You are on page 1of 92

ti liu tham kho

K hoch kinh doanh

Lp k hoch
khi s kinh doanh

Ti liu c thm cho kho :

Tp hun k hoch khi s doanh nghip

Ging vin: Thc S, Lut gia, Nguyn Ph Quc.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Li cm n
Khi chun b ti liu ny, tc gi " tham kho nhng ngun ti liu v internet sau y. Tc gi xin cm
n s ng gp qu bu ca h cho tp ti liu ny :
Gio S : Mike Porter, Ging vin trng Qun tr kinh doanh Hardvard, (Hardvard Bussiness
School)
D n UNIDO-MPI (US/VIE/95/004) ; Danh mc cng vic ca nh doanh nghip chun b mt k
hoch kinh doanh.
Ginny L. Kuebler; Lp K hoch kinh doanh; Nh xut bn T vn Qun l G.L.K; Hm th
479,Vestal, New York 13851-4079
Hans Stoessel; K hoch kinh doanh; Ti liu c thm cho kho hc: Hoch nh v thc hin chin
lc pht trin kinh doanh do trung tm hc vin cng ngh chu (AITCV), H ni hp tc vi
SEAQIP Vietnam t chc
www.planware.org, Vit k hoch kinh doanh, 2001

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

DIRECTION FOR USE


S dng ti liu ny nh th no ?
Ti liu ny nhm mc ch h tr cho nhng ngi mun lp mt bn k hoch kinh doanh (u
tin cho lp k hoch khi s kinh doanh for start-up business), mt mt n cung cp cho ngi c
mt ci nhn tng quan v mt bn k hoch kinh doanh, nhng ni dung cn c trong bn k hoch kinh
doanh (phn I). ng thi ti liu cng gii thiu cc phiu bi tp cho php ngi c c th tng bc
hon thnh cc ni dung ca bn k hoch (di dng bn nhp) v lp rp li thnh mt bn k hoch
hon chnh (phn II). Cui cng, mt bn k hoch kinh doanh mu c trnh by di dng v d
ngi c tham kho v so snh. Ti liu ny c khuyn co s dng nh sau :
Bc 1 : Ngi c nn c k phn gii thiu v lp KHKD (t trang 4 n trang 40) hiu r
ni dung v yu cu ca bn KHKD.
Bc 2 : Ngi c s dng cc phiu in (form to fill) thc hnh cc bi tp cho trng hp
d nh kinh doanh c th ca mnh. Lm r tt c cc thng tin m cc phiu in yu cu vi s c
gng cao nht c th.
Bc 3 : Sau khi " hon thnh bn nhp KHKD, ngi c h"y tham kho bn v d KHKD
so snh v hon thin bn KH ca mnh.
Chc thnh cng.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

1.

K hoch kinh doanh

S cn thit ca k hoch kinh doanh

Qu trnh hoch nh trong doanh nghip buc bn phi nhn vo cc hot ng trong tng lai ca cng
ty v d kin trc nhng g c th s xy ra. Mt k hoch tt cn phi xem xt c cng ty theo mt
cch nhn phn tch, nh gi c hin trng ca n v nhng trin vng trong tng lai mt cch khch
quan nht.
C nhiu l do xy dng mt k hoch kinh doanh v iu quan trng l cn phi hiu c cc mc
tiu c th a ra c mt k hoch c hiu qu nht. Di y l mt s l do quan trng nht
khin cc nh qun l phi vit ra cc k hoch kinh doanh ca h:
Cng c bn hng : Trong trng hp ny, k hoch l mt bn cng nhm thuyt phc cc nh
u t, ngi cho vay tin hay mt i tc lin doanh rng ang c nhng c hi kinh doanh ng tin
cy v bn hiu r c vic kinh doanh ca mnh tt tn dng c c hi ny.
Cng c suy ngh : vi t cch l mt vn bn k hoch ni b nhm gip hiu r hn qu trnh
kinh doanh ca bn v gip ra nhng quyt nh tt hn. K hoch ny gip bn phn tch nhng
mt mnh v yu ca cng ty, nh ra nhng mc tiu c th, v a ra mt k hoch hnh ng
nhm t c nhng mc ch ny.
Cng c kim tra v qun l : vi t cch l mt vn bn ni b gip bn qun l cng ty
ca bn c tt hn. K hoch ny c th c s dng trao i, khuyn khch v dn dt cng
ty ca bn cng nh cc hot ng c nhn khc. K hoch ny cng nhm gip cc nhn vin lin
h cc mc tiu ca chnh h vi cc mc tiu ca cng ty v theo di nhng tin b trong cng ty
ca bn c th tin hnh nhng hiu chnh cn thit.
Mc ch ca ti liu ny l nhm gip bn c c nhng k nng v hiu bit cn thit vch ra
nhng cng v k hoch kinh doanh, d hiu v hp dn i vi nhng nh u t v i tc.
" c mt s ngi ni rng, hoch nh kinh doanh ch l vic l"ng ph thi gian v cc k hoch kinh
doanh kt cc s nm di y cc ngn ko v chng khng cp c n cc vn quan trng v
khi chng c hon thnh th " li thi. Ngi ta cng cn ni rng khng g c th c lm m
khng c k hoch. Nu bn khng nh ra xem bn s i u, th bn s khng th bit c bn i u
v bn " n ch cha. K hoch kinh doanh l mt trong nhng cng c qun l quan trng nht m
nhng cng ty thnh cng " s dng. Cc nghin cu ch ra rng, nhng tht bi ca nhng doanh
nghip mi da theo mt k hoch kinh doanh l thp hn nhiu so vi nhng doanh nghip khng c
mt k hoch kinh doanh no.
2.

Khi nim v k hoch kinh doanh ?

