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I. GII THIU
Tn doanh nghip: Cng ty C phn Dc Hu Giang
- Tn vit tt: DHG PHARMA
- a ch tr s chnh: 288 Bis Nguyn Vn C, Qun Ninh Kiu, Thnh ph Cn
Th.
- in thoi: (0710).3891.433-3890.095
- Fax:(0710) 3895.209
- Email:dhgpharma@dhgpharma.com.vn
- Website:www.dhgpharma.com.vn
M s thu: 1800156801
C IM HOT NG CA CNG TY
Hnh thc s hu vn: Cng ty c phn.
Lnh vc kinh doanh: Sn xut - ch bin.
Hot ng chnh ca Cng ty l:
Sn xut kinh doanh dc.
Xut khu: dc liu, dc phm theo qui nh ca B y t.
Nhp khu: thit b sn xut thuc, dc liu, dc phm theo qui nh ca B
y t.
Sn xut kinh doanh xut khu cc mt hng thc phm ch bin.
In bao b.
Dch v nhn v chi tr ngoi t.
Gia cng, lp t, sa cha in, in lnh.
Nhp khu trc tip trang thit b y t. Sn xut, kinh doanh xut nhp khu
thit b sn xut thuc t ch to ti Cng ty.
Dch v du lch v vn chuyn l hnh ni a (hot ng theo qui nh ca
Tng cc Du lch).
Kinh doanh bt ng sn.
Sn xut, kinh doanh, xut khu cc mt hng thc phm chc nng, m phm.
Lp DAKTB
Trang 1
Kinh doanh, xut nhp khu nguyn liu thuc th y, thc n gia sc, gia cm v thy
hi sn.
- Lnh vc sn xut kinh doanh: Sn xut kinh doanh dc phm, thc phm ch bin;
xut khu dc liu, dc phm; nhp khu trang thit b sn xut thuc, trang
thit b y t, dc liu, dc phm.
Cc mc son lch s:
Thnh lp ngy 2/9/1974: Doanh nghip Nh nc.
Nm 1996 n v c nh nc phong tng danh hiu Anh Hng Lao ng thi k
i mi (1991-1995).
Nm 1997: nm u tin DHG c ngi tiu dng bnh chn HVNCLC lin tc cho
n nay (12 nm lin).
Nm 2002 : nhn chng ch ISO 9001:2000, nh my c cng nhn tiu chun
ASEAN-GMP/GLP/GSP, Phng kim nghim c cng nhn tiu chun ISO/IEC
17025:2001.
Ngy 2/9/2004: C phn ha, vn iu l ban u 80 t ng Nh nc gi 51%
Nm 2004, nm u tin DHG thc hin mc tiu doanh nghip dn u ngnh cng
nghip dc VN.
Nm 2005, Doanh nghip u tin th tng ng lm sng 2 sn phm thuc bt
Haginat v Klamentin ti Vin Nhi Trung ng.
Nm 2006, ng trong Top 100 Thng hiu mnh nht Vit Nam.
Nm 2006 nh my c cng nhn tiu chun WHO-GMP/GLP/GSP.
Tm nhn:
V mt cuc sng khe p hn
S mng :
Dc Hu Giang lun lun cung cp sn phm v dch v cht lng cao tha mn
c vng v mt cuc sng khe p hn.
Cng ty C phn Dc Hu Giang c thnh lp theo Quyt nh s 2405/QCT.UB ngy 05 thng 8 nm 2004 ca Ch tch y ban Nhn dn TP. Cn Th v
vic chuyn X nghip lin hp Dc Hu Giang thnh Cng ty c phn. Cng ty hot
ng theo Giy chng nhn ng k kinh doanh s 5703000111 ngy 15 thng 9 nm
2004 do S K hoch v u t TP. Cn Th cp. Thi gian hot ng ca Cng ty l
99 nm.
Lp DAKTB
Trang 2
Tim lc v sn xut:
DC HU GIANG c h thng nh xng, dy chuyn my mc hin i, cng
ngh tin tin t tiu chun GMP-WHO, GLP, GSP do Cc Qun l Dc Vit Nam
chng nhn. Phng kim nghim t tiu chun quc t ISO/IEC 17025:2001 do Tng
Cc tiu chun o lng cht lng VN chng nhn. H thng qun l cht lng t
chun quc t ISO 9001:2000 do t chc quc t Anh BVQI chng nhn.
