TRNG AI HOC BACH KHOA HA NOI

Vien Kinh te va Quan ly

Bo mon Quan tr kinh doanh

HNG DAN THC TAP TOT NGHIEP

(dnh cho sinh vin i hc Ngnh Qun tr kinh doanh)

Ths. Nguyn Tin Dng

TS. Ng Trn nh
Trang web: http://dungnt.tk

H Ni - 2012

MUC LUC
TIEU E

TRANG

1. Muc ch cua thc tap tot nghiep ............................................................................................... 3

2. Cac noi dung chnh cua bao cao TTTN ...................................................................................... 3

2.1. Trang ba va trang phu ba .................................................................................... 3

2.2. Xac nhan cua c s thc tap ................................................................................. 3
2.3. Phieu theo doi qua trnh thc tap cua sinh vien .................................................. 3
2.4. Muc luc .................................................................................................................. 8
2.5. Li m au ............................................................................................................ 8
2.6. Cac phan chnh cua bao cao TTTN ..................................................................... 9
2.7. Phan Phu luc........................................................................................................ 11
2.8. Phan tai lieu tham khao va trch dan ................................................................. 12
3. Cac quy nh ve hnh thc trnh bay BCTTTN ........................................................................ 13

3.1. nh dang cua bao cao ....................................................................................... 13

3.2. Trnh bay cac bang va hnh ................................................................................ 14
3.3. ong quyen bao cao thc tap............................................................................. 16
3.4. Phan tch so lieu .................................................................................................. 16
3.5. Phan tch mot so ty so tai chnh chon loc .......................................................... 17
4. Chuan b bao ve TTTN ............................................................................................................. 19

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1. Muc ch cua thc tap tot nghiep

Thc tap tot nghiep nham muc ch giup sinh vien tm hieu, nam vng cac van e thc
te doanh nghiep; ong thi van dung kien thc a hoc e tien hanh phan tch, anh
gia cac lnh vc hoat ong san xuat kinh doanh c ban cua doanh nghiep, t o a ra
nhan xet nhng mat con han che va e xuat hng e tai tot nghiep.
Sau khi ket thuc t thc tap tot nghiep, sinh vien se co kha nang:
Xac nh c nhng nhu cau ve d lieu va nguon d lieu phuc vu cho phan tch
kinh doanh
Phan tch, anh gia c cac mat quan tr cua mot doanh nghiep mot cach khoa
hoc
nh hng c dang e tai cua o an tot nghiep trong giai oan tiep theo.

2. Cac noi dung chnh cua bao cao TTTN

Mot bao cao TTTN gom co nhng noi dung chnh va c viet theo th t nh sau:
1. Trang ba va trang phu ba (theo mau)
2. Xac nhan cua c s thc tap (theo mau)
3. Nhan xet cua giao vien hng dan (theo mau)
4. Muc luc
5. Li m au
6. Danh muc cac ch viet tat (neu co)
7. Phan 1: Gii thieu khai quat chung ve doanh nghiep
8. Phan 2: Phan tch hoat ong kinh doanh cua doanh nghiep
9. Phan 3: anh gia chung va la chon hng e tai tot nghiep
10. Phu luc
11. Tai lieu tham khao
Di ay la nhng quy nh chi tiet ve tng noi dung cua bao cao TTTN.
2.1. Trang ba va trang phu ba
Trang ba va trang phu ba c trnh bay giong nhau theo mau Trang 4. S khac biet
duy nhat la trang ba c in tren ba mau, con trang phu ba c in tren giay.
2.2. Xac nhan cua c s thc tap
T nhan xet nay c trnh bay theo mau Trang 5, chiem tron 1 trang. Noi dung nhan
xet cu the co the thay oi cho phu hp vi ieu kien thc tap cua tng ngi. Sinh vien
phai lay c xac nhan cua c s thc tap, co dau tron o trc khi nop quyen.
2.3. Phieu theo doi qua trnh thc tap cua sinh vien

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Phieu nay dung e GVHD ghi nhng yeu cau va nhan xet ve viec co hoan thanh nhng
noi dung ma GVHD o yeu cau hay khong moi lan gap g sinh vien theo lch gap g
c thoa thuan gia sinh vienva GVHD. Xem mau trang sau.

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TRNG AI HOC BACH KHOA HA NOI

Vien Kinh te va Quan ly
--------------- o0o ----------------

BO CO THC TP TT NGHIP
a im thc tp: Cng ty 789 B Quc phng

Ho va ten sinh vien : Nguyen Van An

Lp
: Ha Long K9-QTDN
Ngi hng dan
: Ths. Nguyen Tien Dung

HA NOI - 2012

CONG HOA XA HOI CHU NGHA VIET NAM

oc lap T do Hanh phuc
----- o0o -----

XAC NHAN CUA C S THC TAP

Cong ty TNHH ABC co tru s tai:
So nha ............. Pho ....................................................
Phng .................. Quan (Th xa, TP) .................... Tnh (TP): ...........................
So ien thoai: ...................................... . So fax: .....................................................
Trang web: ..............................................................................................................
a ch e-mail: ........................................................................................................
Xac nhan
Anh (ch ): Nguyen Van A
Sinh ngay: ........................................................... So CMT: ..................................
La sinh vien lp: ................................................. So hieu SV: .............................
Co thc tap tai cong ty trong khoang thi gian t ngay ........ en ngay ............ Trong
thi gian thc tap tai cong ty, anh A a chap hanh tot cac quy nh cua cong ty va the
hien tinh than lam viec nghiem tuc, cham ch va chu kho hoc hoi.
Ngay ... thang ... nam .......
Ngi hng dan trc tiep
(ky va ghi ro ho ten)

Ngay ... thang ... nam .......

