HOCH NH CHIN LC V K

HOCH KINH DOANH

Phm Thanh Hng
Ch tch iu hnh
Cng ty c phn EPIC Tr tu Kinh doanh

EPIC BizIntelligence
Lot B14 Alley 61/55 Tran Duy Hung, Cau giay, Hanoi
Tel: 04.5569477 Fax: 04.5569478
Email: hungpt@epic.com.vn
www.epic.com.vn

you

Kt qu hc tp

Sau khi kt thc kha hc ny, bn s c th:

- Nhn bit cc yu cn xem xt v phng php lp
mt k hoch kinh doanh.
- p dng cc kin thc hc vo hot ng kinh
doanh hin ti

Ni dung Tho lun

Phn 1: Phng php lp k hoch kinh doanh
Phn 2: Mt s k hoch c bn
- Phn 2.1: Phn tch th trng & lp k hoch
tip th
- Phn 2.2: Lp k hoch sn xut vn hnh
- Phn 2.3: Lp k hoch ti chnh, ngun lc
- Phn 2.4: Nhng lu khi trnh by k hoch
kinh doanh di dng vn bn

K hoch kinh doanh l g?

K hoch kinh doanh
l mt ti liu bng vn
bn, trnh by nh
ca mt doanh nghip
mun n u v n
bng cch no

Suy ngh

Thiu hoch nh, ngi ta s lun phi i

ph vi s c hn l nm bt c hi
Nu bn khng nm ly c hi th trng, ai
s nm ly
K hoch chng lm nn g c nhng hoch
nh lm nn tt c

 cng k hoch kinh doanh

1. Tm tt d n
2. Gii thiu cng ty
3. Gii thiu sn phm

M t sn phm
Phn tch ng dng ca sn phm
K hoch pht trin sn phm

4. Phn tch th trng

Th trng tng th
Phn tch cnh tranh

5. Chin lc Marketing-bn
hng

Vic quyt nh mua hng

Tip cn th trng
T chc bn hng
nh gi

6. K hoch sn xut

Quy trnh sn xut

Nguyn vt liu v quy trnh cn thit

Nguyn vt liu
Nhu cu my mc thit b
Nhu cu mt hng nh xng
Nhu cu nhn s

Xc nh nhu cu v ti sn c nh
Chi ph sn xut

7. K hoch qun l nhn s

Cc chc nng hot ng

Nhn s ch yu

Thit b v tin ch
Hng tn kho
Cc chi ph ban u
Vn hot ng

Cc gi nh ti chnh
D kin thu nhp v chi ph
Dng tin d kin
Bng cn i ti sn
Phn tch t s ti chnh
Phn tch ri ro

8. Cc ngun lc cn thit

9. K hoch ti chnh - d kin

kt qu hot ng kinh doanh

Ri ro kinh doanh
Ri ro ti chnh

Cc loi k hoch kinh doanh

KHKD nh k:
K hoch hng nm
KHKD khng nh k:
K hoch khi nghip
K hoch u t mi

Ni dung ca k hoch kinh doanh

M t

Phn tch

Lng ha
nh gi

Mc tiu v
Chin lc
Kinh doanh

M t
Cng ty
M t
SP/DV
M t th
Trng v
Mi trng
Kinh doanh

Phn tch
Th trng &
K hoch
Tip th
K hoch
Sn xut &
Vn hnh

Tng hp
Nhu cu
Ngun lc
CP d n
V kt qu
Ti chnh
Phn tch
Ri ro

L trnh hoch nh
Duyt

Gim c

Xc lp mc
Tiu cng ty
Phn tch tnh
Hnh cng ty

K hoch
Chin lc
Thc hin
K hoch
c duyt

Xem xt tin ,
iu chnh nu cn

Kin ngh mc
Tiu n v
Phn tch tnh
Hnh n v
Lp k hoch
Thc hin

Duyt

Bo v

Trng phng

Thng
Nht

Thc hin
K hoch
iu chnh

Nhn vin
Q 3 nm trc

Q4 nm trc

Q1+Q2 nm hoch nh
Q3+Q4 nm hoch nh

M hnh rt gn

K HOCH CHIN LC
Nguyn
Liu th

Cng ty&
i th

Knh
Phn phi

X hi&
Ngi tiu dng

Thu thp d liu

Phn tch & SWOT
(im mnh-im yu-c hi-nguy c)

UPS
Mc ch
________________________________________

Mc tiu
_____________________________________________________

Chin lc
(k hoch tip th, sn xut, nhn s, ti chnh)
____________________________________________________________________

K hoch hnh ng
___________________________________________________________________________

