
TRNGăIăHCăTHNGăLONG
o0o




KHịAăLUNăTTăNGHIP


 TÀI:
NỂNGăCAOăHIUăQUăHOTăNGăKINHă
DOANHăCAăCỌNGăTYăTNHHăTMăVÀăDVă
VNăTIăHIUăLINH




SINH VIểNăTHCăHIN : NGUYNăTHăPHNGăANH
MÃăSINHăVIểN : A17072
CHUYểNăNGÀNH :ăTÀIăCHệNHăậ NGỂNăHÀNG


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HÀăNIă- 2014


TRNGăIăHCăTHNGăLONG
o0o






KHịAăLUNăTTăNGHIP




 TÀI:
NỂNGăCAOăHIUăQUăHOTăNGăKINHă
DOANH CAăCỌNGăTYăTNHHăTMăVÀăDVă
VNăTIăHIUăLINH


Giáoăviênăhngădn : TS.TrnăThăThùyăLinh
Sinhăviênăthcăhin : NguynăThăPhngăAnh
Mƣăsinhăviên : A17072
ChuyênăngƠnh :ăTƠiăchínhăậ NgơnăhƠng








HÀăNI ậ 2014
Thang Long University Library



LIăCAMăOAN

  





 T. 




LIăCMăN




TS. Trn Th  ng dt nhng kinh nghim
n tt nghip.
 - Qui h

n.

n ti Hiu Linh , tu
kin cho em thc tp t n tt nghip.
Cu,
t th n
c t
Mu c g, k a
bu hn ch n tt nghii
nhng hn ch, thit mong nhc s  bo, b 
ca thn.
Em xin chân thành cm n!

Nguyn T. 


Thang Long University Library


MCăLC
CHNGă1:ăCăSăLụăLUNăCHUNGăVăHIUăQUHOTăNGăKINH
DOANHăCAăDOANHăNGHIP 1
1.1  1
1.1.1  1
1.1.2  1
1.1.3  2
1.2  3
1.2.1  3
1.2.2  4
1.2.3  4
1.2.3.1  4
1.2.3.2  6

1.2.3.3  11
1.2.3.4  12
1.2.3.5  13
1.3 13
1.3.1  14
 14
 14
 14
 15
1.3.2  15
 15
 16
1.3.2. 16
 16
 16
CHNGă2:ăTHCăTRNGăHIUăQUăHOTăNGăKINHăDOANHăTIă
CỌNGăTYăTNHHăTHNGăMIăVÀăDCHăVăVNăTIăHIUăLINH 18
 18

 18

Linh 18

 20



 20

 20


 25

 32

 32
 34
 39
 41
 43

 45
 45
 46
CHNGă3:ăMTăSăGIIăPHỄPăNỂNGăCAOăHIUăQUăHOTăNGă
KINHăDOANHăCAăCỌNGăTYăTNHHTHNGăMIăVÀăDCHăVăVNă
TIăHIUăLINH 48
 48

 48

 48
 48
3.3.2.  49
 52
 52
KTăLUN 54


Thang Long University Library



DANHăMCăBNG, BIU,ăSă
  21
 26
-2012-2013 27
-2012-2013 31
 33
 36
 38
 39
 42
 43
-
Linh. 23
- 
 41
 50



DANHăMCăVITăTT
KỦăhiuăvitătt Tênă yă 
CPQL 
DN 
GTGT 
LNST 
TNDN 
TNHH 
 

TSDH 
 
TSNH 
VCSH 
 
NVNH 
NVDH 

Thang Long University Library


LIăMăU
1. LỦădoăchnă ătƠi
 





kinh doa 







               
 
 

ắPhơnătíchăhiuăquăhotă ngăkinhădoanhăcaăcôngătyăTNHHăThngămiăvƠă
dchăvă vnă tiă Hiuă Linh”ă           


2. Mcătiêuănghiênăcu
- 

- 
-2013.
- 
-            

3. iătngăvƠăphmăviănghiênăcu


        

2013.


