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PHAN 1: QUA TRINH HINH THANH, PRAT TRIGN VA CO CALI TO CHDC CDA CONG TY Co PHAN QUANG CAO VA TO CHGC sir KIEN Kt NGUYEN 4 I. Qua trinh hinh thanh va phin tridn 4 II. Co eau t6 chile cda doanh nghiep .. 5 HI. Chtic nang, nhiem vu unit ding plieng ban hying doanh nghiep .. 6 IV. Co cdu id chile chile Ming etia 60 phan ke Loan 7 PHAN 2: THGC TRANG HOAT DONG SAN XUAT KINH DOANH CUA GONG TY 10
,

I. Dac di6m kinh doanh ciia Cong ty 10 I. Cdc filth vire ngiinh nghe boat Ong san xuat kinh doanh 10 2. Dac didm cua quy trinh ering nghe va mat hang dua ra thi inking Lieu [14_11 II. Tinh hinh Lai san, ngu6n v6n 12 III. Tinh hinh kk gni kinh doanh 14 I. Cac chi lieu phan anh kha nang thanh toiin erns doanh nghiep 2. Chi tieu phan :nth kith nang sinh Ibi IV. Co can lao thing va ties loon 16 17

18 1.Co call lao deing - Phan loin lao deng. 18 2. Quy dinh ye titan luting cna lao (long 19 3. Quy dinh tra luong yit cdc hinh th5c Ira luong trong ang ty co pith quang ego va to chile su kien KS Nguyen 19 4. C,iIc khoan phu cap, Gen tlareing thanh loan cho CNV. 20 5. Cac khoan urn they Inong BHXH, BHYT, KPCD 20 PHAN 3: NHAN XET VA KET LOAN 21 MOi trtrUng kinh doanh 21 II. Nhimg Liu didindrin tai, hien phap kithe Owe 22 III. Phuong huding phat tri6n trong thoi gian to. 23 IV. Met s6 kien nghi Va giai phip nham nang cab hieu qua kinh doanh 23 KET LUAN 24

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Viet Nam da v3 clang Iran da phat trien ddi mai sau sac sea roan dien v@ moi mat cOa ded song kinh te, xa het Trong nhirtig nam qua cling v6i su ddi mdi elk dot nude, so phat trien manh me dm tic nganh thtrung mai, dish vu da dap (mg ded hen neng bang trong chitin luoc phai Igen kilt be eta Gc nganh nghe khac g6p pit quan trong vac so [tat trien tia nen kinh ed. Vdi chn tracing xay dung va ghat tri6n among hiau, quang ha sin ghat], to chit su kian...trong nen kinh Ie e Ihi truong, cac doanh nghiep dish vu va quang cao cling phai thing totfic su canh tranh kheic het. dac beet la nhang vu the ve van, khoa hoc ky thuat, trinh de dean hanh quit 19... Di lien v6i d6 tang tit bath loan ke Loan tang duyt chuan hot dap ling duct yet cat] chuyen mem trong clang dilly cueing de clang viac cao. CEng ty c6 'tan quang cao va t6 chat su kien Ky1 Nguyen la men doanh nghiep c6 be day truyen Chang, co dem lit sea dii khang dinh dupe vi the can mink, ve la don vi hang tau raj Viet Nam. Day la met doanh nghiep c6 the) ding s Ting chat hei tu nhieu yeti t6 manh ve td chat sari nth kinh doanh, ye quan 19 lac tieing va dieu hanh sari xuat.trong de, phai led den vii lit flea bat ciia (Ting tac ke Man ma ke- loan nen luang la met phan then ch6t. Cong tee ka loan Ni Cling ty co' ghat cluing cao va t6 char su kien K9 Nguyen

nam 2008 duct Ihuc hien hop 19 6 nhieu mat, cO nhieu vu didin gan chat vii t6 chew
'fa hien qua boat Ong tit Cong ty, thd hien co ban ye nei dung va Owns there khoa hoc, phi, hop vie quy dinh cua phap that Ming giai quyet quan he nen Wong gift% doanh ngliicip va ngubi lao clang. Ben canh rifting au dim n6i bat thi tong the nay a COng ty cia phein going eau va Id chic sir hen K9 Nguyen cling con c6 nhimg Idol tai, hit the nhat dinh can chili nghien eau chi ra dyed goc de khoa hoc de cO phuang huOng dieu chinh pha hop. Bao cat cea em gam 3 Oat: - Phan I: Qua trinh hinh thanh, phat trien va co canto" chic cua Gang ty K9 Nguyen - Phan 2: Thkrc gang haat Ong San xueit kinh doanh ctia doanh nghiep - Phan 3: Nhan yet va kat Juan

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PHAN I QUA TRINH HiN11 THANH, PHAT TRIEN VA CO CAC TO CHCC CUA CONG TY CO PHAN QUANG CAO VA TO CHCC sty KICN Kt NGUYEN

I. ORA TR1NH HINH THANH VA PHAT TRIER

*Ten cung ty: COng ty c6 phan quang cdo va to` chtic su kien ley Nguyen *Ten giao dich: ERA AVERTISING AND EVENT ORGANIZATION JOINT STOCK COMPANY *Ten vier tat: EAD, JSC *Try so giao dich chinh: S6 153 Ling Hy, Phuong Lang Hy, Qudn Deing Da,Thanh Ph6 Ha Nyi. *Theo GiCiy chting nhan dang ky kinh doanh cua Cling ty Cd phfin s6: 0103012226 cap Ian digu ngay 19/05/2006. Lay ten cung ty la COng ty C6 phan Quing ego va Td chac su kien KY Nguyen. *Nguan vets hoyt /Rug cent kinh doanh duyc tdng hap to nhieu ngudn khgc nhau nhu: vign g6p,thang du On, Yen khac, lyi nhudn rich luy, co phigu mua lyi, chenh lenh ty giii, cic quy khcn thuUng, guy phtic Igi x5 hyi ...va hien tai ngudn vein chinh duck hoot doug tai Ong ty c6 phAn Ky nguyen la ngudn v6n gsip (1200.000.000) va khoan lqi nhudn tick luy to hoyt (king kinh doanh (148.642.557). Ting ring cult ngudn vein la (2.532.120.946). *Kg Nguyen dune thanh lap vito ngay 13/7/1999. Tig hyp Kyi Nguyen la nha cung cap da dyng dich vu trong huh vise truyen thong, (piing ego, td chile su kien, in an...Kyi Nguyen no kic khOng ngung vi mug lieu tra [Ranh mot id hop Truyen th6ng - Quang can - TO GUY: sty kien dgu lien tai Viet Nam cung cap dich vu kite') kin Id ta van, ldp Ice boast den thus hien. Dich vu ICY Nguyen . cung cap hiking dig toeing la doanh nghiep, co quan t6 chew hoot dyng tai Viet Nam.