Ngun lc
________________________________________________________________________________

Qun l v theo di

Phn tch chui kinh doanh

Nh
Cung ng

i th

Bn thn
Doanh nghip

Knh
Phn phi

X hi &
Ngi tiu dng

Thun li

Kh khn

Phn tch tnh hnh

Th trng

Thng hiu
Sn phm
Gi c

Mi trng
xung quanh

H thng
cung ng

Khch hng

Ngun lc (nhn lc,

ti chnh, h tr)

i th

H thng phn
phi

Phn tch S.W.O.T.

im mnh

im yu

Nguy c

C hi

TOWS: S cho WOT

Nm bt c hi, ci thin im
Th mnh C hi, im yu, nguy c
yu

C hi

im yu

Nguy c

M hnh rt gn

K HOCH CHIN LC
Nguyn
Liu th

Cng ty &
i th

Knh
Phn phi

X hi &
Ngi tiu dng

Thu thp d liu

Phn tch & SWOT

(im mnh-im yu-c hi-nguy c)

USP
Mc ch

________________________________________

Mc tiu

_____________________________________________________

Chin lc

(k hoch tip th, sn xut, nhn s, ti chnh)

____________________________________________________________________

K hoch hnh ng

___________________________________________________________________________

Ngun lc

________________________________________________________________________________

Qun l v theo di

Xc nh USP

USP: Unique selling proposition

-

L c im ring c ca mnh
L s a thch ca khch hng so vi sn phm dch v cng
loi
i th kh c th bt chc

USP c th l
Mt c tnh c bit ca sn phm dch v

V d: Chanel No5, in thoi tch hp my nh,

Mt cch lm c bit

- V d: Mac Donald, Yahoo,

Mt thng hiu

-V d: Omega, Parker,

Mc tiu SMART

Specific (c th)
Measurable (o lng c)
Achievable/Alighned (C th t c)
Relevent (Ph hp)
Timely (C thi gian)

Cng c cho mc tiu SMART

Visioning

- (Tm nhn/mc ch)

BM

- (Business Model/Business processes/Matrix Processes,=

M hnh kinh doanh/Quy trnh/M hnh hot ng cc quy trnh ma
trn,)

BSC
- (Balanced Scorecard = Bng ch tiu nh gi cn bng)

KPIs

bn)

- (Key Performance Indicators = Cc ch s hot ng c

Tm nhn

Nhim v (Mission)

Gi tr ct li (Core value)
Chin lc (Strategy)

Mc tiu
(Objectives)
SMART

K hoch hnh ng(Action Plan)

Mc
tiu
Qu kh Hin ti 1 nm

Mc
tiu
5 nm

Mc
tiu
10 nm

Mc
ch

Xa hn

Vit Nam
Tm nhn

c lp T do Hnh Phc

Nhim V
Xy dng mt t nc x hi ch ngha,
dn ch, cng bng, vn minh

Gi tr ct li
Ly dn lm gc
Chnh quyn ca dn
ng cng sn ch ng

Mc tiu nm
Tng GDP = 7,8%
Tng dn s = 1,7%

Chin lc
Tng cng xut khu cc hng ch lc
nh dt may, nng th sn,
Tng nhn bit dn c v dn s

K hoch hnh ng

Ra nhp WTO
ng cai APEC
Thm EU-TTg-Thng 3
Tuyn truyn dn s - UBDS hng
thng trn TV, i bo

Tm nhn EPIC
Mc ch
Gip bn thnh cng trong u t
v kinh doanh.
Khu hiu:

Realiazing your vision

Nhim v
H tr doanh nghip thng qua cc
kha hun luyn v t vn hot ng
sn xut kinh doanh chuyn nghip
Lun tin phong trong vic a ra cc
gii php ng dng cao

Gi tr ct li
Khch hng lm trung tm, l ng
lc pht trin
Tnh ng dng l ch tiu s mt
Khng ngng vn ng sng to ra
gii php mi
Bo mt v nht qun h thng
thng tin
c lp t ch trong lnh vc ph
trch
Hi ha cng vic v cuc sng

M hnh rt gn

K HOCH CHIN LC
Nguyn
Liu th

Cng ty&
i th

Knh
Phn phi

X hi&
Ngi tiu dng

Thu thp d liu

Phn tch & SWOT

(im mnh-im yu-c hi-nguy c)

USP
Mc ch

________________________________________

Mc tiu

_____________________________________________________

Chin lc

(k hoch tip th, sn xut, nhn s, ti chnh)

