LỜI MỞ ĐẦU
1. Lý do chọn đề tài
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7@8@9-8k
l)&9;R!C)&4R!(I<>
+"87C"3*$N3)Z
“ NÂNG CAO HIỆU QUẢ HOẠT ĐỘNG KINH DOANH XÂY LẮP
TẠI CÔNG TY CỔ PHẦN THƯƠNG MẠI-XÂY DỰNG
VIETRACIMEX HÀ NỘI”
2. Mục tiêu nghiên cứu
#:=-8%59WXQ:
I<L5eWXRA**W\)B-C;#j)
m8X &RnC;9WXQ5I<>
%8&8lX!&4R!WXQI<
!7;#Q>
2
3. Đối tượng và phương pháp nghiên cứu
3.1. Đối tượng nghiên cứu của luận văn là hoạt động kinh doanh xây lắp
o5C=3)I<L5eWXR
A**W\)B-
3.2. Phương pháp nghiên cứu:

pqRT8RC =8%
X96#8#!#8844
6CCH(I<>
4. Cấu trúc của luận văn gồm
I/Z _'C3&4R!WXQC)X!
&4R!WXQ
IrZ 5C3&!5-4R!WXQ5<
L5eWXRAfghiIfPg+\sBtf
IuZ I8&8X!&!5-4R!WXQ5
<L5eWXRAfghiIfPg+\s
Btf
3
CHƯƠNG I
LÝ LUẬN CHUNG VỀ HIỆU QUẢ HOẠT ĐỘNG
KINH DOANH XÂY LẮP VÀ NÂNG CAO HIỆU QUẢ
KINH DOANH XÂY LẮP
I. ĐẶC ĐIỂM, NỘI DUNG, VAI TRÒ CỦA HOẠT ĐỘNG KINH DOANH
XÂY LẮP
1. Đặc điểm và nội dung của ngành xây lắp
ep&OWXQ6T*!8R!8!@8Y
C(LD8"LGR!%9")%(#&OWXQ
4<m>
eB)WXQ%9-!9$C)W
&RCv)#Cv48R!#&OWXQ$5
#&W"V834#&W"D8% $<!
-UG&R$<HWXQ>?@))
!<8&'#qRT5!8)#&C"=5R!&
:(34C)RS"8YU^!%
&#39!CR8% $WXR
<>I9CHC8R!WXQ& $78

% $%9-!LK'X 6#&W"
*!,6'%)3-!58 $
Cv,)#Cv,485&!>
ep&O()WXQ)7<HWXRD8V)
!LLW8UG8C4KU%<4"
=544:<4!))<H )!
C)!#qRT4w!R)>)T-C)!<9
4
=5C34M(<H><#&W"%
uex;!@3>y8H#&W"5k3!5
z!55)3<C488<C
RS!)$8-"(8X<Q
JTUWXQR)#qRT8<H
WXQ"R)C)TC);;>?@)VYC
=&'8#8@j#!! &!&"6<HK
4R!8)3"L>!8H#&W"WXQ
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RS H4< $8!5>
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#!!v6C34(<HZ49
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449(4CWXR%8 84M
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4<6XS&:n>
5
2. Hiệu quả kinh doanh xây lắp và nâng cao hiệu quả kinh doanh xây lắp
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@(8H#&W"4R!Z4&4R!H-#&W"
=#&W"C)&'H-#qRT(LC)!Uk
%L#8(R!*!3#X>B%)!
6
)):N(#;:4C))zR &
88CT4(R!!4c>
p8"%VY8R!&X!&4
R!X)T &"(R!>
\&W,-C)&9$: &W,-)5v&
8H-6RT8k#&W"W,-l58TW,
-"$>B=5C!)W,-C)34RXH
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-4R!CC&7LC)T(
!) -34W,->a:C!5&)3%C$9
N!C83"-8!)RC) 3C7>?X)
b88&8(34W,-:8@ZH
-=#&W"H-&'=# HXU:8
 &(.,!"8R! &b5*!
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4{C)RnH5Z"4(!&%94c<S
<){!8UI9CHC?&C)B)
,%79#8Tk;&
44{C;&9$W,->K4<
K'88&9$C)&W,- )N4c
!"5,!K"m3%>
2.1. Bản chất của hiệu quả kinh doanh
\&4R!)5v&&@"6(8!5
-4R!&8H-6RT8k#&W"D!
-8% $3CG!8H)8
!5-#&W"4R!(R!>a&"(!5-