K hoch kinh doanh l s m t qu trnh kinh doanh ca bn trong mt khong thi gian. N m t
vic kinh doanh ca bn " thnh cng ti u v tm kim nhng trin vng pht trin v thnh cng
trong tng lai. K hoch kinh doanh ca bn s m t mi mt trong cng ty ca bn v s l ti liu
quan trng nht m cc nh u t, cc i tc ti chnh, cc i tc lin doanh s c.
Khng c phng php ng hay sai no trong vic son tho ra mt k hoch kinh doanh. Mt k hoch
tt l mt ti liu c tnh sng to, phn nh bn cht ca mt c s v cho ta mt bc tranh r rng v
vic c s ny ang i ti u. S lng cc chi tit v c cu ph thuc nhiu vo bn cht ca c s,
cc mc tiu v mc ch, v c th quan trng nht l ngi nghe (nh u t, cc cn b qun l ca
cng ty, cc i tc kinh doanh, v.v...). Mt s bn k hoch ch dy khong 10 - 15 trang trong khi
nhng k hoch khc c th dy ti nhiu tp gm hng trm trang, bao gm nhiu ti liu b sung khc.
Khi to ra mt k hoch kinh doanh, bn s cn xem xt n mi chi tit trong kinh doanh ca bn, bao
gm cc sn phm ca bn v cc th trng. Mi cng ty u c nhng vn tn ti v iu quan trng
nht l khng c ln trnh hay che giu chng. K hoch kinh doanh cn da ra mt bc tranh tng
th v cc hot ng v kh nng ca bn. Ngi c bn k hoch ca bn mong i mt tng kinh

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

doanh r rng v hin thc, c nhiu kh nng thnh cng, v nhng bng chng v nng lc qun l
thc hin k hoch.
3. K cu ca bn k hoch kinh doanh
Di y l mt cng k hoch kinh doanh c s dng trong ti liu ny. Bn cng ny nn
c s dng nh mt ti liu hng dn khi bn lm vic vi cc cu hi v cc bng trong ti liu ny.
Khi hon thnh cc phn, bn s c th dng nn c bn k hoch kinh doanh c tnh l-gic v d
hiu, m t c chnh xc vic kinh doanh ca bn.

Kt cu ca bn k hoch kinh doanh


1.

Tm tt

2.

Mc tiu ca k hoch
2.1. Cc mc tiu ca cng ty v d nh
2.2. xut d n v mc tiu
2.3 Cu trc d kin ca tin vay hay ti tr

3.

M t v cng ty v hot ng kinh doanh


3.1
3.2
3.3
3.4
3.5
3.6
3.7
3.8
3.9

4.

Lch s cng ty
V tr ca cng ty
Cc sn phm v dch v (Pht trin sn phm)
Cc khch hng
Cc nh cung cp
Hot ng sn xut
Cc cng ngh sn xut
T chc v qun l
Cc u th c bit v kinh doanh ca bn

Phn tch tnh hnh th trng


4.1
4.2
4.3
4.4

Hot ng trn th trng


Quy nh th trng
nh gi th trng
Phn tch cc i th cnh tranh

5.

Chnh sch marketing v bn hng

6.

Nhng ci tin c d nh trong hot ng ca cng ty


6.1 Sn xut
6.2 Tip th v bn hng
6.3 Ti chnh
6.4 Cc sn phm mi
6.5 Qun l v ngun nhn lc

7.

Chin lc u t
7.1
7.2
7.3

8.

L do u t vo t nc ca bn
L do u t vo th trng ca bn
L do u t vo cng ty ca bn

Cc thng tin v ti chnh


8.1
8.2

Cc s liu ti chnh trc y


Cc ngun v vic xin ti tr

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

8.3
8.4
8.5
8.6
9.

Thit b chnh v ti sn
Bo co v thu nhp
Bo co v dng tin
Phn tch im ha vn

D kin thu nhp


9.1
9.2

10.

K hoch kinh doanh

D kin v bn hng
D kin v thu nhp

Cc ph lc

4. Ni dung cc phn ca bn k hoch kinh doanh


4.1 Tm tt
Phn u tin, v c l l quan trng nht, ca mt bn k hoch kinh doanh thng l Phn Tm tt.
Hu nh 100% cc nh u t v nhng ngi l"nh o s c phn Tm tt trc ri mi quyt nh
xem c nn c nt phn cn li hay khng ty thuc vo s hng th ca h sau khi c xong phn tm
tt ny. Mc du n c c trc tin, nhng n li thng c vit sau cng. N bao gm vic nu
bt tng phn ca bn k hoch, bao gm nhng d nh c bn ca doanh nghip, lch s doanh nghip,
cc sn phm ch yu v cch thm nhp th trng ca bn i vi cc i tng khch hng, v cc
nhu cu v vn cho doanh nghip ca bn.
4.2 Trnh by mc tiu
Phn ny nhm gii thiu cho ngi c v k hoch kinh doanh. Cn m t ngn gn cc mc tiu ca
bn v cc sn phm hay dch v m bn cung cp. Nu k hoch kinh doanh ch nhm s dng trong
ni b th n cn a ra nhng mc tiu c th v mt chin lc chung cho cng ty ca bn.
a.
Cng ty ca bn lm g? Vi vai tr nh mt li gii thiu, bn cn giI thch cc hot ng v
kh nng ca doanh nghip ca bn. M t dng tm tt cng ty ca bn lm g. Ti y, h"y ch ra
nhng c trng v sc mnh quan trng nht ca cng ty bn.
b.
Cc mc tiu ca cng ty ca bn? Tr li cu hi ny l iu cc k quan trng i vi n
lc hoch nh ca bn. Sau khi tr li xong cho cc phn khc ca ti liu ny v phn tch doanh
nghip ca bn, th trng ca bn v trin vng trong tng lai, bn h"y c gng a ra mt s mc tiu
c tnh hin thc v c th t c cho nm ti. Mt s mc tiu trong ny cn dng c th v nh
lng c (da trn cc con s v ch tiu) cn mt s khc c th c pht biu dng chung hn.
Bn nn theo di cc mc tiu ny trong sut nm. Mi khi bn thy cc mc tiu b sai lch, bn cn
tm hiu xem ti sao v tm ra cc nguyn nhn chnh dn n cc sai lch . Th d, nu mt trong cc
mc tiu ca bn l tng lng hng xut khu l 5% mi thng, nhng bn ch tng c 3% vo thng
3, bn cn tm hiu xem ti sao.
c.
S mnh ca doanh nghip bn l g? S mnh ca doanh nghip bn l phn trnh by v cc
l do cho doanh nghip ca bn tn ti xt t quan im ca khch hng. Khi xy dng S mnh cho
doanh nghip buc bn phi suy ngh v nhng l do c bn chnh bn tn ti nh mt doanh nghip.
Mt S mnh tt thng bao gm cc sn phm v dch v c gii thiu, cc khch hng c phc
v, cc khu vc c chuyn mn ha v cc vng a l. iu quan trng l phi rt c th trong khi
vn suy ngh rng.
d.
M t cu trc tng lai v cc hot ng ca cng ty bn. H"y m t xem bn hnh dung
nhng thnh tu trong tng lai ca cng ty bn nh th no. C gng din gii xem cng ty bn s lm
g trong vng 5 nm ti, v sau l trong 10 nm. iu g s lm cho cng ty bn thnh cng?