____________________________________________________________________

K hoch hnh ng

___________________________________________________________________________

Ngun lc

________________________________________________________________________________

Qun l v theo di

M hnh kinh doanh

Marketing
Khch hng
Snphm/
gi c
Dch v
Pht trin
Hiu qu/li
ch

Bn
hng

Sn
xut

Cung
ng

Nhn
s

Ti
chnh

Phn 2
Mt s Chin lc kinh doanh
c bn

Quy trnh lp k hoch kinh doanh

Phn tch khch hng

D bo ln ca th trng
Xc nh
phng thc cnh tranh
Thit lp mc tiu kinh doanh

Lp k hoch tip th

Lp k hoch sn xut

Lp k hoch ti chnh

Trnh by trn vn bn KHKD

Phn tch cnh tranh

Phn tch th trng v

lp k hoch Marketing

nh ngha Marketing
Marketing l qu trnh qun l tm ra,
lng trc v p ng nhu cu khch
hng mt cch hiu qu v c li
Chartered Institute of Marketing

Ngh thut Marketing

David Ogilvy
Bc thy Marketing

Lun ni s tht
V hy lm s tht tr nn thn thnh

Kt qu hc tp
Sau khi hc xong phn ny, bn s c th:
- Nhn bit cc yu t cn xem xt khi phn tch
th trng
- Xc nh cc quyt nh chin lc khi xc nh
phng thc cnh tranh, thit lp mc tiu kinh
doanh v lp mt k hoch tip th

Phn tch th trng v lp KHTT

Phn tch
khch hng

D bo
ln ca th trng
Xc nh
Phng thc cnh tranh
Thit lp
Mc tiu kinh doanh

Lp k hoch
Tip th

Phn tch
cnh tranh

D bo ln ca th trng

ln (dung lng) ca tng

th trng
ln ca th trng mc
tiu?

V d: ln th trng TB
GDMN (2004-2007)

(Triu
ng)

2004

2005

2006

2007
(d bo)

37.963

41.380

46.057

50.866

Vt liu
Khc

21.000

22.890

24.782

27.039

Tng

58.963

64.270

70.839

77.906

c tnh tng trng ca th

trng
Da vo:
tng trng qu kh
Tc ng ca cc yu t mi trng
Kinh t
Khoa hc cng ngh
Lut php/ Chnh sch nh nc
Sn phm thay th

V d: tng trng qu kh ca
th trng TB GDMN
Triu ng

2002

2003

2004 (d
bo)

10.2%

11.30%

10.44%

Vt liu
khc

8.96%

8.27%

9.11%

Tng

9.76%

10.22%

1/98%

V d: Cc tc ng ln th
trng TB GDMN

Kinh t quc gia tng trng

u t ca nh nc vo i mi gio dc
mm non
u t ca t nhn vo gio dc mm non
ngy cng nhiu
Sn phm g c a chung v an ton

V d: D bo th trng TB
GDMN (vt liu g)
2005

2006

2007

2008

2009

55.953
(triu
ng)

61.548

66.472

71.790

77.533

10%

10%

8%

8%

8%

Phn tch khch hng

Phn tch
khch hng

D bo ln
ca th trng
Xc nh
Phng thc cnh tranh
Thit lp
Mc tiu kinh doanh

Lp k hoch
Tip th

Phn tch
cnh tranh

c im khch hng

Khch hng gm nhng loi no?

C c im nh th no?
C hnh vi mua hng, s dng hng v cc
hnh vi sau mua hng nh th no?
C hnh vi tip cn thng tin ra sao?

V d: Khch hng mua bt bi

C 2 loi khch hng:
Mua bt vit thng xuyn: hc sinh,
sinh vin, nhn vin vn phng. Quan tm
nhiu n cht lng mc v bi, mua hng
thng xuyn, mua cc ca hng vn
phng phm. Thng c bo Tui Tr
nht
Mua bt lm vt trang sc: nhn vin
kinh doanh, cc nh qun l. Quan tm
nhiu n kiu dng v nhn hiu, mua
hng khng thng xuyn, mua cc ca
hng chuyn bn bt. Thng c bo Kin
t Si Gn nht

Phn tch cnh tranh

Phn tch
khch hng

D bo ln ca th trng

Xc nh
Phng thc cnh tranh
Thit lp
Mc tiu kinh doanh

Lp k hoch
Tip th

Phn tch
cnh tranh

Phn tch cnh tranh

i th cnh tranh gm
nhng ai?
Tng quan gia i th
v mnh nh th no v:
Tip th
Sn xut
Nhn s
Ti chnh

Phn tch cnh tranh (tt)

C phi l im mnh hay
khng l do:
Khch hng c cn iu m
chng ta cho l quan trng
hay khng? (gi tr i vi
khch hng)
Mnh c mnh hn i th
cnh tranh v im ang xem
xt khng? (so snh tng
i)