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Sau hon 8 nam hinh thanh va phut men, Men nay to mOt Co sb la cOng ty quang cao Icy nguyen mai, den nay Et duoc thanh lap them cac chi nhanh Lai TP H6 Chi Minh va Nha Trans cling vdi cac cang ty live thu0e nhu: Cling ty /(3 Nguyen Sac Viet, cOng ty tll van - thief ke v& thi a -1g cac cdng trinh ngoai that KHONG GIAN (DIMESNION DESIGN) Thing tam MEGA MODEL, cOng ty nude giai Math COLL... II. CO all TO CHOC CDA DOANH NGHIEP ang ty cd phan quthig cao va td chile sir kien /C3% Nguyen la mot to hyp cluing cao-truye'n thong-td chile su kien, c6 the' minh hoa mO hinh td chtic pan ly va kinh doanh cult Gang ty theo so do sau:

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NANG NHIBM VU COA TONG PHONG BAN THONG DOANH

Mai pining ban se e6 chic nang nhiam vu khac nhau, cOng viec thuec phong phong do quail ly v9 that hien.

* Bo phan Ban lash duo: la nhCmg nguUi dua ra dInh huang chitin fact kinh doanh
cUa town the cOng ty, va la alarm nguai co tinh quyel dinh. Giai quyM cang viec dung vii (ink nang va th,m quyen cua minh.

* Phony K6 loan: la mat be phan quan trong cua bat met mans ty nao, nhiem vu
Theo dOi boat clang kinh doanh cua cOng ty, thu va chi [Imo quy ra sao? Viec tinh thud ihu nhap va Ming thud chi nha nude, cOng nhu cuoc song cna Men hang thong. ca cac nhan

*Phony nhan sir: 12 phong thu nhan 116 so, sap x6p, b6 tri lac bong nhan su cho
tUng mang kinh doanh sao cho dam bac, cht nhan lac cho Ong viec. nhu vay se Map cho can viec dug lam Mt hon.

kinh doanh: Ia inCu pitting kha quan trong, la six sang va nang cat cho su tan tai MD mai danh nghiep, hO phan kinh doanh Man phan clgu ca gang dd mang va
cho cang ty lai nhuan doanh thu can nhat.

*Phony Mk ke va BO phan son xual: hai phOng nay c6 mai quan he Mang Mc vii nhau, nham thuc hien tat cac hop Ming ma be phan kinh doanh mang ve be phan
,

nay Dm tot thi hieu qua kinh doanh se ducm danh gia cao va uy tin cue Ong ty se duct nang Mai cang ty, tuy thuac vao dieu kicn va dec diem loai hinh kinh doanh ma trong cans ty do duoc phan ra thanh nhieu he phan. Viec phan chic nhu vay de tqo ra so chuyen mOn hoa va mach nhiem dOi vii mai ca nhan. Tuy nhien, dd mOi Ong viec

duct lam tat thi tat ca cac by phan nay luOn phai co mai quan he Mang tac yai nhau,
calm ha no ninth Lam tit dieu nay se Mug cOng ty cang ngay cang phat tridn flan nit&

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IV. CO C /kb . TO CHOC CHITEC NANG CUA 136 PHAN Kt" TOAN
1.Tinh hinh to' chtic bti may kg tam cua Cling ty: So do I: So (16 Tr', eh& Mr may kg loan

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2. Nhitm vu va age Ming dm bti may pitting kitoin: V Kg roan trutitti, la ngutii Ming /tau be may kg man Hi Gang ty, chin nth nhigm gitim sat Unit hinh dien bign ve mat tar chilli) dm Cong ty, chin mach nhiem Entire co quan tai chic h raj) teen ve Mc van de no lien quan 1:16n tai chinh cua Cling ty, chi dal] cling uic teach man ctia cac k@ roan vien. 3 Phti kg loan truting: hO mg ming vice cho khi kg Man truting di yang, 3 K6 town gang hop: cub thong se tong hop lei so lieu tim nhimg phong kg roan gen, lap bag cap kg todn va chin trach nhiem flop ngan sach nhd nunc. wan treeing va gear quygt gang

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3 K6 loan ngan hang va thu van: then doi sittang giim tincUa cOng ty d tai khoin ma tai ngan hang, tbuc hign thanh roan a vay von tien gid ngan hang, clang Mai /MR Igp ban trio kg roan va chiu trach nhigm ve khoin npp ngAn each Nha nine. 3 K6 loan thanh man: Chin trach nhigm trudic kg roan twang va co nhigrn vu theo dal cac loai van bang [IS, trim ti6p giao dich v6i ngan hang, thanh toin tiCn luong,13HXH. BHYT, KPCD vainOt s6 phan khac. quy: lam nhiem vu quan 19 thu chi lien mat, tign hanh ghi bang ke thu chi

qujicuOi mdi ngay, (144 chign vOi se' lien mat ton qu9 ciia kg wan. 3 K6 roan tien luring BHXH, BHYT, KPCD: Cd trach nhiem thanh man luong, brio hiem x5 hOi cho can 60 ding nhan vien.
,

