNG TRONG DOANH NGHIEP 1.1 Khii quit vi van hru dung doanh nghilp 1.1.1 Khdi niem vi yin va Win luu ding doanh nghifp 1.1.2 Dec &am vin lint ding 1.1.3 Vai tad caa yin km ding nghiep Si vet kept ding strut xuAt kink doanh doanh 1.1.4 Phan lopi vein hru king 1.1.5 Kit cite ctia yin lute ding va cdc nit& deng ti ink hiring Uri kit cite cats van line 1.2 Chinh sich quin Ij van Iva dung doanh nghiep 1.3 Hieu qui s* dung von hru Ong doanh nghiep 10 1.3.1 Khdi Went hieu qua srir ding yin lint ding doanh &alp 10 1.3.2 Sp cAn that ph& nang cao hien qua von hru lag 10 1.3.3 Cac chi lieu dank gid hien qua sir dyng 11 dung 1.4 MOt s6 Outing phip phin tick fink hinh s* dung von hru ding 18 1.4.1 Pinning phap so sank 18 1.4.2 Phirong phtip phlin tick 01 se UM chink 20 1.4.3 Pktron phap phan tick *it With 20 1.5 Clic nhin to inh huoing din hien qui s* clang von lira Ong 20 1.5.1 Nhom San ti khach quan 21 1.5.2 NhOnt nhan ti chi quan 22 CHUONG THVC TRONG HICU QUA St' DUNG VON LIYU DQNG TAI CONG TY CO PHAN THUCING MAI DUtiC VAT Ti Y it HA NQI 24 2.1 Khii quit vi cong ty co phan throng mai Dun vet to y ti Hi NOi 24 2.1.1 Qua trink kink thank va phdt triin ale tong ty 24 2.1.2 Co ciu tel char be may caa ang ty 25 Thang Long University Library 2.2 Hoot dOng sin auk Idnh doanh cis cong ty c6 pith thwang mtd Dave vet hr y to Hi NOi 26 2.2.1 Ca chu tai san - ngtuin vin caa cong ty 26 2.2.2 MOE si kh qua vi doanh thu — chi phi — ifi nhuen 32 2.3 Thtrc trgng hi§u qui sib (king yen lint Ong tgi cong ty a phin thuung mgi Duvc vet tu y to Hi NOi 35 2.3.1 Co chu yin haw dOng caa cong ty Npi a phin figuring mgi Aspic VP, toy ti Ila 2.3.2 Phan tick qua pi dung yin lieu dpng tqi cong ty Duvc opt toy ti Ha Npi giai dom 2011-2013 35 a phin thieving mpi 2.3.3 Phan Itch aic chi tieu dank gib idea qua mit dung yin km d4ng cat, tang Of phin 'Son mpi Dwpc Wit toy ti HI Npi 45 a 52 2.4 Dinh gift chung vi finis hinh quin It von lint dung tgi cong ty c6 phin thuvng moi Duvc vet tur y to HI NOi 63 2.4.1 Alpe se kit qud apt (law 63 2.4.2 Nhang mkt cbn hp chi 63 CHIJONG MOT SO GIAI PHAP NANG CAO HItU QUA SIT DUNG VON LUU HONG TAI CONG TY CO PHAN THRONG MAI DUQC VAT TU Y TE HA NOI 65 3.1 Dinh hu6ng phit triers cis cong ty co phin thuung mgi Duvc vitt hr y to HI N§i 65 3.2 MOt s6 gild phip nhAm ning cao hien qui stir thing von lint dung tgi cong ty co phin thtrung m0 Dutrc v$t hr y ti Hi Ni I 66 3.2.1 Nang cao qua sok dung tiin mft 67 3.2.2 Tang cuing qudn ay cdc khodn pistil thu 69 3.2.3 Chu trung cong tdc quart # hang tin kho 71 3.2.4 Mpt a hien phdp khdc 73 DANN MVC VIET TAT Ky bleu viit tit Tin diy du BCTC Bao cio ad chinh GVHB Gift von hang ban TNDN Thu nhfsp doanh nghiep TSLD TM sin luu dOng TSNH TM sin ngin han TSCD Titi sin c6 dirt VLD Von luu dOng Thang Long University Library DAN! MVC BANG BLEU, BLEU DO, SO DO So d6 1.1 M6 hinh chinh sick quin It yin Mu dung So d61.2 M6 hinh tin kho EOQ 23 So 46 2.1 Ca ciu t6 chic cia cling ty c6 phin thing myi Ihrqc 4t tir y ti Hi NO 26 Hinh 2.1 M6 hinh (min I* tii sin Int dung cis ding ty giai cloyn 2011 - 2013 35 Bing 2.1 TS, tryng tali sin cis cling ty giai doyn 2011 — 2013 27 Bing 2.2 TS, tiling ngubn yin cia cling ty giai don 2011 — 2013 29 Bing 2.3 Tinh Minh doanh thu-chi phi-lqi nhu$n cia cing ty giai doyn 2011 - 2013 32 Bing 2.4 Ca an yin Mu dung cia cing ty giai don 2011 - 2013 37 Bing 2.5 Syr biin dOng cia din vi cic khoin twang diming tiers giai doyn 2011 38 2013 Bing 2.6 Sy' Min dung cia hing tin kho giai doyn 2011 - 2013 40 Bing 2.7 Ca ciu nq ngin hyn cis ding ty giai doyn 2011 — 2013 43 Bing 2.8 Khi Wing twin cia cling ty giai doyn 2011 - 2013 45 Bing 2.9 1Chi ning sinh kri cis ding ty giai don 2011 - 2013 49 Bing 2.10 Hifn suit sfi• dyng tang tii sin tyi cling ty giai doyn 2011 - 2013 51 Bing 2.11 Cic chi tiIu phin inh ding hyp hien qui sir dyng yin km dung cia 52 cling ty giai don 2011 - 2013 Bing 2.12 Chi den dinh gii hing tin kho cia ding ty giai don 2011 - 2013 57 Bing 2.13 Chi lift dinh gii cic khoin phii thu cia cing ty giai dotm 2011 — 2013 59 Bing 2.14 Chi tau dinh gii cic khoin phii tri cia cing ty giai doyn 2011 — 2013 