I.

Phn tch khi qut bng cn i k ton:

1. Phn tch tnh hnh ti sn:
TI SN CA CNG TY QUA 3 NM (2011-2013)
VT: Triu ng
Chnh lch 2012/2011
Ch tiu
A-TI
SN
NGN
HN
I.Tin v
cc
khon
tng
ng
tin
1.Tin
2. Cc
khon
tng
ng
tin
II. Cc
khon
u t ti
chnh
ngn hn
1. u t
ngn hn
2. D
phng
gim gi
u t
ngn hn
III. Cc
khon
phi thu
ngn hn
1. Phi
thu
khch
hng
2. Tr
trc

Nm 2011

Nm 2012

Chnh lch 2013/2012

Nm 2013

9.467.683

11.110.610

13.018.930

3.156.515

1.252.120

2.745.645

790.515

852.120

1.394.534

2.366.000

400.000

1.351.111

736.033

3.909.275

4.167.317

815.277

4.039.304

4.313.292

(79.244)

(130.028)

(145.975)

2.169.205

2.246.363

2.728.421

1.143.168

1.269.841

1.894.721

795.149

576.619

423.821

S tin

S tin

1.642.927

17,35

1.908.320

17,18

(1.904.395)

(60,33)

1.493.525

119,28

61.605

7,79

542.414

(1.966.000)

(83,09)

951.111

237,78

3.173.242

431,13

258.042

6,6

3.224.027

395,45

273.988

6,78

(50784)

64,09

(15.947)

12,26

77.158

3,56

482.058

21,46

126.673

11,08

624.880

49,21

(218.530)

(27,48)

(152.798)

(26,5)

63,65

cho
ngi
bn
3. Cc
khon
phi thu
khc
4. D
phng
phi thu
ngn hn
kh i
IV. Hng
tn kho
1. Hng
tn kho
2. D
phng
gim gi
hng tn
kho
V. Ti
sn ngn
hn khc
1. Chi
ph tr
trc
ngn hn
2. Thu
gi tr
gia tng
c
khu tr
3. Ti
sn ngn
hn khc
B - TI
SN
DI
HN
I. Ti sn
c nh
1. Ti
sn c
nh hu
hnh
Nguyn
gi
Gi tr
hao mn

232.805

403.754

417.267

(1.918)

(3.852)

(7.387)

3.272.496

3.472.845

3.217.483

3.277.430

3.476.300

3.227.860

(4.934)

(3.455)

(10.376)

133.434

230.005

160.062

56.909

72.343

129.708

74.772

154.118

25.468

1.752

3.543

4.886

6.114.989

8.587.258

9.856.484

5.044.762

8.042.300

8.918.416

3.493.628

4.223.443

7.849.058

5.301.827

6.512.875

11.147.267

(1.808.198)

(2.289.432)

(3.298.209)

170.949

73,43

13.513

3,35

(1.934)

100,83

(3.535)

91,77

200.349

6,12

(255.362)

(7,35)

198.870

6,07

(248.440)

(7,15)

1.479

(29,98)

(6.921)

200,32

96.571

72,37

(69.943)

(30.41)

15.434

27,12

(57.365)

79,3

79.346

106,12

(128.65)

(83,47)

1.791

102,23

1.343

37,91

2.472.269

40,43

1.269.226

14,78

2.997.538

59,42

876.116

10,89

729.815

20,89

3.625.615

85,85

1.211.048

22,84

4.634.392

71,16

(481.234)

26,61

(1.008.777)

44,06

ly k
3. Ti
sn c
nh v
hnh
Nguyn
gi
Gi tr
hao mn
ly k
4. Chi
ph xy
dng c
bn d
dang
5. Bt
ng sn
u t
Nguyn
gi
Gi tr
hao mn
ly k
II. Cc
khon
u t ti
chnh di
hn
1. u t
vo cng
ty con
2. u t
di hn
khc
3. D
phng
gim gi
u t ti
chnh di
hn
III. Ti
sn di
hn khc
1. Chi
ph tr
trc di
hn
2. Ti
sn thu
thu nhp

