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Thng 9/2005: Nhn Giy chng nhn H thng qun l cht lng ISO 90012000 ca QUACERT.
I HI NG
C NG
HI NG
QUN TR
BAN
KIM SOT
TNG GIM C
IU HNH
Cc d
n thi
cng
thy
in
PH
TNG GIM C
PH
TNG GIM C
PH
TNG GIM C
PH
TNG GIM C
KS Nghim Hi Giang
Phng
c
gii
vt t
Cng ty
c phn
LICOGI
12.9
Phng
t
chc
hnh
chnh
X nghip
xy dng
12.1
Phng
kinh Phng
ti
t k chnh
hoch k ton
X nghip
xy dng
12.2
X nghip
b tng
thng
phm v
SXCK b
tng c
sn
Phng
d
n
u t
Nh my
ch to kt
cu thp
v sa
cha my
xy dng
Phng
KCS
Cc i
c gii
s 1-5
Phng
k
thut
Cc i
xy dng
s 1-10
Phng ban
Phng Kinh
t K hoch
Phng
Ti chnh
K ton
Phng K
thut
Tham mu cho Gim c Cng ty trong lnh vc: qun l k thut thi
cng, qun l d n u t, u thu cc cng trnh xy dng, qun
l s dng cc thit b o lng.
Phng KCS
Tip nhn
thng tin
u thu
Trng thu
Gim c, Phng K hoch
Gim c
m phn
K hp ng
Hp ng
giao khon
Theo di thc
hin hp ng
Nghim thu,
thanh quyt ton
Lu h s
+ Thu thp thng tin v d n v yu cu ca khch hng qua vic tip nhn th
mi thu v t chc u thu.
- u thu: Trn c s cc yu cu ca hi s mi thu v cc thng tin v d n do
hp ng theo ni dung tha thun. Phng K hoch trnh Gim c Cng ty hoc
ngi c y quyn xem xt k duyt.
- Hp ng giao khon: Cn c vo iu kin Hp ng kinh t, n gi hp ng,
iu kin thi cng thc t ca cng trnh, phng K hoch s lp hp ng giao khon
xut n gi hay nh mc giao khon trnh Gim c duyt. Sau lp hp ng
giao khon gia hai bn giao nhn. Hp ng giao khon hay nh mc giao khon
s c lp thnh 04 b v giao cho: Phng K hoch, phng Ti chnh k ton, phng
K thut v bn nhn giao khon.
- Theo di thc hin hp ng:
+ Theo di, gim st tin thi cng, k m thut, khi lng, cht lng, an
ton lao ng, pht sinh trong qu trnh thi cng, chi ph sn xut v phn nn ca
khch hng.
7
Ch tiu
31/12/2009
31/12/2010
Chnh lch
T l
(1)
(2)
(3)
(4)=(3)-(2)
(5)=(4)/(2)
A. Ti sn
347.044.358.512
389.825.182.175
I. Ti sn ngn hn
267.478.258.769
322.576.504.966
22.148.956.809
22.966.226.444
Tin
Cc khon PT ngn hn
109.495.659.018
131.994.615.988
105.328.086.272
129.584.182.342
1.778.640.648
1.521.375.421
2.388.932.098
889.058.225
132.189.662.533
160.896.124.962
3.643.980.409
6.719.537.572
II. Ti sn di hn
79.566.099.743
67.248.677.209
Ti sn c nh
70.780.968.673
66.037.225.037
223.178.251.727
236.987.239.900
(152.397.283.054)
(170.950.014.863)
Hng tn kho
Ti sn ngn hn khc
- Nguyn gi
- Gi tr hao mn lu k
- Chi ph XDCB d dang
538.989.178
63
55.098.246.1
97
817.269.635
22.498.956.97
0
24.256.096.07
0
(257.265.227)
(1.499.873.873
)
28.706.462.42
9
3.075.557.163
(4.743.743.636
)
13.808.988.17
3
18.552.731.80
9
(7.250.546.694
)
572.462.994
(423.132.204)
B. Ngun vn
347.044.358.512
389.825.182.175
I. N phi tr
278.015.402.603
316.753.625.008
N ngn hn
260.984.647.221
302.536.522.419
66.602.283.312
80.903.396.689
- Vay ngn hn
20,55%
23,03%
(14,46%)