4. Phngăphápănghiênăcu:ă

5. Ktăcuăkhóaălun

Chngă1:ăCăsălỦălunăchungăvăhiuăquăhotă ngăkinhădoanhătrongădoanhă
nghip
Chngă2:ăPhơnătíchăhiuăquăhotă ngăkinhădoanhăcaăcôngătyăTNHHăThngă
miăvƠăDchăvăvnătiăHiuăLinh
Chngă3:ăMtăsăgiiăphápănơngăcaoăhiuăquăhotă ngăkinhădoanhăcaăcôngă
tyăTNHHăThngămiăvƠăDchăvăvnătiăHiuăLinh


Thang Long University Library

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CHNGă1:ăCăSăLụăLUNăCHUNGăVăHIUăQU
HOTăNGăKINHăDOANHăCAăDOANHăNGHIP
1.1 KháiănimăvƠăhiuăquăhotă ngăkinhădoanhăcaădoanhănghip
1.1.1 Kháiănimăhiuăquăhotă ngăkinhădoanh

 


             






 (




      

t




1.1.2 Bnăchtăcaăhiuăquăhotă ngăkinhădoanh











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



   



 



 

             


 






 
               
           


1.1.3 Vaiătròăcaăhiuăquăhotă ngăkinhădoanh
                

             





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







   

     


    


     
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1.2 Phơnătíchăhiuăquăhotă ngăkinhădoanhăcaădoanhănghip
1.2.1 Phơnătíchăhiuăquăhotă ngăkinhădoanhăcaădoanhănghip
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
 







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4






 


1.2.2 iătngăvƠămcătiêuăcaăphơnătíchăhiuăquăhotă ngăkinhădoanh
- Bngăcơnă iăkătoán: 




- Bngăbáoăcáoăktăquăhotă ngăkinhădoanh: 

1.2.3 Niădungăphơnătíchăhiuăquăhotă ngăkinhădoanh
1.2.3.1 Các ch tiêu phân tích đánh giá khái quát hiu qu hot đng kinh ếoanh
 kt qu kinh doanh ca doanh nghic ti
 bing ca tng ch 
vi k c d v s tuyng ch ng
th t s dt qu kinh
doanh ca doanh nghic bin s bing ca doanh thu thun, tng

li nhun t hong kinh doanh, li nhuc thu i nhun sau thu 
nhng nhu qu kinh doanh cng ch s 
 thit s ch ng:
T sut sinh li ca tng tài sn (ROA)



  




Thang Long University Library

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Tăsutăsinhăliătrênătng
tƠiăsn
=
Liănhunăsauăthu
TngătƠiăsnăbìnhăquơnătrongăk




T sut li nhun trên ếoanh thu (ROS)
 (, 
doanh thu, _ Return on sales  
  
cho   doanh thu 


  
 %.                
doanh  
Tăsut liănhunătrênădoanhăthuă=ă
Liănhunăròngă(hocăliănhunăsauăthu)
Doanh thu
 


 

  
    

T sut li nhun trên vn ch s hu (ROE)
Return on Equity ) 

 
Tăsut liănhunătrênăvnăchăsăhuă=
Liănhunăròng
Vnăchăsăhu
     


sau:

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   x 

 x 

n:
ROEă=ăROAăxăHăsă ònăbyătƠiăchính
 
 . 

                 
 
 
 
   
  
  
1.2.3.2 Các ch tiêu phn ánh hiu qu s ếng tng tài sn
Hiu qu t thut ng  ch mi quan h gia kt qu thc hi
ca ch th  th b  t qu u kin nhnh.
Hiu qu pht qu thc hing trong quan h vi chi
 u qu i cu kin nhng thi
a ch th u.
p hot  th ng cu phi
i hiu qu kinh t.   doanh nghi tn tn.
Hiu qu kinh t c hit ph ph s d
ngun lc ca doanh nghi n
xut  kinh doanh.
Mi doanh nghip tn tu m
i nhun, tng h
o doanh nghip,t c  th u nhm m
nh n cho ch s h c mt c 
doanh nghiu phi n l  du qu n ca


y, hiu qu s dn ca doanh nghip phc
 dn ca doanh nghin xut kinh doanh
ting vi hiu qu kinh t cao nht.
- Hiu sut s dng tng tài sn
Thang Long University Library

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HiuăsutăsădngătngătƠiăsnă
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Doanhăthuăthun
TngătƠiăsnăbìnhăquơnătrongăk



 

 


Các ch tiêu đánh giá hiu qu s dng tài sn ngn hn ca doanh nghip
- Hiu sut s dng tài sn ngn hn
Hiu sut s dng TSNH
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Doanh thu thun
TSNHăbìnhăquơnătrongăk
n ngn h  hc cn
ngn h u k i k.
Ch t m  n ngn hn s dng trong k i

 doanh thu thun th hin s vng cn ngn hn trong k.
Ch n chng t hiu qu s d 
phi nhun.
- Kh nng thanh toán
m cn ngn hc s dng
hiu qu n ngn h la chi gia kh  i v 
thanh kho a doanh nghing
s d 
 H s thanh toán hin hành:
  t trong nhng t     a mt doanh nghip,
c s dng r s 
H s thanhătoánăhinăhƠnh
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TƠiăsn ngn hn
N ngn hn
H s  y doanh nghi
chuyn n m m bn n ngn hn. H s 
ng kh  n ca doanh nghip.
Nu h s m cho thy kh 
du hic nh  xy ra.Nu h s 
n nu h