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

4.3. M t cng ty v vic kinh doanh


4.3.1

Lch s cng ty

Lch s chung ca cng ty bao gm cng ty " c thnh lp nh th no v pht trin sau tr
thnh nh hin ti c trnh by y. Bn nn tp trung vo gii thch nhng nguyn nhn lch s dn
n cc iu kin hot ng nh hin nay v cc thc tin m cng ty " tri qua.
a.
Ai lm ch cng ty? Nu r cng ty ca bn l quc doanh, t nhn hay thuc dng s hu
khc. Nu khng phi l cng ty quc doanh, h"y gii thch ai lm ch cng ty. Nu cng ty ca bn c
nhiu hn mt ch s hu, h"y lit k ra nhng ch s hu c c phn ln nht trong x nghip ca bn.
b.
Lch s cng ty bn? Vit ngn gn lch s khi qut ca cng ty bn, bao gm ngy thng ca
nhng s kin chnh k t ngy thnh lp.
c.
Nhng s kin quan trng no lm thay i v th ca cng ty bn? Bn c th nu ra
nhng s kin ln " nh hng n cng ty? Th d nh Quyt nh ca Chnh ph cho xy dng ngnh
cng nghip ca bn ti nc ca bn hay nhng l do khc lm tng thm hay hn ch ngun ngn qu
nh nc cho cng ty ca bn.
4.3.2

a im ca cng ty

a.

Tr s chnh ca cng ty ng ti u? Tn v a ch:

----------------------------------------------------------------------------------------------------------------in thoi: ..................................................... Fax :...........................................E-mail:.............................


b.
Bn c cc c s khc na khng? Lit k mi x nghip khc, cc im bn hng hay nhng
c s ca cng ty ti cc a im khc. Nu cn thit thm giy, km thm giy vo ghi y cc
thng tin b sung v cc c s khc ca bn. C gng xp hng cc c s ny theo quy m v tm quan
trng. Bt u t c s quan trng nht hay ln nht tr xung.
c. a im ca cng ty bn c nhng li th g? Gii thch xem v tr ca cng ty bn gip g cho bn
trong qun l x nghip v trong cnh tranh. Th d, v tr c gip bn d dng tip cn ngun nguyn
liu, cc khch hng, ng giao thng, tin t, bo v ca lut php v.v? Gii thch ti sao cc yu t
ny li gip ch cho x nghip ca bn:
4.3.3

Cc sn phm v dch v

Phn ny gii thch bn sn xut hay phn phi nhng sn phm hay dch v no, v bn cc sn phm
ny u v bng phng thc no. Phn ny cng m t cc k hoch i vi nc ngoi ca bn.
a.
Bn lm ra nhng sn phm g v a ra cc dch v g? Lit k ra nhng sn phm quan
trng nht m bn lm hay mua phn phi. Bn nn la chn nhng sn phm v dch v chim t l
ln nht trong doanh thu hng nm hay nhng ci l trng tm cho cc mc tiu tng lai. Bn cng nn
a ra danh sch cc sn phm v dch v cng cc t ri qung co trong phn Ph lc cui ti liu
ny. Danh sch ny l cn thit nh gi kh nng sn xut v cng ngh ca bn.
b.

Bn c c nhn thng hiu c khch hng cng nhn cha?

Thng thng, danh ting v sn phm ca bn l yu t chnh quyt nh thnh cng trn th trng.
Nu khch hng cng nhn nh"n thng hiu ca bn, bn s c c cc li th so vi cc cng ty khc
m khch hng cha quen. H"y nu ra nhng nh"n thng phm m bn c. C gng a ra nhng bng

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

chng rng nh"n thng hiu ca bn c khch hng cng nhn v a thch, th d nh cc bnh lun
t cc cuc phng vn, s cng nhn ca qun chng i vi sn phm/dch v ca bn v.v
e.
Gi c cc sn phm, dch v ca bn? H"y a ra gi cc sn phm ca bn. Nu bn khng
c bng gi y , hay ch bit gi ca mt s loi sn phm, th h"y a ra nhng thng tin m bn
bit. a danh sch gi ca bn vo phn Ph lc ca ti liu ny v trong k hoch kinh doanh ca bn.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

4.3.4

K hoch kinh doanh

Cc khch hng

Phn ny m t cc cng ty " mua hng hay dch v ca bn t trc. Cc nh u t rt quan tm s


lng v lng hng ca cc khch hng ca bn. Thnh cng ca bn ph thuc nhiu vo cc mi
quan h m bn xy dng vi cc cng ty v t chc khc. Nhng khch hng quan trng nht ca bn l
nhng ai?
4.3.5 Cc nh cung cp
Phn ny m t cc cng ty hay cc c nhn m bn " mua hng sn xut ra cc sn phm v dch v
m bn bn. Cc nh u t mun bit chc chn rng bn c th mua c nguyn liu th v.v vi gi
cnh tranh trong nhng khong thi gian di. Ai l nhng nh cung cp quan trng nht ca bn? K tn
nhng nh cung cp quan trng nht theo th t quan trng ca h i vi bn. Lit k cc loi nguyn
liu th, cc thnh phn hay sn phm m bn nhp t cc nc khc.
4.3.6 Cc hot ng sn xut
Phn ny m t nhng sn phm m bn lm ra v hiu qu tng i ca chng i vi hot ng sn
xut ca bn. Cc cu hi trong phn ny c thit k cp n cc hot ng sn xut chnh m
c th s l mi quan tm ca nhng i tc hay cc nh u t.
a. S gi lm vic trong nh my ca bn? H"y tr li cc cu hi sau:
Nh my ca bn lm vic bao nhiu gi/ca v bao nhiu ca?
Nh my ca bn lm vic bao nhiu ngy /tun v /nm?
b.
Bn c kim tra cht lng sn phm lm ra khng? bng cch no? Khi sn xut sn
phm, bn c s dng mt h thng hay nhn vin kim tra cht lng sn phm cui cng khng?
M t h thng hay phng php m bn dng kim tra cht lng. Nu sn phm bn lm ra ph hp
v cht lng tiu chun do cc c quan khc quy nh th h"y nu ra tn ca tiu chun, tn ca c quan
ra tiu chun v sn phm no ca bn p ng cc tiu chun .
c.
Bn cn bao nhiu thi gian lm ra mi loi sn phm chnh? Lit k ra cc sn phm.
c tnh thi gian cn thit lm ra mt n v sn phm. ng thi cng c tnh s n v hay tng
khi lng sn phm ca bn c cha trong nh kho.
4.3.7