60 Bing 2.15 Thbi gian quay Wing tiers curt cling ty giai doyn 2011 — 2013 62 Bing 3.1 Mil hinh cho dam tin dyng di plan Aim cic rili ro 70 Ban di 2.1 'TS, tryng tii sin cia cing ty gist don 2011 — 2013 27 Thin di 2.2 T5' thing nguiln yin cis cling ty glai don 2011 — 2013 29 Win 2.3 Quy m6 ding truirng doanh dm, GVHB vi lqi nhuen 33 Biiu di 2.4 Ca au yin Iva ding cia cling ty giai doyn 2011 - 2013 41 Bien a 2.5 Khi Ming toin nein hyn cia cfing ty v4t to y to Hi NOi c6 plan Bieu a 2.6 Khi ning toin uhanh cia cling ty silt to y to HI NOi c6 thuovg myi Durqc 46 plan thuoug mpi Dirqc 47 Bleu a 2.7 Khi Ming toga tit thbi cia cling ty co plan timing myi Duct 48 it to y to Hi NOi Bien a 2.8 ROS, ROA, ROE cia cling ty giai doyn 2011 - 2013 49 Bleu a 2.9 Hieu suit s* dyng tong tali sin tpi cang ty giai doyn 2011 — 2013 51 Bien d6 2.10 Wong quay van lint Ong tyi ding ty giai doyn 2011 — 2013 53 Eau a 2.11 13 sat sinh Rd trill van lull dung cis Ong ty giai do;n 2011 — 2013 55 Bleu a 2.12 Wing quay hang an kho vi thbi gian lint kho trung binh cis cling ty 58 giai doyn 2011 - 2013 a 2.13 Wing quay clic khoin phii thu vi thbi gian thu nq trung binh cia Bien 59 c8ng ty giai &tin 2011- 2013 Bieu a 2.14 Wing quay cic khoin phial tri vi thbi gian tri nq trung NMI cia 61 co/kg ty giai doyn 2011 - 2013 Bleu d6 3.1 M8 hinh Miller Orr Thang Long University Library 67 IA MO DAU Ljr nghien cern Bat ky met doanh nghiep nio, mem hoot dOng sin xuat kinh doanh deu khong the kh8ng c6 vein Nguen yen la dieu kien tien guy& de thinh lap doanh nghiep va nen hanh cic hoot dung sin xuAt kinh doanh, the hien trich nhiem phap 15/ elm doanh nghiep dei vOi tai sin dang quan 1St va sir dung a doanh nghiep VOn kinh doanh duge chic lim hai be ph#n gem: phial von co djnh dau to vio tai sin co djnh gin Niel quyet djnh dau to co ban vi phin vein luu dOng dau to tno tai sin luu dOng nhim phyc cho sv van hinh tai sin Co djnh, dim bito viec kinh doanh elm doanh nghiep din thuong xuyen, lien Mc, vi dot hieu qui cao nhat a Neu coi host dOng cua doanh nghiep to met may tuan hoan thi von luu dOng chinh la chat b8i rem khien cho co may Ay 1u8n dirge van hanh lien hie, xuyen su6t Von kru Ong c6 mat tat ci cic hog dOng ctia doanh nghiep, tir dv MI, san xuat den luu thong Neu vim Itru dOng khong Itru thong dirge a bit Icjr met khfiu nio ciing se anh huang den hoot dOng sin xuAt kinh doanh Viec ming cao hieu qua sir dung von luu dOng se 'Sup doanh nghiep vim tiet kiem dugc chi phi sin xuat kinh doanh vim co the nang cao !chi nang sinh lei cho doanh nghiep Tuy nhien, WM dO quan 1E5, cim cic doanh nghiep vi sv bien hea, von dOng kh6 luting cult von luu dOng khien cho viec sir dung vim Itru dOng a nuac to chua dat duge hieu quit cao din den hieu qui san xuAt kinh doanh thip Nhan thAy thin quan tryng ding nhu tinh cap thiet cim van thei gian thvc tap tai ding ty CO phAn thtrcmg mai Dirge vat to y to Hi N0i, vei sv giop der ton tinh cim cic nhan vien pheng ke tom tai c4ng ty, clang thei v6n sv hutmg din cea to giao thac sy Ng8 Khinh Huyen, em da di sau vao nghien ciru de tai: "Gild phap nang cao hieu qua sir dung yen Itru dOng Mi &mg ty co phin thucmg mai Dirge v#t to y to Hi NOi" Mac de da to nhieu ao ging, nhung thei gian to han, trinh dO, Icy nang cita bin than nhieu han the nen chic chin de tai khea lu$n tot nghi'ep ciut em khong trinh khei nhOng han che, thieu set Em rat mong nhan dirge sv deng gap, chi bio, be sung them dm thAy co de bai khea luan ciut em dirge hoan thin hon D61 nreyng vi pham vi nghien aro Phan tich ngu6n von luu dOng tai Gong ty co phin thucmg mai Dirge v#t tv y to Hi NOi Did tuyng nghiin cart: Phone vi nett& ant Thvc rang quin ljr vi sir dyng yen Itru dOng Mi ding ty co phin throng mai Dirge v$t toy to Hi NOi tong giai down 2011 — 2013 nhim dua met s6 bien phap nang cao hieu qua quan b, vi sir dung von luu dOng tai cting ty Kip dick nghien cliff Li nharn lam it filth hinh nguim von lieu dOng tai cong ty, tir tim cic bien phip nhim nang cao hieu qui quart ly vi sir dung vim lieu dOng Khea loon se bao gem ba nOi dung chinh: —Nghien ciru nlang vin de 15/ lu#n co bin ve vim lieu