3 K6 man vat Its va nu sin co dinh: Theo dOi va hitch town Bah hinh tang giam vat tudai sin ce dinh. CuOi (hang tap hop s6 lieu, tap hop chi phi cho tUng sin plidm dd piing vu cOng tac tinh gia Mara] sin phdm. 3 Kg roan thug: Mix hign tinh thug, nghia vu nrip thu6 cho COng ty. 3. Hinh thdre T6 chile BO may ke loin: Do dgc di6m cc/ cau 16 chit sin xurit eda Ong ty, de phi hop v6i yea du <wan 19, BO may kg man cUa cOng ty dung td chile then Muth that tap Lung, do d6 loan be cOng tic k6 loin eda cOng ty den tgp (rung [id phOng tai chinh kg loan, du6i uric phimg ban chi b6 tri oak k6 loan vien th6ng ke s6 ligu, lam nhiem vu Wong din, kiern tra hach Man ban dau, thu than cluing in vg phOng tai chinh k6 loan nhan vien kg roan lign hanh ghi so kg loan. a. He thong tai khoin cua COng ly: COng ty co phan quang car) va t6 oink sir klen 149 Nguyen sn dung he thgng tai khoin kg loan thong nhal an dung trong cac doanh nghiep. Theo ch6 do k6 loan doanh nghiep ban hanh then QD 1141/PC /QD/CDKT ngay 01/11/1995 dm BO truOng BO Tai Chink, daa sda d6i b6 sung theo Quyek dinh 167/2000, ThOng tu 89/2002 va Thong tu 23/2005 gnu 130 Inning BO Tai Chink. Do dac didm kinh doanh ma cOng ty sd dung cac tai khoin sau: + Loai I: (TSLD): TK 1 II, 112, 131, 133, 138, 142, 152,153,156, 159 + Loai 2: (TSCD): TK 211, 214.

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+ Lord 3: (Na phai Ira): TK 331, 333, 334, 338, 341, 342 + Loai 4: (Ngudn von CSH): TK 411, 412, 414, 421, 431 + Loai 5: (Doanh fim): TK 511, 521, 531 + Loai 6: (Chi phi san xuat kinh &lug): TK 632, 635, 641, 642 + Logi 7: (Thu nhap khac): TK 711 + Loai 8: (Chi phi khan): TIC 811 + Loai 9: (XDQKD): TK 911 + Ngoai ra con sir dung them FA khoan rignai bang: TK 002, 004,007, 009. b. Hinh (bac

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c. He thong gluing tit ke loan: - Hop thing kinh - Hoa don ban hang, hog don GTGT- ma s6: 01 GTKT- 3LL - Phidu Zhu - man s601 - TT - Phidu chi - Phieh nh$p kho, *du xuat kho - Giay No no, giay Nio cO cita Ngan hang - Chang t& klitic co lien titian... Cling ty CO phan twang cao val 16 chat su kin KY' Nguyen hach roan hang tin kho then phut/rig phap ke khai thuong xuyen, link thud GTGT theo phtnyng phdp khan trq.

PHAN 2 THHC TRANG HOAT HONG SAN XUAT KINH DOANH CUA GONG TY
1. DAC DIEM KINN DOANH CHA GONG TY
1. Cac hnh vuc nganh ngh6 hunt Ong San xuit kinh doanh.
- B11011 ban may mot: thiel bi. vat tu, linh kien nganh gong nghigp, nganh giao

due, cluing cao, tin hoc, btru chinh Gan aing, truydn thanh, tryst hinh, Bien, then dign lath, thiat hi van phong, - San /that, mua ban bang dia nhttc, din hinh c6 Oa dung duqc phep Ito hanh. - San mat mua ban bian Quang Cao. - San xual mua ban daa cu nhgc, Ihiet bi phuc vu cho am thanh, ca nhac. -16 chic: hidu dien van hod, nghe thug!, tbi (tau the that), hOi than, hOi nghj, giao luu van boa, gidi thigu van phan, hOi tro Irian lain, cac hogt dOng cluing cao vu nap thi gith thidu yin pham - Xay dung Tan dung, Ging nghiap.

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- Mua ban Curt - Trang tri not that. - Mei gide Quang cao [hitting mni xdc den thuong mai.
,

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,

- Van chuyen hanh khrich, van tat hang huti, - Dao Ido nghe tin hoc, ngodi ngO, hang hod, quang cao va thiM k6 quang ado, gap thi, ban hang. duo too va tuyen chon didn Den agora met] (chi hoot dOng khi dons nha co quart nha nude c6 (ham guy& cho phap)... 2. Dac die'm cda quy trinh Ong nghe va mat hang dua ra (hi Main lien thu. San pham ma cOng ty dua ra bao grim kei qua !oat hinh san xuai true lieu va loot hinh cung (mg dich vu ye 9 tieing sang tau cling nhu mei ai KIM birth cluing can dang c6 San ma khach hang chi viec lua china Hien nay sun pham cam Mai hinh sin null chink la viec hoan tat cac gian hang hOi clue theo mgt tieu chuan quy dinh, viec dan Ming Inca san khan hoanh [rang cho cac sir kien duct dien ra. Lang viec nay duoc Inn chi liet,b6e tech tang chi tier nha [rung ban thief k6 (mac khi dua xugng xi/Ong san xuM, be phan xubng se sin xuat ghat., so va rho Di wring. Den khi thee gian curt chuong trinh gun bat dau se duct chuydn tea dia diem t6 chic, va MO gong vino duct hoan tat try& thrti shin chinh fink la 1-2 nets, . Sau (16 khrich hang se nghiem thu nhUng phan da burin thanh, nen khOng e6 van de gi khong dung then bien ban nghiem thu (Doc ky (d6 la cac cluing tit can thiel cho vier thank man ye save Nhung truric khi c6 (in xuat dien ra khi can lay (hang tin, to van khach hang va dua ra y rang sang Do lam hai long khach hang, khien ho tin luring vita kha nang va di den hop tric thank cting, Va nau hong mot an hop lac d6 cluing to lam t6t cling viec Dia mink va the hien duct rink chuyen nghiep cao thi s@ giup nang cao uy tin del Dili khach hang va co hai hop tac Ian sau Ia ea the.