Cng ngh sn xut

Phn ny m t cc cng ngh ca bn v dng vt cht k t khi d nguyn liu th xung cho n khi
chng tr thnh cc sn phm cui cng.
a.
Bn c cng ngh sn xut no tt hn hn cc i th cnh tranh ca bn khng? Mt
sc mnh quan trng khi bn bn cc sn phm ca bn l cng ngh m bn s dng. Gii thch cc u
th cnh tranh ch ra nhng ngi ni vi bn rng sn phm hay cng ngh ca bn l tt hn. a ra
cc chi tit v cc d n c bit " c ti tr v pht trin ci thin cng ngh m bn ang s
dng.
b.
C chng nhn pht minh no bo h cho qu trnh hay k thut sn xut m bn ang s
dng khng? Nu bn s dng cc k thut sn xut m n mang li cho bn mt u th, cc x nghip
khc cng s c gng bt chc cc k thut v cng ngh ny. Nu bn c mt dng bo h no , th
d nh bng pht minh sng ch, bo h nhng k thut v cng ngh ny khi b bt chc, h"y
trnh by hnh thc v mc bo h.
c.
Bn c cn thm g mi cho cng ngh sn xut ca bn khng? a ra y mi thay i m
bn cn, nht l nhm p ng nhu cu sn phm xut khu d kin ca bn.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

d.
Cc cng ngh sn xut ch yu ca bn? in y vo Bng Cc Cng ngh sn xut
c t chc theo cc giai on ca sn xut trong qu trnh sn xut ca bn. Di y l s m t cc
ct () trong Bng.
Cng on sn xut: Th d nh: bc v, ct, phn loi, ng lnh, ng gi. Mi hot ng trn
u lm bin i sn phm v c coi nh mt cng on ca sn xut.
Cng ngh hay qu trnh c s dng: th d, trong cng on ng lnh ca sn xut, bn lm
ng lnh tm nh th no v dng cc thit b no lm ng lnh.
Tng cng sut: Lng sn phm ln nht ca mi loi sn phm m bn c th x l trong mt
cng on sn xut nu tt c cc my u lm vic lin tc (tn/h)
Hiu sut: c tnh phn trm thi gian hot ng ti a ca mi qu trnh. Th d, my ng lnh
ch hot ng 45% ca mt nm sn xut v khng phi mi loi tm u lm ng lnh v ma
nh bt b hn ch.
Cc sn phm lm ra: Lit k ra mi thnh phn v sn phm do cc qu trnh lm ra trong cc
cng on sn xut.
4.3.8. T chc v qun l
Mt thnh phn ti quan trng i vi thnh cng ca mt doanh nghip cn c nhn mnh trong k
hoch kinh doanh l cht lng v mc su st ca qun l trong cng ty ca bn. Bn cng cung cp
nhiu thng tin v cc cn b qun l v nhng nhn s chnh th ngi u t hay ngi cho vay tin
cng c nhiu lng tin vo cng ty ca bn. Phn ny m t nhng thnh phn ch yu trong b phn t
chc v qun l ca bn cng nh cc ngun nhn lc khc.
a.
X nghip ca bn c t chc nh th no? H"y v mt s m t x nghip bn c t
chc nh th no. S t chc ny cn th hin ba mc trn cng l (1) Tn Phng, Ban, (2) S nhn
vin, v (3) Trch nhim chnh hay hot ng chnh
b.
Nhng ngi qun l chnh l ai? Dng cc bng Nhng Cn b Qun l v Nhn vin chnh
v ghi tn nhng ngi c gi cc chc v vo tng ly t Bng S t chc ca x nghip trn. Ghi
c tn nhng ngi gip vic chnh, cc chc ph hay cc cn b qun l. Ghi tn cc cn b qun l cp
thp nhng c vai tr quan trng trong cng ty ca bn. Nu cn thit, bn cng nn k n nhng cn
b qun l cp di m c trin vng s nm quyn trong cng ty ca bn. Ngoi ra cn cn ghi c
nhng cn b khoa hc k thut ch cht. Dng bng ny m t ngn gn tng ngi ng thi km
theo vo Ph lc mi ngi mt trang l lch ngn gn.
c.
Phn qun l hay nhn s no bn cn ang thiu? Lit k cc chc v v trch nhim ca
nhng ngi m bn ngh l bn cn. Th d, nu bn cho rng cn mt ngi lm Ph Ch tch ph
trch v tip th quc t bn cc sn phm ca cng ty nc ngoi, h"y gii thch rng bn cn ngi
qun l nh th no v ngi ny cn lm c nhng g. ng thi gii thch ti y nhng nhn vin
khc m bn c th cn lm cho d n c ngh thnh cng.
d.
Bn c ngh rng nhng nhn vin ca bn tt hn so vi nhn vin ca cc cng ty cnh
tranh khc khng? ti sao? Nhn vin ca bn c c o to tt hn khng, c nhiu k nng hn,
khe mnh hn, lm vic chm ch hn, hay c kh nng lm ra nhiu sn phm hn so vi nhng cng
nhn khc. Gii thch ti sao. a ra cc dn chng nu c th.
e.
Bn c nhng c vn bn ngoi hay cc cn b t vn gip khng? H"y ghi tn ca h,
tn cng ty, loi hnh t vn, kinh nghim ca cc c vn v a im ca h. Cc c vn l nhng c
nhn v cc t chc " c vn hay gip bn trong qun l cng ty bn. H c th l cc cn b t vn
c tr lng chnh thc, thnh vin ca Hi ng T vn hay Ban Gim c ca bn
4.3.9