Phng thc cnh tranh

Phn tch
khch hng

D bo ln ca th trng

Xc nh
Phng thc cnh tranh
Thit lp
Mc tiu kinh doanh

Lp k hoch
Tip th

Phn tch
cnh tranh

Cc phng thc cnh tranh

Cht lng sn phm n nh nht

Dch v tt nht
Gi tr cao nht (so vi ng tin b ra)
An ton nht
Nhanh nht
Cng ngh tin tin nht
Tin li nht
Phong cch c bit
Hnh nh n tng
Gi

V d: Phng thc cnh tranh

ca bt bi Nt Sc

Cnh tranh bng chng loi sn phm a dng

Hnh nh: Bn ng hnh vi hc sinh, sinh vin v cng
thc Vit Nam tin ln nn kinh t tri thc

Mc tiu kinh doanh

Phn tch
khch hng

D bo ln ca th trng

Xc nh
Phng thc cnh tranh
Thit lp
Mc tiu kinh doanh

Lp k hoch
Tip th

Phn tch
cnh tranh

Mc tiu kinh doanh

Doanh s
Th phn
Mc bao ph th trng
Li nhun

Lp doanh s mc tiu

Doanh s mc tiu = th phn mc tiu x

ln th trng mc tiu (c lng)

Lu khi lp doanh s mc tiu

Th phn mc tiu mang tnh ch quan v

khng c cng thc chung, vy nn cn:
- Cn nhc n tt c cc kt qu phn tch
- S cam kt v thng nht ca tt c ban lnh o

Nhng cch khc lp doanh s

mc tiu

Cng doanh s mc tiu ca tng sn phm

(hay knh phn phi, hay vng)
Da vo quan st cc doanh nghip tng t
T cc n t hng d kin ca khch hng

Lp k hoch tip th

Phn tch
khch hng

D bo ln ca th trng

Xc nh
Phng thc cnh tranh
Thit lp
Mc tiu kinh doanh

Lp k hoch
Tip th

Phn tch
cnh tranh

K hoch tip th

Gm nhng hot ng tip th ch yu

cn thc hin gip doanh nghip
t mc tiu kinh doanh.

Cc hot ng tip th

Product: Sn phm nh th no?

Price: Gi nh th no?
Place: Phn phi nh th no?
Promotion: Truyn thng nh th no?

Chiu thc Marketing

Sn phm/product

Gi c/price

Phn phi/Place

Khuych trng/promotion

c tnh (USP)
Thng hiu
Bao b
Thi hn

Knh
Bao ph
a im
Phn phi

Mc gi
Tn dng
Chit khu
Cnh tranh

Qung co
Bn hng c nhn
Trng by
Qung b cng cng

Sn phm v phn phi

Sn phm tin dng

Phn phi rng ri
Sn phm c trng
Phn phi c quyn
Sn phm mua sm
Phn phi chn lc

Sn phm v gi

nh gi ht vng
Sn phm mi l, c bit
Khch hng kh xc nh c gi tr ca sn
phm
co gin v gi thp

nh gi thm nhp

co gin v gi cao
Sn xut nhiu s gim gi thnh ng k
Sn phm d sn xut, d bt chc
Sn phm d c chp nhn rng ri

Sn phm v truyn thng

Sn phm hu hnh
Truyn thng
Sn phm v hnh
Truyn thng
Sn phm khc bit ha
Truyn thng
Sn phm n gin
Truyn thng

v sn phm
v cng ty
nhm v l tr
nhm vo tnh cm

V d: k hoch tip th bt bi Nt
Sc
Sn phm:

Phn phi:

Tng chng loi sn phm

t 16 ln 25 loi, thm vo
loi mc tm (trc y ch
c xanh v en). Cho ra i
t 2 n 3 sn phm mi
mi nm

Phn phi rng ri tt c cc

ca hng vn phng phm, nh
sch, siu th, trng hc. Tng
s lng im bn l 1% nm

Gi:

Truyn thng:

p dng khung gi trung bnhS dng hnh nh ngi tr thc

So vi cc i th
Vit trong mi trng cng
ngh cao. Tng cng qung
co v PR theo tng trng
doanh s

Phn tch ri ro v k hoch d phng

S c no c kh nng xy ra?
Kh nng xy ra cao hay thp?
Phng n d phng nh th no?