(62,78%)
21,72%
84,40%
)
995.595.198
Ti sn di hn khc
3,69%
34)
100.000.000
20,60%
(15,48%
100.000.000
u t ti chnh di hn
12,33%
(12.317.422.5
7.789.535.872
42.780.823.6
42.780.823.6
63
38.738.222.4
05
41.551.875.19
8
14.301.113.37
(6,70%)
6,19%
12,17%
(93,08%)
(42,50%)
12,33%
13,93%
15,92%
21,47%
7
82.574.582.742
62.282.375.245
55.132.002.628
52.089.018.945
- Cc khon np nh nc
17.537.157.857
16.909.207.255
12.799.375.289
15.148.608.469
34.520.123
25.483.117.700
73.694.217.701
821.607.570
1.509.698.115
N di hn
17.030.755.382
14.217.102.589
- Vay di hn
16.382.127.198
11.435.798.468
- Phi tr di hn khc
1.500.000.000
1.500.000.000
659.825.685
659.825.685
- D phng tr cp mt
vic lm
648.628.184
621.478.436
(27.149.748)
69.028.955.909
73.071.557.167
- Chi ph phi tr
- Cc khon phi tr, phi
np ngn hn khc
- Qu khen thng
phc li
2
(20,292,207,49
- Phi tr ngi bn
II. Vn ch s hu
7)
(3.042.983.683
)
(627.950.602)
2.349.233.180
(34.520.123)
48.211.100.00
1
688.090.545
(2.813.652.793
)
(4.946.328.730
)
4.042.601.25
8
(24,57%)
(5,52%)
(3,58%)
18,35%
(100%)
189,19%
83,75%
(16,52%)
(30,19%)
(4,19%)
5,86%
- V mt ti sn:
+ n ht nm 2009, tng ti sn ca Cng ty C phn LICOGI 12 ang qun l
v s dng l 347.044.358.512 nghn ng, trong , tng TSNH l 267.478.258.769
nghn ng. Sang nm 2010, tng ti sn ca cng ty l 389.825.182.175 nghn ng,
trong tng TSNH l 322.576.504.966 nghn ng. Ta thy, nm 2009 c quy m
tng ti sn tng i ln, sang nm 2010 Cng ty vn tng tng ti sn thm 12,33%
so vi nm 2009 l mt con s ng k, trong TSNH tng 20,6% cn TSDH li
gim 15,48%. Tuy nhin, Cng ty thuc lnh vc xy dng nhng li c s chuyn
dch ngy cng ln t nhm TSDH sang TSNH.
+ Nm 2010, TSDH gim 15,48% so vi nm 2009 do hai nguyn nhn chnh:
th nht l do TSC gim bi Cng ty cng tin hnh thanh l mt s loi my mc
thit b khng cn thit trong sn xut trong khi gi tr nhng my mc mua thm l
khng ng k. Th hai l do chi ph xy dng c bn d dang gim bi tr s mi
10
STT
Ch tiu
Nm 2009
Nm 2010
Chnh lch
T l
(1)
(2)
(3)
(4)=(3)-(2)
(5)=(4)/(2)
29.396.656
1
2
286.798.958.340
316.195.615.077
163.619.047
.737
10,25%
(163.619.04
(100,00%
7)
29.560.275
3
286.635.339.293
316.195.615.077
.784
10,31%
26.829.562.
4
Gi vn hng bn
260.041.127.268
286.870.690.261
993
10,32%
2.730.712.7
5
Li nhun gp
Chi ph ti chnh
26.594.212.025
91
10,27%
5.121.397.1
2798,95
57
10.792.585.650 441.487.974
4,27%
29.324.924.816
182.975.632
5.304.372.789
10.351.097.676
3.737.836.8
8
Chi ph qun l DN
9.023.523.176
12.761.360.024
48
41,42%
3.672.785.
9
Li nhun thun
7.402.566.805
11.075.351.931
126
49,62%
(2.072.725.0
10
3.128.880.073
1.056.155.001
72)
(66,24%)
(1.999.265.7
11
Chi ph khc
2.200.125.719
200.859.934
85)
(90,87%)
(73.459.28
12
Li nhun khc
13
Li nhun trc
928.754.354
855.295.067
7)
(7,91%)
8.331.321.159
11.930.646.998
3.599.325.