Cc u th c bit ca doanh nghip ca bn

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Khi nh u t hay ngi cho vay nh gi v k hoch kinh doanh v n u t ca bn, h s mun
bit im g l c bit v khc bit ca cng ty bn. Phn ny c thit k a ra cc thng tin v
nhng u th c bit m bn c lm cho cng ty bn khc vi nhng cng ty khc. Khi tr li nhng
cy hi ny, h"y ngh k v nhng u th m bn c v nhng u th ny " gip bn nh th no.
Mt s cc cu hi c th lp li hay trng vi cc cu tr li ca cc cu hi trc. Dng phn ny
to ra s hiu bit ton din v sc mnh v cc u th c bit ca bn. Khi tr li nhng cau hi ny,
h"y c ngh xem cc b phn khc nhau trong doanh nghip ca bn lin quan v lm vic vi nhau nh
th no. Ch c bit ti nhng u th c th dng c cc th trng nc ngoi cho cc k hoch
xut khu mi ca bn.
a.
Bn cho rng nhng yu t no gip bn thnh cng trong qu kh? Gii thch ti sao bn
ngh rng x nghip ca bn " hot ng tt trong qu kh. Gii thch xem nhng iu ny t c
bng cch no v ch ra cc l do ti sao bn " thnh cng. a ra nhng trng hp c th khi c th.
b.
Bn cho rng nhng yu t no s gip bn xut khu thnh cng? Gii thch xem ti sao
bn ngh rng x nghip ca bn s thnh cng trong kinh doanh quc t. Gii thch xem cc kinh
nghim qu kh s c p dng nh th no lm ch da cho thnh cng trong tng lai. a ra cc
l do ti sao bn cho rng bn s thnh cng; cn c th ha nu c th. Nu bn " thnh cng t trc
trong vic xut khu sn phm, h"y gii thch xem nhng g " lm cho bn thnh cng.
c.
Bn cho rng yu t no s lm bn thnh cng trong tng lai? M t cc s kin hay kh
nng c th gip cho cng ty ca bn trong tng lai. Cu hi ny nhm xc nh cc s kin v cc iu
kin trong tng lai c th gip cho cng ty ca bn.
d.
Bn c u th c bit no m cc cng ty khc kh bt chc? Ch ra v m t cc c im
v cc kh nng c bit gip cho x nghip ca bn mnh hn. Bn nn gii thch ti sao nhng c
im ny li l cc u th m cc t x nghip khc c c. Mt th d v u th c bit c th l kh
nng tip cn cc ngun lc m cc x nghip khc khng c. Th d khc v u th c bit c th l
vic s hu mt giy php c bit ca chnh ph ch cp cho x nghip ca bn, hay gip php rt
kh xin c.
e.
Cc sn phm ca bn c nhng ngi khc coi l siu hng? H"y gii thch iu g lm
cho cc sn phm ca bn tt hn sn phm ca cc i th cnh tranh khc. Nu c th, a ra cc nh
gi v cc sn phm ca bn so vi cc sn phm khc.
f.
Bn c nhng u th g v cc kh nng nghin cu hay pht trin sn phm? a ra cc
chi tit v s v loi nhn cng tham gia vo nghin cu v pht trin sn phm. Gii thch bng cch
no cng tc nghin cu v pht trin sn phm lm cho cng ty ca bn mnh hn v tt hn.
g.
iu g lm cho cng ty ca bn c tnh c o? S dng cc cu tr li ca bn cho cc cu
hi ny v trc y, c gng ch ra cc tham s ca bn lm cho bn khc vi cc cng ty khc m bn
bit cng a ra cc sn phm hay dch v tng t.
h.
Sc mnh cnh tranh ch yu ca bn l g? Cu tr li cho cu hi ny s tng hp cc cu
tr li v kt lun cho cc phn cn li ca mc ny.
4.4

Phn tch tnh hnh th trng

Phn ny miu t cc th trng ca bn v mt a l, loi sn phm v loi khch hng. Khi bn tr li


cc cu hi ny, h"y ngh xem bn bn sn phm u, nhng loi ngi no mua sn phm ca bn.
Th d, nu bn c hai khu vc th trng l trong nc v Hoa K th h"y xem xt xem liu c s khc
nhau no gia cc loi sn phm c bn v cc loi ngi mua mi nc hay khng. Cu tr li ca
bn s phn nh s hiu bit, nim tin ca bn v vic ti sao sn phm ca bn bn c.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

4.4.1

K hoch kinh doanh

Hot ng trn th trng

a.
Tng lng bn ra ca bn cho tt cc cc loi sn phm v dch v? a ra con s cho 5-6
nm, v nu c th, tng s tin nhn c cho mi nm tnh theo s tin trong nc v USD. Nhng con
s ny s l thc o doanh thu ca bn (tng s tin bn nhn c do bn hng) trong mt chu k 12
thng c bit n nh 1 nm ti chnh. Thng th chu k 12 thngny c tnh t 1/1 cho n 31/12.
b.
Sn phm no ca bn c tim nng pht trin tt? ti sao? Tim nng pht trin c th
c nh ngha l kh nng tng doanh s trong tng lai. T cc n hng v quyt nh mua hng m
bn nhn c, h"y ch ra sn phm no c bn tt trong vng 2-3 nm qua. cho bit sn phm no
bn d kin s lm ra nhiu hn v bn nhiu hn trong tng lai. Ti sao bn ngh rng lng bn ra ca
nhng sn phm hay dch v ny s tng ln? Ti sao ngi ta li mua nhng sn phm ny nhiu hn t
bn?
c.
C bao nhiu sn phm ca bn c bn ra ti mi vng th trng? c tnh s lng v
gi tr v phn trm tng sn phm v dch v bn bn ra trn mi vng th trng ni bn bn hng, bt
u t nc ca bn. S dng chng loi hay cc nhm sn phm nu khng c c s liu cho tng
loi sn phm ring bit. Nu khng c s liu thc t no h"y tho lun cu hi ny vi b phn bn
hng ca bn v a ra cc con s c tnh.
4.4.2 nh ngha th trng
nh gi bn bn hng trn th trng ra sao, bn h"y ch ra nhng c im xc nh cc thnh phn
v cc gii hn ca th trng ca bn. Mt th trng c th dc nh ngha theo ba cch chnh sau
y:

Theo loi sn phm c bn: Cc loi sn phm c bn trn cng mt th trng cn c


nhng kh nng, c trng hay tnh cht tng t nhau. Th d, hng thy sn v c l mt phn ca th
trng thc phm v chng u c th n c. Mt khc, c v thit b ng gi li l nhng th trng
khc nhau v chng khng tng t nhau. C l mt phn ca th trng thc phm trong khi cc thit b
bao gi li thuc v th trng my mc.

Theo vng a l: Bn hng c th c phn ra theo vng a l cng nh theo loi sn phm.
Th d, mi lng bn hng thy sn ti M v Canada u c th c coi l th trng thy sn Bc
M. Thng th cc th trng theo a l c phn ra nh sau:

a phng : gn nh my ca bn, trong thnh ph hay huyn ca bn.