Tim lc v ngun nhn s :
-Con ngi l ngun ti nguyn qu gi nht ca Dc Hu Giang v cng ty quyt
tm xy dng mt mi trng lm vic an ton v lnh mnh, ni ngi nhn vin c
c c hi pht huy ti nng.
DHG PHARMA lun o to pht trin v b nhim i ng nhn vin chuyn
nghip cc nhn vin cm thy t ho v ni mnh cng tc.
+ L ni nhn vin c th nng cao kh nng pht trin c nhn v ngh nghip.
+ L ni nhn vin cm thy h l ngi iu hnh cng ty.
+ L ni nhn vin c khen thng xng ng cho nhng g h ng gp.
+ L ni cm nhn nhng thnh tu t c v l ni cn bng cng vic v
cuc sng.
Trch nhim x hi:
L mt n v sn xut kinh doanh Dc phm, Dc Hu Giang lun Ly li ch
cng ng lm khi s cho mi hot ng. V th cng ty cam kt ng gp cho s
pht trin n nh v bn vng ca cng ty thng qua nhng vic lm nng cao cht
lng cuc sng ca ngi lao ng v cc thnh vin gia nh h, cho cng ng v
cho ton x hi trn nn tng ca BN SC VN HA DC HU GIANG. V
l nim t ho ca tt c thnh vin I GIA NH DC HU GIANG.
Dc Hu Giang t ho l thnh vin trong cng ng ni m cng ty ang lm vic,
cng snh vai vi cng ng cng pht trin. Hot ng cng ng ca Dc Hu
Giang cng hiu qu khi gn lin vi s cng hin cc sn phm cht lng ca mnh
xy dng nn tng cho x hi lun c mt cuc sng tt p.
Lp DAKTB
Trang 3
Vn gp (VND)
88.400.000.000
T l (%)
44,20
111.600.000.000
200.000.000.000
55,80
100,00
STT n v
Chi nhnh
1.
Chi nhnh H Ni
2.
3.
4.
5.
a ch
89 Nguyn Vn Tri , Phng Lit, Thanh Xun,
TP. H Ni
S 01 L 6, Khu th PG, An ng, An Dng,
TP. Hi Phng
167 T 28 Ph L i Hnh, Phng K B, TP. Thi
Thin Hu
703 in Bin Ph, Phng An Kh, qun Thanh
7.
8.
Ngi
117 - 119 ng 30/4, Phng Thanh Bnh, TP. Bin
Ha, ng Nai
970, Nguyn Duy Dng, Qun 5, TP. H Ch Minh
529 H Hong H, Phng M Xuyn, TP. Long
6.
9.
10.
Trang 4
STT n v
11. Chi nhnh Bc Liu
12.
13.
14.
15.
a ch
038 B Triu, Phng 3, Th x Bc Liu, tnh Bc
Liu
67/1H Phm Thi Bng, P.4, Th x Vnh Long,
Chi
Tr Vinh
172 Cch mng Thng 8 Phng Phan nh Phng
nhnh
Thi
Nguyn
TP. Thi Nguyn
Trung tm phn phi dc phm
1.
Trung tm phn phi
13 CMT8, Phng An Thi, Qun Ninh Kiu, TP.
2.
Cn Th
130 Nguyn Thi Hc, Huyn Tht Nt, TP. Cn
3.
Dc phm Tht Nt
Trung tm phn phi
Th
13/1 Trn Hng o, Qun Mn, TP. Cn Th
4.
Dc phm Mn
Trung tm phn phi
dc
5.
phm
Phng
Hip
Trung tm phn phi
Dc phm V Thanh
Giang
Lp DAKTB
Trang 5
trng. DHG nh hng thc hin bng chnh nng lc li v tay ngh chuyn mn
ca mnh v m rng kinh doanh trn nguyn tc a dng ha ng tm.