43,20%
13
839
thu
2.383.787.
14
524.916.177
2.908.703.187
010
454,13%
1.215.538.
15
7.806.404.982
9.021.943.811
829
15,57%
1.396
1.643
247
17,69%
Li c bn trn
16
c phiu
TSNH Tn kho
Tng n NH
15
Nm
2009
Nm
2010
n v
tnh
1,02
1,07
Ln
0,52
0,53
Ln
- Kh nng thanh ton hin thi ca Cng ty nm 2010 l 1,07 ln, tng 0,05 ln so
vi nm 2009 (1,02 ln), tuy thp hn so vi ch tiu ngnh (khong 1,4 ln) nhng
vn ln hn 1, m bo cc khon n n hn c tr ng hn.
- Kh nng thanh ton nhanh ca Cng ty nm 2010 l 0,53 ln, tng 0,01 so vi
nm 2009 (0,52 ln) v c hai nm ch tiu ny u nh hn 1. Cng ty hin ang duy
tr kh nng thanh ton nhanh mc qu thp so vi ch tiu an ton. Nhng c th
thy l tnh trng chung ca cc Cng ty trong lnh vc xy dng (ch tiu ngnh
vo khong 0,8 ln). Lng tin mt v tin gi ngn hng c hai nm ch chim
khong 30% tng ti sn, nm 2010 c gia tng so vi nm 2009 nhng khng ng
k. Tuy vic gi lng tin v cc khon tng ng tin mc thp khng nh
mt chi ph c hi do gi tin nhn ri qu ln, nhng c l sang nhng nm tip theo,
doanh nghip nn cn nhc n vic gia tng kh nng thanh ton ny ln lm yn
lng nhng nh u t.
TSNH
Tng TS
TSDH
Tng TS
H s n
N phi tr
Tng NV
16
Nm 2009
Nm 2010
n v tnh
77,07
82,75
22,93
17,25
80,11
81,26
VCSH
19,89
Tng NV
18,74
Ch tiu
H s thu n
H s lu kho
Gi vn hng bn
Gi tr lu kho
Nm
2009
Nm
2010
n v
tnh
2,72
2,44
Ln
1,97
1,78
Ln
Li nhun rng
Doanh thu thun
Li nhun rng
Vn CSH
18
Nm
2009
Nm
2010
n v
tnh
2,13
2,84
2,58
3,5
11,31 12,35
Trnh
1
2
3
4
5
Tin s kinh t
Thc s
i hc
K s
C nhn k ton
S lng
< 5 nm
01
03
209
199
10
< 10 nm
> 10 nm
75
77
03
01
03
101
72
05
32
50
02
Mc
lng
T
5 - 10
triu
STT
1
Trnh
S
lng
Bc
Bc
Bc
Bc
Bc
Bc
Bc
1/7
2/7
3/7
4/7
5/7
6/7
7/7
Cng nhn
713
55
146
147
170
105
53
17
Mc
lng
T 3 - 5
triu
20
3.2.1. Thun li
- Th trng vic lm: Cng ty c thng hiu mnh, truyn thng, kinh nghim v uy
tn trn th trng c khn nh v pht huy. Uy tn ny c khng nh qua
mt lot cc cng trnh trng im ca nh nc c s tham gia ca LICOGI 12 nh:
cng trnh thy in Sn La, ng H Ch Minh on Pc B Cao Bng
- Cng tc qun l: Cng tc qun l c i mi theo hng chuyn mn ha.
Cc phng ban nghip v nh vn phng Hi ng qun tr, T chc nhn s, Hnh
chnh, Qun l d n, Ban iu hnh cng trnh c cng c, phn nh r chc
nng nhim v. Nhng cn b tr c ti nng v nhit huyt c mnh dn bt,
em n nhng tm nhn v chin lc mi m cho s pht trin ca Cng ty.
- Cng ty lun gi vng c nhp tng trng ngay c trong giai on kh khn,
v ang dn m rng c quy m cng nh gia tng c hiu qu sn xut kinh
doanh.