dOng vi ngutn hinh thinh von lieu dOng —Phan tich awe hieu qua sir dung vim lieu dOng tai cong ty c6 phin thucmg mai Duqc v#t to y Hi NOi giai door) 2011 — 2013 - De xuAt mpt s6 giii phap chti yeu glop doanh nghiep ning cao hieu qui sir dung Von lieu dOng tai cong ty c6 phin unsung mai Dtrqc v#t to y Ha NOi Pining phip nghien elm Phucmg phap nghien ciru chit yeu duqc sir dung kh6a lu#n la: Phuong phap so sanh, phuong phip phin tich ty s6 tai chinh, phuong phip dinh tinh dua tren cac so lieu duqc cung cap KM au khaa lien Ngoiti phen mer diu vi ket 1uon, kW* luOn bao gem chuong duet be cue nhu sau: Chuang 1: U 14n chung vi win lieu d#ng va !lieu qua sir dpng win Wu deng doanh via& Chuang 2: apt trpng Neu qui sit dung van lieu qng tgi cong ty durong mpi Dwp'c vet hey ti MIN& a a phin Cluamg 3: Met giai phap Wing hies qua sir dung vin lieu d4ng tgi cang phin phuong mpi Dupc vet toy of Hd Nei Thang Long University Library ty Thay doi ccich nhin nha'n 14' quim ly ccic khocin phai thu Nhieu doanh nghiep dang nhan thirc sai lim ring, hieu qua quin ly cic khoin phai thu la trich nhiem cos rieng 60 ph#n ke toin — tai chinh Dieu Ichong chi li chua dung ma chua du Ke toan — TM chinh la diu In:Si de phi:Si hop giai guy& cic khoin phai thu, nhung de ph6i hop duqc hieu qua, hq phii co so he trq cim be phon ban hang, be phan djch vp khich hing, thorn chi cua ca Ban Giim dec Thong thumbing, vii muc tieu tang doanh thu, 60 phon bin hang se c6 ging dinh nhieu uu di, d6 c6 uu dii ve tin dung, cho khich hang Neu quin ly cac khoin tin dung Ichong tot, se din den doanh thu tren s6 sich cao, nhung hieu qui kinh to thip vi Wong thu tien mat cling thip Tir de, doanh nghiep se rai vao tinh tring thieu yen ltru Ong Theo met nghien tiro cua Hip Hoi quin ly My (AMA), khofing 54,6% doanh nghiep cho rang, hieu qui cic khoin phii thu di duqc cii thien hq quan 15 , tomeiquanhy60p(bg Ngoii ra, viec b0 ph#n djch vu khach hang thtemg xuyen cop nhat sai hoac thieu chi phi cling lim cho qui trinh toan U.° dii DOc Met, neu Ban Giim dee c6 cic chinh sfich tin dung danh cho Ichich hang khong re ring, hoOc qui trinh phe chuin tin dung cho khich hang phut tip, cling inh hutting den hieu qua cic khoin phai thu 3.2.3 Chu cong tic gutin I) hang tin kho Luang hang Mn kho cua cong ty giai doin 2011 — 2013 luon b mac cao (khoing 65% ca tau van Itru dOng) khien cic chi phi lien quan den kho bii ctia Gong ty phit sinh nhieu nhu: chi phi bec xep, bio hiem, chi phi giim gii trj hang hod qui trinh dg trim, chi phi hao hut, mat mat, chi phi bao quin, fling Mn kho Mn Ong vii Ichei Itrong Ian can IN& cho ding Min nhanh cua cong ty giim silt Them vio de, yang quay Wing Mn kho chain g6p phi:ft khien cho vOng quay lien dai, inh huoing den hieu qui kinh doanh chung cua toil' cong ty Vi v3y, nghien dm, loa chon phucmg phip quim 15/ hang ten kho met cich thich hop li ding viec ma cong ty can thoc hien thbi gian tat DE quin ly chat the hang Mn kho, cong ty co the: —Tim kiem them del tic cung dip nguyen vet lieu chAt Itroing cao mac, trinh rid ro ve gii ngoii to cling nhu thai gian luu tat hang qui —Xic djnh mirc tieu hao nguyen vet lieu cho met Icy sin xuat nhim kiem soft chi phi, ning cao hieu qua sir dung tai sin cong ty —Theo del so bi'en Ong dm thj trubng nguyen v#t lieu, Joan xu the bi'en dOng cua thj trueing, tinh hinh cung - cao de c6 the xic djnh lucmg Mn kho tei uu Tay dac diem host dOng sin xuit kinh doanh va d#c tinh cba hang ton kho ma mei cong ty 71 c6 the lira chan cho minh nhtkng me hinh xac dinh Luang hang ten kho tei tru khac nhu mO hinh EOQ hay JIT Doi vai cong ty duge nhu cong ty c6 phin thuong mai Dirge vat toy to Ha NOi thi mo hinh EOQ nhu da trinh bay a chucmg se phd hap nhat de dam bao host dOng san xuat kinh doanh clan thtrtmg xuyen, lien tuc, giam bat lucmg hang hem it Clang Theo mo hinh mire der tilt hit uu la : Q* 112xDxc2 Trong do: Q*: Mirc du trEr tOi tru D: toan b0 ltrang hang hoa can sir dung C2: chi phi mei ten dat hang (chi phi quart 15, giao dich In chuyen hang hoa) Cl: chi phi luu kho don vi hang hoa (chi phi bilk xtp, bao hiem, bao De ap dung doge m8 hinh EOQ to an