V d: phn tch ri ro v k
hoch d phng ca Nt Sc

S c

i th h gi

Sn phm mi
khng c khch
hng tip nhn

Kh nng
xy ra

Trung bnh

Cao

K hoch
d phng

y mnh
qung co

Nghin cu th trng
tm hiu nguyn
nhn v khc phc

Tiu ch nh gi k hoch tip

th

Tnh nht qun v phi hp xy dng

c phng thc cnh tranh.
Tnh ph hp c im khch hng, v tnh
hnh cnh tranh.
Kh nng t c doanh s mc tiu

Tnh chi ph d kin

Bao gm chi ph cho:

- Qung co
- Khuyn mi
- Bn hng v phn phi
- Nghin cu pht trin sn phm
V
- Chi ph d phng
- Chi ph khc

Phn 2.2:
Chin lc sn xut v vn hnh

Vai tr ca Chin lc sn xut

Chin lc sn xut gip:

Xc nh tnh kh thi ca chin lc marketing di
gc sn xut.
a ra cc phng n sn xut thch hp
Cung cp nhng thng tin u vo lp k hoch
ti chnh

Ni dung ca k hoch sn xut

M t sn phm v s lng
M t phng php sn xut
Gii thch k hoch my mc
thit b, nh xng
Xc nh ngun nguyn vt liu
v cc ngun lc cn s dng
khc
D ton chi ph hot ng (vn
u t v gi thnh sn phm)
Trnh by cc u th cnh tranh
ca doanh nghip

Quy trnh lp k hoch sn xut

Nng lc sx hin ti

Sn lng k hoch

Cu trc sn phm

u th cnh tranh

Phng php sn
xut
Nguyn vt liu v
cc ngun lc khc

My mc thit b/
nh xng

Xc nh vn u t

Chi ph sn xut

Xc nh sn lng k hoch
S lng sn phm cn sn xut
c xc nh da trn:
Mc doanh thu ra trong k hoch tip th
Chnh sch tn kho ca doanh nghip

Sn lng KH = S lng bn d bo + Tn kho

KH

La chn phng php sn xut

Cc quyt nh chnh khi la chn phng php sn

xut:
S dng cng ngh no ch to sn phm?
T sn xut, thu gia cng ton b hay mt s chi
tit?

La chn phng php sn xut

Cn c ra quyt nh: nh hng v u th

cnh tranh:

Mc hin i ca cng ngh

Gi thnh
Cht lng
B quyt cng ngh

My mc, thit b, nh xng

Cc quyt nh chnh:
u t mi hay s dng thit b hin c?
u t loi thit b no? Cng sut bao nhiu?
Din tch, v tr v cc phng n b tr mt bng
nh xng?

My mc, thit b, nh xng

Cn c ra quyt nh:
Yu cu v nng lc sn xut
Nng lc sn xut hin ti
Phng thc sn xut v cng ngh la
chn

NVL v cc ngun lc sn xut khc

Cc quyt nh chnh:

Cht lng nguyn vt liu nh th no?

Ai s l nh cung cp?
Mc tn kho nguyn vt liu l bao nhiu?
S lng lao ng? Yu cu v k nng, trnh

NVL v cc ngun lc sn xut

khc
Cc cn c a ra quyt nh:
u th cnh tranh v cht lng sn
phm, gi thnh, cng ngh.
Thi gian giao hng, iu kin thanh ton.
Chi ph tn kho, c im nguyn vt liu, chi
ph mua hng.
Phng thc sn xut v cng ngh s dng

c tnh chi ph u t

Chi ph u t bao gm:

t ai, c s h tng
Nh xng
My mc, thit b
Vn lu ng

D ton chi ph sn xut

C cu gi thnh sn phm bao gm:

Bin ph:
Nguyn vt liu
Nhn cng trc tip
Chi ph sn xut khc
nh ph
Chi ph sn xut chung
Phn cng gin tip
Khu khao

Nhng im cn lu

Khi vit k hoch sn xut trong k

hoch kinh doanh, cn ch :
Xc nh i tng m KHKD nhm ti v nhu
cu ca h.
Thng tin trong KHSX phi thuyt phc,
nhng bo m b mt ni b

Phn 2.3:
Lp k hoch ti chnh v
ngun lc

Vai tr ca k hoch ti chnh

Chng minh d n u t mi kh thi v mt ti chnh

Xy dng k hoch thu chi di hn cho d n mi
L c s kim sot v nh gi vic thc hin

Ni dung ca k hoch ti chnh

Tm tt tnh hnh ti chnh trong qu kh
(nu c)
Tm tt tnh hnh ti chnh tng lai:
- Cc gi nh chnh ca d bo ti chnh
- Chi ph u t mi v ngun vn
- Kt qu d bo: kh nng sinh li, kh nng tr n,
thi gian hon vn
- Phn tch nhy, phn tch tnh hung