Khu vc, trong nc : mt phn ca t nc, th d, min Trung Vit Nam
C nc : trn ton l"nh th
Quc t : trong nc cng thm t nht mt nc khc
Chu lc : bao gm mt trong cc lc a ca th gii, th d, chu u v.v..
Ton cu : nhiu nc trn th gii.

Theo loi cng ty v ngi mua sn phm: Loi cng ty v ngi mua s dng sn phm ca
bn cng gip xc nh th trng. iu ny c bit ng nu bn lm ra v bn hng tiu dng hay
cung cp dch v. Qun o theo mt l mt th d in hnh v mt th trng c phn on theo loi
ngi tiu dng. Nhng khch hng tr tui thng thch mc nhng kiu rt khc so vi nhng ngi
gi hn - iu ny gip phn on th trng theo tui tc.
4.4.3 nh gi th trng
Trong bn k hoch kinh doanh, phn tng quan th trng phn tch vic bn hng ca bn theo kha
cnh nhng yu t bn ngoi no nh hng n vic bn hng. Tng quan th trng xem xt quy m v
cc gii hn ca cc th trng ca bn, v nhm nhn ra cc xu hng v cc s kin quan trng. N
cng phn tch nhng th trng ny hot ng nh th no, v nhng mnh th trng no tn ti trn

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

mt th trng c nh ngha bi mt vng a l nht nh, mt loi khch hng v mt loi sn


phm.
a.
Th trng cho cc sn phm hay dch v ca bn ln n mc no? c tnh xem c bao
nhiu cng ty sn xut v bn sn phm v dch v trn cc th trng ca bn. ng thi, c tnh s
lng bn c hng nm v gi tr bn c trn mi th trng. Dng cc s liu thng k khc nhau
h tr cho cc c tnh ny. Nu bn thiu cc s liu ny, h"y gii thch bn " tnh gn ng quy
m th trng nh th no?
b.
Th phn ca bn l bao nhiu? Bao nhiu phn trm th trng l ca bn? Ni cch khc, t
l hng bn ra ca bn so vi tng hng ha trn th trng l bao nhiu? Th d, Coca-Cola chim
khong 12% th trng Cola ti M v H"nng Intel chim khiong 78% th trng vi x l
(microprocessors) cho my tnh PC.
c.
Bn c nhn thy nhng thay i quan trng trong cc sn phm c bn ra trn cc th
trng ca bn khng? Khi tr li cu hi ny, h"y ngh v cc sn phm bn " thy cng tng t
nh ca bn nhng " c i mi gn y hay c a ra nh nhng sn phm mi. Cn c nhng
thay i kiu g to ra mt sn phm thc s hp dn i vi khch hng?
d.
Bn c nhn thy nhng thay i quan trng trong cng ngh c dng lm ra cc sn
phm tng t vi ca bn khng? M t cc thay i ny, v ch ra nhng tc ng c th nh hng
n vic bn sn phm ca bn.
e.
Nhng thay i trong cc quy nh v lut l quc t nh hng n bn nh th no?
H"y gii thch nhng thay i m bn d on v lut l trong nc nh hng nh th no n vic kinh
doanh ca bn. Cc th d v nhng lut l c nh hng c th bao gm cc quy nh v u t nc
ngoi, cc lut thu, cc tiu chun v an ton, cc yu cu v mi trng v.v
f.
C nhiu loi sn phm hay dch v nhp khu trn cc th trng ca bn khng? nh
gi v tm quan trng tng i ca cc sn phm v dch v lm ti nc ngoi. c tnh t l phn
trm ca cc sn phm nhp khu ny trn cc th trng ca bn.
g.
Vic bn ra cc sn phm hay dch v ca bn c ph thuc vo ma trong nm khng?
Nu vic bn ra thay i theo ma hay theo cc thi im trong nm, h"y ch ra cc thi im m bn
bn c nhiu nht cc sn phm v dch v. Tng t, nhng thi im m bn bn c t nht.
h.
Cc sn phm c c coi l tt bn ra nc ngoi khng? Nu c th, nu ra cc
ngh ca cc khch hng nc ngoi, cc cuc nh gi sn phm ca nhng c nhn hay t chc c
cng nhn trn quc t. Km theo cc bn copy cc thng tin nh gi cht lng ca cng ngh hay sn
phm vo phn Ph lc.
4.4.4

Phn tch i th cnh tranh

Phn ny phn tch cc im mnh v hnh vi ca cc x nghip khc cng lm ra nhng sn phm tng
t nh sn phm ca bn. Cc i th c nh hng quan trng n s thnh vng v tn ti ca doanh
nghip ca bn v bn cn phn tch v hiu cc hnh vi ca h.
a.
Ai l i th cnh tranh ca bn? i th cnh tranh c th l mt x nghip hay mt t chc
cng lm ra nhng sn phm ging nh hay tng t nh ca bn. Nu ngi mua sn phm ca bn
cng xem xt cc sn phm c lm bi nhng ngi khc th cc cng ty l nhng i th cnh
tranh ca bn v nhng sn phm m hng ha ca bn b em so snh vi c th l nhng ci thay th
cho hng ha ca bn.
H"y lit k cc dng sn phm v dch v chnh m cc i th cnh tranh bn. Nu ra cc sn phm
hay loi sn phm m bn tin l c bit tt. Nu bn khng th nh gi c chnh xc gi tr th h"y

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

so snh lng bn ra ca bn vi lng bn ra ca h. Ni cch khc, h"y ch ra xem liu lng bn ra