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BANG CAN Dot ICE TOAN Ngay 31/12/2007 DVT: VN /long

Chenh tech tang (Siam) Tale

A.Tai san

Nam 2006

Nam 2007

LTA: Ann LD va /Mu at NH 1.Tign mat tai gut 2.Tign girt NH 3.Phai thu khach hang 4.Tai san LID kit II.Tai san c6 dinh va dau tudAi ban 1.Tai san c6dinh Thug Nei sin B.Ngu6n v6n I.Nophai tra 1.Phai tra cho ngueti ban 2.Thug vik elk khoin phiii nQp cho NN 3.Phai Ira ngutti lao dAng 4.01c khogn phai tra khac 11.Nguan v6n chu A3 hull I.Nguon yen kinh doanh 2.1a0 nhuhn tich WV" Peng nguon vein

2.513320.946 3.709366.047 186 . 682 . 594 297.096 200.230.300 500.000 3.297.512.231 131 . 925 . 354 18.800.000 18.800.000 211.121516
21.200.000

1.196.045.1W 13147.706 202.904

47.59 726 68.3

1.103.096.329 50.27 79.198.162 60.03

2.400.000 12.77

21200.000

2.400.000

12.77
47.33

2.532.120.946 3.730.566.047 1.198.445.101

1.183.478_389 450.897.350 113.181.039

1.635.634.125 650.789.225 153.526.500

452.151736 199.891.875 40.345.461

38.21 44.33 35.65

75.400.000

115.560.400

40.160000

53.26

544.000 . 000

715.758.000

171.758.000 31.57 746.289.365 55.34

700.000.000 46.289.365 58.33 31.14

1.348.642.557 2.094.931.922 1.200.000.000 1.900.000.000

148.642.557 194.931.922

2.532.120.946 3.730.566.047 1.198.445.101

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Vol Mt 16 mat doanh nghibp nito thl yeti t6 quan trong va khOng the (hien trong qua rink kinh doanh cua mat doanh nghibp do la tai san va nguen v6n. Bang CDKT cho ta biet duos rd lInh hinh ye tai sin va nguon van cala doanh nghiep de Or d6 c6 the tiep tuc tien hank kinh doanh hibu qua
.

Wan get: Nhin vao hang can d6i ke roan to th&y quy mb v6n kink doanh mart Ong
ty nam 2007 tang hon nam 2006, cu the nhu mu: Nam 2006: 2.532.120.946 VND Nam 2007: 3.730566047 VND Nhu yay tai san va nguOn von tang 1.198.445.101 VND tucmg (mg 47,33%

ye tai San:
+ Nam 2007, tier mat tai qui 13.547.706 tang during v6i 7.26% dieu nay anh hurOng den khill nang thanh roan tot COP cia doanh nghibp . + Phan phai thu khach hang tang 50.27% In 2.194.415.902 VND nam 2006 len 3.297.512.231 VND nam 2007. Nguyen nhan tang MD Jai khoin phai thu khach hang la do trong nam 2007 Ong ty thuc hien hien phap nen Ong chink &doh tin dung nham bu(ic clau Mu hat cac Mal tac kink doanh caa toting ty. Nhung trong tuong lai Ong ty cling can phai co chinh sach tin dung phil hop hon nhu than han thu tier phe hop, cho khach hang duoc Drong chief khau thanh man khi ho thanh man Or& thei han...de nth nuong hop (Daub nghiep bi chiem dung van . + Phan tai san co dinh va driu to dal han. Nam 2006: 18.800.000.000 VND Nam 2007:21.200.000.000 VND Nhu vay tai san co dinh va dai han tang 2.400.000.000 VND tuong duang

12.77%.Nguyen nhan do doanh nghibp da thgc hien k6 hoach mua gam cac may mac thief 191 mdi nham phuc vu cho nhUng chuffing trinh gluing cao dap Cmg nhu Su dm cac doanh nghiep thue quang cao va c.6 hicu qua Sing nhu dap (mg nhu Su ma Ong cha doanh nghibp trong throng

Ye npniin von:
+ No ngan ban: tang 452.155.736 VND vdi mac tang trong (mg la 38.21%, dieu nay Siring to phan aro ty clang chiem dung van tir nha cung cap de ddu to cho TSLD, dau to them cho ISCD de ma Ong hot dOng san dual kinh doanh. Nhung Ming than cling ty Ming kh6 chit dOng trong vibe sir dung von trong 1 [Uri gian nhgt dinh vi no ngal n han thuang la co mix rui ro cao va khang on dinh .
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+ Niguan van chU so him cUi bang ty tiling them 700.000.000 VND, ddng then len nhuan giu lai dm Ong ty tang ling 6 mire cam len den 31.14% tuang ring v6i 194.931922 VND. Dieu nay cho thfiy bang nam 2006 va 2007 cOng ty de kinh doanh cel hieu qua va dat 101 nhuin cao. DOng then cOng the hien quy& tam, no kw day manh viec phat Eden, mO rang vn buy ma cUa cong ty then -1g qua Viet Mt them van cila cac thanh vien gang nhu dung loi nhuan ohm phan phi% de tai dau tu
.

Kk loan:

TU. nib-mg sei lieu thirc tecila Ding ty va nhang phAn tick cy th6 b tren, ta rang hiu het cdc kboin muc ye linh hInh TS va NV cila COng ty nam 2007 deu tang so yai nam 2006. Trong do c6 nheing khoan muc tang manh nhu ties gmi ngan hang,tai san luu diaing khac, no ngan ban, vein ebd sea him Dieu 116 cho hay rang doanh nghiep dang timg buds ma rang yuy me kinh doanh va 6n clinh tau dai. Vibe sir dung van dui &bah nghiep la khd hop ly va kat qua kinh doanh cda doanh nghiep cb hiCu qui tat. 111.TINH HINH KET OUA KINH DOANIFI De danh gia duce hieu qui sir dung bin KD cUa met DN, Chung ta can quan tam toi WI qua hoit Ong kinh doanh cUa DN. Trude lint ne clugc the hien b chi Lieu doanh thu va loi nhuin. Day la chi tieu quan bong ya king hap nhal trong cat chi tieu [Ai chinh. Sau day la anti hinh cu the ye hog Ching kinh doanh dot Cling ty trong hai nam 2006 2007:

Wyettein 7Fi ghrsU ark _c407638

14

iri n kin Mtn, kip they

(kip

7itedity I) a i Zoe

Zing

SAO CAO KET QUA HOAT DONG KINH DOANH

Nam 2006 - 2007 DVT: VN clang

Chi

eu

Nam 2006

Nam 2007

Chenh tech tang(giam)