thOng tut& Mang gia dinh sau: 1.Nhu eau hang tin kho la deu don Gia mua hang mei lin la bang Khong co yku to chiet khiu thuong mai Khong tinh den du tr8 an toan Gia sir tong nhu eau tieu thy hang X nam ciut cong ty ce phart thuong mai Dirge vat to y to Ha NOi la 8000 don vi (don vi a day co the la chiec, met lchoi, kg ), chi phi cho moi lin at hang la trieu ding, chi phi lint kho la UFO ding/don vi Luang tin kho cho hang Ma X tei tru cho cong ty dirge xac dinh: 12*8.000 *2 Q*- 178,88 (don vi) Nhu vay, narn doanh nghiep se phai Icy ket hqp ding mua hang =44,72 lan va khoang each gift cac lin giao hang 8.000 178,88 360 44,72 — 8,05 ngitY — Thuting xuyen kiem ke hang him dinh ky nham xac dinh lugng hang has tren thuc to kho vai tren giay to, se sach co trimg khOp khong, tranh tinh hang hoa, vat to bi hong hoc, hao mon, giant gia tri sir dung kho, ginp cho hang hem, thimh phim dirge Ian chuyen lien We, tan han 72 Thang Long University Library 3.2.4 mot so bifn phdp kink Ve nhcin td nguiri: - Nang cao y attic cho can cong nhan vien quan ly vi sir (long von Tir cac khoan chi tieu vein bang tien cho den sir dyng cong co, dong co du phai hqp ly vi tuan thu nguyen tic - Nang cao trinh 40 can b0 quan ljr vi ant ngtreci lao dOng Thuemg xuyen &trill gia, king ket ye co ciu t6 chirc, trinh nghiep vo chuyen mon ciia can NO cong nhan vien T6 chirc nhang khOa dao tao nghiep vo chuyen sau, ning cao trinh 40 de dap (mg nhu ciu cang din mOi, phat trien - C6 the 40 tuyen doing va dal ng0 Nth hqp d6i vbi nhan tai Trong qua trinh host dOng sin xuit kinh doanh, cong ty nen thtremg xuyen xem xet, danh gia, khen throng d6i yen nhitng ca nhan, bo phon ce thinh tich t6t ding then cling nghiem ;chic phe binh, kiem diem nhimg ca nhan, be, phan ce hinh vi khong t6t inh huOng den cong ty Giai phdpij san xuiit - Xay (long cic tieu chuin chit lucmg phu hqp vi sat thoc to cho sin phtun - Tim hieu cong ngh'e meri, tien tien nhlim tao so lchac biet cho sin phim cling ty tren thj trutmg, nang cao sin canh tranh - Ong ding ding ngh'e thong tin, ip eking tien hi) cua khoa hgc ky thuat vio hoot dOng dieu hinh, sin xuit, kinh doanh - Trich lap quy ph?mg tai chinh, quy nq phii thu kh6 doi, phong giiun gia hang ban ton kho Gidi phcip ve kinh doanh - C8ng ty nen ion chtm nhi cung clip den tir nhfrng queic gia co nginh cong nghiep clugc phim phat trien, co tieu chain cung ling cila nha san xuat - Hoin thien vi nang cao chit lugng marketing, co chinh sich ban hang On djnh - Diy manh deg tic ban hang xuit khau, tri thj tru?mg hien tai dang then tim kiem cic thj truong tiem nang khic ma rOng dku cho sin phim - Mua bito hiem cho nhftng hang h6a c6 gia tri lan hay xukt 73 KET LUAN Nang cao hieu qua quin 1Y, sir dung von Itru dOng la nhiem vu thutmg xuyen, lsu dai doi vai moi doanh nghiep Nang cao hieu qui sir dung vOn luu dOng ding la fling cao mire lqi nhuin dat duqc tren mOt dong von kinh doanh Doanh nghiep sir dung von hien qua se lam tang sire manh tai chinh, too uy tin va vi the tren thj truemg Trong than dai hOi nhip, phit trien sat, rOng nhu hien nay, sir dung vein luu dOng cho hieu qua nhat la mOt nhang bai toan kh6 d6i veri the nha quart N Trong thtri gian thuc tip vi nghi'en ciru de tai tat cling ty co phan thucmg mai Duqc vit to y to Hit N0i, em they cling ty da dot duce nhang tuu thit djnh lien We lam an c6 lei, din song cling than vien duqc nang cao Tuy nhien, ding tic quart ly vi sir dung vOn luu dOng vin nhieu hen che, ty suit sinh lid cue vOn luu dOng chua cao Vi viy, em da di situ vim phin tich thuc trong, clang that ket hum tim hieu nguyen nhan vi tir d6 dua mOt s6 gilt phip nhim glop cOng ty Ichic phuc ratting Iche khan tren Veri de tai thief thuc song than gian nghien ciru, thuc tip vi vOn kien thirc nhieu ban the nen em xin dirng lai o mire dO de cip va gili guy& nhcmg yin de ca ban nhit sir dung von km dOng Em rat mong nhon duqc sir chi bao, g6p Yr tir cac they c8 giao cimg veri can b0 cling nhan vien ding ty de bai khea loin duce hoan thien hon Em xin gin 16i cam an than tdi co giao, thac sy Ngo Khanh Huyen — giing vien khoa TM chinh — Ngfin hang truemg Dai hqc Thing