Hi ng qun tr:
H v tn
Phm Th Vit Nga
L Minh Hng
Chc v
Ch tch
Thnh vin
Ngy b nhim
12 thng 9 nm 2004
12 thng 9 nm 2004
L Chnh o
Thnh vin
12 thng 9 nm 2004
Phm Hu Lp
Thnh vin
12 thng 9 nm 2004
24 thng 3 nm 2008
Thnh vin
12 thng 9 nm 2004
Thnh vin
12 thng 9 nm 2004
24 thng 3 nm 2008
H M Dung
Thnh vin
12 thng 9 nm 2004
on nh Duy Khng
Thnh vin
08 thng 4 nm 2006
La Ngc Vn
Thnh vin
08 thng 4 nm 2006
Thnh vin
20 thng 4 nm 2007
24 thng 3 nm 2008
Hunh Th Kim Ti
Thnh vin
20 thng 4 nm 2007
Thnh vin
24 thng 3 nm 2008
Lp DAKTB
Trang 6
Chc v
Trng ban
Ngy b nhim
12 thng 9 nm 2004
nhim
-
Thnh vin
12 thng 9 nm 2004
Nguyn Nh Song
Thnh vin
20 thng 4 nm 2007
Chc v
Tng Gim c
Ph Tng Gim c
Ph Tng Gim c
Ngy b nhim
12 thng 9 nm 2004
12 thng 9 nm 2004
12 thng 9 nm 2004
min
nhim
-
Lp DAKTB
Trang 7
2007
2008
2009
TAI SAN
TAI SAN NGAN
673,787,101, 764,618,105,7
1,112,734,77
HAN
Tien va cac khoan
408
129,951,448,7
63
193,916,455,15
7,360
536,789,184,1
tng ng tien
Cac khoan au t tai
20
51,955,112,42
06
10,000,000,00
II
0
257,381,961,7
2,263,289,093
258,759,851,90
0
266,890,
III
30
235,438,777,8
4 879,799
220,594,046,53 222,152,094,1
84
14
28,698,760,28
2 ban
2,562,339,891
19,380,843,95
28,698,760,287
7
21,836,566,44
5
230,278,977,5
28,169,780,589
303,920,810,30
0
292,003,526,9
20
22
4,219,601,018
5,757,699,219
268,421,463, 312,125,160,2
7,051,186,533
339,514,121,
IV
khac
dai han
II
Tai san co nh
Nguyen gia TSC hu
1 hnh
93
144
114,269,612
228,781,351,9
71,669,612
206,503,561,79
231,346,367,2
08
168,877,796,5
7
185,975,536,19 22 1229
85
-
45
5 135022
-
57,582,850,71
107,914,762,6
ke'TSC hu hnh
Nguyen gia TSC vo
7
105,546,304,6
82,158,075,238
101,088,751,39
62
113,484,980,1
79
85
-273,761,700
12,213,863,06
-405,204,987
-715,332,425
2,002,554,431
-715,332,425
1 Nguyen gia
Gia tr hao mon luy
2 ke'
2 hnh
Gia tr hao mon luy
ke'TSC vo hnh
Chi ph xay dng c
3 ban d dang
III
379
Lp DAKTB
Trang 8
0
0
Lp DAKTB
Trang 9
ST
T
2007
1,269,279,925,3
1 thuan
Gia von hang
81
412
714,031,523,26
12
873,453,046,88
2 ban
600,777,608,975
6
781,987,922,14
8
832,108,902,22
3 Lai gop
Doanh thu hoat
668,502,316,406
5,789,057,861
17,290,702,891
21,971,436,496
38,217,463,434
33,126,657,584
22,917,192,462
15,393,878,923
5,216,001,248
3,389,443,987
-16,025,000
516,797,699,21
7,594,000
381,235,869,36
2008
2009
1,496,019,445, 1,705,561,949,1
469,323,783,194
3
101,732,342,28
7 nghiep
Li nhuan thuan
59,818,592,144
9
147,211,853,70
97,403,619,807
363,678,878,17
127,858,296,038
1,351,104,741
897,430,430
453,674,311
6
5,753,781,391
9,299,691,837
-3,545,910,446
1
17,281,492,647
15,470,626,141
1,810,866,506
128,311,970,3 143,665,943,2
365,489,744,6
8
9
10
11
t hoat ong KD
Thu nhap khac