4R!)X!;#"!-C)4!-W,->?X
7
)@%(C"3&4R!>I9
C4kC)C#qRTK%9"5
lY,L));(W,-@L&4
8RTC)48k>?56T4
R!8R! -&KN8k-58
;(8#&W"C)4N9>
AHCL(CX!&4R!)&5
&C9)&54&C9"
$!@6554&"$C9>I9:X
6*!.-)95!kC)9#qRT
kk !k&9->I9-)9(
#N", $ Y)9(##<C4
R!48!5-4R!)>I9-&6
C)!94!8C)&!54Y64!8"m66
94>I89C#j4498)4R!
N84R!"8@)#&W"%&>
2.2. Sự cần thiết của việc nâng cao hiệu quả kinh doanh đối với các doanh
nghiệp trong cơ chế thị trường.
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4$")!$@8R!
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$5VY8R!&!5-%
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I8k#&W"W,-)-5v4Z))
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)R5>?3)&84>y4 Q
8

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B!)$V%-CVN!#3C)
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B%848$38HX58k
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9
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;46)% 8"64<6&X
!U
Thứ baT !vXR)(R!)%6
>?T)R!&)N!5-
#&W"4R!5!#&O"!$>PC
R!&#qRT8k#&W"W,-"$>^!
)48k) !#j)%-RS
636 ">\&4R!)5v&8
11
9(C#qRT48kW,-)3
4 !vXR)(R!>\&4R!
)!)&8R!,#qRT48k#&
W">AHCX!&4R!)VY48R!
T !vXR))%6>I9#
X!&4R!)!X!#=5C)4&
;k58R!>

2.3. Các nhân tố tác động đến việc nâng cao hiệu quả kinh doanh của các
doanh nghiệp
BX!&4R!!8R!)L
NC))T)L!!5-4R!(8R!
>I9CHCX!&4R!9)CX!
&("&8!5-!8H4R!>\!5-4
R!(R!$#8-("38X&:
48>?56&X!VY&%8$
6C)#8K!8HN8-"Rn
J=&'C)34!5-4R!L&
=-8!)RC)8CX!
&4R!>
I8X&:&4R!%)
%Z%8X&: !)R!C)%8
X&: !R!>PT(8H
=8X&:&4R!lT9N
884R!v6>C=8X
&:&4R!L6T!#
8H!5-4R!(R!$>
12
2.3.1. Nhóm các nhân tố thuộc môi trường bên ngoài
2.3.1.1. Các nhân tố thuộc môi trường kinh doanh
BX<4R! !k3X)Z(
5$")8= HX(
RXU
* Đối thủ cạnh tranh
a!k8(5#"DvT8#&O
k"GC)(5="D#&W"C)T#&O%
4&;G>BR!%(55HC
X!&4R!#j:4%4;"3>a:CH

R!K)b%X!&4R! l8
X!"6&8)#&OO5-T
;R!;CV(CLR!&=
5 -8!5-&5!!R!%
4&;5C38&"6(!5n,UBC
(5%&:"CX!&4R!
(8R!k5!# -!4R!5!
-8(R!>AW")3(5
HCX!&4R!(R!#j)4%
4;C)#j $&-8>
*Thị trường
BX$:X !k&$LC)!C)$
L(R!>B%)$8H8#&W":
-(R!>?C$LC)!"8!
8H#&W"C8% $>I!%8-
8)#&O9TC)&(8H#&
W">IVC$L$R!(R!
13
#:")%R$CT(R!$L#j
$-T5!CVC%8-
&4R!(R!>
*Tập quán dân cư và mức độ thu nhập bình quân dân cư
?X)-XN!CX!&4
R!>B%$=-"6#6(!5U>^!
L&Q QC)=#!!v6C#=%
*Rv HX(LRX>B7)8
--888H#&W"J<84*
C)v)&4R!(R!>
*Mối quan hệ và uy tín của doanh nghiệp trên thị trường.
?X9)3C<H5!#=5(R!

!!5-4R!>B%8-"#) 5(C
X!&4R!>p8-))#8-6%
CHK4<9!8$6>\H&9(R!
%)%R$CT"6#&OU)#:
5!#X(48)#&O(R!@48
5!!R!%!C5!kC
C 5)UA-#j5!!R!3-
3LC)%R!N7-84
R!"!H>
B!)<4R!V%8X48)%
)%T-R!<5U%8
-!@8CX!&4R!(R!
>AHCR!JL&X%%78
WqC$!R!T>
14
2.3.1.2. Nhân tố môi trường tự nhiên
P< !k849vCT
)C$9$'U
*Nhân tố thời tiết, khí hậu, mùa vụ
I8X)&:"H<-
4R!(8R!@ )8@)
9"vCT<X(#&UA734C)
vCT"$R!&%9#8Tv6C3
4%>BC48)4<$#j)!9#8
!5-4R!(R!4<$C))XL
)"$!5-4R!&:&4
R!(R!>
*Nhân tố tài nguyên
BX)(&:8R!!5-!
.C48)>P-4C%3)