Long cimg top the can b0 than vien cling ty co phin thuong mai Duce vit toy to Ha NOi di tact dieu kien cho em holm bai khoa loin Em xin chin cam an! Ha NOi, 27 thing ram 2015 Sinh vien thuc hien Le Thi Tam Thang Long University Library DANII MVC TAI LISU TRAM KRAO PGS.TS Nguygn Dinh Kiem — TS Bach Mk Hign (2008), Giao trinh Tai chinh doanh nghiep, NXB Thiing ke, tr.85 Nguygn Hai Sim, Gitio trinh Quin tri tai chinh doanh nghiep, tr.21 35 NXB Lao Deng, - Dai bac Kinh TP HCM, Gicio trinh Tai chinh doanh nghiep hien dal, NXB ThOng ke David Begg - Stanley Fischer - Rudiger Donsbusch, LSI thuyit kinh ti hpc, NXB ThEing ke, tr.72 TS Nguygn Minh Kik' (2008), Tai chinh doanh nghiep can ban, Nha xuat ban TP H6 Chi Minh, tr.54-128 Hoing Van Cuang (2011), Till chinh doanh nghiep, NXB Thong ke Tie clan kinh to hpc hien dal (1999), NXB Chinh tri quit gia — Ha Nei, tr.129 Http://cophieu68.vn Mai owing kinh doanh Viet Nam viz nhang n6 lyc cua Chinh phn than gian qua, COng thong tin clang ky doanh nghiep qugpc gia, dangkykinhdoanh.gov.vn PHIJ LUC Bang bao cao ket qua hogt dOng kinh doanh va bang can del ke toan Mtn 2011 tai dog ty cif) phin thircmg mai Duqc vat to y to Hi NOi Bing bao cao ket qui hoot dOng kinh doanh vi bang can dot ke toan Mm 2012 tai ding ty co phin thucmg mai Duqc vat to y to Hi Noi Bang bao cao ket qua host dOng kinh doanh vi bang can &Si ke toan atm 2013 tai cong ty co phin thucmg mai Duqc vat hr y Hi NOi Thang Long University Library CTY CP THUONG MAI DUCIC VAT Y Tf HA NOI MA SO THUg: 0101587962 KET QUA HOAT HONG KINH DOANH TO ugly 31 thing 12 am 2013 Ph&n LII, L6 Dena vi tinh: VP Den 31/12/2013 Nam fru& 2012 MA s6 Chi titu 6ng doanh thu bin hang vi cung cep dich vu 34.739.016.398 32.772.656.1 oanh thu Mn hang hob tigu thy ndi dja 25.723.781.877 24.267.718.' 9.015.234.521 8.504.938.: oath thu bati hang hod soft khdu Caic khoin giim wit + Chifi khdu thttong mot Gitim gid hang bdn 06 + Hang ban 14 trd lai 07 Doanh thu thuin ve bin hang va cum cep DV 10 34.739.016.398 32.772.656 Gia van hang bin •11 24.956.040.616 23.540.040 12 18.452.145.210 17.404.289 2.2 GM v&i hang hod sad? _khdu 13 6.503.895.406 6.135.750 3.141 nhuan gOp v6 binhimg vi cung cap DV 20 9.782.975.782 9.232.616 Doanh thu hoat _ dOn_g_tai chinh 21 2412.643 20.579 Chi phi tii chinh 22 24 2.073.816.875 1.956.431 27 3.542.125 478 3.341.627 30 4.192.446.072 3.955.137 2.1 GM vent hang hod lieu thy ndi dja Chi phi ban han_g Chi phi vim ryim _doh Loi nhuan thuin Us halt 4ng kinh doanh Thu nhap !chic 23 - Trong do: Lei vay pluii trd 31 10 Chi phi !chic 32 11.Loi nhuan khic 40 12.T6ng lqi nhuan tusk time 50 4.192.446.072 3.955.13 13.Thue TNDN2hii n_Op 51 L048.111 518 - 988.78 14.Lai nhuan sau thut 60 3.144.334.554 2.966.35: Ha nO' g 01 Mm CONG TI NGUOI LOB& Kt TOAN TRUONG c4 CiH • ; itt IN CtiOc-' Cl HGA: 41 * DdIC Vi,i WY Tt • o HA Mit c'Y CP THUONG MAI DUQC VAT Tilt Tg HA NO1 A S6 THUg: 0101587962 BANG CAN D6I Kt TOAN Tai 31 thing 12 Mtn 2013 TAI SAN TAI SAN LS BONG VA DAU TIT NGAN HAN Tien Tien mitt tai quy (g6m ca ngan phiEu) Tien girl ngAn hang Tien clang chuyin Cic khoin dAu to thi chInh ngAn ban Diu to chting khoin ngAn han Diu tu ching khoin ngAn Mgt 'chic Du phi ng giim gig dtu m chting khoin ngAn him Cic khoin phi' thu 1.Phii thu dui khich hing Tri tru6c cho ngubi bin Thu6 GTGT dtmc khiu trir Phai thu nOi bt) MA S6 21.996.634.972 24.481.674.3 110 111 112 113 2.101.750.621 924.783.371 1.176.967.250 2.956.573.3 4.339.747.581 5.608.949- 4.334.470.636 5.502.006.1 5.276.945 106.942 15.555.136.770 15.916.151 8.952.456.500 225.920.305 2.476.895.400 2.854.079.335 9.010.131 323.974 2.039.314 3.305.093 1.045.785.230 1.237.638 130 131 132 133 134 - Phdi tint nOi b6 khdc 136 IV Hang t6n kho Hang mua clang dubng ._ .di_tren Nguyen lieu, vet lieu kho t6n _ COng cu, Ming cu kho Chi phi sin Ault lcinh doanh der Bang Thanh ph&m tan kho Hang hoi ten kho Hang giri di bin IV pheng giim gig hang tan kho V Tel sin Wu dOng Male Tim ling 1.039.398.f 1.917.1741 120 121 128 129 135 ac khoin phii thu khic • Du pheng phii thu kh6 dei sa CT 100 • • Muir - VcIn kink doanh d cdc don vifrac Phdi thu theo