Chi ph khac
Li nhuan khac
Tong li
nhuan ke
toan trc
12 thue'
Thue TN doanh
49
60
77
13 nghiep
Thue TN doanh
13,166,376
17,889,241,939
43,916,637,478
13,166,375,625
17,889,241,939
43,916,637,478
nghiep c
mien giam
Thue TN con
Lp DAKTB
Trang 10
phai nop
Li nhuan sau
128,289,803,9 128,596,231,9
319,575,053,1
73
58
89
2,450,000,000
1,132,234,000
5,269,591,000
115,145,597
128,862,359
357,070,791
thue co ong
16 cong ty me'
Bng cn i k ton:
STT
KHON MC TNH
1 Ti sn ngn hn
2 Ti sn di hn
Tng ti sn
3 N phi tr
Trong : N ngn hn
N di hn
4 Vn ch s hu
Tng ngun vn
Lp DAKTB
2007
71.51%
28.49%
100.00%
30.85%
30.76%
0.09%
69.15%
100.00%
2008
71.01%
28.99%
100.00%
35.39%
33.98%
1.41%
64.61%
100.00%
2009
76.62%
23.38%
100.00%
32.50%
31.53%
0.97%
67.50%
100.00%
Trang 11
ong KD
Thu nhap khac
Chi ph khac
Li nhuan khac
Tong li nhuan ke toan
2007
2008
100.00
2009
100.00
100.00%
47.33%
52.67%
%
47.73%
52.27%
%
51.21%
48.79%
0.46%
1.36%
1.21%
36.98%
4.71%
1.47%
2.55%
0.35%
34.54%
6.80%
1.94%
1.34%
0.20%
22.35%
5.71%
10.07%
0.11%
0.07%
0.04%
9.84% 21.32%
0.38%
1.01%
0.62%
0.91%
-0.24%
0.11%
12 trc thue'
13 Thue TN doanh nghiep
Thue TN doanh nghiep c
10.11%
0.0010%
9.60% 21.43%
1.20%
2.57%
mien giam
Thue TN con phai nop
14 Li nhuan sau thue thu nhap
0.00%
1.97%
10.11%
0.00%
0.00%
2.29%
5.28%
8.60% 18.74%
Lp DAKTB
Trang 12
2007
52.67%
10.11%
13.62%
20.18%
2008
52.27%
8.60%
13.34%
18.35%
2009
48.79%
18.74%
25.17%
32.85%
7
73.0
4.9
2.6
2008
62.3
5.8
2.3
2009
56.3
6.4
3.0
5.7
1.3
10.3
0.3
22.1
0.4
7
73.0
174.
2008
62.3
2009
56.3
2
138.
192.1
194.6
153.2
120.4
36.8
23.4
-17.9
200
Lp DAKTB
200
Trang 13
2007
2008
1 thi
2 ty so thanh toan nhanh
Ty so thanh toan tien
2.32
1.53
2.09
1.26
3 mat
0.45
0.53
2009
1.79
1.1721
6
2007
0.45
2008
0.55
2009
0.48
32.50
30.85% 35.39%
0.001279
7
0.13%
0.02
2.11%
0.01
1.43%
2007
17.86%
16.98%
2008
14.01%
6.41%
154.40
2009
34.37%
24.47%
184.84
11.97%
%
148.51
%
149.10
0.24%
5 thuan
Toc o tang li nhuan
-3.86%
20.37%
16.51%
148.87
148.27%
-0.28%
-1.83%
10.11%
0.59%
11.82%
14.50%
9.60%
%
11.55%
12.67%
21.43%
6
7
8
9
sau thue
Ty so ROA
Ty so ROE
Li nhuan trc thue/DT
Lp DAKTB
Trang 14
thuan
10 Li nhuan sau thue/DT
10.11%
8.60%
11 EPS
6414
6430
12 PE
18.71
25.04
III. GII THCH V NH GI CC T S TI CHNH:
18.74%
15979
9.32
nh gi:
Da vo s liu bng trn cho thy
Ti sn ngn hn nhn chung ca cng ty kh ln nm 2007 chim 71,51% trong tng
ti sn ngn hn v u t ngn hn con s ny kh cao, cao hn so vi nm 2008
nhng li thp hn nm 2009, thc t l nm 2008 chim l 71,01% trong tng ti
sn v nm 2009 chim 76,62% trong tng ti sn.Nhn chung t trng ti sn ngn
hn qua cc nm tng nh , nhng vn chim t trng cao, c th nm 2008 l 70,01%
n nm 2009 tng ln 76,62 nhng nm 2008 li gim cn 71,01%.