Xac nhan cua cong ty
(co ch ky va dau tron cua cong ty)

TRNG AI HOC BACH KHOA HA NOI

Vien Kinh te va Quan ly

CONG HOA XA HOI CHU NGHA VIET NAM

oc lap T do Hanh phuc

So 01-03/T-HBK-KTQL

PHIEU THEO DOI QUA TRNH THC TAP CUA SINH VIEN
Ho va ten: ........................................................................ .....................................................
Lp: .................................................. Nganh: ......................................................................
a iem thc tap: ...............................................................................................................
...............................................................................................................................................
Ngi hng dan: .................................................................................................................
TT

Ngay
thang

Noi dung cong viec

Xac nhan cua

GVHD

5
anh gia chung cua ngi hng dan: .............................................................................
.............................................................................................................................................
Ngay ... Thang ... Nam ......

2.5. Muc luc

Muc luc can co ten cac phan va so trang. So cap tieu e la 2, tieu e cap 1 la Phan,
tieu e cap 2 la cac muc chnh trong tng phan. Khong can thiet phai a vao cac tieu
muc nam trong cac muc chnh. Th du nh sau:

MUC LUC
Noi dung
Phan 1: Gii thieu chung ve doanh nghiep
1.1 Qua trnh hnh thanh va phat trien cua doanh nghiep
1.2 Chc nang nhiem vu cua doanh nghiep

Phan 2: Phan tch hoat ong kinh doanh cua doanh nghiep
2.1 Phan tch tnh hnh tieu thu va hoat ong marketing
2.2 Phan tch cong tac lao ong tien lng

Phan 3: anh gia chung va nh hng e tai tot nghiep

Trang
3
3
5
12
12
18
50

2.6. Li m au
Li m au dai khoang mot trang, bao gom nhng y chnh nh sau:
1. Y ngha cua t thc tap tot nghiep: thc tap tot nghiep nham muc ch g (ng
dung ly thuyet trong phan tch hoat ong kinh doanh tren thc te, nh hng
hoan thien)
2. Ly do chon c s thc tap: tai sao ban thc tap tai cong ty nay (ac iem hoat
ong cua cong ty, quan he, kha nang thu thap so lieu, )?
3. Li cam n oi vi c s thc tap, ngi hng dan tai c s, giao vien hng
dan tai Trng HBKHN va nhng ngi khac (gia nh, ngi than, ban be,
) v a tao ieu kien cho hoan thanh bao cao nay.
4. ac iem cua bao cao: cac noi dung chnh, nhng net ac biet trong noi dung va
hnh thc trnh bay.
5. Li cau th: the hien thai o mong c s gop y cua nhng ngi khac e bao
cao TTTN hoan thien hn.

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2.7. Cac phan chnh cua bao cao TTTN