ti6n de k6 hoach hop clang XD S6 DAU lit 137 138 _ _139 140 141 142 143 _ 144 _ 145 146 147 _ _ _ 149 150 151 Thang Long University Library Chi phi tri truck Chi phi chb kit chuyin TM sin thiiu chb Kit Cic khoin cam c6, kY quy, kY ctrqc ngin han _ 152 153 154_ _ 155 160 CM su nghiep 161 Cghiep Chi sq n nam_visit _— _— — _ _ 162 _Chi sq nghi4p nim _ — sa • TA1 SAN CO DINH VA DAU TU DM HAN raisin c6dnh i TM sin c6 dinh hem HIM - Nguyen gib - Gid tri Iwo men luji TM sin c6• dinh di thut - Nguyen gia - Gid tri hao men lily kg Tai sin c6 dinh vt5 hlith - Nguyen gid - Gid tri hao men 14 ke E Clic khoin diu to tii chink dii han 1.Diu to chttng khoin dii han G6p yin lien doanh Diu to dill han khic Du• phbng giim gii diu to dii_han • H Chi phi arty dung at bin de dang V Cic khoin quy, kt cuoc dill han V Chi phi tri trudc dii hp TONG CONG TAI SAN A - NO PHAI TRA I Nu ngin km ngin han Nq dai han din han tri Phii tri cho ngubi bin Vay Ngubi mua tri din truck Thui vk cic khoin phii nt)p NU Nti6c Phii tri cling thin vies Phii tri cho the don vi nQi 1,0 32.237.552.255 31.927.03053 2.427.030S 211 2.737.552.255 2.737.552.255 212 213 6.753.278.735 (4.015.726.480) 6.753.278.7 (4.326.248.1 29.500.000.000 29300.0004 29.500.000.000 29.500.000A 200 _ 210 2.427.030.5: 214 215 216 217 218 219 220 221 222 228 229 230 240 241 - • • 250 54.234.187.227 56.408.704 1.248.110 300 2.039.945.854 _ 310 311 312 313 314 315 316 317 2.039.945.854 1.248.110 1.724.685.712 1.132.85( 315.260.142 115.26( -•• • eic 'chin phii tri, phai npkhác phii irktheo tin da kE hoach hap (tong xay dung 318 319 320 No dii ban 321 Vay 322 No• dii han 323 Trai phi6u phat hiuth 330 11 No khite 331 Chi phi phii in TM sin th6a chb xir 19 332 Nh4n k9 qu9, k9 cuqc diti hn _ 3- NGUON VON CHU So HOU E Nguen v6n, guy Nguan van kinh doanh Chenh 14ch dint% gia 1i tii sin Chenh1ech tt gia Quy dAu to pith trien _ Quy du pheng iii chinh Lqi nhuan china phin phai Nguk van diu tu x&y dung ca bin _ U Ngu6n kinh phi _ Quy dts phOng ye trq cap mitvit-c lira Quy diu tu phis thin Quy khen thuang phdc lot Quy quin 19 cita cp trtn 52 19u6n kinhyhisg nt,1114p - NguOn kinh phi sit nghip atm int& - Nguan kinh phi sit nghi0 nelm Nguan kinh phi hInh thinh TSCD TONG CONG NGUON V N NGutn Li.4r4Briu • 333 400 52.194.241373 55.160.594 410 52.194.24137 55.160.594 34.50 34.500.000 17.694.241.373 20.660.594 411 412 413 414 415 416 417 420 421 422 423 424 425 426 427 428 Kg TOAN TRISONG 56.408.71 54.234.187.227 430 L ng 01 Mm 2014 CONG TY • C6PHiN THIMNG M41 \Oa 1/ RrYIE I N o "S r M-1 -1 V 2e ,Clat Thang Long University Library CTY CP THUONG MAI Mee V4T TIT Y Tg HA NOI MA Se THUS: 0101587962 KiT QUA HOAT BONG KINH DOANH Tat ngiy 31 thing 12 aim 2012 Phin Lat, IA CM dam Ma di Dan vi rink: V ND Nam Inn* 2011 Din 31/12/2012 Tong doanh thu bin hang vi cung dip djch vy Doanh thu ban hang hod rieu thy íØí dia 01 31.501.389.642 34.739.016.398 12 22.375.162.365 I 25.723.781.877 Doanh thu ban hang hod suds khdu 13 9.126.227.277 9.015.234.521 ac khoin giim Unit 04 + Chifikhdu thamtg mai 05 + Gidm gid hang ban 06 + Hang ban bf ad lai 07 Doanh thu than ve bin hang vi cung cIp DV 10 31.501.389.642 34.739.016.398 Gil v6n Mum bin 11 22.728.252.627 24.956.040.616 12 16.803.746.936 18.452.145.210 2.2 GM van hang hod suds khdu 13 5.924.505.690 6.503.895.406 Lqi nhuan gqp ye bin hang vi cung clip DV 20 8.773.137.015 9.782.975.782 • Doanh thu hoar Ong tai chink 21 24.382.689 25.412.643 Chi phi tIi chinh 22 GM van hang hod Su thy nal dja -Trong do: Lai vay phdi trd 23 -6 Cu phi bin hang 24 1.968.836.853 2.073.816.875 17 Chi phi quin 19 dotal nghi{p 27 3.071.385.491 3.542.125.478 Lqi nhuan thutin nT boat Ong kink doanh 30 3.757.297.360 4.192.446.072 Thu nhap !chic 31 10 Cu phi kit 32 11 Lqi nhuan Ude 40 12 T6ng lqi ratan au& thu6 50 3.757.297.362 4.192.446.072 13 Thut TNDN phii nQp 51 939.324.341 1.048.111318 14 Lqi nhuan sau Mut' 60 2.817.973.021 3.144.334.554 NGUO1 L4P BltU V CP THU'ONG MAI DlUGC Y4T TU Y TE HA NO L S6 THUg: 0101587962 BANG CAN D6I Klg TOAN Tai ngiy 31 thing 12 nam 2012 MA S TAI SAN S DU CU I Kt S • ,• - 100 18.592.221.215 21.996.634.97 