3.2.2. Kh khn
- V th trng:
+ Cng ty cha c c th trng vic lm n nh, c li th, ph hp vi nng lc
v kinh nghim. Cng ty m thiu nh hng nht qun, cha u t ng mc,
thng xuyn cho hot ng tm kim vic lm cho cc lnh vc mi nhn truyn
thng em li hiu qu cao l x l nn mng, thi cng c gii. C giai on sa vo
lnh vc cng trnh giao thng l s on ca Cng ty.
+ Cng ty con LICOGI 12.9, LICOGI 12.6 cn kh th ng trong cng tc khai thc,
m rng th trng, ngnh ngh
- V ngun nhn lc: Ngun nhn lc cht lng cao cn hn ch, Cng ty cha c
c chnh sch n nh v thu ht c cn b v cng nhn c nng lc chuyn mn
cao, kinh nghim tt.
- V m hnh t chc h thng: Trong nhng nm qua, h thng Cng ty m con
hnh thnh v hot ng n nh. Tuy nhin vic phi hp, h tr pht trin cha cht
ch, cha pht huy tc dng cao trong hot ng sn xut kinh doanh xy dng thng
hiu. Nguyn nhn l s ch o, c ch qun l cng ty M - cng ty Con cha ph
hp v hiu qu.
3.2.3. Bin php khc phc
22
23
MC LC
PHN 1: QU TRNH HNH THNH, PHT TRIN V C CU T CHC CA
CNG TY C PHN LICOGI 12.............................................................................................1
1.1. Qu trnh hnh thnh v pht trin ..................................................................................1
- Tn cng ty: Cng ty C phn LICOGI 12.....................................................................1
- Tn giao dch Quc t: LICOGI 12 Join Stock Company...............................................1
- Tr s chnh: S nh 210 ng Gii Phng Phng Phng Lit Qun Thanh
Xun Thnh ph H Ni..................................................................................................1
- M s thu: 0100106433.................................................................................................1
- Lch s hnh thnh v pht trin:.....................................................................................1
- Vn iu l ca Cng ty: 50.000.000.000 VN (Nm mi t Vit Nam ng)...........1
1.2. C cu t chc ca doanh nghip....................................................................................2
1.3. Chc nng nhim v cc phng ban ca doanh nghip..................................................3
................................................................................................................................................4
PHN 2: THC TRNG HOT NG SN XUT KINH DOANH CA CNG TY C
PHN LICOGI 12......................................................................................................................5
2.1. Khi qut v ngnh ngh kinh doanh...............................................................................5
2.2. Qui trnh hot ng ca Cng ty C phn LICOGI 12....................................................6
(Ngun: Phng Kinh t K hoch)..........................................................................................6
2.3. Kt qu hot ng sn xut kinh doanh cc nm qua......................................................9
2.3.1. Bng cn i k ton.................................................................................................9
- V mt ti sn:................................................................................................................10
+ n ht nm 2009, tng ti sn ca Cng ty C phn LICOGI 12 ang qun l v s
dng l 347.044.358.512 nghn ng, trong , tng TSNH l 267.478.258.769 nghn
ng. Sang nm 2010, tng ti sn ca cng ty l 389.825.182.175 nghn ng, trong
tng TSNH l 322.576.504.966 nghn ng. Ta thy, nm 2009 c quy m tng ti sn
tng i ln, sang nm 2010 Cng ty vn tng tng ti sn thm 12,33% so vi nm
2009 l mt con s ng k, trong TSNH tng 20,6% cn TSDH li gim 15,48%.
Tuy nhin, Cng ty thuc lnh vc xy dng nhng li c s chuyn dch ngy cng ln
t nhm TSDH sang TSNH..............................................................................................10
+ Nm 2010, TSDH gim 15,48% so vi nm 2009 do hai nguyn nhn chnh: th nht
l do TSC gim bi Cng ty cng tin hnh thanh l mt s loi my mc thit b
khng cn thit trong sn xut trong khi gi tr nhng my mc mua thm l khng ng
k. Th hai l do chi ph xy dng c bn d dang gim bi tr s mi ca Cng ty ti
Gip Bt v vn phng Cng ty ti C1 Gii Phng c hon thnh trong nm 2010.