- T trng ti sn di hn = (Ti sn di hn/ Tng ti sn)*100%
T trng ti sn di hn nm 2008 chim 28,99% so vi tng ti sn v n tng mnh
so vi nm 2007, 2009 . C th l nm 2007 l 28,49% v nm 2009 gim xung cn
Trang 15
B. Bo co thu nhp
- T trng Gi vn hng bn = (Gi vn hng bn/ Doanh thu thun)*100%
T trng gi vn hng bn qua cc nm c bin ng nhng rt nh, mc d gi vn
hng bn chim t trng kh cao nhng do DHG c li th quy m, nng sut sn
phm cao, mua v tn th nguyn liu thi im thch hp. c bit, gi nguyn
liu tng t bin t nm 2008 v khan him gy kh khn ln cho cc nh my sn
xut dc phm nhng vn khng tc ng nhiu n gi vn hng bn ca DHG v
DHG c d tr mt lng ln hng tn kho nm 2007 l 230 t, nm 2008 l 303 t,
nm 2009 l 292 t.
li nhun ca cng ty vn cao do nhu cu ngy cng cao ca con ngi v xu th pht
trin t nc nn s lng cc mt hng bn c nhiu , dn n li nhun ca cng
ty tng.
-
Trang 16
ph qun l doanh nghip do ngnh ngh kinh doanh l sn xut kinh doanh dc
phm, thc phm ch bin; xut khu dc liu, dc phm; nhp khu trang thit b
sn xut thuc, trang thit b y t, dc liu, dc phm thuc
T trng Chi ph qun l doanh nghip=(Chi ph qun l doanh nghip/ Tng
doanh thu thun)*100%
T trng chi ph qun l doanh nghip nm 2007 chim 4,71% so vi tng doanh thu
thun.Nhn chung chi ph qun l doanh nghip tng trong nm 2008 6,8% n nm
2009 gim cn 5,71%.Do nh hng ca lm pht v nhu cu tiu th cao. Tuy t
trng ny gim nhng khng ng k.
T trng li thun t hot ng kinh doanh= (Li nhun thun t hot ng
kinh doanh/ Tng doanh thu thun)*100%
T trng li nhun thun t hot ng kinh doanh nm 2009 chim 21,32% so vi
tng doanh thu thun, nm 2009 tng mnh so vi nm 2008 v nm 2007.Nhn chung
li nhun ca cng ty tng qua cc nm.
Lp DAKTB
Trang 17
- T trng thu nhp khc= (Thu nhp khc/Tng Doanh thu thun)*100%
T trng thu nhp khc ca DHG c xu hng tng qua cc nm.vi nm 2007 chim
0,11% tng nhanh trong 2 nm tip theo 2008,2009 ln lt chim 0.38%, 1,01%.
Tm li t trng thu nhp khc ca cng ty tng cho thy cng ty ang c xu hng
u t vo cc hot ng khc tng thu nhp.
T trng Chi ph khc =( Chi ph khc/ Tng doanh thu thun)*100%
T trng chi ph khc ca DHG tng ln trong giai on 2007-2009 c th nm 2007 l
0,07% nm 2008 l 0,62% v n nm 2009 l 0,91%ng. Cc khon chi ph qua cc
nm t c s bin ng v tng i n nh qua cc nm.
T trng li nhun khc=(Li nhun khc/Tng doanh thu thun)*100%
T trng li nhun khc DHG c s bin ng mnh nm 2007 chim 0,04% n
2008 gim mt cch t ngt ch cn -0,24% nhng n nm 2009 c s tng ln
0,11%.Nhn chung t trng li nhun khc qua cc nm tng, gim khng u.
T sut li nhun trc thu =Tng li nhun trc thu /Tng doanh thu thun
T sut ny c s bin ng nm 2007 chim 10,11% c ngha c 100ng doanh
thu to nn c 10ng li nhun. nm 2008 chim 9,6%,nm 2009 chim
21,43%.T sut ny tng cao trong nm 2009 v c su hng tng mnh trong cc
nm tip theo.Nguyn nhn do c cu ngun thu ca Cng ty phn ln n t hot
ng sn xut thuc n nm 2009 m rng quy m sn xut gip DHG tit kim chi
ph sn xut v c ngun thu ch yu n t hot ng xut nhp khu.