WI % 1123 8.41 57.42

I. Doanh thu Oman 2.Gia v6n hang ban 3.Chi phi Tian bt KD 4.Chi phi tai chinh 5.Lqi nhuan gm 6.1-51 khac 7.L6 lank 8..Tang loi 'Maim Ice roan 9.Cac khoin dieu chinh tang Mani 10.Tong lea nhuan chin thug' TNDN I I.Thu6 TNDN phai Op 12.14 nhugn sau thug'

8.063.973.992 7.433.068.019 426.164456

9.010.511.235 8.058310.000 610.855.395

946.537243 625.241.981 244690.939

204.741517 1.706.478

281.345.840 2.225.398

76.604.323 518.920

37.42 30.41

206.447.995

279.120.442

72.672.447

35.2

206.447.995

279.120.442

72.672.447

35.2

57.805.439 148.642.556

78.153.724 200.956.718

20.348.285 52.314.162

35.2 35.19

(Mignon: Phong tai chinh)

Nhan xet:
- Qua bat, cao ket qua kinh doanh cda Cling ty Rang hai nam 2006 - 2007 to Man thay rang hoat dteng kinh doanh cua tong ty on dinh va co xu hiking ngay tang ma rang va di len. Cu the: +Douai thu Moan: Nam 2007 tang so Voi nam 2006 la 946.537.243 VND twang Ong vai 11.73%. Lai nhuan gap cOa doanh nghiep trong nam 2007 tang so vdi nam 2006 la 76.604.323VND Luang Ling 37.42%. KM qua hoar dOng nhu tren cho May ming ty d c6 Di, qui m6 how dOna tagay tang and Ong va thu dude kat qua Mk Cling ty dat gay dung dmic niam an cim doanh nghiep norm va ngoai nude ye 1(61

<ikon k in Ohl 7lice Pink 01076. 38

15

93410 sin rata) lap dug lisrP

gInueng ( Doi Zoe gluing Erne

qua san khi quang bar san phdrn cua ho den ngtrin Oen dimg. Chinh sach met rfing thi truemg vOi viec eg them CM chi nhanh d Da Nang va Sal Gen gitip CON ty dinh die vi cna minh tren thi +Cid v6n hang ban: Nam 2007 gia von hang ban Ming tang len 8.41%, Men nay anh huong dgn his qua kinh doanh, dgn Igi nhuan gep cOa doanh nghiep. GVHB tang chn yen la do str hien Ong ye gid Ca gong nhfrng nam vita qua cUa nen kinh tg gang tabu sit phu thudc van viec tau ra trang thidt hi dd dap ging viec cluing cao. Tuy nhien trong tuong lai COng ty nen giam Mt viec san Ault bang each ket hop vgi nhting Cling ty quang cao khan; /6 (hue lei tai san dm hp. +Chi phi : Qua bang 101 qua hoar Mang kinh doanh tren to thdy dug rang chi phi ccia doanh nghiep M rat Km, dac bier la chi phi (man 19 doanh nghiep. Mtit tang chi phi coa doanh nghiep cao hon so vgi nam ea vii ty le 57.42%. Dieu nay se lam giant loi nhuan met phan len cim gong ty, thing to be may quan 19 ant clang ty van chua hien qua va chua tinh gen dd dal mac t6i thidu hod chi phi. +1.0 nhuan: Vgi mac tang ve doanh thu thutin tid 8.063.973.992 VND Min 2006 len 9.010.511.235 VND nam 2007 da gap phan Ign l Si dm mix tang loci nhuan san thug dat 35.19% tir 148.642.556 VND nam 2006 len den 200.956.718 VND nam 2007, deng ggp vac ngugn thu cOa nha nage fu thug. +K& qua haat dung cria Cong ty td chic sty kign K9 Nguyen de cho (My Cling ty ngay tang phat trign manh va c6 ten tudi tren thi [men& ye linh vvc diming mai. Cling ty da chUng to rang vbi hon 8 nam kinh nghiem Cling ty da danh duoc met vi tri trong tam tri nguei !Mach hang, Do dung long tin cim tong ty vOi ctic dgi tic trong kinh doanh.

ea khang

MO1 s6 chi tier' tai chinh:

I. Cac chi lieu phan anh khi acing thanh loan can doanh aghiCp: Chi lieu Kha nang thanh Loan hien then KM nang thanh toan tar thOi Cling thdc Tdng TSLD 2.12 Tdng no ngan km Tien va Mang ducmg lien 0.15 Tdng no phai tra 0.12 227 Nam 2006 Nam 2007

fitgugin 7b/ glum 'nkr/107638

16

Bain too

Mp Nay hap

grpilay Wad Nide Mating 0n41

Nhtin zetr

Kha Tang thanh toxin nic Mai cue doanh nghiep trong nam 2007 dau c6 xu twang giant. 'Ring TSLD va ncr ngan ban (tau tang rthtmg do tong no ngan han c mac tang nhanh hon so obi tang TSLD. ID6 60 TS ngan han kitbag du de (rang trai cho cdc Ichgan no naafi ban. Kha nang thanh loan hien thai tang so vdi nam 2006 dam bao kba nang thank wan cUa gang ty.
2. Chi lieu phial Inh kha n8ng sinh 101:

Chi tieu Ty le thu nhap tren E TS 111/ anal Igi nhuan rang

Cong th6c Lgi nhuan rang Tong tai san Lgi nhuan sing Doanh thu thuan

Nam 2006

Nam 2007 0.0539

0.0591
0.0184

0.0223

Hieu suat sir dung tai san TS, gat sinh Igi van chi', sia him

Doanh thu [hut] Ting 66 san Lai nhuan rang VCSH 0,1102 0.0959 3.1847 2.4153

NM?' :et: His qua sU dung tai san (ngutin wan):