...........................................................................................................................................10
+ Nhm Tin lun c cng ty duy tr mc thp, ch chim khong 5-6% so vi tng
ti sn. Nm 2010, mc d mc d tr tin c tng ln so vi nm 2009 nhng khng
ng k (tng 3,69%). Chnh sch ny c u im l gip cho ngun lc ca doanh
nghip lun c tn dng ti a c th, khng gy nn tnh trng d tha tin lng ph.
Tuy nhin, vic d tr tin qu thp c th khin Cng ty dn n mt kh nng thanh
ton, nht l trong lnh vc xy dng vi tnh hnh gi c lun bin ng nh hin nay,
c th dn n nhng lung tin ra pht sinh m doanh nghip cha th ng ph kp thi,
vic huy ng vn t ngun vn vay s dn n chi ph ti chnh cho doanh nghip......11
+ Nm 2010, TSNH khc c xu hng tng 84,4% so vi 2009, trong khi TSDH khc
li gim 42,5%. iu ny cho thy Cng ty ang c xu hng chuyn dn t u t vo
TSDH sang TSNH. S liu ny phn nh mt thc t l: cc doanh nghip xy lp c xu
hng chuyn dn mt phn t vic u t vo TSC sang thu hot ng, bi l
phng n ny gip doanh nghip c th phn no gii quyt c vn v tin b
khoa hc k thut cng nh trnh phi u t mt lng tin ln vo TSC trong cng
24
cn li l doanh thu t tin li m Cng ty em ngun tin nhn ri cho cc doanh nghip
khc vay v hng li sut. y l mt chnh sch kh linh hot ca ban lnh o c th
gip doanh nghip ti a ha li nhun trc mt. Tuy nhin vic ny cng khin cho cc
ch tiu v kh nng thanh ton cng nh kh nng thanh ton nhanh ca doanh nghip
lun b duy tr mc thp, d lm mt lng tin ca nhng nh cung cp, ngn hng v
nhng ch n khc................................................................................................................14
- Chi ph qun l doanh nghip gia tng mc cao vi vic gia tng mc chi ph nm 2010
thm 41,41% so vi nm 2009. iu ny c gii thch bi trong nm 2010, Cng ty C
phn LICOGI 12 hon thnh xy dng v a vo hot ng vn phng Cng ty ti C1
Gii Phng v tr s mi ca Cng ty ti Gip Bt. Cn chi ph bn hng ca cng ty
khng pht sinh trong hai nm va qua................................................................................14
- Sang n nm 2010, d n thy in Sp Vit phn thi cng ca Cng ty C phn
LICOGI 12 hon thnh khin cho thu nhp khc ca doanh nghip gim 66,24% so vi
nm 2009, cn chi ph khc th gim mnh 90,87%. ...........................................................15
- Vi vic tng trng ca cng ty thng qua vic gia tng dng li nhun sau thu, li c
bn trn c phiu nm 2010 cng gia tng 17,69% so vi nm 2009 khin cho nhng
c ng ang nm gi c phiu ca LICOGI 12 k vng hn v tnh hnh pht trin ca
Cng ty trong thi gian ti ging nh slogan ca h Nim tin bn vng.........................15
2.4. Phn tch mt s ch tiu ti chnh c bn ...................................................................15
2.4.1. Ch tiu phn nh kh nng thanh ton...................................................................15
2.4.2. C cu ti sn, ngun vn.......................................................................................16
2.4.3. Ch tiu v kh nng qun l ti sn.......................................................................17
- H s thu n ca Cng ty nm 2010 l 2,44 ln, gim 0,28 ln so vi nm 2009 (2,72
ln). Bi l mc d doanh thu thun nm 2010 tng 10,31% so vi nm 2009 nhng mc
gia tng vn thp hn khon phi thu khch hng, nm 2010 tng 23,3% so vi nm
2009. iu ny chng t DN ang p dng chnh sch tn dng ni lng trong nm 2010.