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s  gim hiu qu ho
sn ngn hn.
 H s thanh toán nhanh:
H s thanhătoánănhanh
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TƠiăsn ngn hn ậ HƠngătn kho

N ngn hn
H s  nhn h
th c g
thanh khon bao gm tt c n ngn hn tr n
 s t kh  n n ngn
h thun kho.
 Kh nng thanh toán tc thi
H s kh nngăthanhătoánătc thi
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TinăvƠătngă ngătin
N ngn hn
Kh a doanh nghip ch cho bit m ng
   khnh doanh nghi n n
 kh n phi s dng h
s kh c thi.H s t, vng ti
tin hi kh n n ngn hc bit
 ngn hn h
- Nhóm các ch tiêu hot đng
 s ng kh ng ca doanh nghi  s
hon tr phi bit nh d dng
hoo ra thu nhp cho doanh nghi doanh nghip cn phi bi
s du qu hoc loi b  s ho
g s hiu qu hoc h s  t
ng s d 
 Vòng quay tài sn ngn hn trong k
VòngăquayătƠiăsn ngn hn trong k
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Doanh thu thun
TƠiăsn ngn hnăbìnhă

quơn

Thiăgianăluơnăchuyn TSNH
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360
VòngăquayătƠiăsn ngn hn trong k
n ngn hn trong k   ln quay cn
ngn hn trong mt thi k nht  
hiu qu s dn ngn hi quan h a kt qu sn xut
Thang Long University Library

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(doanh thu thu n ngn hn b ra trong mt k 
   n ngn hn cho bit trong m   n ngn hn ca doanh
nghin ngn hn tc
   i vi doanh
nghip.
 Vòng quay các khon phi thu
Vòngăquayăcácăkhon phi thu
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Doanh thu thun
Cácăkhon phi thu
 t ch    u qu c     
nghing v s y doanh nghip
 n  u so v
  s          b m     s
chuyi th cng
 a doanh nghip s b st gic
i s dng doanh thu thu s dng doanh s 

hi 
+ Thi gian thu tin trung bình
Thi gian thu tinătrungăbình
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360
Vòngăquayăcácăkhon phi thu
Ch s  thu hi
n phi thu cn ph thu tin
 c li. K thu tip trong nhiu
ng ha th t lun chc ch 
a doanh nghi rng th ng.

 p s d
tn kho cu qu  
VòngăquayăcaăhƠngătn kho
=
Tng mcăluơnăchuynăhƠngă
bìnhăquơn
HƠngătnăkhoăbìnhăquơn
Ch  hin kh n tr n kho hiu qu   s
y doanh nghin
  ng nhiu trong doanh nghiu ch s 
ng t  tr u nu nhu cu th
t bi p s c nhu
cu c i th ca nu d
tr t li  ng cho sn xun xut s b ngng tr

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vy ch s n kho cn ph l m bo cho sn xut ng nhu cu


 Thi gian luân chuyn kho trung bình
Thiăgianăluơnăchuynăkhoătrungăbình
=
360
VòngăquayăhƠngătn kho
Ch t s c chuy
doanh thu. T ch t s n thit cho vi
ng trc tip ti hiu qu s dn ngn hn  
tr.H s ng t t, hiu qu s d
sn ngn hc li.
Chu k kinh doanh
=
Thi gian thu tin TB
+
Thiăgianăluơnăchuyn kho TB
- T sut sinh li ca tài sn ngn hn
T sut sinh li ca TSNH
=
Li nhun sau thu
TSNHăbìnhăquơnătrongăk
Ch  i cn ngn hn. t m
v  n ngn h  li nhun sau thu.Ch
u qu s dn ngn h
hiu qu kinh doanh cho doanh nghip.
Các ch tiêu đánh giá hiu qu s dng tài sn ếài hn ca doanh nghip
- Hiu sut s dng tài sn ếài hn
HiuăsutăsădngăTSDH
=
Doanhăthuăthun

TSDHăbìnhăquơnătrongăk
  hc c
h u k cui k.