Nam 2006. Ca I /king van dau m cho tai san (rung birth se tao duqc 3.1847 (tang doanh thu, trong de co 0.0591 clang Igi nhuOn. Nam 2007, ty le nay Wong dug la 2.4153 (long doanh thu va 0.0539 (long lgi nhuan nhuan: Nam 2007 tang bon so vdi nam (mac, cho MAY cOng ty hoat (long ngay ding c6 hieu qua gen s6 tai san ma gang ty da sir dung, sir dung his qua nguan tai san ma CEng ty dang co /AM yeli la tai san km dOng vi day IA doanh nghiep among mai, => TS, le Ica nhuan rang: Nam 2006. ca 1 dons doanh thu thi mang lai 0.0184 Jong Ica nhuOn, Om 2007 la 0.0223 Jong, Ta May rang doanh thu caa nam 2007 tao ra dirge lqi da cao hon nam 2006. Digu do ch6ng to cac hoot dang kinh doanh cUa cOng ty dang (pi dirge 'Mang ket qua la, cOng ty dang dgn di vao On dinh Ira pith tri6n vimg mania Kea qua d0 thq hien sir no lac cita Man 60 ban lanh dao ding Mn tat ca cac nhan viev gong tang ty gong nhang nam clan xay dung.
Qietuylm ght Okup -CPA 1-407638 >7

Ban the Milt tap Wing hap

gruang

7ene Oleany Long

IV.CO CAU LAO DONG VA TIAN LWNG: 1. CO cau lam thing - Than loci loo thing. ye co au, loan 60 lac dOng do Cling ty throe phan Ioai nhusau: Bing tdng

hop ye co cab lao thing

( Bang 1)

SIT

au tiliu
Lao dOng quan 19 - Can 60 guan 01 - Can 60 Icy thuat - Can be. liOng nag Lao Ong gian tip ( KhOng bao Om lao Ong quart 19)

So luring ( npulid) 224 103 113 8

Ty I@

11.5 5.3 5.8 0.4

94

4.8

Lao dOng tog trep

94

4.8

Cling

1950

100

Min vat) bang nen co th6 daub gin khai quan Co cau lye luting lao Ong dm Cling ty nam 2007 bac, g8m lap pro true tiqp, lao dOng quan 19, lao dOng gian tip (khOng hal] gBm lao clang quail 19) voi 0 1g Ian luyt la 83.7%, 11.5% va 4.8%. Nhu gay Irrc loung lao dOng nix

bop chitin 0 le 16n phO hop vlii guy m0 boat dOng

mai duct ma rOng flying nam 2007 cna Cling ty. Thu nhap bInh quan &Mt nhan vien: (L y kh qua thu nh@p pia guy- fru& de tlnh lung oho guy sau) TT 1 2 Mk thu nhap birth quan cUa 1 CBCNV trong gug Mk thu nhap > 5.700.000 d6ng Mire thu nhap to 4.500.000 (long Mr 5.700.00011611g Mk thu nhUp < 4.500.000 dong S6 dim 1 10 7 5

dlynyin Oki 97w4 Pink_E-4 17

18

Bdo ego flare hip any bey 2. Quy dinh ye lien lung ctia lao dUng.

giairng

7liar Ohting Rang

6 Cong ty c6 phan quang trio va t6 chile sir kien K9 Nguyen den luting da dutic
quail van to se: quy dinh cua Nha nubs va tong ly. Mira lien luong cita mai CNV phu thuac vao he s6 luong va vi tricking nhu nang lye clang grip cua ho elm Can ly. Nhan thOt duck tam quan hying 0 Lien luring va cue kboan glob then luong, Cling ty da rat quan tam cho Pang den tong tac ke Loan tien luting va cat kboan trkh then Mang. Cana ty da xay dung Maya mat co can lao Ong, mot ca ch6 tra Mang hop 19, pha hap ydi quy m6 va chit luting boat clang.
3. Quy dinh tra' !Isamu va coo va hinh (hue Ira Wang trong Congty

quy dinh cu

c6 phin quang

16 chtic str kien ICS, Nguyen.

* Quy dinh Chung cua shag Linh luring trying don vi Can cu sko Nghi dinh cua Chia phu ye doi mgi Lien luong va thu nhkp trong cat doanh nghiep Nha nu6c, can ma vao van ban hating din cda Cong ty ve thuc hien quan 19 ken luring. Cting ty quy dinh vier tra luring phai dam bap cat nguyen lac sau: - Viec tra luring phai Mao dung quy dinh caa Nha nugc, pht hop saki hieu qui san xuat kink doanh aka Cong ty - Co the tra Mang phai khuyen khich duck nguai lao dOng - Doi vek ngtagi lao dOng lam them gib, ngoai gig tieu chutin thi phai dvac huOng luong Oleo ding quy dinh cua COng ty. * Cac hinh iliac Pa luring trong gang ty Dian nay Congty 4 dyng hai hinh thec tra luring cho rang nhan la: - Dinh thdc tri hiring Mc [DU gian: Theo hinh thdc nay se dua vao Mai gian lao clang thus te trong Mang de lam can ca gab luting cho nguoi lao dOng. - Dinh thoc luring khoan: Tien luong tra theo hinh thdc nay se phi' tinuac kat qua !dick *rig gang Dec bean thanh (d6i vbi lao dang true reap san imitt) hay pity thufic vim vi tri rang Pm, ket qua kw hien nhiam vy dm mai can 60 CNV (ddi vat file luting lao dOng gian tiap). Quy ch6 tra luting duck xay dung tren cu sig dam It den luting dugc by* . phi) hop syki trInh da nang lug, mot clO tang hien cila mai cd nhan d6i veli DN.

okon yin Obi Meng Rink 4-407618

19

Otio the Una, /gip fiiitg (nip

gristhvg.