Cac phan chnh cua bao cao TTTN trong khuon kho chng trnh ao tao Chuyen
nganh QTDN a c chuan hoa vi cac noi dung va th t nh di ay. Sinh vien
can phai thc hien thu thap d lieu va phan tch tat ca cac noi dung nay.
Phan 1: Gii thieu chung ve doanh nghiep
1.1. Qua trnh hnh thanh thanh va phat trien cua doanh nghiep
1.1.1. Ten, a ch va quy mo hien tai cua doanh nghiep (doanh nghiep co quy
mo ln, va hay nho)
1.1.2. Cac moc quan trong trong qua trnh phat trien
1.2. Chc nang nhiem vu cua doanh nghiep:
1.2.1. Cac chc nang, nhiem vu cua doanh nghiep (theo giay phep kinh doanh
cua doanh nghiep)
1.2.2. Cac hang hoa va dch vu hien tai (cac nhom hang hoa va dch vu chnh
ma doanh nghiep ang kinh doanh)
1.3. Cong nghe san xuat cua mot so hang hoa hoac dch vu chu yeu
1.3.1. S o quy trnh cong nghe san xuat (hoac quy trnh cong viec cua dch
vu oi vi mot vai san pham chu yeu)
1.3.2. Noi dung c ban cua cac bc cong viec trong quy trnh cong nghe
1.4. Hnh thc to chc san xuat va ket cau san xuat cua doanh nghiep
1.4.1. Hnh thc to chc san xuat doanh nghiep (doanh nghiep san xuat
chuyen mon hoa theo cong nghe, theo san pham hay chuyen mon hoa
ket hp?)
1.4.2. Ket cau san xuat cua doanh nghiep (ve s o ket cau san xuat, bo phan
san xuat chnh, bo phan san xuat phu tr va moi quan he gia chung)
1.5. C cau to chc cua doanh nghiep
1.5.1. S o c cau to chc (ve s o, nhan dang kieu s o la g (trc tuyen,
trc tuyen chc nang, ...), so cap quan ly)
1.5.2. Chc nang nhiem vu c ban cua cac bo phan quan ly
Phan 2: Phan tch hoat ong kinh doanh cua doanh nghiep
2.1. Phan tch tnh hnh tieu thu san pham va cong tac marketing
2.1.1. Tnh hnh tieu thu san pham trong nhng nam gan ay (so lieu ve lng
ban va doanh thu trong t nhat hai nam gan ay nhat, c phan tch theo
khu vc a ly, theo nhom san pham va theo nhom khach hang)
2.1.2. Chnh sach san pham th trng (ac iem san pham, chat lng, kieu
dang, bao b, nhan hieu, dch vu va nh hng th trng muc tieu cua
doanh nghiep (phuc vu ai?))
2.1.3. Chnh sach gia (muc tieu nh gia, phng phap nh gia va chnh sach
gia (bao gom gia c s, chiet khau va ac iem thanh toan) cua mot so
san pham chu yeu)
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2.1.4. Chnh sach phan phoi (ve s o cac kenh phan phoi cua doanh nghiep,
so lng va ac iem cua cac nha trung gian, chi ph va ket qua hoat
ong cua kenh)
2.1.5. Chnh sach xuc tien ban (cac phng phap xuc tien ban ma doanh
nghiep a s dung (quang cao, khuyen mai, ban hang trc tiep, quan he
vi cong chung va marketing trc tiep), trong moi phng phap neu ro
cac chng trnh a lam, chi ph va nhan xet)
2.1.6. Cong tac thu thap thong tin marketing cua doanh nghiep (thu thap thong
tin ve ai (ban than doanh nghiep, khach hang, oi thu va moi trng v
mo), thu thap thong tin g va thu thap bang phng phap nao)
2.1.7. Mot so oi thu canh tranh cua doanh nghiep (th trng, san pham, gia,
phan phoi va xuc tien ban, nhan xet nhng iem manh va iem yeu cua
cac oi thu nay)
2.1.8. Nhan xet ve tnh hnh tieu thu va cong tac marketing cua doanh nghiep
2.2. Phan tch cong tac lao ong, tien lng
2.2.1. C cau lao ong cua doanh nghiep (theo gii tnh, o tuoi, hoc van, bac
th, ...)
2.2.2. nh mc lao ong (mc san lng hoac mc thi gian oi vi viec san
xuat mot san pham cu the)
2.2.3. Tnh hnh s dung thi gian lao ong (tong thi gian lam viec theo che
o, thi gian ngh viec, thi gian lam viec thc te)
2.2.4. Nang suat lao ong (cach tnh nang suat lao ong, xu the bien ong)
2.2.5. Tuyen dung va ao tao lao ong (quy trnh tuyen dung, cac hnh thc
ao tao nhan vien, cac chng trnh ao tao a thc hien, chi ph, ket
qua)
2.2.6. Tong quy lng va n gia tien lng (phng phap xay dng tong quy
lng ke hoach, n gia tien lng ke hoach, tong quy lng thc te, n
gia tien lng thc te)
2.2.7. Tra lng cho cac bo phan va ca nhan (phng phap chia lng theo thi
gian, theo san pham hay theo hp ong lao ong, bang lng cua mot bo
phan cu the)
2.2.8. Nhan xet ve cong tac lao ong va tien lng cua doanh nghiep
2.3. Phan tch cong tac quan ly vat t, tai san co nh
2.3.1. Cac loai nguyen vat lieu dung trong doanh nghiep
2.3.2. Cach xay dng mc s dung nguyen vat lieu
2.3.3. Tnh hnh s dung nguyen vat lieu: nhap, xuat, ton kho nguyen vat lieu
2.3.4. Tnh hnh d tr, bao quan va cap phat nguyen vat lieu
2.3.5. C cau va tnh hnh hao mon cua tai san co nh
2.3.6. Tnh hnh s dung tai san co nh (thi gian lam viec thc te, cong suat
lam viec thc te cua cac tai san co nh)
2.3.7. Nhan xet ve cong tac quan ly vat t va tai san co nh.
2.4. Phan tch chi ph va gia thanh
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2.4.1. Phan loai chi ph (cac cach phan loai chi ph ma doanh nghiep ang s
dung, theo yeu to hay theo khoan muc ...)
2.4.2. Xay dng gia thanh ke hoach (phng phap xac nh, cac so lieu ve gia
thanh tong san lng va gia thanh n v cua mot san pham chu yeu)
2.4.3. Phng phap tap hp chi ph va tnh gia thanh thc te
2.4.4. Cac loai so sach ke toan (doanh nghiep ghi chep vao nhng so g: nhat
ky chng t, so cai, ...)
2.5. Phan tch tnh hnh tai chnh cua doanh nghiep
2.5.1. Phan tch bang bao cao ket qua hoat ong kinh doanh (ty trong cua cac
loai chi ph, li nhuan trong doanh thu thuan, xu the bien oi cua doanh
thu, chi ph va li nhuan, y ngha)
2.5.2. Phan tch bang can oi ke toan (c cau tai san va nguon von, ty trong
cua cac loai tai san va nguon von chnh trong tong tai san cua doanh
nghiep, xu the bien oi, y ngha)
2.5.3. Phan tch mot so ty so tai chnh (tnh toan cac ty so ve kha nang thanh
toan, c cau tai chnh, kha nang hoat ong va kha nang sinh li, xu the,
y ngha)
2.5.4. Nhan xet ve tnh hnh tai chnh cua doanh nghiep (ve kha nang thanh
toan, c cau tai chnh, kha nang hoat ong va kha nang sinh li)
Phan 3: anh gia chung va nh hng e tai tot nghiep