Quy trnh lp k hoch ti chnh

Chi
phsao
d n
Doanh
thu lp?
V
d bo ti chnh l mt
vng
1
Ngun vn
Gi thnh & CP

Kt qu ti chnh
Nn hay khng nn u t
Kh nng sinh li v tr n

Quy trnh lp k hoch ti chnh

Cc nhm gi nh chnh
-

C cu gi thnh
Cc yu t chi ph bn hng v qun l
Cc iu kin tn dng ca bn cho vay
Cc yu t quyt nh nhu cu vn lu ng

Cc xem xt kha cnh ti chnh

1. C cu ngun vn

2. Quyt nh u t

Cc xem xt kha cnh ti chnh

1. C cu ngun vn
Cc ngun vn
cn huy ng

T l ca cc ngun
trong c cu vn

C s xem xt
Mc ch s dung vn
Chi ph vn: li sut, mc chia c tc
Thi gian hon vn

Cc xem xt kha cnh ti chnh

2.
Quyt nh u t
NN

KHNG NN
u t

u t

Quyt nh u t
QUY M
u t
C s ra quyt nh

GIAI ON
u t

-Kh nng sinh li: NPV, IRR, % li nhun

-Kh nng tr n: d bo dng tin, ch s kh nng tr n (DCR)
- nhy ca d n i vi cc thay i ca th trng

Tnh hung d bo ti chnh

Cng ty Qu ca b

VN

NGUYN NHN

-Khng tin mt hot

ng
-Khng kh nng tr li v
gc trong cc nm u
- C cu vn khng hp l

-Doanh thu cc nm u qu
thp
-Chi ph u t cao
-Ni lc yu (vn ch s hu ch
gn 35% tng vn cn u t)

Gii php
SX&KD

-Thay i chnh sch tn kho

-y mnh doanh thu cc nm
u
-iu chnh chin lc tip th

U T

- Gim quy m u t, hoc

chia thnh nhiu giai on
- Thu ti chnh
- i cng ngh t hin i hn

TI CHNH

- Vay thm vn lu ng
- Tng vn ch s hu
- Huy ng gp vn t gia
nh, bn b

Ci thin d bo ti chnh
C 2 hng gii php ci thin tnh kh thi ca d n:
1. gii php t NI LC
2. gii php t TH TRNG
Nn xt n cc gii php ni lc trc v DN c nhiu kh
nng can thip
V d: thay i quy m u t, thay i chnh sch tn kho

Cc gii php t th trng, c th cho mt d bo ti

chnh rt lc quan nhng khng d dng thc hin
V d: tng s lng bn, tng k thu tin

Khng nn ch i ph vi cc con s
Thc t thng ti t hn. Sau khi iu chnh vn
khng ci thin nhiu th nn GT B nh u t

Ti chnh cho qun l

3 bo co ti chnh c bn:
- Bo co l li
- Bng cn i ti sn
- Dng tin

1000

+ doanh s
Li

Sut sinh
Li (ROS)

- Gi vn

- Chi ph
Doanh s

ROC

- Khu hao
+ phi thu

Vng
Quay vn

Doanh s

+ tn kho
+ ti sn

Vn H

+ phi tr

(NPV)
tr hin ti thun
Net Present Value
Gi

800
600
400
1000
200
500
0
-2000 0
-400
-500
-600
-1000
-1500
-2000
-2500

2
1

4
2

8
3

T sut chit khu

10
4

Bo co ti chnh
D ton trong k hoch v theo
di trong qu trnh thc hin

Bo co hot ng kinh doanh

M t tnh hnh
pht trin ti chnh ca cng ty
Doanh thu bn hng (DTBH)
trong mt- gigiai
on thi gian nht nh
vn hng bn (GVHB)
=Li gp

Qun l bn hng

-Chi ph bn hng, qun l

ROS=Li t HKD/
DTBH

-chi ph khu hao

=Li t hot ng kinh doanh

Tng GD

+Li tin gi
-Li vay
=Li nhun trc thu

Chnh ph

-Thu thu nhp doanh nghip

=Li nhun thun

Ghi ch: ROS: sut sinh li trn doanh thu

Ch doanh nghip

Bng cn i ti sn (B/S)

M t tnh hnh ti chnh ca cng ty ti mt thi

im nht nh

Ti sn

N&
Ngun vn

Ti s hu nhng g = C cu ti chnh ca ti ra sao

Bo co HKD v bng cn i ti
sn
HKD

Ti sn c

Doanh thu bn hng (DTBH)