Zrve gluing Lang

4. Cac khan phu Sp, lien among thanh loin cho CNV. Quy din], ye phu trong Cans N

Nyoai cac khoan !irony chinh, CNV trong Cong ty can duos hating cac khoan phu cap Theo quy dinh caw Nha nude vacua Cong ty Cu th6 la: lehtMing Catch xac dinh nhu siu: Mac phu cap lao dyng = 025 x Mac luong tdi then Phu ddi mai can by CNV trong Cling ty, hang thing mei can be CNV trong tong ty Nam thiing met !Nein phy cap nhat dinh. Theo quy dinh duet tinh bang 20% Wong tdi thidu va 14% Nang ca ban. Flaietn: Mac phu cap nay a Cling ty hien nay la 0.4 tinh Iran hieing t6i thieu ON dung ddi via cac twang phOng Cling ty va Qum ddc cac xi tighten), va 0.3 tinh tren luong tdi thidu (tip dung ddi vat cac pho pitying any ty via PhO Nam ddc cac don via Ting phu cap = Phu cap teach them +Phu cagily vire+ Phy cap Idling 6n clink Trong do: Phu cap Mich nhiem, thee quy ch8 da antic quy dinh trong Clang ty : +Truing phong la 84.000 (Jong + Phi pheng la 63.000 Nang + Thu guy la 29.000 clang Phu cap khu
%U ,C

= 20% x Nang tdi thiau

Phu cap khOng do dinh = 15% x Imam co ban (H4 s6 luong Nth BHXH x Nang (di Mien) Quy dinh ye tien thuang: among hop rung Nang c6 can by CNV hotan thanh tennhiem vu C6ng ty se lian hanh khen thuang. 5. Cie khoin inch then Wong BHXH, BHYT, KPCD. Theo quy dinh hien nay flog Nana Cong ty can ca vao tien luong can bac (luting co ban) cita CNV dE Erich 23% luting co ban nep cho guy BHXH cap tren. S6 tuyet
%jag."... 744 Mama Pink c40763s

20

Ode eon limn, hip leory hap

glueng (Oa% Zoe cyktinv Xonte

diii nay a& duct Gang ty khan nit vao luong Chang cith CNV (v6i q le 6%) Ws tinh vao chi phi sun xual trong 'hang (voi t}1 le 17%). Khac vdi tru6c day BHXH chi tinh 20% van Mang co Mn, can BHYT tinh 3% tren luong cc ban. Tithe chat Cong ty da tinh nOp qua, BHYT va BHXH the tru6c day thanh quj, BHXH )(a chive trich ram any dinh hien nay. (10 ke Man, hang (hang COng ty can ct3 vao tien thong thtrc Ie cba cOng nhan vien de trich 2% KPCD tren lien Wong thttc to cue Ong nhan vien trong Chang, trong 65 1% KPCD npp len chowquan tong down cap utn, can I% Cong ty gilt Di a chi tieu cho hoar (hang cOng down tai DN nhu: than, hoi kin CNV 6m dau, henh tat hay ui chit cho CNV di 'ham quan du Bch, kj , them nhCmg ngay de tea... Con dth v6i guy' KPCD thco nhu

PHAN 3 NHAN XET VA Ka LUAN

I. MOI TRUONG KINH DOANH

Vol be day kinh nghiem, Clang ty da xay dung duct mot cc s6 hoat dOng kinh doanh vitng chap Voi dOi ng5 can 60 CNV tong dap va co Pint] dd duoc dap tao toan then ye chuyen men va nghiep vu, Thiel hi may mac duct bang bl kha day du va hien dai. Sau khi Inn qua mat s6 nam hoat Ong trong cc, the Chi [(Wing, nh6c6 nhang kinh nghiem thth td, COng ty nam hat dude nhu can dOi hth cim thi buena da m6 Ong cc can nganh nghd V6i ay ma thug nay dOi 1161 Ed chitc 60 may then hank quan ly va mO hinh 16 chat SXKD phai cd sp diet, chinh pith hop, lye thong lap dOng trong cOng ty cling phai tang ve s6 Wong, dieu chinh ye co cab, da clang trinh dO, ky nang nganh Tighe dd dap ling duck nhiins did hth caa cling viec. Di dth yea de Id viec to chile giai quyel mdi quart he ye tidn thong, dap tin hai mat vth, dim bao thu nhap cao, On dinh cho ngtidi lao dOng vv gun lien vdi SXKD bleu qua dm doanh nghiep. Nen kinh to hOi nhap nhu nu& la hien nay thi cac doanh nghiep mudn tOn tai va de Ichach hang bith den San ahem cia minh (hi rat can nhung Ong ty td ethic su kien nhu COng ty Ka, Nguyen. Chink vi thd day la nganh kinh doanh se phut via manh me trong tuong lai.

14eiyin glai CJFeel 1linh ri07638

2I

Oar, eve Ihrie top ten, hap

greteaty (Dui JLne Oh

deign.

IL NHUNG UV DIEM, TON TM, BIEN PHAP KHAC PHUC

*Thuqn - Cong ty da tao duoc vi the canh tranh cue minh nen thi truOng, Ping buds: lOn tai
vS phat tri6n trong mOi muting kinh doanh canh tranh gay gat nhu hien nay.

- Cong ty khOng ngtrig cai lien phong Mich lam viec nhanh cluing,chinh xdcalat kat qua cao dap ling hen nhu can cGa khach hang, la didm ndi gitia doanh nghiep va ngutii Iieu dung. - COng ty buCic dau Lao ra mot hint] Anh 161 trong mat cac d6i tag ca trong nude 0 nude ngoai thong qua vier: harm thatch tot via can hop (long kinh tti - Cong ly xay dung dint dOi ngO nhan vien Faith nghe, kha nang thich (mg va lam viec cloth ap lye gang viec t6t, Cac nhan vien dust Ong ty tao dien kien lam viec trong mei muting thuan tai , tao dieu kien de ho phai huy nang luc va phat tridn. *KV) khan: Mac SU da co nhieu co gang dd dm duct met vi the shat dinh nen thi muting nhung Cong ty van con nhirng han chO va gap khOng it nhting kho khan: - MOi truting canh tranh ngay gang Ureic het nen Cong ly phai vuot qua /Mien in& thatch di clan chitim mot vi tri dac biet tren thi lofting. - Mac di; ea an dung he thong tong nghe thong tin cho tong cac ke loan, nhimg viec linh luting va cac khoan trich thee Wong cho ngutii lap Ong 0 lap bang luting van con tidn Dinh thn Ong. Nhu vay, Cong ty van chtia phat huy dupe hOt tong dung MP da cue gong nghe thOng an, vl Wry ke roan den luting dime tien Dinh chug that sir gun nhe. Tuy nhien, day la van de khOng phai don gian bin trong ka man lien luting cti rat nhien "s6 lieu song" khong de lap trinh ma hod. - Chi phi cikt doanh nghiep van Ion date biet la chi phi quan ly doanh nghiep. - Dd c6 thd canh tranh vdi can doanh nghiep khac gia san pham dich vy can hop 19 han, tuy nhien van can dam Duo char luong San ph:1m dich vu yarn trtii la die', nen de thug hien.