3.1. anh gia chung ve cac mat quan tr cua doanh nghiep
3.1.1. Cac u iem (tong ket cac u iem tng mat quan tr trong Phan 2:
marketing, lao ong tien lng, san xuat, ke toan, tai chnh; co dien giai
ngan gon nguyen nhan)
3.1.2. Nhng han che (tong ket cac nhc iem tng mat quan tr: marketing,
lao ong tien lng, san xuat, ke toan, tai chnh; co dien giai ngan gon
nguyen nhan)
3.2. nh hng e tai tot nghiep (o an tot nghiep se giai quyet van e nao, tai sao
ban chon van e o, phng hng giai quyet van e la g)
2.8. Phan Phu luc
Nhng bang so lieu, hnh ve, cong thc ... ma khong that s quan trong lam va khong
c coi la rat can thiet se c at phan Phu luc. Th du nh cac bang can oi ke
toan, bang bao cao ket qua hoat ong kinh doanh chi tiet cua doanh nghiep, cac bang
nh mc nguyen vat lieu chi tiet, cac quy nh chi tiet ve tien lng, cac s o mat
bang chi tiet cua doanh nghiep, cac hnh anh ve san pham cua doanh nghiep co the a
vao phan phu luc.
Can co mot trang rieng e ghi tieu e cua cac phu luc. Sau o se la cac phu luc c
sap xep theo th t a ghi trong trang nay. Th du:
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CAC PHU LUC

Phu luc 1: Bang bao cao ket qua hoat ong kinh doanh 2009
Phu luc 2: Bang can oi ke toan 2009
Phu luc 3: nh mc tieu hao nguyen vat lieu trong san xuat khoa clemon
Phu luc 4: Mot so san pham tieu thu manh cua Cong ty khoa Viet - Tiep

2.9. Phan tai lieu tham khao va trch dan

1. Tai lieu tham khao c xep rieng theo tng ngon ng (Viet, Anh, Phap, c, Nga,
Trung, Nhat ). Cac tai lieu bang tieng nc ngoai phai gi nguyen van, khong phien
am, khong dch, ke ca tai lieu bang tieng Trung Quoc, Nhat (oi vi nhng tai lieu
bang ngon ng con t ngi biet co the them phan dch tieng Viet i kem theo moi tai
lieu). 1
2. Tai lieu tham khao xep theo th t ABC ho ten tac gia luan an theo thong le cua
tng nc:
Tac gia la ngi nc ngoai: xep th t ABC theo ho.
Tac gia la ngi Viet nam: xep th t ABC theo ten, nhng van gi nguyen th
t thong thng cua ten ngi Viet Nam, khong ao ten len trc ho.
Tai lieu khong co ten tac gia th xep theo th t ABC t au cua ten c quan ban
hanh bao cao hay an pham, v du: Tong cuc Thong ke xep vao van T, Bo Giao
duc va ao tao xep vao van B, v.v.
3. Tai lieu tham khao la sach, luan an, bao cao phai ghi ay u cac thong tin sau:
Ten cac tac gia hoac c quan ban hanh (khong co dau ngan cach)
(Nam xuat ban), (at trong ngoac n, dau phay sau ngoac n)
Ten sach, luan an, hoac bao cao, (in nghieng, dau phay cuoi ten)
Nha xuat ban, (dau phay cuoi ten nha xuat ban)
Ni xuat ban, (dau cham ket thuc tai lieu tham khao).
4. Tai lieu tham khao la bai bao trong tap ch, bai trong mot cuon sach ghi ay u
cac thong tin sau:
Ten cac tac gia (khong co dau ngan cach)
(Nam cong bo), (at trong ngoac n, dau phay sau ngoac n)
Ten bai bao, (at trong ngoac kep, khong in nghieng, dau phay cuoi ten)
Ten tap ch hoac ten sach, (in nghieng, dau phay cuoi ten)
Tap (khong co dau ngan cach)
(So), (at trong ngoac n, dau phay sau ngoac n)
Cac so trang, gach ngang gia hai ch so, dau cham ket thuc.