Tin mt

- gi vn hng bn (GVHB)
=Li gp

Cc khon
phi thu
Hng tn kho:
- nguyn liu
- Thnh phn

Ti sn c nh

- t, nh
- nh my,thit b

Cc khon
phi tr

-Chi ph bn hng, qun l

-chi ph khu hao
=Li t hot ng kinh doanh
+Li tin gi

-Li vay
=Li nhun trc thu
-Thu thu nhp doanh nghip
=Li nhun thun

N:

-Ngn hn
- di hn

Vn

-Vn gp
-Li nhun gi li

Vn hot ng
Vn cn thit cho cng ty hot ng
Ti sn:
Tin mt:
Cc khon phi

Cc khon n:
50
100

Hng tn kho

100

Ti sn c

300

Tng ti sn c

550

Khon vay

250

Cc khon phi thanh ton

50

Vn gp

150

Li nhun gi li

100

Tng n & vn

550

OCT = doanh thu bn hng/

vn hot ng

Bo co Lu chuyn tin t
(dng tin)
c tnh lng tin mt thu chi trong mt giai on nht nh

+Li nhun thun

+Tin mt u k
+Khu hao
=Dng tin gp
+/-Thay i trong cc khon phi thu
+/-Thay i trong hng tn kho

P&L
P&L

B/S
B/S
B/S

+/-Thay i trong cc khon phi thanh ton

=Dng tin t hot ng SX kinh doanh

+/-Tng/gim u t
=Dng tin trc cc hot ng ti chnh
=Tin mt cui k

B/S and P&L

Ch s ti chnh
nh gi hiu qu ca k hoch kinh
doanh v kt qu thc hin

The ROC - Tree

Doanh s BH
Sut sinh
Li trn
Doanh thu
(ROS)

Li t HKD

Doanh s
Bn hng

ROC (%)

S vng
Quay vn
Hot ng
(OCT)

Doanh s
Bn hng
Vn
Hot ng

Gi vn hng bn
Chi ph bn hng

QL

Khu hao
Cc khon thu

Tn kho
Ti sn c nh

Cc khon phi tr

Mc chun chung ca ngnh cng

nghip
Mc chun bnh qun ca ngnh cng nghip -2002

8
7

Bn l

24%

My tnh

31%

Thuc l

Vin thng
-2%

20% Thc phm

t 13%

2
1

45%

47%
Hng khng 2%

-2 0

Dc

8 10 12 14 16 18 20 22 24 26 28 30

ROS in 2%

Phn tch u t

Gip la chn phng n u

t mi

Phn tch u t
Nm 0

Nm 1

1,000

Nm 2

1,000

Nm 3

1,000

Gi tr hin ti thun (NPV)

PV N1 1,000/(1+10%)^1 = 909
PV N2 1,000/(1+10%)^2 = 826
PV N3 1,000/(1+10%)^3 = 751
Tng PV N0
= 2,486
Vn u t
= -2,000
NPV
= 486

T sut chit khu

T sut sinh li ni b (IRR)
IRR = 23.4%

Vn u t
-2,000
Thi gian hon vn >2 nm

S lc NPV

Cho thy d n chu tc ng mnh ca cc

T sut1000
chit khu khc nhau
Gi tr hin ti thun

800
600

NPV = 486

400
200

IRR = 23%

0
-200 0

10

-400
-600

0%

10
%

20% 30% 40%

50%

T sut chit khu

Nu t sut chit khu ca d n ny cao hn 23%, d n ny l

Biu gi tr hin ti ly k

Net Present Value (NPV)

Cho thy s tin to ra trong miNPV

giai on v thi im hon
1000
vn ca d n.
486
Thi gian hon vn
500
0
-500

-265

-1000
-1091

-1500
-2000
-2500

-2000= -2000 + 909

1 Period

C th c s dng nh gi mc ri ro ca d n

Ngun nhn lc

K hoch ngun nhn lc

C cu t chc
Nhu cu tuyn dng, thay i
H thng m t cng vic, ch tiu, cng c
h tr
H thng qun l thc thi
H thng thng tin
Pht trin c nhn
Vn ha cng ty

Chin lc ngun nhn lc

I. D bo

VI. Thay i

II. Thu ht
VII. Hiu qu
Cng vic
III. Pht trin

V. Duy tr
IV. Vn ng

Chin lc ngun nhn lc

I. D bo
1. Qui hoch tng th v HR
Thay
Thay
Thay
Thay

i
i
i
i

v
v
v
v

c cu
qui m hot ng
s lng
cht lng

Chin lc ngun nhn lc

II. Thu ht-lc lng lao ng

hiu qu cao
2. C hi cng bng cho NV
Chnh sch
Qui nh

3. Phn tch cng vic

M t cng vic

4. Tuyn dng
5. La chn

Chin lc ngun nhn lc

III. Pht trin-tim nng

6.
7.
8.
9.