ca i th cnh tranh l ln hn, bng hay km hn ca bn.
H"y lit k cc u th (mt mnh) v cc bt li (mt yu) m cng ty c th c. Bn nn ch ra nhng
mt mnh v u th c th gip cho cc i th cnh tranh thnh cng hn bn. Trnh by xem liu c ai
trong s cc i th cnh tranh c nhng c trng (sn phm tt hn, thm nhp c vo cc th trng
nc ngoi, c gi vn chuyn r v.v..) gip h c u th hn bn khng. Ban cng nn ch ra cc im
yu c bn c th lm hn ch cc thnh cng ca cc i th cnh tranh ca bn.
b.
C cc x nghip mi ca nc ngoi hay trong nc thm nhp vo th trng ca bn
khng? S cc i th cnh tranh tng ln, gim i, hay gi nguyn trong nhng nm gn y? Cung
cp cc thng tin v quy m v cc nguyn nhn dn n s tng, gim. Gii thch ti sao s cc i th
cnh tranh trong ngnh cng nghip ca bn thay i.
c.
Dng bao b ch yu c dng trong ngnh cng nghip ca bn? M t xem bn v cc
i th cnh tranh s dng nhng bao b nh th no cho cc sn phm. Nu c nhng loi bao b no
c dng do nhng l do c bit, h"y a ra cc l do.
d.
Gi hng ha ca bn so vi gi ca cc i th cnh tranh th no? Gi hng ca bn l r
hn, t hn hay tng ng so vi cc sn phm cng loi? Thu thp ti a cc thng tin v gi ca
cc i th cnh tranh v so snh vi gi c ca bn.
Khi bn thu thp cc thng tin v gi, bn cn nh ni r bn ang dng loi gi no. Chng ta tng hp
nhng loi gi thng c dng nhiu nht trong phn sn phm/dch v ca phn M t Cng ty v
Kinh doanh ca ti liu ny.
e.
i th cnh tranh no ang c nhng k thut khuch trng hn hn bn, bao gm bao
gi qung co v cc hot ng tip th khc? Mt s cng ty tp trung n lc vo tip th c hiu qu
hn cc sn phm ca h. Th d, ti M, cc cng ty ln v hng tiu dng nh shampoo v x phng
thng tp trung vo tip th v qung co. H"y ch ra cc cng ty trn th trng ca bn ang c nhng
hot ng tip th cc k tt, hoc l bng cch n tn ng tiu dng hay n nhng cp trung gian.
M t nhng phng php m h s dng v gii thch ti sao chng li c hiu qu.
f.
C i th cnh tranh no ang thay i phng php tip th cc sn phm ca h? H"y
nu ra v m t phng thc m cc cng ty trin khai cch tip th mi cho sn phm v dch v ca h.
Nhng mt chnh nh gi bao gm qung co, tip th, vn chuyn, giao hng v hp tc vi cc
cng ty hay t chc khc.
g.
Sn phm do bn lm ra khc hay tng t nh cc loi sn phm ca cc cng ty khc?
H"y gii thch nhng im tng t v khc bit quan trng nht gia cc sn phm ca bn v ca cc
i th cnh tranh khc. H"y ch ra lm th no sn phm ca bn l c o nht.
4.5 Marketing v bn hng
Cht lng ca k hoch bn hng v chin lc marketing l nhn t quyt nh in hnh v nng lc
kinh doanh tn ti trong nn kinh t th trng. Cc cu hi trong phn ny c t ra gip bn
chun b cho k hoch bn hng v chin lc marketing quc t v trong nc cho cng ty mnh. Mi
th trng, theo khu vc a l, i hi mt chin lc ring. V th, s c nhiu cu hi tng t hay
gn ging nhau cho chin lc th trng quc t v ni a v bn nn ngh v cu tr li mt cch cn
thn cho c hai chin lc.
4.5.1 Chin lc marketing trong nc
Chin lc marketing ca bn c hnh thnh gii thch nh sau:
 Bn d nh bn hng cho nhng khch hng no (th trng mc tiu ca bn)?
 Bn d nh bn sn phm no v bn d nh bn nhng sn phm ny vi gi no?

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bn d nh xc tin, phn phi hay gii thiu sn phm ca mnh cho cc khch hng mc tiu nh
th no?

Nu bn d nh u t cho sn phm m bn " sn xut, bn s phi xem xt nh hng ca u t i


vi nhng sn phm ny. Nu bn ang xem xt vic xy dng nng lc sn xut lm ra cc sn phm
mi, bn s phi xy dng mt k hoch bn hng v marketing tng hp cho cc sn phm ny. Trong
tt c mi trng hp, bn s phi gii thch :





Ti sao bn mun sn xut sn phm ny?


Ti sao ngi ta s mua cc sn phm ny?
Bn d nh bn cc sn phm ny u v nh th no?
Bn d nh xc tin v ng gi sn phm nh th no?

a. Nhng sn phm no s bao gm trong chin lc marketing?


H"y lit k cc sn phm l trung tm trong chin lc marketing ca bn v phn bit mnh yu ca
chng. Ni chung, bn nn c mt chin lc marketing cho tt c cc sn phm ca mnh, nhng c
th iu ny khng phi l s la chn thc t cho cng ty ca bn.
b. Ti sao bn chn cc sn phm ny? Gii thch ti sao cc sn phm d nh tip th s bn chy
trn th trng m bn " chn. Nu bn ang d nh lm sn phm mi, h"y xy dng nh ngha th
trng cho cc sn phm mi ny, h"y s dng nh ngha cho cc sn phm hin c nh mt s hng
dn.
Trong mi trng hp, bn phi gii thch c hi bn tin l c cho mi sn phm bn d nh bn. Cc
c hi ny c th tng t nhau hay c th thay i ph thuc vo th trng. C hi khng cn phi
khc nhau i vi mi th trng, nhng bn nn ch ra rng bn " suy ngh thng qua cc l do d nh
bn sn phm trong mi th trng.
c. Ti sao bn cho rng cc khch hng mun mua sn phm ca bn?
Cu hi ny yu cu bn xem xt cc im mnh v li th sn phm ca bn so vi cc sn phm khc
trong mi th trng m bn d nh bn. H"y gii thch ti sao khch hng mun mua sn phm ca
bn hn l cc sn phm khc. Nhn dng v gii thch bt k mong mun hay nhu cu no i vi sn
phm ca bn trong mi th trng. H"y a ra bng chng cho cu tr li ca bn.
d. Bn ang v s lm g tnh gi cho sn phm ca mnh?
Cu hi ny tm ra chin lc gi hin hnh v gi k hoch. Nh bn " xem qua cu hi ny, bn c
th thy sn phm ca mnh c lp vi gi thp hn hoc cao hn gi m bn " mong i. hiu
c bn lm gi sn phm nh th no v bn c th lm gi nh th no trong tng lai, bn nn tr li
cc cu hi sau:
Chi ph lm ra mi sn phm ca bn l bao nhiu v gi bn ca n l bao nhiu?
S khc nhau gia chi ph sn phm v gi bn?
Gi cho mi sn phm ca bn so vi gi cnh tranh cho sn phm tng t nh th no?
So vi cc i th cnh tranh khc, bn c cho rng gi ca bn l qu cao hoc qu thp? Gii thch
l do.
 Cc gi ny l n nh hay s thay i trong tng lai gn?
 Bn c cho rng bn nn thay i gi sn phm bn lm ra hoc d nh lm ra?