Phu luc 14, Van ban hng dan anh gia luan an tien sy (Kem theo tai Q so 18/2000/Q BGD&T ngay
8/6/2000 cua Bo Giao duc va ao tao.

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Can chu y nhng chi tiet trnh bay neu tren. Neu tai lieu dai hn mot dong th nen trnh
bay sao cho t dong th hai lui vao so vi dong th nhat 1 cm e phan tai lieu tham
khao c ro rang va de theo doi.
Di ay la th du ve trnh bay tai lieu tham khao.

TAI LIEU THAM KHAO

Tieng Viet
1. Ngo Tran Anh (2000), Kinh te va Quan ly doanh nghiep, NXB Khoa hoc va Ky
thuat, Ha Noi.
2. Nguyen Tien Dung (2010), Hng dan Thc tap tot nghiep, Khoa Kinh te va
Quan ly, Trng ai hoc Bach khoa Ha Noi.
3. Nguyen Tien Dung (2010), Cac cau hoi c ban ve Thc tap tot nghiep va hng
dan tra li, Khoa Kinh te va Quan ly, Trng ai hoc Bach khoa Ha Noi.
4. Nguyen Tien Dung va Nguyen Van Thanh (2006), Interbrand xac nh gia tr
thng hieu bang cach nao?, Tap ch Marketing, So 23, 42-44.
Tieng Anh
5. Aaker, D. (1991), Managing Brand Equity, The Free Press, New York.
6. Kapferer, Jean-Noel (2008), The New Strategic Brand Management, 4th edition,
Kogan Page Limited, London, UK.
7. Kotler, P. (2006), Marketing Management, 13rd edition, Pearson Education
International, New Jersey, USA.
Cac trch dan trong bao cao phai ch ro ten tac gia, nam va trang bao nhieu, hay t
trang nao en trang nao. Th du:
Marketing la mot qua trnh xa hoi va quan ly ma thong qua o cac ca nhan va
cac nhom thoa man c nhng nhu cau thong qua trao oi (Kotler 2006, 12)
hoac
C cau to chc theo chc nang la c cau to chc trong o cap di co the nhan
menh lenh t nhieu phong ban chc nang khac nhau. oi khi, cac menh lenh nay
co the mau thuan hoac trai ngc vi nhau, gay kho khan cho ngi tha hanh.
(Ngo Tran Anh 1999, 31).

3. Cac quy nh ve hnh thc trnh bay BCTTTN

3.1. nh dang cua bao cao
3.1.1. C giay va le giay:

C giay cua trang in la A4 (29,7cm x 21cm).

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 Le trai = 3cm. Le phai = 2cm. Le tren = Le di = 2,5cm.

3.1.2. Phong ch va nh dang

Co the dung mot trong ba kieu phong ch sau lam phong ch chnh va vi cac nh
dang nh sau:
Phong .VnTime 13 points; dan dong 1,2 lines; canh le hai ben (justified)
Phong Times New Roman 13 points; dan dong 1,2 lines; canh le hai ben;
Phong VNI-Times 13 points; khong dan dong; canh le hai ben.
Phong ch cua cac tieu e chng, phan, bang va hnh va phong ch trong cac bang va
hnh s dung cung kieu phong nh phong ch chnh, c ch ln hn hoac nho hn
phong ch chnh.
Quy cach trnh bay cac e muc
Tieu e

Kieu phong va c phong

Th du

Cap 1 (ten Phong Times New Roman

phan)
hoac tng ng, c 16
point, am, hoa
Cap 2 (e
muc 1.1,
2.3, )
Cap 3 (e
muc 1.1.1,
2.2.1,
Cap 4
(khong
anh so
na)

Phong Times New Roman

hoac tng ng, c 15
point, am, thng, khong
hoa.
Phong Times New Roman
hoac tng ng, c 14
point, am, thng, khong
hoa.
Phong Times New Roman
hoac tng ng, c 13
point, am, nghieng,
khong hoa.

PHAN 1
GII THIEU CHUNG VE
DOANH NGHIEP
2.1. Phan tch tnh hnh tieu thu va
hoat ong marketing cua doanh
nghiep
2.1.1 Ket qua tieu thu cua doanh
nghiep trong thi gian gan ay
Ket qua tieu thu theo mat hang 2008-2009

3.2. Trnh bay cac bang va hnh

3.2.1. Ten goi Bang va Hnh

Cac so lieu va bang chng minh hoa trong bao cao co the chia thanh hai loai la bang
(table) va hnh (figure). Tat ca nhng so lieu, ch viet c lap thanh hang va cot eu
thuoc ve bang. Tat ca nhng s o, o th, bieu o, lc o, lu o, ... eu c goi
chung la hnh.
Th du:
Bang 2.1 Doanh thu 2008-2009 theo khu vc a ly,
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 Bang 2.12 So lng va chat lng lao ong cua Cong ty nam 2009
Hnh 1.3 S o c cau to chc cua Cong ty nam 2009
Hnh 2.8 o th lng tieu thu va doanh thu 2008-2009 cua Cong ty.
3.2.2. anh so th t Bang va Hnh