10 1.799.126.499 2.101.750.62 , Tien mat tai quy (g6m ci nglin phieu) 111 1.088.779.140 924.783.31 Tien girl ngan hang 112 710.347.359 1.176.967.2! TAI SAN L1111 DONG VA DAU TIT NGAN HAN nen _ 113 Tien dang _ chuyen _Cic khoin diu to tel chlnh ngAn han 120 Diu to chimg khoin nein him 121 Diu to chting khoin ngin lum !chic Dv pheng gam gii dlu to clang khoin ngii tum 128 129 Cic khoin phii thu 130 2.994.393.849 4.339.747.5 Phil thu cua khich hing 131 2.990.882.101 4.334.470.6 Tri truOc cho ngubi bin 132 f Thue GTGT ductc lchiu trh I PhiithunQi b8 133 3.511.748 5.276.9 13.798.700.867 15.555.136.1 134 VO'n kinh doanh d cdc don vi tryt thu6c 135 - Phdi thu nOi b6 khdc 136 - Phil thu theo tien dO ke hottch help ding XD 137 ac khoin phii thu khic 138 Du phong phii thu kite dbi 139 V Hang tin kho 140 Hang mua dang di tren doting 141 Nguyen lieu, vat lieu ton kho 142 8.255.321.420 8.952.456.: Cling cu, dung cu kho 143 126.222.715 225.920.: Chi phi sin xuat kinh doanh dang 144 3.364.730.985 2.476.895.i Thimhphim ton kho _ 145 1.528.004.503 2.854.079 : 146 524.421.244 1.045.785.: Hang hoi tin kho— Hang gin di bin 147 Du phang giim gia hang ton kho 149 V Tai sin ltru dOng khic I Tam ing 150 151 Thang Long University Library Ili phi tri int& 152 Ii phi chit( k6t chuyen Ili sin thigu chb xix ly Dic khoin cam c6, ky guy, k2 civic nein him 153 CM su nghiep Chi sy nghiep nam truc 160 154 155 161 Chi str nghiep nam 162 TM SAN CO DINH VA DAU TU DAI HAN 200 32.548.073.955 32.237.552.25: M sin c6 dinh TM san 05 dinh hi'm hinh 210 211 3.048.073.955 3.048.073.955 2.737.552.25: 2.737.552.25 Nguyen gib 212 6.753.278.735 6.753.278.73 Gib tri hao men luy kes 213 (3.705.204.780) (4.015.726.48 Tai sin ca din_ h di thug 214 Nguyen gib 215 Gi6 al hao men 14 ket _ 216 Tai sin c6 dinh v0 Midi 217 -•_ • Nguyen gib 218 • Gal tri hao men 14 kt 219 Ck khoin dau to tal chinh dii Mtn Dau to chang khoan dal ban Gap v6n lien doanh 220 221 222 - - _ - 29.500.000.000 29.500.000.0( 29.500.000.000 29.500.000.01 Diu to di hart khac Du phong giim gia diu to dii ban 228 I Chi phi ay dung co bin di dang 230 - - r Cfic khoin ky quy, ky cuqc dii ban 240 - - Chi phi tri trudc dal Min 241 - - 229 250 51.140.295.170 54.234.187.2 • NO PHAI TRA 300 2.090.388.351 2.039.945.8 Nq ngin hp 310 2.090.388.351 2.039.945.8 Vay ngin hp Nq dii han den han tra Phil tri cho ngtreti ban Ngubi mua tra nen in:6c Thue vi cac !chain phii nOp Nha Nu6c 311 312 313 314 1.822.031.541 1.724.685.' 268.356.810 315.260 TONG CONG TAI SAN Phai tra cOng nhin vien 315 316 i Cac thin phii phii n4P lade ) Phil tri then ti6n d0 kE hogh hop dung xay dung I Ng dal han vay did han 321 No dii hAn Trii phiiu phit hinh 323 322 ill No kW 1.Chi phi phii tri TM sin thUa chb xit NhAn k9 guy, k9 circle dii han B - NGUON VON Olt So MI I Nguen van, quy Nguon van kinh doanh ChenhlAch diuth giA lai tali sin urs Quy dim to phis triin Quy du pheng tali chinh WI nhuinchua phAn ph6i Nguen van din to xAy dun8 co bin Nguen kinh phi Quy du pheng vb trti clip mit viic lam Quy din to phit thin Quy then thubn phdc lot Quy quirt 19 cite clip tan Ngu6n kinh phi sit nghi#p - Nguan kinh phi ay nghifp ndm tntec - Ngu6n kinh phi sy ngh4p ndm Ngutin kinh phi lath thinh TSCD T s NG CONG NGUON V t N 330 331 332 MS S 400 410 411 412 414 415 416 417 NIMErra 111111111111 1111111111111 ■11 14.549.906.8 19 17.694.241.373 420 421 422 423 424 425 426 427 428 430 51.140.295.1 70 54.234.187.22 Hd Nei ngdy 28 then 01 ndm 2013 NGUtil LAP BIEU Kt TORN TRUONG Thang Long University Library CONG TY CQNG BOA XA HQI CHU' NGHIA VICT NAM DOC LAP — DO — RANH PHiJC XAC NHAN CUA DON VI THIIC TAP Cong ty c4 phiin thuang mui Duvc vat hr y to Ha Not Don vi thvc so 17 PhO Phi) Dire Chinh, Phiremg Trac Bach, QuAri Ba Dia chi caa don vi thvc Dinh, Thinh Ha NOi Xac nhAn Le Thj Tarn Sinh Ngay sinh: 27/02/1993 MA sinh vien: A19136 Lop: QB24b2 Chuyen nganh: Tai Chinh Truang: Dai hoc ThAng Long DA ea thin gian dare gip tai don vi tir ngayiithang ftei 50 thing P nim 2014 lid N154 ngdy thdng num 2014 3; 4i r XAC NH3N CiJA DON VT THIfC TAP T7, \\ ,1106, n CONG TY CO PHAN i THLiCiNG MA ' 4., DLict yAT ILE Y Ve HANOI GIAM DOC Keft [...]