B C O IH -o0o - N T T NGHI P PH P CH V DU CH V T L CH T M : - 2014 B O IH -o0o - N T T NGHI P PH P CH V CH V T DU L CH T K 2014 Thang Long University Library L IC Em xin g i l i c iv ng i h ch b ng d n gian em h c t p t truy ng Thanh Th a khoa K t cho em nh ng ki n th c bi t, em xin g i l i c , th i i ng d ng th nc a il ic ch k u ki ct nhi u nh ng ki n th c b n t t nghi p c ch v ch c tr c ti p theo c th c t p t , gi ng th c m cv n t t nghi p c a m th c ti n c i nh ng thi n ch t mong nh n ho n thi n th c c i, Tr n L n t t nghi t b c hi ng d li h tr c uc c p s d ng k ng d mv l Tr n Thang Long University Library M CL C Trang N CHUNG V CH V PH P DU L CH T I DOANH NGHI P KINH DOANH DU L CH 1.1 S c n thi t ph ph 1.1.1 ch v du l ch t p kinh doanh du l ch .1 m ho ng kinh doanh du l ch .1 1.1.2 S c n thi t ph ch v du l ch t ph p kinh doanh du l ch 1.1.3 Nhi m v c a k 1.2 n xu ph 1.2.1 n ph m, d ch v n xu t n xu t n xu t 1.2.2.1 1.2.2.2 i theo y u t .3 i theo kho n m n ph m i theo m i quan h c 1.2.2.4 1.3 1.3.1 i chi i quan h ng ch .5 1.3.2 1.4 1.4.1 1.4.2 n ph m .6 ng t p h ng t p h n xu t .7 n ph m 1.4.3 M i quan h gi 1.5 K ng t p h i 1.6 ph ph 1.6.2 1.6.2.1 1.6.2.3 1.6.2.4 1.6.2.5 1.6.2.6 1.6.3 M i quan h gi n xu c ti l 10 ng c 10 i tr s n ph m ph 10 p .11 n xu t v n ph m, d ch v 11 1.7 K ph n xu n ph 11 1.7.1 n s d ng 11 1.7.2 1.7.2.1 K h 1.7.2.2 1.7.2.3 1.7.2.4 K 12 t li u tr c ti p 12 c ti p 13 n xu t chung 14 ng h n xu n ph 1.8 K ph 1.8.1 K (KKTX) 16 n xu n ph nh k ph 16 n xu nh k 16 1.8.2 K ng h n xu nh k .17 1.9 n ph m d dang cu i k 18 1.9.1 1.9.2 1.9.2.1 1.9.2.2 1.9.2.3 m 18 i k 19 t li 19 19 bi n 20 theo s c ti p ho c ti p .20 1.9.2.5 1.10 Th 1.11 cs k nh m c ho c k ho ch .20 n ph m 20 ph 1.11.1 n ph m 21 c nh .21 1.11.3 1.11.4 th c Nh s 22 c ch ng t ghi s .23 c Nh ch ng t 24 1.11.5 .25 TH C TR NG T V T 2.1 CH CH V DU L CH T P H P CHI CH T 27 ch v t .27 Thang Long University Library nc 27 kinh doanh 27 2.1.3 c du l 2.1.4 m t ch c b qu n c a ch v t 28 m t ch 30 2.1.4.1 T ch c b 30 2.1.4.2 ng t ch v l t 31 2.2 Th c tr ng t ch v du l ch t ph ch v ch t .32 2.2.1 m v ho ng kinh doanh tour du l ch t ch v t 32 2.2.2 2.2.3 ng t p h 32 33 2.2.4 K 2.2.4.1 2.2.4.3 2.2.4.4 K 2.3 K 2.4 K du l K T ph ph ch v t .33 t li u tr c ti p 33 c ti p 42 n xu t chung 50 ng h n xu t 57 n ph m d dang cu i k t d ch v t 59 n ph m t ch v t 59 M TS N PH CH V DU L CH CH V T .64 3.1 l ch t th c tr ng k t ph p ch v du ch v t 64 m .64 3.1.2 H n ch .66 3.2 M t s ki n ngh nh m thi k ch v du l ch t ch v ch t .67 BHTN BHXH i BHYT BPBTL BTC GBN GTGT HD KKTX NT NVGS NVHD NVL PC SH SPDD TK TNHH Thang Long University Library DANH M NG BI TH C Trang n ph m .6 1.2 M i quan h gi k k to k n xu n ph m 11 t li u tr c ti p (KKTX) .13 c ti p (KKTX) .14 n xu t chung (KKTX) 15 ng h n xu t 16 k t li u tr c ti 17 h ng h n xu n ph m 18 ghi s k ghi s k ghi s k ghi s k t ghi s k c nh 22 c nh s .23 c ch ng t ghi s .24 c nh ck ch ng t 25 26 b ch v u l ch t .28 t ch