Tat ca cac Bang va Hnh eu phai co ten va phai c anh so. Ten cua Bang va cua
Hnh c at pha tren cua Bang va Hnh o. Phong ch la phong ch chnh va canh
le gia.
So th t cua Bang hoac Hnh la mot cum ch so gom hai phan, ngan cach nhau bi
dau cham, th du nh Bang 3.15, Hnh 2.8. Phan au cua cum ch so nay ch so th t
cua Phan hay Chng cua bao cao. Phan sau cua cum ch so nay ch so th t cua
Bang (hoac Hnh) trong Phan hay Chng o. Th du nh Bang 3.15 co ngha la Bang
th 15 trong Phan 3 cua bao cao, Hnh 2.8 la Hnh th 8 trong Phan 2 cua bao cao.
3.2.3. n v tnh cua bang

Neu tat ca cac ai lng hay con so ghi trong mot bang co cung mot n v tnh,
n v tnh c ghi pha tren ben phai cua bang o.
Neu a so nhng ai lng hay con so trong mot bang co cung mot n v tnh,
n v tnh c ghi pha tren ben phai cua bang o. Nhng ai lng trong
bang ma co n v tnh khac se c ghi rieng.
Neu nhng ai lng hay con so trong mot bang co nhieu n v tnh khac nhau,
nh la lt, chiec, oi, kg, ong, ... can co cot hay hang n v tnh rieng.
3.2.4. Trnh bay so lieu trong bang

Cac con so trong bang c canh le phai, theo nguyen tac cua ke toan.
Moi con so trong bang phai c phan tach phan nghn bang dau cham (.), theo
nh quy nh ke toan Viet nam.
Cac con so cung tnh chat, th du nh cung phan anh doanh thu, li nhuan, chi
ph, tai san, ty trong, ty le tang trng, ... can c trnh bay vi so ch so cua
phan thap phan nh nhau, chang han nh cac so lieu trong cung cot ty trong
c lay vi mot ch so thap phan, tc la mot ch so sau dau phay thap phan.
3.2.5. Trch dan nguon oi vi bang va hnh

Viec a ra cac d lieu trong bang va hnh can c trch nguon cu the. Dong trch dan
nguon d lieu cua mot bang hay mot hnh c at ngay pha di cua bang o hay
hnh o. Phong ch trch dan la cung kieu vi phong ch chnh nhng c ch nho hn
(10-11 point), canh le trai.

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3.2.6. Phong ch cua bang va hnh

Loai ch

Kieu phong va c phong

Tieu e bang va hnh

Ch trong bang va
trong hnh
Nguon

Times New Roman hoac tng ng, c 12-13 point, am

Arial 8-9 point hoac tng ng, regular (bnh thng)
Times New Roman hoac tng ng, c 10-11 point, regular
(bnh thng). Nguon at goc di ben trai cua bang va
hnh.
Times New Roman hoac tng ng, c 10-11 point, regular
(bnh thng). n v tnh at goc tren ben phai cua bang.

n v tnh

Th du:
Bang 2.1 Doanh thu 2008-2009 theo khu vc a ly
VT: trieu ong
2008
So tien

2009

Ty trong (%)

So tien

So sanh 2009 vi 2008

Ty trong (%)

Mc tang

Ty le tang (%)

Ha Noi

200

20,0%

260

22,4%

60

30,0%

Hai Phong

300

30,0%

320

27,6%

20

6,7%

Quang Ninh
Tong so

500

50,0%

580

50,0%

80

16,0%

1.000

100,0%

1.160

100,0%

160

16,0%

Nguon: Phong Kinh doanh.

3.3. ong quyen bao cao thc tap

Bao cao TTTN c ong ba mem. Tong so trang cua cac phan chnh (t Phan 1 en
het Phan 3) t 30 en 35 trang, khong ke en so trang cua phan Phu luc va m au.
3.4. Phan tch so lieu
Phan tch la s so sanh, oi chieu gia cai nay va cai kia vi muc ch nhan dang xu
the bien ong, mc o anh hng va nguyen nhan. Trong phan tch can lam ro:
1. Xu the bien ong: tang hay giam, nhieu hay t
2. Y ngha cua xu the nay: xu the o co anh hng tot hay xau oi vi doanh
nghiep?
3. Nguyen nhan cua xu the nay: tm hieu nhng nhan to nao co the gay nen xu the
o?
Nhng so sanh can phai lam trong phan tch la:
1. So sanh so thc te vi so ke hoach
2. So sanh so thc te nam nay vi so thc te nam trc