C76C)%"6#j&:&
4R!(R!48>B!)8R!#&W"
l!4C))%L!5)C)
J&:CX!&4R!(R!>
*Nhân tố địa lý
?X)X4<b8-&4R!(R!
)V8-8@48!!5-4R!(
R!Z!R$C#&W"UI8X)8
-&4R!<#8-9=>
2.3.1.3. Môi trường chính trị - pháp luật
I8-<9$e85j
!5-4R!(R!>p$9$6W8$
15
)-!733N!#84R!(R!
>p<9$%%6!-%R!
)54H,#8(-%R!48
!@65>\8!)4<C$)-!
733!)4(4R!>P=-!)#
C)8!34%&:C!5$
C)=64R!(R!>P<
)8-&4R!(R!>AH<
8&:@)#&W")3=
4R!U(R!>d<7%V8-
9(R!9<9C=-C3
U@ )8R!4R!W"4OV $&
: :9#8555R!)!!
 &!-!8R!!5-4R!>%5
<9$e8%&:"CX!
&4R!(R! l88-!5-(
R!<<T8<TC.<U

2.3.1.4. Các yếu tố thuộc cơ sở hạ tầng
I8-#:5L!<
<5U3)7X8-5j
&4R!(R!>^!4R!:4
C%!<6L(RX<KC)
%H-RX9!U#j%334KO#&W";
-T#&O;R!&94R!UC)R!%
X!&4R!(H>B65:8Cv<<
3K &&!U4<6!!5-C
<)%U8R!!5-C&4R!
16
4<!>9%3Cv#&O)"%8$W!R!
34!<4<6Cn4<T6Rn
&4R!">
H-RX98-""6(6!-
W,-8-kX(zR!>I"
6(-J!-)X !&:$
&4R!(R!>
2.3.2. Các nhân tố bên trong
I8X(!R!3(zR!
>I-64R!C)&4R!(R!
VT-@jC)!8&83(-
R!T>3(-R!T4<&) "
5%!) --L>I9CHC
!8H4R!8R!<&K'8
)lX!&4R!(R!7>
2.3.2.1. Nhân tố vốn
?X)-X6&8#=5(R!
<46C)R!%-C)!4R!
4&;XL%&8kC4&;&'%

&8kC4R!>
|C)($<(R!C)
<(-%48>B%&8#8(R!
C))#88&4R!(R!!4R!>
2.3.2.2. Nhân tố con người
!#&W"4R!!)XN)L
& &!)<>P8%RvXXJR!!
5!Rv%5XJ&v6CH-=H-
17
4MH-#qRT8%(!->_6!-
%5!<4MC)KC)!#qRT5!3
;!CX!&4R!>_6!-8
-;#"!-H-#qRT8k48
8-&4R!(R!>
2.3.2.3. Nhân tố trình độ kỹ thuật công nghệ
H-4M<!wR!(-
X!"6)%;#"!-C)58)#&O>
I8)8-L8@(#&OZ@#&
O8&#&O#=5(#&O>BCR!
%;4&;5(H;CV(C-
;6& &!!8H8#&W":-(R!>
B65CH-<"H4<7&4&;5
(R!)V&64H,#8>%
5XH-4M<!wR!X!;
#""6C)58)#&O>?3%);4&;5
;CV(C;6%;&4R!>
2.3.2.4. Nhân tố quản trị doanh nghiệp
BX)%CVN!&4R!(
R!>y&$R!KNW8$!R!
-KQ!-<4R!)) 

