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GVHD: NGUYN HUY TUN

Tiu lun Qun tr HDSX

LI M U
B tr sn xut trong doanh nghip l t chc sp xp, nh dng v mt khng gian v phng tin vt cht c s dng sn xut ra sn phm hoc cung ng dch v p ng nhu cu ca th trng. Mt khc, n l mt trong nhng ni dung quan trng trong qu trnh thit k h thng sn xut, dch v ca doanh nghip. B tr sn xut va nh hng n trc tip n hiu qu hot ng hng ngy, li va c tc ng lu di trong qu trnh pht trin sn xut kinh doanh ca doanh nghip. Hiu c tm quan trng ca vn ny, em xin c lm tiu lun vi ti : Quan im h thng trong b tr sn xut? Lin h thc tin Trong qu trnh lm bi cn nhiu thiu xt, mong thy gp bi tiu lun c hon thin hn. Em xin trn thnh cm n !

SVTH: CAO THY KIM OANH

GVHD: NGUYN HUY TUN

Tiu lun Qun tr HDSX

I. Thc cht v vai tr ca b tr sn xut trong doanh nghip 1. Khi nim ca b tr sn xut trong doanh nghip B tr sn xut trong doanh nghip l t chc, sp xp, nh dng v mt khng gian cc my mc thit b c lin quan, cc khu vc lm vic v cc b phn phc v sn xut v cung cp dch v. 2. Vai tr ca b tr sn xut trong doanh nghip y l mt trong nhng ni dung quan trng trong qun tr sn xut, n nh hng trc tip n chi ph, thi gian sn xut sn phm v cung ng dch v ca doanh nghip. Mc ch ca b tr sn xut bao gm: Mc tiu ca b tr mt bng sn xut: Cung cp nng lc sn xut. Gim chi ph vn chuyn nguyn vt liu. Thch ng vi nhng hn ch ca a bn v x nghip. Tn dng sc sn xut, mc s dng mt bng v lao ng. m bo s an ton v sc khe cho cng nhn. D dng gim st v bo tr. t c mc tiu vi vn u t thp. m bo s linh hot v sn phm v sn lng. m bo khng gian cho my mc vn hnh. Mc tiu cho b tr kho hng: m bo vic s dng hu hiu my mc, vn chuyn, bc d. To iu kin sp xp, xut nhp kho d dng. Cho php d kim tra tn kho. m bo ghi chp tn kho chnh xc. Mc tiu cho b tr mt bng dch v: em n cho khch hng s thoi mi v tin li. Trnh by hng ha hp dn.
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SVTH: CAO THY KIM OANH

GVHD: NGUYN HUY TUN

Tiu lun Qun tr HDSX

Gim s i li ca khch hng. To s ring bit cho tng khu vc cng tc. To s thng tin d dng gia cc khu vc. Mc tiu cho b tr mt bng vn phng: Tng cng c cu t chc. Gim s i li ca nhn vin v khch hng. To s ring bit cho cc khu vc cng tc. To s thng tin d dng gia cc khu vc Cc yu t quyt nh b tr mt bng sn xut

II. Cc nguyn tc b tr sn xut Vic la chn a im mt bng sn xut v b tr mt bng do nhiu yu t quyt nh nh: o o o o o o o o o o o chiu III. Cc hnh thc b tr sn xut trong doanh nghip 1. B tr theo sn phm a. Khi nim
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c im ca sn phm; Khi lng v tc sn xut; c im v thit b; Din tch mt bng; m bo an ton trong sn xut.... Sp xp b tr mt bng sn xut phi tun th mt s nguyn tc sau: Tun th quy trnh cng ngh sn xut m bo kh nng m rng sn xut m bo an ton cho sn xut v ngi lao ng Tn dng hp l khng gian v din tch mt bng m bo tnh linh hot ca h thng. Trnh hay gim ti mc ti thiu trng hp nguyn vt liu i ngc