... b6 ra trong Icy SO yang quay von luu dOng trong ky cling cao thl cling tot 14 Thang Long University Library — Thai gian hien chuyen van luu dOng: SO net), trong 14 (360 ngay) Thai gian lua ► chuyen vein luu dOng = Wing quay VLD (Trong de s6 new trong ky thuang duet tinh chin met nfun la 360 ngiy, met quy li 90 ngiy, mOt thing IA 30 ngiy) Chi tieu nay n6i len dO dii cua met Ian loan chuyen cita vim km... cong ty Cong ty et phAn thuong mai Dugc Vat Tu Y Te Hi NOi la doanh nghiep to nhan thuOc linh Arc dirge — thiet bj vat to y to duqc thanh lap vao ngay 6 thing 12 nam 2004 Duch day la mgt vii net so Woe ye cong ty: Ten dun vj: Cong ty c6 phial thuong mai Duce Vat Tu Y Té Ha NOi (goi tat la Cling ty Hameco) Ten giao djch quit th: HANOI MEDICAL SUPPLY AND PHARMACEUTICAL TRADING JOINT STOCK COMPANY Hinh thirc:... phdp so stink Day 11 phtrcmg phip sir dung cac bag cao tai chinh de so skill gifta so thuc hien kY nay yeti s6 thuc hien kt truac de thAy tb xu hureng thay dOi dm von km dOng, dank gia str tang throng hay t hat lira trong boat dOng kinh doanh cim doanh nghiep, so sfinh gift s6 thuc hien yen so ke hooch de thAy mirc ph& dAu cim cong ty, so sank gifta so 18 Thang Long University Library lieu dm doanh... thj phin Vi 4y, he so Wing quay hang ton kho can pith do km de dam bao mac dp san xuat va dap img nhu eau cua khach hang —Thai gian bru kho trong binh (ICP): cho biet so ngay trung binh coat 1 Wing quay kho hay so ngay hang has duce km t?i kho (hay sau bao nhieu ngay thi so von doanh nghiep dirqc quay yang di tiep hic hog (long san xuAt kinh doanh) 16 Thang Long University Library 360 ngay Thai gian... tieu nay nho cho thAy doanh nghiep dang gap Idle khan trong viec huy dOng vein chit so htku Tuy nhien, ty suit sinh 16i dm vein chit so Situ cao khong phai 16c nao cling tot vi co the do anh hitting cis don bay tai chinh khi mire del mao hiem Lein Do do, khi phin tich chi tieu nay can ket hop yeti co eau vim chu so' hfru trong timg doanh nghiep cy the va so sanh hu so nay veil he sO cult ding ty ttrcmg... vim km dOng thuc hay se ngiy can thiet de von luu dOng thuc hien mOt yang quay trong ky Ngtrqc lai veri chi tieu se yang quay yen luu dOng trong ky, ky chuyen ca von cing ngAn chimg to von luu dOng duqc sir dung hieu qui — Hg se dim nhiUm mia von luu Ong: phan anh se von km dOng can a de tao ra 1 deng doanh thu than trong ky He s6 nay cang nhe thi hieu qua sir dung von lm dOng cang cao CEng thirc xac... y tt Hien nay, cong ty c6 phAn thuong mai Dirge Vat Tu Y Te Hi NOi dang hoot dOng trong the linh kinh doanh sau day: —Sin xuAt bang nep chtm thuong chinh hinh mang thuong hieu ORBE —Kinh doanh &roc phttm, vat toy te, the sin phAm do cong ty trkrc titp sin mitt —xuAt nhap khAu the mat hang deg ty kinh doanh 24 Thang Long University Library Hai mat hang kinh doanh chinh cua ding ty bao gAm: nhem sin... mac tieu vi quyet tim hang du cia town the dOi ngil kith doanh ding ty Hameco 2.1.2 Cu du ti chirc b9 may Su cling 0, Dya vao kith nghiem ke to khi thinh lap cho den nay cong ty c6 phin thucmg mai Duqc Vat Tu Y Te Hi NOi di lva chop mOt m8 hinh cc ciu to chic Wong qui phic tap, chat the vi xuyen sulk, phi hqp vOi quy mO phat trien cia Ding ty, dim bio khi fling quin 1Sr, kiem suit vi sy phei hqp gitta... doanh cua doanh nghiep tien hinh lien tyc 1.1.4.2 Can cu theo vai tro cats yen kw dang trong qua trinh san xudt kinh doanh - VLD tong IchAu dy trit sin mutt + Nguyen vot lieu chinh hay bin thanh phim mua ngoii: la nhung loai nguyen vat lieu khi them gia vio sin xuat chfing criu to nen thyc the sin phAm + Nguyen vet lieu phy: ket hqp yen nguyen vet lieu chin!' lam thay din miu sic, hinh ding ben ngoiti... hang hOa de cung img - Yong quay cic khoin phii thu: Chi tieu nay cho biet trong kt phan tich bao cao cac khoan phai thu dal quay duct bao nhieu yang, chi tieu nay cling cao cling c6 lqi cho doanh nghiep = Yong quay cac khoan phiti thu Doanh thu thuan Phai thu khach hang Chi s6 nay cling cao thi tee do thu hai cic khoan nq dm doanh nghiep cling tot, doanh nghiep cling it bj chiem dyng von Nhung neu so