256.046

253.616

531.485

383.409

387.180

690.742

(127.363)

(133.564)

(159.257)

1.295.087

3.565.241

537.872

100.671

96.714

149.446

117.666

117.666

176.332

(16.995)

(20.952)

(26.886)

846.714

284.429

318.308

205.418

217.945

284.629

783.646

80.840

43.927

(142.351)

(14.355)

(10.249)

107.338

150.152

295.112

25.598

41.073

171.151

80.643

108.002

115.300

(2.430)

(0,95)

277.869

109,56

(344691)

(89,9)

303.562

78,4

(6201)

4,87

(25.693)

19,24

2.270.154

175,29

(3.027.369)

(84,91)

(3.957)

(3,93)

52.732

54,52

58.666

49,86

(3.957)

23,28

(5.934)

28,32

(562.285)

(66,41)

33.879

11,91

12.527

6,1

66.684

30,6

(702.806)

(89,68)

(36.913)

(45,66)

127.996

(89,92)

4.106

(28,6)

42.814

39,89

144.96

96,54

15.475

60,45

130.078

316,7

27.359

33,93

7.298

6,76

hon li
3. Ti
sn di
hn khc
4. Li
th
thng
mi
TNG
CNG
TI
SN

1.096

1.076

8.660

15.503

13.662

174.464

15.582.671

19.697.868

22.875.414

(0.02)

(1,82)

7.584

704,83

(1.841)

(11,88)

160.802

1177

4.115.197

26,41

3.177.546

16,13

25000000

20000000
9856484
8587258

15000000

Ti sn di hn

6114989

Ti sn ngn hn

10000000

5000000

9467683

11110610

13018930

0
2011

2012

2013

Biu c cu ti sn ca cng ty qua 3 nm (2011-2013). VT: triu ng

Nhn vo biu trn ta thy quy m ti sn ca cng ty m rng lin tc trong 3 nm qua.Trong ti sn ngn
hn lun chim t trng cao hn so vi ti sn di hn. So vi nm 2011, nm 2012 ti sn di hn tng nhanh
hn so vi tc tng ca ti sn ngn hn nhng n nm 2013 th ngc li. thy r hn s bin ng ny
ta phn tch c th s thay i ca cc khon mc trong ti sn ngn hn v ti sn di hn.
a. Ti sn ngn hn:
Ch tiu
Nm 2011
Tin v cc khon tng
33.34
ng tin
Cc khon u t ti
7.77
chnh ngn hn
Cc khon phi thu
22.91
ngn hn
Hng tn kho
34.56

Nm 2012
11.27

Nm 2013
21.09

35.19

32.01

20.22

20.96

31.26

24.71

Ti sn ngn hn khc

1.41

2.07

1.23

Bng t trng tng khon mc trong ti sn ngn hn (%)

Nhn chung ti sn ngn hn tng u vi tc tng bnh qun 17 % qua cc nm. Nhn vo bng trn, ta thy
nm 2011, khon mc tin v cc khon tng ng tin vi hng tn kho chim t trng cao trong ti sn
ngn hn nhng n nm 2012 v 2013, cc khon u t ti chnh ngn hn li chim t trng cao nht. c
bit khon mc tin v cc khon tng ng tin vi khon mc u t ti chnh ngn hn c s bin ng
kh ln t nm 2011 n 2012 : t trng tin & tng ng tin gim mnh trong khi t trng cc khon u t
ti chnh ngn hn tng mnh. iu ny c th kt lun ban u l cng ty dng tin u t vo cc khon
ti chnh ngn hn. hiu su hn ta i vo tng khon mc trong ti sn ngn hn:

Tin v cc khon tng ng tin: Khon mc ny c s bin ng ln v kh tht thng qua 3

nm. C th nm 2012 khon mc ny gim 1.904.395, tng ng 60,33 % so vi nm 2011. n nm
2013, tin v tng ng tin tng ti 1.493.525 triu ng tng ng t l tng 119,28 %. S bin
ng ny ch yu n t cc khon tng ng tin, gim mnh 83,09 % vo nm 2012 v tng t
ngt tr li vi tc 237,78 % nm 2013.