- H s sinh li tài sn ếài hn
H s sinh li TSDH
=
Li nhun sau thu
TSDHăbìnhăquơnătrongăk
Ch  i ct m
v    li nhun sau thu.
- Sut hao phí ca tài sn c đnh

SutăhaoăphíăcaăTSC

=
NguyênăgiáăbìnhăquơnăTSC
Doanh thu thun
Thang Long University Library

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Ch t doanh nghip mung doanh thu thun trong k 
c   p
nhn.
1.2.3.3 Phân tích hiu qu s ếng vn






*ăScăsnăxutăcaăvn:
Scăsnăxutăcaăvn
=
Doanhăthuătiêuăthăsnăphmătrong k
Tngăvnăkinhădoanhătrongăk


 

- Nhómăchătiêuăhiuăquăsădngăvnăcă nh:ă
*ăScăsnăxutăcaăvnăcă nh:
Scăsnăxutăcaăvnăcă
nh
=
Doanhăthuătiêuăthăsnăphmătrongăk
Sădăbìnhăquơnăvnăcă nhătrongăk


doanh thu.


*ăScăsinhăliăcaăvnăcă nh:
Scăsinhăliăcaăvnăcă nh
=
Liănhunătrongăk
Vnăcă nhăbìnhăquơnătrongăk
    

 

- Nhómăchătiêuăhiuăquăsădngăvnăluă ngătrongăquáătrìnhăsnăxutăkinhă
doanh:
*ăScăsnăxutăcaăvnăluă ng:
Scăsnăxutăcaăvnăluă ng
=
Doanhăthuătiêuăthăsnăphmătrongăk
Vnăluă ngăbìnhăquơnătrongăk

`
12
  

*ăScăsinhăliăcaăvnăluă ng
Scăsinhăliăcaăvnăcă
nh
=
Liănhunătrongăk
Vnăluă ngăbìnhăquơnătrongăk
  

*ăHăsă mănhimăcaăvnăluă ng:
Hăsă mănhimăcaăvnă
luă ng
=
Vnăluă ngăbìnhăquơnătrongăk
Doanhăthuătiêuăthă(trăthu)



doanh thu.




 



 
1.2.3.4 Phân tích hiu qu s ếng chi phí
*ăDoanhăthuătrênăchiăphíăsnăxutăvƠătiêuăthătrongăk
Doanhăthuătrênăchiăphíăsnă
xutăvƠătiêuăthătrongăk
=
Doanhăthuă(trăthu)
TngăchiăphíăsnăxutăvƠătiêuăthătrongăk

 
thu 
*ăTăsutăliănhunătheoădoanhăthu:
Tăsutăliănhunătheoădoanhă
thu
=
Liănhunăròng
Tngădoanhăthu






Thang Long University Library

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*ăTăsutăliănhunătrênătngăvn:
Tăsutăliănhunătrênătngă
vn
=
Tngăliănhun
Tngăvn

                

*ăTăsutăliănhunătrênăchiăphíăsnăxutăvƠătiêuăth:ă
Tăsutăliănhunătrênă
tngăchiăphíăsnăxutăvƠă
tiêuăth
=
Liănhunătrongăk
TngăchiăphíăsnăxutăvƠătiêuăth
 

1.2.3.5 Phân tích hiu qu s ếng lao đng
*ăNngăsutălaoă ngăcaămtăcôngănhơnăviên:ă
Nngăsutălaoă ngăcaă
mtănhơnăviênătrongăk
=
Tngăgiáătrăsnăxutătoăraătrongăk
TngăsăCNVălƠmăvicătrongăk


doanh thu.
*ăăăKtăquăsnăxutătrênămtă ngăchiăphíătinălng:
Ktăquăsnăxutătrênămtă
ngăchiăphíătinălng
=
Doanhăthuătiêuăthăsnăphmătrongăk
Tngăchiăphíătin lngătrongăk


*ăHăsăsădngălaoă ng
Hăsăsădngălaoă ng
=
Tngăsălaoă ngă căsădng
Tngăsălaoă ngăhinăcó



1.3 Cácă nhơnă tă nhă hngă nă hiuă quă hotă ngă kinhă doanhă caă doanhă
nghip



 



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1.3.1 Cácănhơnătăkháchăquan

1.3.1.1Các yu t kinh t




t

- 
             



                  
 

- 
  

- 

1.3.1.2 Yu t chính tr xã hi và lut pháp

              


   


1.3.1.3 Yu t th trng



            




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1.3.1.4Yu t t nhiên



a


1.3.2 Cácănhơnătăch quan
1.3.2.1Vn hóa ếoanh nghip



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                 
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