SVTH: CAO THY KIM OANH

GVHD: NGUYN HUY TUN

Tiu lun Qun tr HDSX

B tr sn xut theo sn phm (dy chuyn hon thin thc cht) l sp xp nhng hot ng theo mt dng lin tc nhng vic cn thc hin hon thnh mt cng vic c th. Hnh thc b tr ny ph hp vi kiu sn xut hng lot, sn xut lin tc, khi lng sn xut ln hoc nhng cng vic c tnh cht lp li v nhu cu n nh. N c bit thch hp vi trng hp sn xut mt hay mt s t loi sn phm vi s lng ln trong mt thi gian tng i ngn, v d: trong dy chuyn lp rp t, t lnh, my git, nc ng chai... Dng di chuyn ca sn phm c th l theo mt ng thng, ng gp khc hoc c dng ch U, ch L, W, M hay xng c. Chn b tr mt bng nh th no ph thuc vo din tch v khng gian ca nh xng; tnh cht ca thit b; quy trnh cng ngh; mc d dng gim st hoc cc hot ng tc nghip khc.

b. c im Cch b tr theo sn phm thng c nhng c im sau:


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SVTH: CAO THY KIM OANH

GVHD: NGUYN HUY TUN

Tiu lun Qun tr HDSX

o Vt t di chuyn theo bng ti; o Khi lng cc chi tit ang gia cng tng i nh, phn ln chng c lu gi tm thi trn h thng vn chuyn vt t; o Cng nhn ng my c tay ngh va phi, thng ph trch hai hay nhiu my; o S dng nhng my chuyn dng c bit, cc g, kp; o t cn quy nh chi tit trnh t kim tra sn xut; o u t ln vo cc my mc chuyn dng c tnh linh hot km. c. nh gi o v con ngi. o Ngoi nhng u im, loi hnh b tr ny c mt s hn ch sau: linh hot thp, mi ln thay i sn phm li phi sp xp li mt bng; Cc cng vic b ph thuc vo thi gian v trnh t (mi mt b phn trn u im ca hnh thc ny l: Chi ph n v sn phm thp; Gim bt khong cch vn chuyn nguyn vt liu; Gim bt khi lng lao ng trong qu trnh; Gim thi gian gia cng v tng thi gian sn xut; n gin ha cc bc thc hin cng vic; H thng sn xut t khi b ngng v nhng trc trc ca my mc thit b

ng dy u ph thuc ln nhau, mt my hng hoc mt cng nhn ngh vic s nh hng n tnh lin tc ca dy chuyn); Cng vic n iu s gy s nhm chn cho cng nhn; Chi ph bo tr, bo dng my mc thit b cao.

2. B tr theo cng ngh a. Khi nim B tr theo cng ngh, hay cn gi l b tr theo chc nng hoc b tr theo qu trnh, thc cht l nhm nhng cng vic tng t nhau thnh nhng b phn c cng qu trnh hoc chc nng thc hin. Sn phm trong qu trnh ch to di chuyn t b
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SVTH: CAO THY KIM OANH

GVHD: NGUYN HUY TUN

Tiu lun Qun tr HDSX

phn ny sang b phn khc theo trnh t cc cng on phi thc hin trn . Chng hn nh cc phn xng trong nh my, siu th, vn phng giao dch ngn hng, bnh vin b tr theo khoa hoc phng chuyn mn; xng sa cha xe hi b tr khu vc sa cha theo chng loi b phn xe. b. c im B tr theo qu trnh ph hp vi hnh thc sn xut gin on, chng loi v mu m a dng, th tch ca mi sn phm tng i nh, n hng thng xuyn thay i, cn s dng mt my cho hai hay nhiu cng on. Hnh thc b tr ny i hi nhng yu cu sau: o Cn c lc lng lao ng lnh ngh; o Lun cn nhiu lnh sn xut trong quy trnh; o Nguyn vt liu lun di chuyn gia cc cng on v cc phn xng; o Khi lng vt t trong qu trnh gia cng ln; o Trong phn xng cn mt a im rng tr vt t cha gia cng; o Thit b vn chuyn vt t vn nng.

c. nh gi
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SVTH: CAO THY KIM OANH

GVHD: NGUYN HUY TUN

Tiu lun Qun tr HDSX

o o

u im ca hnh thc b tr ny l: C tnh linh hot cao v thit b v con ngi. u t thit b ban u nh. Nng cao trnh chuyn mn. Cng vic a dng khin cng nhn khng b nhm chn. Hn ch ca hnh thc b tr ny l: Chi ph sn xut n v cao. Vn chuyn km hiu qu. Vic lp k hoch, lp lch trnh sn xut khng n nh. Kh kim tra, kim sot cc cng vic. Nng sut thp v cc cng vic khng ging nhau, mi ln thay i cng Mc s dng thit b khng cao.