...........................................................................................................................................18
- H s lu kho nm 2010 l 1,78 ln, gim 0,19 ln so vi nm 2009 (1,97 ln) bi l,
gi vn hng bn nm 2010 tng 10,32% so vi nm 2009 cn hng lu kho tng
21,72%. iu ny cng c gii thch nh trn, bi Cng ty nng cao mc hng
d tr tn kho m bo nhng s bin ng ca th trng khng lm nh hng n
tnh hnh kinh doanh ca Cng ty ni chung v tin thi cng ca cc cng trnh ni
ring..................................................................................................................................18
2.4.4. Ch tiu phn nh kh nng sinh li........................................................................18
2.5. Tnh hnh ngi lao ng...............................................................................................19
CN B QUN L V K THUT..................................................................................19
STT........................................................................................................................................19
Trnh .................................................................................................................................19
S lng................................................................................................................................19
Trnh tay ngh..................................................................................................................19
Mc lng.............................................................................................................................19
< 5 nm..................................................................................................................................19
< 10 nm................................................................................................................................19
> 10 nm................................................................................................................................19
1.............................................................................................................................................19
Tin s kinh t........................................................................................................................19
01...........................................................................................................................................19
01...........................................................................................................................................19
T .........................................................................................................................................19
5 - 10 ....................................................................................................................................19
triu.......................................................................................................................................19
2.............................................................................................................................................19
26
Thc s...................................................................................................................................19
03...........................................................................................................................................19
03...........................................................................................................................................19
3.............................................................................................................................................19
i hc..................................................................................................................................19
209.........................................................................................................................................19
32...........................................................................................................................................19
75...........................................................................................................................................19
101.........................................................................................................................................19
4.............................................................................................................................................19
K s......................................................................................................................................19
199.........................................................................................................................................19
50...........................................................................................................................................19
77...........................................................................................................................................19
72...........................................................................................................................................19
5.............................................................................................................................................19
C nhn k ton....................................................................................................................19
10...........................................................................................................................................19
02...........................................................................................................................................19
03...........................................................................................................................................19
05...........................................................................................................................................19
CNG NHN K THUT...................................................................................................19
STT........................................................................................................................................20
Trnh .................................................................................................................................20
S lng................................................................................................................................20
Bc........................................................................................................................................20
1/7..........................................................................................................................................20
Bc........................................................................................................................................20
2/7..........................................................................................................................................20
Bc........................................................................................................................................20
3/7..........................................................................................................................................20