T sut thu thu nhp doanh nghip:
T sut ny tng trong nm 2007 l 0,001% n nm 2008 l 1,2 nm 2009 l 2,57%.
Do nm 2007 doanh nghip chu thu thu nhp thp l 10%, nhng n nm 2008 v
2009 thu thu nhp ny tng ln. Nhng nhn chung cng ty kinh doanh c li.
T trng li nhun sau thu thu nhp= (Li nhun sau thu thu nhp/Tng
doanh thu thun)*100%
Da vo bng phn tch t s cho thy gi tr li nhun sau thu ca cng ty tng manh
t nm 2007 chim 10,1% nm 2008 chim 8,6% nhng khng ng k do thu thu
nhp tng ln. Nhng n nm 2009 khon thu nhp ny tng cao chim 18,74% cho
thy hot ng kinh doanh ca cng ty pht trin mnh m hng nm mang li li cao.
C th ni cng ty DHG l mt cng ty ln mnh v c tm vc pht trin mnh m.
Trang 18
Li nhun bin t = Li nhun sau thu thu nhp/ Tng doanh thu thun
T sut li nhun bin t cho bit c 100 ng doanh thu thun Cty s thu c bao nhiu
ng li nhun sau thu. C th nm 2007 c 100 ng doanh thu thun Cty thu c 10,11
ng li nhun sau thu, cao hn nm 2008 l 8,6 ng nhng thp hn nm 2009 ch c
18,54 ng.
T s ROA:
Lp DAKTB
Trang 19
T s ROE:
K thu tin bnh qun = Khon phi thu x 360/ Doanh thu
Nm 2009 k thu tin bnh qun bng 56.3 c ngha bnh qun doanh nghip mt 56,3
ngy cho mt khon phi thu, trong khi nm 2008 bng 62.3 v nm 2007 bng
73.0. Qua 3 nm ta thy k thu tin bnh qun ca cng ty u gim dn.
Vng quay khon phi thu:
Vng quay khon phi thu = Tng doanh thu thun / Cc khon phi thu.
+ Nm 2009 vng quay khon phi thu bng 6,4 iu c ngha bnh qun 6,4 ngy
cng ty mi thu c n, trong khi nm 2008 bng 5,8 v nm 2007 bng 4,9. Qua
3 nm ta thy k thu tin bnh qun ca cng ty u tng dn . Qua cho ta thy tc
thu hi cc khon phi thu chuyn thnh tin mt hay ti sn lu ng tng.
Vng quay tn kho:
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K thu tin bnh qun = 360/ Vng quay khon phi thu
Nm 2009 k thu tin bnh qun bng 56,3 c ngha bnh qun doanh nghip mt 56,3
ngy cho mt khon phi thu, trong khi nm 2008 bng 62,3 v nm 2007 bng
73,0. Qua 3 nm ta thy k thu tin bnh qun u gim dn iu cho thy cng ty
gim t l bn chu cho khch hng.
S ngy cc khon phi tr
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+ Nm 2008 s ngy tn kho bng 153,2 cho bit bnh qun tn kho ca cng ty mt
ht 153,2 ngy, trong khi nm 2007 bng 1380,. iu cho thy s ngy tn kho
nm 2008 tng so vi nm 2007 c ngha cng ty tng t l hng tn kho ln.
Chu k lun chuyn tin mt:
Chu k lun chuyn tin mt = K thu tin bnh qun S ngy cc KP Tr+ S
ngy tn kho.
+Nm 2009 chu k lun chuyn tin mt bng -17,9 trong khi nm 2008 bng 23,4
v nm 2007 bng 36,8. Qua 3 nm ta thy chu k lun chuyn tin mt gim dn.
iu c ngha qua 3 nm cc khon phi tr ca cng ty tng ln v k thu tin
binh qun v s ngy tn kho gim xung nn lm cho chu k lun chuyn tin mt
gim.