*BIO phap cal [hien,

- Ap dung 0 hoan this phan mem kd loan trong Ong tac ke' Loan lien luong va cac Itiman trich Iheo !ming. Vol mot DN nhu cOng ly c6 hoat clOng giao dich Itin, sham gia thi tong nhi6u sirkien Itin, thu but mot s6 Wong demg dao lsrc luting lao

*Mt

f ghntit Ent

(. 0169 R

22

93rin elm dna kip duo, imp

.r./3211 rail 7tne71tAng..2ong

Ming lam vigc, viec tinh luong la rat pthirc tap nen si dung k6 toan may la can thief de giam ban Ming viec khd khan, t6n nhigu thiri gian cho Ice man, giop cho viec tinh Mang dime thuc his nhanh thong va viec thanh min Wong duqc us Earth kip thoi.

Ill. PHUONG HUONG MAT TRIEN TRONG THOI GIAN Td1

- Trong nhang nam ldi Ming ty ca ke hoach mar (Ong kinh doanh, mua them (rang thief hi nham nang cao chat Mang that hien cac hop dung co hieu qua, Do Su khac biet yeti nlang d6i thi cash tranh Ma minh. - Giam chi phi de dat Marc nhfmg k& qua cao trong hoar (Icing kinh doanh, can dO Di lao dOng, Ong cao d6i sting Ma nhan vien va thu nhap trong doanh nghiep. - Muc tieu dat len hang Mu la chat luong t6t,dap (mg day du nhu cau du khach hang. - Phet huy cao moi nguon Iuc de xay dung mot dOi IV can hO cOng nhan vien co tri Mire cao, c6 dari song vat chat 4 dinh va dbi ..song tinh than phong phn. - Tang curing quan he voi cac d6i tic, ma rOng thi throng dac bigt la thi twang nu& ngoid dorm [Ma chudn bi t6t cac dieu kien 4 thich nghi v6i qud trinh hOi nhap WTO, hOi nhap kinh to qu6c to.

KIN NGHI VA GIAI PHAP NHAM NANG CAO HIEU OUA KINH DOANH
- Nang cao uy tin. vi the' Ma Greg ty tren thi fitting dE ti6p can nguon buy (Dug von met each ed higu qua va an loan hon trong can can tai sin wain vin cita cOng - Tang ctrang hoat dring ciut von, quan 19 tart cac khoim phai thu, cac klman den han hoac qua han de kip thi cd nhirmg Hen plain thich hap, tranh Ott firing COng ty bi chi& dung Van. - Xay dung he thong man ly chat che. Ding [hal rim hidu nguyen nhan tang boas giam bat thuang cUa cac khoan chi phi va doanh thu dd cri duce chitin luric kinh doanh 1.191)19 hon. - Tao Moe nidm tin, uy tin cho !Mach hang d6i vai cac san phdm dich vu cim ring ty: chit bong, gia ca phai chang... - CO k6 hoach thanh ly tai san, Mc may mac thiEt bi hOng khOng can ang, qua M ky lac hau, hieu qGa kem de' thu 116i On tai Mu tu.

IV. MOT

so

3141ry;n 7h girnE .&h pl07o s8

23

Iton (min dna, kip le4N h^P

7releing @Jai Xne lhnnq -emu

- Lunn t6 ethic cac lop hyc thOm d@ boi duang, Sag cao tay nghe cho can 60 cling nhan vien nham nang cao chat Sing san ptAnn de sin phdm c6 tinh canh tranh ann thi truong. - Tich cpc tim kiam thi trubs va ma rang quy mO kinh doanh. Trong m6i twang canh Ranh gay gat hien nay can tim choininh mat vi the siring vang dd hoot Ong va phat tridn.

KET LUAN
Cling via qua trinh hal nhap kinh la khu vac va the gibi, su ph& tridn viol bac cOa lama hoc Id thuat, Sing nghg thong tin cac doanh aghiep man duoc chap nhan,
,

ban tai va phat tridn thi phai dting sang hang chub that Erc vi bang chinh dot than cue mink neb Song sF bi dao Mai va bi thua ngay Si tren sari nha. Trong Wang nom qua aing ty da gat hai dirge nhung thanh Ong ding kd c6 nhfmg clang gap vac so phial Irian ctia dai sac trong viec giai guy& viec lam cho ngubi lac Ong, lam cho dbi sang vat chin va tinh than cim nhan vien trong CEng ty khOngngirng tai thiOn )(a nang can.
,

Qua qua SS hoc tap tai timing va thoi gian that tap tai COng ty, em nhan they rang trong taut to va tren 19 thuyat con c6 mot kboang each Sat dinh. D6 nit ngan dais khoang each do thl viec tim hide thqc la la rat quan sing va khOng thd thieu dal vdi m6i sinh Sau khi tim hieu mat dOng kinh dash, em dig math don dua ra cac giai phap nham Sag cao higu qua boat 'King can COng ty. Tuy nhien cac bign phalli con mang tinh 19 thuyat vi trinh 810 ban than la ce han va tang mot cluing mix Sat dinh. Vi say em rat mong disc so chi blio, gOp S tha cac hay co va cac co cad, anh chi trong Cong ty dd em hcan thanh tat ban "BS cao hoc tap tang hop" nay.

CIA clang, em xin cam an Se hay co trong airbag, cac cin cad, anh chi trong Cong ty cd alai cluing cap va td chile su hen KY' NguyOn da gam em trong suds qua
tinh that tap de em c thd holm thanh ban bao cac nay. Ern xin than [hash cam on !

Ha NOi, ngay 22 [hang 3 nam 2008

Sinh vies Nguyen Thi Thud Linh
7h42.124h 4207614 24