nhn li phi mt cng tm hiu cng vic mi. 3. B tr theo v tr c nh

Kiu b tr mt bng theo v tr c nh a. Khi nim B tr c nh v tr l kiu b tr mang tnh c th ca d n sn xut, sn phm c t c nh ti mt a im v ngi ta s mang my mc thit b, cng nhn v nguyn vt liu n thc hin cc cng vic ti ch. Hnh thc ny ph hp vi cc sn phm d v, cng knh hoc rt nng khng th chuyn c. V d nh khi sn xut my bay, ch to tu thy, cc nhng cng trnh xy dng, xy lp... b. nh gi o u im ca hnh thc b tr ny l:
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SVTH: CAO THY KIM OANH

GVHD: NGUYN HUY TUN

Tiu lun Qun tr HDSX

dch chuyn. o dng ngay.

Gim s vn chuyn hn ch nhng h hng i vi sn phm v chi ph Cng vic a dng. Hn ch ca hnh thc b tr ny l: i hi phi s dng th c k nng cao v a nng c th thc hin Ch ph vn chuyn thit b, con ngi v nguyn vt liu cao. Kh kim sot con ngi. Hiu qu s dng thit b thp, v thit b c th c chuyn n m cha

cc cng vic c trnh chuyn mn ha cao.

IV. Cc phng php phn tch b tr 1. B tr theo sn phm

Vic thit k mt cch b tr theo sn phm khng r rng, cch b tr ph thuc vo cc bc cn thit sn xut sn phm hay dch v. Cc giai on sn xut s sp xp theo mt ng thng hay mt hnh dng ph hp vi nh xng. S lng cc giai on v s cc bc thc hin mi giai on ph thuc vo mc sn lng. Cc phng n cho cc giai on lin tip theo dy chuyn hon ton xc nh bng qui trnh cng ngh sn xut sn phm. 2. B tr theo cng ngh Cc bc thc hin b tr theo cng ngh nh sau: Bc 1: xc nh qui m.
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SVTH: CAO THY KIM OANH

GVHD: NGUYN HUY TUN

Tiu lun Qun tr HDSX

V vic b tr theo cng ngh thng ng dng vo sn xut cc sn phm khng tiu chun, nn vn u tin cn thit cho b tr l phi d on t hp sn phm s sn xut. T hp sn phm sn xut l c s cho quyt nh la chn phng tin sn xut. Quyt nh ny s cn c vo sn phm thng ch to nht v nh hng mnh nht n cch b tr. Bc 2: xc nh v tr ca nh xng. Khi qui m cn thit xc nh c th la chn trong c cu hin ti (nu c th) hoc trong b phn mi xy dng. Trong giai on b tr c rt nhiu phng n la chn gi s trong mt bng vung vc cn b tr 6 phn xng ta s c n 6! = 720 phng n. Tt nhin, trong trng hp chng ta phi t ra cc tiu chun v mc tiu trc hn ch cc phng n a ra nh gi. Tiu chun b tr c th da trn chi ph vn chuyn hoc tm quan trng theo l do... B tr theo tiu chun chi ph vn chuyn. C nhiu nhn t nh hng n vic la chn cch b tr, trong nhn t chi ph vn ti thng c ch nht. Chi ph vn chuyn gia hai phn xng do nhu cu vn chuyn vt liu v nhu cu i li thng tin, kim tra, gim st hay tin hnh cc cng vic vi nhau trc tip. Gi s chi ph vn chuyn l t l vi khong cch gia hai phn xng, chi ph xp d l c nh nu qui m l hng vn chuyn khng i. Mc tiu la chn cch b tr trn c s yu t chi ph vn ti s l cc tiu ha mc vn chuyn. Gi: M : tng mc vn chuyn V : khi lng sn phm. W : Trng lng chi tit cc ln vn chuyn. D : Khong cch cc ln vn chuyn. i : Ch s chi tit sn phm. N : S chi tit sn phm a ra nh gi v vn chuyn. t : Ch s cc dch chuyn ring bit phi hon thnh gia hai phn xng. Ti : Tng s dch chuyn hon thnh cho sn phm, chi tit. Tng mc vn chuyn:

SVTH: CAO THY KIM OANH

GVHD: NGUYN HUY TUN

Tiu lun Qun tr HDSX

M=

i khi ngi ta ch a vo xem xt mt s cc chi tit sn phm c khi lng ln hay trng lng ln. Khi chi ph vn chuyn cho mi chi tit vn chuyn thay i ngi ta a thm tham s chi ph vo mc tiu. Cc phng n b tr hp l phi lm cho hm mc tiu tng chi ph Mmin. M hnh dng dch chuyn theo th t (dng u tin). Dng dch chuyn theo th t ngha l s vn chuyn t mt b phn ny ch nhm n ch mt b phn k tip. V d dy chuyn may sm qun o nh sau: Nguyn vt liu tip nhn ct tr ct may ng gi kho thnh phm. Kt qu l, vi dng dch chuyn theo th t ta c th b tr theo ng thng. Hoc cc b phn k tip nhau theo trnh t ch bin s c mc vn chuyn thp nht. Nu cng vic giao nhn trong mt b phn c th b tr theo hnh ch U hoc ch O. Qui m cc b phn c th bin i ph hp vi nhu cu nng lc sn xut v hnh dng nh xng. Cch b tr theo kiu ny l cho cc b phn c sp xp ging nh mt ni lm vic b tr trong sn xut dy chuyn. M hnh dng khng c th t (dng khng u tin). Khi lung dch chuyn gia cc b phn tng ng nhau khng c s sp t no l u tin hn c, th chng ch cn phi b tr ph hp vi din tch sn c, tt nhin mt cch chnh xc th c th mi s dch chuyn b phn khc nhau s cho chi ph khc nhau.Gi s nhu cu d on c, t hp sn phm v s lng bit, cho php chng ta xc nh qui m mi b phn. Cng vic vn chuyn gia cc b phn c th d tnh c theo mt qui m trung bnh, hay qui m lot vn chuyn hp l. Trn c s qui m ca mi b phn, v qui m chuyn (lot) vn chuyn chng ta c th c lng tn s, hay s ln vn chuyn bnh qun trn mt n v thi gian gia cc b phn. Cng trn c s qui m vn chuyn, chng ta cn c th c lng chi ph cho mi n v - khong cch vn chuyn theo cc chuyn vn chuyn vi qui m trung bnh gia mi phn xng.
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SVTH: CAO THY KIM OANH

GVHD: NGUYN HUY TUN

Tiu lun Qun tr HDSX

Cui cng chng ta c 2 ma trn c bn: ma trn s ln vn chuyn gia 2 xng trong cng mt n v thi gian v ma trn chi ph vn chuyn theo n v khong cch V. Lin h thc t : B tr sn xut ti Cng ty bia Si Gn- Cn Th 1. Gii thiu - Tn doanh nghip pht hnh: Cng Ty C Phn Bia Si Gn Cn Th - Tn giao dch: saigon beer western joint stock company WSB - a ch: khu cng nghip Tr Nc, P. Tr Nc, Q. Bnh Thu, Tp. Cn Th - in thoi: 071.843 333 fax: 843 222 - Nng sut: Khi chnh thc i vo hot ng vo ngy 01/01/2002, Nh my Bia Si Gn Cn Th c cng sut thit k l 10 triu lt bia chai/nm. n cui. Nm 2003, Nh my c Tng Cng ty Bia-Ru-Nc Gii kht Si Gn u t nng cng sut ln thnh 15 triu lt bia chai/nm. Trong qu trnh t chc thc hin sn xut, Cn b, Cng nhn vin Nh my ra v thc hin nhiu bin php ci tin hp l ha sn xut, tit gim c ng k thi gian lng ph do s c dng my, gi ch i do s phi hp khng ng b gia cc cng on. Nng thi gian hot ng sn xut ln 365ngy/nm nn cng sut s dng my mc thit b t mc ti a, nng sut hin nay ca Nh my l 24 triu lt bia /nm. - Sn xut, kinh doanh bia mang nhn hiu Bia Si Gn cho Tng Cng ty BiaRu-Nc Gii kht Si Gn. Sn phm ca cng ty l: bia lon 333. 2. Phng php phn tch b tr sn xut trong cng ty bia Si Gn Cn Th Cng ty bia Si Gn- Cn Th vi hot ng ch lc l sn xut bia nn ph hp vi kiu sn xut hng lot, sn xut lin tc, khi lng sn xut ln, nhng cng vic c tnh cht lp li v nhu cu s dng n nh. V vy cng ty s dng phng php phn tch b tr theo sn phm. Cc giai on sn xut sp xp theo mt hnh dng ph hp vi nh xng. My mc thit b c sp xp thnh b phn sn xut, trong tng b phn sn xut gm nhiu dy chuyn sn xut. Cc phng n cho cc giai on lin tip theo dy chuyn hon ton xc nh bng quy trnh cng ngh sn xut sn phm. Quy
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SVTH: CAO THY KIM OANH