nh gi kh nng thanh ton n:
T s thanh ton hin thi:
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KT LUN
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Qua phn tch khi qut v chi ph, doanh thu, li nhun v cc ch s ti chnh ca
cng ty c phn dc Hu Giang (DHG) ta thy rng DHG s dng vn hiu qu. Bn
cnh , kh nng thanh ton, chi tr cc khon n cng cao. Tuy nm 2008, l mt
nm kh khn cho ngnh dc, DHG vn nm trong nhng cng ty hot ng hiu
qu nht vi 15% tng trng li nhun so vi nm 2007. Nm 2008 th trng
phn no hi phc, DHG mt ln na t kt qu hot ng ni bt, vi li nhun
2009 gp i so vi li nhun 2008. So vi i th cnh tranh v mt s cng ty khc
th Dc Hu Giang c xem l cng ty c sc mnh ti chnh tt v tim nng tng
trng n nh, li th c c cc nh u t. Tuy nhin, qua phn tch v nhng
t s ti chnh ca cng ty, chng ti nhn thy vn tn ti nhng yu t nh hng
lm gim li nhun (phn li l trong cc cng ty lin kt lin doanh, cc khon gim
tr, gi vn hng bn,chi ph qun l doanh nghip) m cng ty cn nghin cu thm
c nhng hng gii quyt nhm lm tng li nhun ca cng ty trong tng lai.
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Mt s gii php:
Do nh hng ca cuc khng hong kinh t ton cu nn lm cho tnh hnh tiu th
sn phm, dch v ca cng ty gp khng t kh khn. Mt trong nhng kh khn
i hi cng ty phi gim gi bn hng ha dch v kch thch tiu dng. y l
nguyn nhn chnh lm gim tc tng trng ca doanh thu bn hng v cung cp
dch v. Trong khi chi ph gi vn hng bn ngy cng tng cao, lm nh hng
n tnh hnh li nhun. Do , trong di hn cng ty cn c nhng bin php lm
gim gi vn hng bn thch ng tt hn trong iu kin nn kinh t hin nay.
Nhm chng ti a ra mt s gii php sau:
- Gim chi ph nguyn vt liu u vo: Nguyn, nhin vt liu chim t trng ln
trong gi thnh sn phm, thng vo khong 60% n 70%. Bi vy,phn u tit
kim nguyn vt liu tiu hao c ngha quan trng i vi vic gim gi vn hng
bn. Mun tit kim nguyn vt liu tiu hao cng ty phi xy dng nh mc tiu hao
tin tin v thc hin theo k hoch ra khng ch sn lng tiu hao, ci
tin k thut sn xut v thit k sn phm nhm gim bt s lng tiu hao cho mi
n v sn phm, s dng vt liu thay th v tn dng ph liu ph phm, ci tin
cng tc thu mua, cng tc bo qun va gim ti a nguyn vt liu h hng km
phm cht va gim c chi ph mua nguyn vt liu. Bn cnh cng ty cn ch
ng tm kim cc nh cung cp ngun nguyn liu vi cht lng tt nhng c gi
thnh thp hn cc nh cungcp hin nay. Cn i vi cc nh cung cp hin ti cng
ty cn c nhng thng lng t c mc gi tt nht.Tng nng sut lao ng
. Nng cao nng sut lao ng lm cho s gi cng tiu hao sn xut ra mi n v
sn phm gim bt hoc lm cho s lng sn phm sn xut ra trong mt n v thi
gian tng thm. Kt qu ca vic nng cao nng sut lao ng lm cho chi ph v tin
lng ca cng nhn sn xut v mt s khon chi ph c nh khc trong chi ph gi
vn hng bn c h thp, p dng nhng thnh tu v khoa hc cng ngh mi vo
sn xut. T chc lao ng khoa hc trnh lng ph sclao ng v my mc thit b.
- Gim bt nhng tn tht trong sn xut
. Nhng tn tht trong qu trnh sn xut ca cng ty l nhng chi ph v sn phm
hng v chi ph ngng sn xut. Cc khon chi ph ny khng to thnh gi tr sn
phm nhng nu pht sinh trong sn xut u dn n lng ph v chi ph nhn lc, vt
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lc, gi thnh sn phm s tng cao. Bi vy, cng ty phi c gng gim bt nhng tn
tht v mt ny. Mun gim bt sn phm hng phi khng ngng nng cao k thut
sn xut, cng ngh v phng php thao tc. Nng cao thc trch nhim trong sn
xut, vt liu v my mc thit b dng trong sn xut phi m bo yu cu k thut,
xy dng v chp hnh nghim chnh ch kim tra cht lng sn xut
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