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3. So sanh so thc te cua doanh nghiep vi so thc te cua ngi khac cung mot
thi iem (nh so sanh vi oi thu, vi trung bnh nganh, vi trung bnh cua nen
kinh te).
T nhng bang so lieu thu thap t c s thc tap va cac nguon khac, sinh vien can phai
che bien no e phuc vu cho muc ch phan tch. Viec che bien thong thng oi hoi:
1. Loai bt nhng so lieu khong lien quan
2. Them vao cac cot phan tch hoac cac hang phan tch
Cot phan tch la cot cung cap s so sanh gia mot cot so lieu nay vi mot cot so lieu
khac. S so sanh bao gom so sanh tuyet oi (mc thay oi) va so sanh tng oi (ty le
thay oi). Cot phan tch thng khong co san khi SV xin so lieu, ma phai do SV t che
bien. Th du nh cac cot So sanh TH vi KH va TH2009 vi TH2008 bang di ay
la cac cot phan tch. Hang phan tch cung c nh ngha tng t nh cot phan tch.
Ch tieu

TH2009

KH2008

TH2008

So sanh TH vi KH
Mc

Ty le (%)

So sanh TH09 / TH08

+/-

Doanh thu thuan

Chi ph ban hang
Li nhuan sau thue

Nguon: Phong Ke toan.

3.5. Phan tch ty so tai chnh

Co hai loai d lieu: cac d lieu c tap hp trong mot ky, nh trong mot (so) tuan,
thang, qu hoac nam va cac d lieu c tap hp tai mot thi iem, nh vao cuoi moi
tuan, thang, quy hoac nam. Th du:
D lieu thi ky: doanh thu, chi ph, lng tieu hao vat t, ...
D lieu thi iem: tai san, nguon von, so lao ong, so may moc thiet b, ....
Khi tnh ty so tai chnh hoac cac ty so gia hai ai lng, mot ai lng mang tnh thi
iem, mot ai lng mang tnh thi ky, e am bao chnh xac th gia tr cua ai lng
thi iem phai lay la gia tr trung bnh cua gia tr au ky va cuo i ky tnh toan. Th du:
khi tnh ty so gia doanh thu va tong tai san, li nhuan va tong tai san cho nam 2009 th
doanh thu la doanh thu nam 2009, tong tai san la trung bnh cua tong tai san au nam
va cuoi nam 2009. Khi muon so sanh ty so li nhuan tren tong tai san cua hai nam
2008 va 2009 chang han, chung ta phai co so lieu tong tai san cuoi cua cac nam
2007, 2008 va 2009.
Bang di ay cung cap mot so ty so tai chnh chon loc, can phai c tnh toan va viet
trong bao cao. Ky hieu K ai dien cho Kha nang thanh toan, C ai dien cho C cau, V
ai dien cho Kha nang luan chuyen von (he so quay vong), T ai dien cho thi gian va
L ai dien cho Doanh li.

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Viec phan tch cac ty so tai chnh can c thc hien theo tng noi dung: phan tch ve
kha nang thanh toan, ve c cau tai chnh, ve kha nang luan chuyen va ve kha nang sinh
li.
Phan tch kha nang thanh toan
Cac ty so ve kha nang thanh toan cang cao, kha nang thanh toan cang tot.
Ty so KNTT chung. Neu ty so nay nho hn 1, doanh nghiep se gap kho khan
trong thanh toan n ngan han. Neu ty so nay ln hn 1, can xem xet them ty so
KNTT nhanh.
Ty so KNTT nhanh. Neu ty so nay khong nho hn 1, doanh nghiep co kha nang
thanh toan mot cach de dang cac khoan n ngan han. Neu ty so nay nho hn 1,
doanh nghiep co the gap kho khan trong thanh toan trong cac khoan n ngan
han.
Phan tch c cau tai chnh
Ty so c cau TSDH va Ty so tai tr dai han. TSDH phan anh s au t dai han
cua doanh nghiep. No can tng xng vi nguon von dai han (NVDH bang tong
cua NVCSH va N dai han). Neu TSDH > NVDH (tc la Ty so c cau TSDH >
Ty so tai tr dai han) th tc la doanh nghiep a s dung mot phan nguon von
ngan han e tai tr cho tai san dai han, nh vay la rui ro cao. Neu ngc lai,
TSDH nho hn hoac bang NVDH (tc la Ty so c cau TSDH > Ty so tai tr dai
han), tnh hnh tai chnh la vng chac.
Ty so t tai tr. Ty so nay cang ln th mc o rui ro ve tai chnh cang nho. Neu
ty so nay nho hn 0,5, tnh hnh tai chnh la khong vng chac, v phan n ln hn
nguon von chu s hu. Neu ty so nay ln hn hoac bang 0,5, tnh hnh tai chnh
la vng chac. Gia tr ep nhat (gia tr vang) cua ty so nay la 0,5.
Phan tch kha nang hoat ong (nang suat)
Cac ty so ve kha nang hoat ong hay nang suat cang ln the hien rang 1 ong
tai san cang tao ra nhieu ong doanh thu hn.
Thi gian thu tien ban hang cang ngan cang tot, v doanh nghiep cang t b chiem
dung von.
Thi gian thanh toan tien mua hang cho nha cung cap cang dai cang tot, v
doanh nghiep chiem dung c cang nhieu von cua ngi khac.
Lu y khi tnh cac ty so ve kha nang hoat ong, gia tr cua tai san mau so phai
lay la gia tr bnh quan, tc la au ky cong cuoi ky chia oi.
Phan tch kha nang sinh li (ty suat li nhuan hay doanh li)
Cac ty so ve kha nang sinh li cang ln cang tot.