H thng qun l hiu qu

o to, hun luyn
Qun l & pht trin t chc
Pht trin ngh nghip

Chin lc ngun nhn lc

IV. ng vin
10. H thng lng thng
11. Phc li
12. Cc chnh sch ng vin
Bng tin
Khng phi bng tin

Chin lc ngun nhn lc

V. Duy tr
13. Vn ha doanh nghip
14. Mi trng lm vic
15. K hoch k cn

Chin lc ngun nhn lc

VI. Thay i t kt
qu cao hn thnh
cng

16. Chin lc qun l ngun nhn

lc
17. Thay i vn ha doanh nghip
18. Qun l s a dng
19. Qun l cht lng

Chin lc ngun nhn lc

VII. Hiu qu cng vic

20. nh gi c nhn
21. nh gi nhm t chc

Tng kt:

K hoch kinh doanh l mt vng lp

K hoch tip th c hin thc ha c mc tiu
khng?

B phn sn xut c ngun lc sn xut p

ng doanh s mc tiu khng?

B phn ti chnh c p ng c chi ph tip th

v chi ph sn xut khng?

Phn 2.4:
Trnh by mt k hoch/ Chin lc kinh
doanh

Cc lu khi vit KHKD:

Vit cho ai? Vit ci g?
Tnh trng DN
Khi nghip M rng u t
Mc ch lp KHKD
Vay vn, xin giy php
(i tng c: bn ngoi)

Qun l
(i tng c: ni b)

Cc lu khi vit KHKD

vit cho ai? Vit ci g?

Loi 1: khi nghip, vay vn

Vit cho ai:
+ Ngn hng
+ Nh u t tng lai

Vit ci g:
+ Nu bt tnh kh thi ca d n
+ Tng s vn cn b sung v lng vn cn ti
cc thi
im
+ Kh nng tr n

Cc lu khi vit KHKD

vit cho ai? Vit ci g?

Loi 2: khi nghip, qun l

Vit cho ai:
+ Cc sng lp vin

Vit ci g:
+ Mc tiu, chin lc, chin thut kinh doanh
+ M t chi tit cng ngh, quy trnh sn xut
+ Cc ngun lc cn thit v thi im cn huy
ng thm ngun lc
+ Phn tch nhy, phn tch tnh hung, nh
gi ri ro

Cc lu khi vit KHKD

vit cho ai? Vit ci g?

Loi 3: m rng u t, vay vn

Vit cho ai:
+ Ngn hng
+ C ng
+ Nh u t tng lai

Vit ci g:
+ Tnh kh thi ca d n mi
+ Tng s vn cn b sung v lng vn cn ti
cc thi
im
+ Phn tch ri ro, bin php phng nga ri ro

Cc lu khi vit KHKD

vit cho ai? Vit ci g?

Loi 4: m rng u t, qun l

Vit cho ai:
+ Ban gim c
+ Cc cp qun l

Vit ci g:
+ Tht chi tit v quy trnh cng ngh, phng n
sn xut la chn, chin lc tip th
+ Tht s lc cc ni dung mang tnh cht gii
thiu v DN, chng minh kh nng ca ch/ban lnh o
doanh nghip

Cc lu khi vit KHKD:

B tr thng tin th no?

Gi mt cng:
1. Tm tt tng quan
2. Gii thiu cng ty v b my qun l
3. M t sn phm/dch v
4. Phn tch th trng
5. K hoch Marketing
6. K hoch ti chnh
7. Ph lc

Cc bc vit k hoch kinh doanh

Thu thp
Thng tin

Chun b

Ph duyt

Phc tho

Hiu chnh

T vit hay thu t vn

T vit:

Thu t vn:

u im:

u im:

Ch ng tng
Linh hot thi gian
Thun li thu thp thng tin

Chuyn nghip
Khch quan
Hiu qu

Nhc im

Nhc im

Khng chuyn mn
Khng kinh nghim
Ch quan

Tn km chi ph
Tn km thi gian
Tnh bo mt km

Lu trong cch vit

1.
2.
3.
4.
5.

Xc nh r i tng c
T d n kh
Cu trc mch lc
Cht ch v khch quan
Vn phong v hnh thc trnh by

c kt vic lp k hoch v
chin lc kinh doanh

Khng ai lp k hoch tht bi. H ch

tht bi khi khng lp v trong khi lp k
hoch.
Bernard Petter (1999)