->I"6(64R!)XLC)N
"$#)<" 5(-R!>I8)
&$@ )8)&$!",5!R! l
O"C));(H%CVN "&:%
9"$#) 5(R!>d&C)&
!5-(R!3T-"C)!H-<
18
(-J8)&$J"= -8&$R!
CW8$=;CT35( -C)
878 -!"=%>
2.3.2.5. Hệ thống trao đổi và xử lý thông tin
<6!))%)64R!C)34
$6!)34<%>?56)
<44R!!345))Q
8R!L3<9W8C3L$)
%C3<4MC3C3(5UB!)
R!VL"3<C34)<"
5(8R!48!C)L 8<
C38!9#84(B)J8
48%>
!4R! H C)") m8(
5H%#8R)Q6%9#88
68z6n>d)<(3R!
Q68<LC) #qRT8<%4$
)-34N8$4R!%&
!>B7<9W86"4$#j)#:C7Q
R!W8$4R!WXR6
4R!R)5>
2.4. Phương pháp đánh giá hiệu quả kinh doanh
2.4.1. Các quan điểm cơ bản trong đánh giá hiệu quả kinh doanh

!S4<&J C)
C3&4R!C)93)7Qz(
NRvJ5&4R!!>BC4W*WwC3
&4R!K&W*WwC3@C)4<
19
!(!) -34RX&% !
k&&4C)&W,->
2.4.1.1. Về mặt thời gian
p!)R(&56!!54<6)
&&4Ww!4cR)!@&#&W"(4c#&
W"4<6)5"&4c#>4<9
76b"69Q4<W*Ww!)RC)X
R)75C)RSW&!C-#4M
8%5J4M!@W"k58)>
A&-8vXQ-8!)RC)XR)8
9&5!<"X l#8 &!R}C)
5%)#&$X!!)R"6H-
!-UB%)&C)!l)
[&`4<!)&98C)!)R6>
2.4.1.2. Về mặt không gian
I%&44<VT-C)!z&(
!5-4T)!%%&:)!&4
(&)%=)78)4)C8
)4487 -C!) -7&
4CC8CT!)4>
BCCz69&84e=~4M
)!%R$8RTC)!S3&6@C)!#W*Ww!)
R>d&"4<)&:&(34
RXH6!)&4>
20

2.4.1.3. Về mặt định lượng
\&4&6<
*!;&>?3)%.)4=
9#&W"4R!5!-#&O%9>
2.4.1.4. Về mặt định tính
?=%-34RX&4)R!
56&QC&(!)W,->•)6&
4!!R!&)()VY&5
&!!)W,->!36&!!)W,-5)
@%9"$4N-&84RvWwC3@
4%!)!)6Y,>
! "=!5-#&W"4R!)!488&
(!5-"4<b884&56)V88"
6(4&">I%CH&#&W"4R!6
88-8!)R>
IT488&#&W"4R!KL8
-#!C88&4R!Z
Thứ nhấtZ& &!)V69W,-6969
!-9Q69XR)Uy)VYCX
!&4R!&W"8CY,-898
L(8(!QW9T-n>
!%N")CW8$5X(CX!
&4R!,%Y,69(()5!-Y
,69((*!C)=!6C)T9
v>B%%5*!)HHY,697
8(&"!>%%3b46-
8)V769(8(>
21
Thứ hai:& &!9!)RC)!CX!
&4R!>*!)H#X!&4R!

&)#46)V7&4R!(8 -!
R!C&!)R!>IK4<CH&
)"& -C)654<CH&4R!
(- -)"&(!) -R!>+*
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2.5. Hệ thống các chỉ tiêu đánh giá các hiệu quả kinh doanh trong các
doanh nghiệp
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2.5.1. Nhóm chỉ tiêu đánh giá hiệu quả sử dụng lao động của doanh nghiệp
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2.5.2. Nhóm chỉ tiêu đánh giá hiệu quả sử dụng vốn cố định
e\&#qRTC$Z
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A$ HX!4c
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e\##qRT<#"8% $
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2.5.3. Nhóm chỉ tiêu đánh giá hiệu quả sử dụng vốn lưu động
ep=#&W"(C-
Ib)! C-kC-5! !k
R!!4c>Bb)84c;=Y&#q
RTkC-;>
e\&#qRTC-
\&#qRTC-€
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A- HX!4c
Ib)! C-kC-#j5! !
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48>I%4)3%4))%C 8)OU&

p=#&W"(C-€
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A- HX!4c
24
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C-#j%L&8QH(C
&LC!R!X!&#qRT
C!R!kX!&4R!(!) -
R!><#qRT8b#88
-XC!R!Z
•Số vòng quay của vốn lưu động
pCV(C-€
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A- HX!4c
Ib)! #CV(C- HX!
4c>Ib#)))=YCV(C;
3)C#qRTC-%&C)65>
•Số ngày luân chuyển bình quân 1 vòng quay
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pCV(C-
Ib)!K C-6
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2.5.4. Nhóm chỉ tiêu đánh giá hiệu quả tổng hợp
B%b)&8&4R!(!) -!5-
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R!CC)#!#8!R!84cW*
Ww84cR!!5-%5&!4<>
e^!6(R! 8)
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25