c b ch v l t 30 B ng 1.1 Th n ph m, d ch v 21 B B ng 2.2 Gi ch v c B B ng 2.4 Gi B ch v ng t 37 38 ch v v n chuy n 39 B ng 2.6 B ng quy B ng 2.7 Gi B ng 2.8 S B ng 2.9 B l B ng 2.10 B n 35 36 40 c 41 n xu t kinh doanh TK 15411 42 ch v du t 44 ti B ng 2.11 B ti ng d n cho t ng tour du l 46 47 B ng 2.12 B ng d n theo tour 12/2013 48 B ng 2.13 Phi u Chi .49 B ng 2.14 S B ng 2.15 B n xu t kinh doanh ti TK 15412 .50 ng tour du l ch th 52 B ng 2.16 B 53 B ng 2.17 Phi u Chi .53 B i .54 B ng 2.19 Phi u chi 55 B ng 2.20 Phi u chi 56 B ng 2.21 S n xu t kinh doanh TK 15413 .57 B ng 2.22 S B ng 2.23 Th B ng 2.24 S Nh B ng 2.25 S n xu t kinh doanh TK 632 58 t 59 60 TK 154 62 Thang Long University Library 20 ch v i M u s : 02 t S B ch Qu TT ( - BTC a BTC) i PHI U CHI H i nh n ti n:Nguy n Tu n a ch : V kho n: Chi tr Quy n s : 01 S : 115 N : 154 ng d n du l ch cho tour du l ch t S ti n : 6.000.000 VN Vi t b ng ch : tri : 1111 ng ch n ng t g c 31 c K ng i nh n ti n u) 56 i l p phi u 12 Th qu ng 2.21 TK 15413 TK 15413 NT SH BPBTL 31/12 NT 31/12 31/12 PC110 31/12 31/12 0001034 PC113 31/12 31/12 PC115 31/12 334 31/12 doanh thu Chi tr hoa h ng gi i Chi tr ng d n du 31/12 4.469.580 338 NVGS 1.028.003 111 12.864.600 111 51.458.400 111 6.000.000 632 79.395.000 79.395.000 79.395.000 i l p phi u K c u) 2.2.4.4 57 Thang Long University Library .22 Q TK 632 - DNN /2006/Q BTC) : 6321 NT SH NT 31/12 31/12 31/12 31/12 31/12 31/12 31/12 31/12 CPNCTT CPSXC 15411 177.026.729 15412 21.060.658 15413 CPNVLTT 79.395.000 911 TK 911 277.482.387 277.482.387 i l p phi u K 277.482.387 c u) 58 2.3 K n ph m d dang cu i k t d ch v t , 2.4 K n ph m t du l T ch v t d ch v t n ph m t c sau: = + k s n xu n ph t li u tr c ti TK 1541, k c ti p th cho tour du l 2.23 ch v t S ch, Qu Th i n ph m, d ch v t Tour du l NVLTT NCTT SXC 0 277.482.387 177.026.729 21.060.658 79.395.000 277.482.387 177.026.729 21.060.658 79.395.000 i l p phi u K 0 c u) (Ngu k 59 Thang Long University Library ng 2.24 03a - DNN Q S /2006/Q BTC) NH VN NT SH NT TK mang sang 08/12 0000244 GBN130 08/12 mua d ch v n 154 32.727.273 133 3.272.727 112 18/12 0020433 GBN132 18/12 36.000.000 154 2.500.000 133 250.000 112 20/12 0000045 154 10.295.455 133 GBN135 20/12 2.750.000 1.029.545 112 31/12 PC109 31/12 154 11.325.000 12.864.600 111 31/12 PC110 31/12 154 111 60 12.864.600 12.864.600 12.864.600 31/12 0001034 PC113 31/12 Chi tr hoa h ng cho gi i 154 51.458.400 133 5.145.840 111 31/12 PC115 31/12 56.604.240 Chi tr 154 ng d n du 6.000.000 111 31/12 BPBTL NVHD 31/12 154 6.000.000 6.663.462 334 31/12 BPBTL NVHD 31/12 6.663.462 154 1.532.596 334 633.029 338 31/12 BPBTL NVGS 31/12 154 2.165.625 4.469.580 334 31/12 BPBTL NVGS 31/12 4.469.580 154 1.028.003 334 424.610 338 31/12 31/12 632 1.452.613 277.482.387 154 sinh i l p phi u K 277.482.387 540.081.924 540.081.924 c u) 61 Thang Long University Library B ng 2.25 TK 154 S VN TK NT SH NT 08/12 0000244 GBN130 08/12 18/12 0020433 GBN132 20/12 0000045 GBN135 