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 Ty so kha nang sinh li cua tong tai san (doanh li von kinh doanh) la quan
trong nhat oi vi doanh nghiep.
Ty so kha nang sinh li cua von chu la quan trong nhat oi vi cac co ong.
Mot so lien he: LVKD = LDTTxVTTS (cong thc Du Pont); LVC = LVKD : CNVCSH
Lu y khi tnh cac ty so kha nang sinh li, gia tr cua mau so (tai san hay von
chu s hu) phai lay la gia tr bnh quan.
Cac ty so tai chnh

Ky hieu

Cong thc tnh

1. Cac ty so ve kha nang thanh toan

1a. Ty so kha nang thanh toan chung (hien
hanh)

KHH

1b. Ty so kha nang thanh toan nhanh

KN

Tai san ngan han

N ngan han
Tai san ngan han - Hang ton kho
N ngan han

2. Cac ty so ve c cau tai chnh

2a. Ty so c cau tai san ngan han
2b. Ty so c cau tai san dai han
2c. Ty so t tai tr
2d. Ty so tai tr dai han

CTSNH
CTSDH
CNVCSH
CTTDH

TS ngan han / Tong TS

TS dai han / Tong TS
Nguon von CSH / Tong TS
(NVCSH + N dai han) / Tong TS

VTSNH
VTTS
VHTK
TPThu

Doanh thu thuan / TS ngan han bnh quan

Doanh thu thuan / Tong TS bnh quan
Doanh thu thuan / Hang ton kho bnh quan
Cac khoan phai thu t khach hang bnh quan
/ (Doanh thu/ 365)
Cac khoan phai tra cho ngi ban bnh quan
/ (Gia tr hang mua co thue / 365)

3. Cac ty so ve kha nang hoat ong (Sc

san xuat / Nang suat)
3a. Nang suat cua TS ngan han)
3b. Nang suat cua tong tai san)
3c. Ty so vong quay hang ton kho
3d. Thi gian thu tien ban hang
3e. Thi gian thanh toan tien mua hang cho
nha cung cap

TPTra

4. Cac ty so ve kha nang sinh li (Sc

sinh li / Doanh li)
4a. Doanh li tieu thu (Sc sinh li cua
doanh thu thuan / Ty suat LN tren doanh
thu) ROS (Return On Sales)

ROS

LN sau thue / Doanh thu thuan

4b. Doanh li von chu (Sc sinh li cua von

CSH / Ty suat LN tren von chu s hu)
ROE (Return On Equity)

ROE

LN sau thue / Nguon von CSH bnh quan

4c. Doanh li tong tai san (Sc sinh li cua

von kinh doanh / Ty suat LN tren von kinh
doanh) ROA (Return On Assets)

ROA

LN sau thue / Tong TS bnh quan

4. Chuan b bao ve TTTN

Sinh vien se c coi la u t cach bao ve TTTN khi hoi u nhng ieu kien sau ay:
Bao cao TTTN a c ong quyen theo ung quy nh ve hnh thc trnh bay
a noi tren.
T xac nhan cua c s thc tap a c ky va ong dau tron o.

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 GVHD a ky vao phieu theo doi qua trnh TTTN hoac ong y cho bao ve TTTN
trong trng hp GVHD phai i cong tac xa khong the ky c quyen bao cao
ma sinh vien nop.
Moi sinh vien can phai chuan b 2 quyen bao cao TTTN: mot ban in nop cho GVHD e
GVHD nop cho Khoa, mot ban copy e sinh vien cam theo ngi khi bao ve TTTN.
Ngoai ra, sinh vien phai copy cac file anh may bao cao TTTN nop cho GVHD trong 1
a CD-ROM.
Phan bao ve TTTN cua moi sinh vien se dien ra trong vong 20-30 phut. Hnh thc bao
ve la van ap, mot thay mot tro. GV cham se hoi lien tuc toan bo noi dung cua bao cao
e anh gia mc o hieu biet ve ly thuyet va thc tien cua sinh vien.
Cac cau hoi TTTN gom 2 phan: ly thuyet va thc te, trong o cac cau hoi thc te c
u tien hn. Cac dang cau hoi thng gap la:
Cau hoi nhan dang khai niem: o la g? c xac nh nh the nao tren ly
thuyet? Tren thc te doanh nghiep nay no c xac nh nh the nao?
Cau hoi ve so lieu: con so trong bang c xac nh nh the nao, c thong ke
hay c tnh t cong thc nao, y ngha cua no la g?
Cau hoi ve ky nang phan tch: Nhn vao so lieu ay, ta thay ieu g? (cai g
bien ong tang/giam nhieu nhat, t nhat, y ngha cua xu the o)
Cau hoi ve nguyen nhan: Co nhng nhan to nao anh hng ti xu the o? Nhng
nguyen nhan nao tao nen s khac biet gia A va B? Tai sao lai noi nh vay? Tai
sao lai muon lam e tai nay?

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