GVHD: NGUYN HUY TUN

Tiu lun Qun tr HDSX

trnh cng ngh c th chia lm 3 loi chnh: Quy trnh phn xng nu, quy trnh phn xng ln men, quy trnh phn xng chit 3. S b tr nh xng, kho

5 34 33 6 35 29 30 21 22 16 23 14 24 19 18 17 28 27 32 31 26 25 7 13 8 12 9 11 15

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2 1 10

Hnh 1: S nh my bia Si Gn Cn Th 1. Nh xe 2. Nh v sinh 3. Nh n tp th 4. Trm bin p 5. Khu x l nc thi 6. Kho thnh phm 7. Khu x l nc cp 8, 10. Nh bo v 28. Trm phn phi in 29. Khu ln men 30. Khu tr men 31. Phng CIP 32. Phng BBT 33. Phng lc bia

15. Sil cha malt, go 16. Khu xay xt 17. Kho malt, go 18. L hi 19. Xng bo tr 20. My pht in

21. Xng x l CO2 thu hi 34. Khu chai rng 22. My lnh 35. Khu chit chai
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SVTH: CAO THY KIM OANH

GVHD: NGUYN HUY TUN

Tiu lun Qun tr HDSX

9,11,12, 13. Cng vin 14. Nh nu

23. Khu x l nc 24, 25, 26, 27. Kho vt t

4. Quy trnh cng ngh a. Quy trnh sn xut bia Si Gn Cn Th


Malt + Go Lm sch Nghin Nu ng ho Lc Ni ch Ni un si Ni lng Lm lnh Houblon, ph gia B hm Sn phm Dn nhn Thanh trng ng np Chit lon Lc bia Ln men

Hnh 2: Quy trnh sn xut bia Si Gn Cn Th b. B tr my mc thit b My mc thit b c sp xp thnh b phn sn xut, trong tng b phn sn xut gm nhiu dy chuyn sn xut. My mc thit b trong mi phn xng c b tr theo mt dy chuyn sn xut da trn cc giai on lin tip trong quy trnh sn xut bia Giai on 1. Chun b nguyn liu Giai on 2. Lm sch

Nguyn liu t sil c a vo sng tch tp cht (sng i lu) v qua phu nh h thng sng rung, tp cht c gi li trn sng v c loi b ra ngoi. Sau ,
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SVTH: CAO THY KIM OANH

GVHD: NGUYN HUY TUN

Tiu lun Qun tr HDSX

nguyn liu c a xung my tch sn, tch cc tp cht. mi ca ra ca sng rung v my tch sn u c b tr nam chm ht kim loi. liu v nc. Giai on 5. Giai on lc ( Phn xng nu) S dng my lc p khung bn. u tin dch cho malt t ni nu malt c bm vo ng ng chung ca cc khung ri chuyn vo cc bun hp c to nn bi hai lp li lc ca my lc p khung bn, p lc lc c to ra do bm kh nn vo cc khong khng ca cc bn , lm khung cao su cng ln. Nc nha chy qua li lc v theo cc rnh trn b mt ca cc bn, chy n ng ng chung ca khung ri chy vo ni ch. Giai on 6. Giai on ni ch ( Phn xng nu) S dng ni ch. Khi lc xong ta chuyn nc nha sang ni ch, nu lng nc nha s c a sang ni un si nc nha. Giai on 7. Giai on ni un si ( Phn xng nu) Nc nha t ni ch c bm sang ni un si, ri nng nhit n khi nc nha bt u si. Nc nha c bm t ni ch sang, chuyn ng t di ln trong cc ng gia nhit, cn hi t i trong khong trng gia cc ng trong bung t. Ngoi ra, ni un si c lp thng vi hai bnh houblon mt (cha houblon cao) v bnh houblon hai (cha houblon vin). Giai on 8. Giai on lng ( Phn xng nu) S dng thit b lng xoy tm. Qu trnh lng theo phng php lng xoy theo phng tip tuyn vi thng, di p lc mnh cht lng trong thng s xoy cng bc. Giai on 9. Lm lnh ( Phn xng nu) S dng Thit b lm lnh nhanh bng mng. Nc nha t thng Whirlpool c lm lnh bng thit b bn mng, vi tc nhn lm lnh l nc lnh 2oC. Giai on 10. Ln men Lc ( Phn xng ln men)
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Giai on 3. Nghin Giai on 4. Giai on nu ( Phn xng nu)