Bc........................................................................................................................................20
4/7..........................................................................................................................................20
Bc........................................................................................................................................20
5/7..........................................................................................................................................20
Bc........................................................................................................................................20
6/7..........................................................................................................................................20
Bc........................................................................................................................................20
7/7..........................................................................................................................................20
Mc lng.............................................................................................................................20
1.............................................................................................................................................20
Cng nhn.............................................................................................................................20
713.........................................................................................................................................20
55...........................................................................................................................................20
53...........................................................................................................................................20
146.........................................................................................................................................20
147.........................................................................................................................................20
170.........................................................................................................................................20
105.........................................................................................................................................20
17...........................................................................................................................................20
T 3 - 5 triu.........................................................................................................................20
27
28
29
DANH MC VIT TT
STT
K hiu vit tt
Tn y
TS
Ti sn
TSNH
Ti sn ngn hn
TSDH
Ti sn di hn
TSC
Ti sn c nh
NV
Ngun vn
VCSH
Vn ch s hu
HQT
Hi ng qun tr
TCT
Tng cng ty
PCG
Phng c gii
10
PKH
Phng k hoch
11
KS
K s
nhiu chi ph trong vic lu gi, bo qun cng nh bo v ngun ti sn ny, cha k n
nhng thit hi do hng hc trong qu trnh lu gi cha kp s dng n. Nhng c th y
cng l gii php gip Cng ty c ch ng v mt u vo trong tnh hnh vt gi lun
bin ng, c th gim thiu c vic i chi ph ca cc cng trnh ln vt qu mc cho
php...........................................................................................................................................11
Bng 2.2: Bo co kt qu hot ng sn xut kinh doanh nm 2009 v 2010....................13
(Ngun: Phng Ti chnh K ton)...........................................................................................14
Bng 2.3: Cc ch tiu phn nh kh nng thanh ton..........................................................15
- Kh nng thanh ton hin thi ca Cng ty nm 2010 l 1,07 ln, tng 0,05 ln so vi nm
2009 (1,02 ln), tuy thp hn so vi ch tiu ngnh (khong 1,4 ln) nhng vn ln hn 1,
m bo cc khon n n hn c tr ng hn. .................................................................16
- Kh nng thanh ton nhanh ca Cng ty nm 2010 l 0,53 ln, tng 0,01 so vi nm 2009
(0,52 ln) v c hai nm ch tiu ny u nh hn 1. Cng ty hin ang duy tr kh nng thanh
ton nhanh mc qu thp so vi ch tiu an ton. Nhng c th thy l tnh trng chung
ca cc Cng ty trong lnh vc xy dng (ch tiu ngnh vo khong 0,8 ln). Lng tin mt
v tin gi ngn hng c hai nm ch chim khong 30% tng ti sn, nm 2010 c gia tng
so vi nm 2009 nhng khng ng k. Tuy vic gi lng tin v cc khon tng ng
tin mc thp khng nh mt chi ph c hi do gi tin nhn ri qu ln, nhng c l
sang nhng nm tip theo, doanh nghip nn cn nhc n vic gia tng kh nng thanh ton
ny ln lm yn lng nhng nh u t...............................................................................16
Bng 2.4: C cu ti sn- ngun vn....................................................................................16
- T trng TSNH/tng TS nm 2010 l 82,75%, tng 5,68% so vi nm 2009 (77,07%). ......17
- T trng TSDH/tng TS nm 2010 l 17,25%, gim 5,68% so vi nm 2009 (22,93%).......17
Cng ty thuc lnh vc xy dng nhng li c nhm TSDH chim t trng qu nh trong khi
nhm TSNH li chim t trng qu ln. Qua Bng cn i k ton pha trn, ta c th thy
trong mc TSNH, nhm Phi thu khch hng v Hng tn kho lun duy tr mc cao. c
hai nm, Phi thu khch hng lun chim khong 30% tng ti sn. Hng lu kho thm ch
cn c duy tr mc cao hn, chim khong 38 41% trn tng ti sn. Tuy vy, y cng
l tnh hnh thc t ca cc Cng ty trong lnh vc xy dng hin nay. Bi cc cng trnh ca
h c gi tr thi cng ln, thi gian thi cng ko di, vic thanh l hp ng thng mt rt
nhiu thi gian sau khi cng trnh hon thnh. Cn hng lu kho c duy tr m bo cc
hng mc cng trnh c hon thnh ng hn, khng dn n vic sai lch do nguyn nhn
t pha nguyn vt liu u vo trong tnh hnh gi c bin ng. Cn TSDH chim t trng
thp bi vic u t ng lot vo cc my mc thit b gi tr ln s rt tn km, trong khi
cng ngh lun thay i v vic di chuyn n mi cng trnh trn khp t nc s kh trnh
khi vic h hi do thiu iu kin bo qun. V vy cc Cng ty xy dng c xu hng
chuyn sang thu ti sn hot ng nhiu hn..........................................................................17
- H s n ca Cng ty ang duy tr mc cao 80 81%. Mc d vi c th ngnh ngh
kinh doanh ca Cng ty phi huy ng ngun vn ln, nhng ch s ny vt qua mc ch
tiu ngnh trong hai nm va qua (khong 71%). iu ny s khin cho cc ngn hng phi
cn nhc khi ang v s cho Cng ty tin hnh vay vn bi rt c kh nng cng ty ri vo
tnh trng mt kh nng thanh ton cc khon n.....................................................................17
- T trng VCSH/tng NV duy tr mc thp 19,89% trong nm 2009 v gim xung cn
18,74% trong nm 2010. iu ny khin cho Cng ty mt th ch ng trong vic huy ng
vn, kh nng t ti tr trong mt s trng hp cn vn ln l thp. Tuy nhin, Cng ty c
th tn dng c l chn thu thng qua vic huy ng vn t nhng ngun vay khc........17
Bng 2.5: Ch tiu v kh nng qun l ti sn.....................................................................17
Bng 2.6: Bng cc ch tiu phn nh kh nng sinh li......................................................18
Bng 2.7: Tnh hnh ngi lao ng.....................................................................................19
................................................................................................................................................33
Nn kinh t Vit Nam v ang chuyn dn sang c ch th trng, th hin s linh hot
cng nh nng ng ca chnh sch kinh t ni chung cng nh ca cc doanh nghip Vit
31
32
LI NI U
33
LI KT
34
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H Ni, ngy thng nm 2011
Gio vin chm
35
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H Ni, ngy thng nm 2011
i din n v thc tp