mua d ch v n 2.500.000 112 20/12 32.727.273 112 18/12 112 10.295.455 31/12 PC109 31/12 111 12.864.600 31/12 PC110 31/12 111 12.864.600 31/12 0001034 PC113 31/12 111 51.458.400 31/12 PC115 31/12 111 6.000.000 31/12 334 6.663.462 31/12 338 1.532.596 31/12 334 4.469.580 31/12 338 1.028.003 31/12 31/12 31/12 31/12 BPBTL NVHD BPBTL NVHD BPBTL NVGS BPBTL NVGS Chi tr hoa h gi i Chi tr ng d n du 62 31/12 PKT 31/12 632 277.482.387 X K 390.088.924 X i l p phi u 390.088.924 X X c u) 63 Thang Long University Library M TS T PH D CH V DU L CH T TY TNHH D CH V Trong n n kinh t th doanh nghi c qu T ng t c nh tranh, b t k doanh nghi i quy lu t v t nt t kh c nghi t nh chi n th ng c nh tranh ph i k n nhi u y u t ut v t y u t quy t ti i l i nhu c h c hay t t nh nh i nhu ng ph c v ng lo ng kinh doanh c ch v ch t 3.1 th c tr ng k l ch t 3.1.1 - V b B t ph p ch v du ch v t n nh , m i b ph th s m v , ch t ch t ch gi ph ot ch nm n nhi ng v y, ng, n m v ng iv c ni d - V b ch v n nh , ph n k u qu k p th i n thi p Hi n nay, b m b o ch p ph c g nghi p v c tb cc c t ch c b n xu c u qu p chu n m c k pv ct c a 64 - V ch ng t k : d ng h th ng ch ng t c aB ng t li u Vi Hi thu n l - V K - n ch ng t , s t ph nm lo c ghi s : d c hi n ch m ng tour du l ch ph pv u th c t c ghi s nh i chi u, d ki cd u ki n th c t c V V k t ch mb o c t ch c m t u ki n thu n l i cho k ph n xu c bi ng t p h - V d l nh chung c ghi s ghi, ph ng th i n ph ch v du pv i c ghi s ch v du l ch: t ph p t li u tr c ti nh m l ch i, v ch v cung c ch v y u mua d ch v t u t ch c nhi u tour t i nhi a thu n l ng t i v p d ch v ph c v V k ph c ti pb ng ti ph ng d n du l ch c theo th V k ph cho t ng tour du l ng th i, ti cho t ng tour theo th i gian di n tour, s n xu c ng d n du l ch, h c hi n chuy n du l ch ch c ti p tham gia a ch yv theo th thu tour Hi n t i, 65 Thang Long University Library 3.1.2.H nh nh l - TNHH d ch v tv n t i nh ng h n ch sau: V b B d ng ph - ib c l n m nhi m m V vi c ng d Th i k c n ph i n m b ph i hi : p c k p th i nh ct th t h cs t m t th - V n ch ng t : y u mua d ch v tour du l doanh nghi cu c c doanh nghi ch v ph V ti p ch u s chi ph i c ch v ch v du l ch t li u tr c ti p: Vi t li u tr c ph thu uk y, n cv p ph b t chi c c ch c i v kinh doanh du l ch bi ng c ng c n t i m t th c t b ng ph i ch u l t s h n ch gi cl n t th V v - i ng ph n m m k yn uv is c ng di n ch v chuy n t yx ng h vi c b d - n nhi ch v th c li Trong b i c nh n n kinh t kh ng ho nh tranh n i ng ng b yc m v 66 p ngo i ng c nh ng tour qu c t c hi n d ch v v 3.2 M t s ki n ngh nh m ho ch v du l ch t t Qua m t s v t l m, v y, v i tour du l p ph thi n k ch v nt i t ph p ch ch v tv m ch v du l i m i nh cho h u qu ic kinh t hi k th gi ng p v i s ti n b c a n n kinh t gi tr c ti p ng nh kh c ph c nh ng v ch v t c - c t nt hi u bi n th c th c t nb ts Hi n t i, b kinh t nh ng h au: n nh , ch t ch in n c m r ng, v y, ud th m hi n t u V i s nhi c xu - 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