S dng Ni nu malt v go c h thng ng ng chung dng np nguyn

SVTH: CAO THY KIM OANH

GVHD: NGUYN HUY TUN

Tiu lun Qun tr HDSX

Dch ng men Thng ln men O2

Lc

Bia trong

Qui trnh ln men bia Si Gn Cn Th Nc nha sau khi c lm lnh 7-9oC c chuyn qua tank ln men bt u qu trnh ln men chnh. Sau khi nm men c thu hi th tank ln men c h nhit xung 4oC ln men ph. Qu trnh ln men chnh v ln men ph y c thc hin cng mt tank trnh nhim vi sinh vt trn ng vn chuyn t tank ny sang tank khc, y cng l mt ng dng cc thit b ln men hin i ca cng ty. Lc bia: S dng My lc KG Filter (lc trong)v My lc Fom (lc hp ph) Giai on 11. Cng on chit lon ( Phn xng chit)
My gp lon rng Ra lon (H2O 850C) Chit ng p

ng np

Sn phm

Dn nhn

Thanh trng

Quy trnh chit lon S dng my chit bia v my thanh trng. Lon sau khi ra khi my ra tip tc i qua cc bng ti khc, cc bng ti ny s a chai ra sch qua h thng n soi thu hi nhng lon cn bn v lon b bin dng v tip tc i qua my chit. Bia trong
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SVTH: CAO THY KIM OANH

GVHD: NGUYN HUY TUN

Tiu lun Qun tr HDSX

c chit vo lon bng mt thit b xoay trn v tip tc c a qua h thng ng np. Chai bia sau khi c ng np tip tc i qua h thng thanh trng. Bia sau khi c thanh trng tip tc i qua b phn dn nhn v a vo kt, cc kt ng xong c a vo kho. 5. Nhn xt chung Nh my nm trong khu cng nghip Tr Nc, tip gip hai mt l nn rt d dng v thun tin cho vic vn chuyn nguyn liu, thnh phm. Qua S b tr nh xng ta thy cng ty t c s hp l trong b tr sn xut. Phn xng nu ( khu 31, 32), phn xng ln men ( khu 29, 30) v phn xng chit (khu 33, 34, 35) c t gn nhau theo ng quy trnh sn xut. To s nhanh chng v thun li vic di chuyn sn phm v nguyn vt liu. mi b phn, dy chuyn c b tr theo hnh ch U, cng nhn thc hin mt dy hp cc ng tc trn mt vi thit k sn phm lp i lp li. Do khng i hi k nng, hun luyn v gim st hot ng. Nguyn liu t u vo n u ra thnh phm l mt ng khng gp nhau nn trnh c s nhim cho, m bo c an ton v sinh thc phm.

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SVTH: CAO THY KIM OANH

GVHD: NGUYN HUY TUN

Tiu lun Qun tr HDSX

KT LUN
Vic b tr sn xut khng ch ni n trng hp doanh nghip xy dng mi m cn c th do thay i quy m sn xut, thay i thit k sn phm hay quy trnh cng ngh, sn xut sn phm mi hoc thm ch cch b tr hin ti khng hp l. Da vo nhng kin thc trn, ta thy c khi b tr sn xut, doanh nghip cn ch n cc yu cu v mc tiu ca vic b tr sn xut l g ? b tr sn xut, doanh nghip thc hin phng php no ? Mi phng php c nhng u v nhc im ring, v vy khi quyt nh s dng phng php no doanh nghip nn cn nhc ph hp vi c im sn xut v t chc ca mnh. Li ch ca vic b tr sn xut lun c ngha thit thc trong s thnh cng ca doanh nghip. V vy, hot ng sn xut c din ra hiu qu, doanh nghip cn phi b tr sn xut mt cch hp l.

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SVTH: CAO THY KIM OANH

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