Lp c mc gi ph hp l mt nhim v kh khn, c bit cc nc m c ch th trng cha


c hnh thnh r rng. Tuy nhin, bn s phi xem xt ti sao bn mun a ra mc gi cho mi
sn phm bn lm ra, v sau so snh cc mc gi ny vi mc gi ca cc sn phm tng t. Bn
nn nh gi sn phm bn mun bn theo gi ca cc i th cnh tranh, m khng theo chi ph sn
phm. Nu bn khng th a ra mc gi cho sn phm m bn tin l ph hp cho mi ngi c th
mua c, th bn nn t vn nn chng sn xut sn phm .

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

e. Bn c gim gi hay d nh gim gi cho cc sn phm bn bn ?


Gim gi thng p dng cho cc khch hng mua nhiu hn mt s lng sn phm nht nh thuyt
phc h mua nhiu hn na cc sn phm ca cng ty. Do mua nhiu sn phm, khch hng m bo
cho bn mt ngun thu nht nh t vic bn hng. Gim gi l bin php thu ht v gi khch hng mt
cch c bit hiu qu i vi nhng ngi mua nhiu sn phm. H"y m t chi tit cch thc v c cu
gim gi m cng ty hin gi ang hay d nh s s dng.
f. Cng ty c cho php ngi mua cc sn phm ca cng c tr tin sau mt thi hn nht
nh? Tiu biu l cc cng ty M gi cho cc khch hng ho n v yu cu cu h thanh ton trong
vng 30 ngy k t ngy mua. Mt s cng ty khc yu cu tr tin mt khi bn sn phm. H"y cho bit
thi hn cho php thng thng cng ty bn p dng trc khi gi ho n hay yu cu thanh ton cho
khch hng.
g. Theo bn, thi gian trung bnh thanh ton ho n l bao lu?
H"y gii thch ti sao thi gian li c th di hn hoc ngn hn 30 ngy. H"y nu ra mt khong thi
gian thanh ton no " c chp nhn nc bn.
h. Cc sn phm cng ty bn bn ra c cn mt s hnh thc tr gip k thut sau bn hng cho
ngi mua hay khng? H tr k thut bao gm bo dng, dch v, nng cp, lm sch thit b v my
mc, tr li cc cu hi k thut, v.v..
i. Cng ty c s dng qung co tip th sn phm cho cc khch hng mc tiu khng ? Khi tr
li cu hi ny, cn tr li y cc thng tin bao gm c vic qung co hin thi cng nh cc k
hoch qung co trong tng lai. Cc t bo, tp ch, i pht thanh, truyn hnh no hay nhng ni no
khc bn s t qung co ? Bn d nh dng bao nhiu tin cho qung co ?
j. Bn d nh lm g em li s khc bit ca sn phm cng ty so vi sn phm ca i th
cnh tranh ? Khi bn bn mt mt hng, bn phi so snh cc c tnh ca n (bao gm c vic ng
gi, bao b) vi cc c tnh ca mt hng tng t hay ging ht do cng ty bn hay i th cnh tranh
" bn ra. H"y hon thin Bn phn bit sn phm ni a sau yu cu bn sp th t cc c tnh sn
phm.
Chn cch thc ng gi v bn sn phm nh th no e, li s thnh cng trong th trng. Phn
ln cc cng ty ch trng vo mt hay nhiu cc c tnh ca sn phm trong th trng v cc hot ng
bn hng. V d, qung co cho sn phm nem c c th tp trung vo cc b ni tr hay bn vi gi
r so vi cc sn phm tng t. iu c ngha l ngi bn nem cun t c s chin lc tip th
vo ngun gc v gi ca sn phm.
k. Cng ty c i ng bn hng ring ca mnh khng ? Bn c s dng i ng nhn vin chuyn
bn sn phm ca cng ty khng ? H"y trnh by cng vic ca nhng nhn vin ny v cc th trng
m h m nhim. ng thi, ch ra s lng ngi bn thu, c hnh chnh v bn thi gian.
l. Qui m ca i ng bn hng? H"y nu r bn thu bao nhiu ngi bn hng. Bn cng nn ch r
s gi mi tun v s tun mi nm i ng bn hng lm vic cho bn.
m. Bn tr lng bao nhiu cho i ng bn hng ? Theo bn, nhn vin bn hng ca cng ty kim
c bao nhiu tin mi nm t hoa hng bn hng, lng, chm sc y t, li ch gio dc v cc khon
thanh ton ngoi lng khc? Bn c tr cho i ng bn hng hoa hng bn hng khng? H"y gii
thch bn thng tin hoa hng bn hng nh th no v cho v d khi bn thng tin hoa hng bn
hng. Khi bn tr li cu hi ny, h"y ni r liu tin hoa hng bn hng hin gi c hiu qu trong vic
thng cho nhn vin bn hng tt nht khng. H"y gii thch u h thng thng tin hoa hng l
mnh v yu ti thi im hin nay.
n. Cng ty bn ang hoc d nh phn phi sn phm nh th no? K hoch phn phi gii thch
bn s phn phi sn phm nh th no. Ti phn ny, bn cng nn gii thch hin gi sn phm ca

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

bn n tay khch hng nh th no, c bit nu c mt s knh bn hng c s dng bn sn


phm ca bn. H"y trnh by c th tng cch thc nu c nhiu cch thc bn giao sn phm n khch
hng. Trc tin, bn cn nhn din loi cng ty no hay c nhn no mua sn phm hay dch v ca
bn.
Khi nhn dng cc i tc/c quan xut khu sn phm ca cng ty, h"y tr li cc cu hi sau: Cc c
quan xut khu l cng ty nh n nc, cc cng ty ny bn hay vn chuyn sn phm ca cng ty n
nhng nc no; t l phn trm tng i sn phm hay dch v ca bn c xut khu ?
4.6

K hoch ci tin nng cao hiu qu hot ng ca cng ty

Phn ny s gii thch nhng ci tin " v d nh s c thc hin trong cng ty ca bn. Bn nn
xem xt mi ci tin " v s c khi xng sp ti.
Nu bn mun c mt chin lc kinh doanh hiu qu, bn s cn thay i cch thc hot ng ca cng
ty. Phn ny s xc nh nhng lnh vc ci tin cn thit cng ty c th thnh cng trong nn kinh t
th trng. Vi vic xc nh nhng lnh vc m cng ty bn c th ci tin trong thi gian ngn (t hn
mt nm) v trung hn (hai n nm nm), K hoch kinh doanh (KHKD) s gip bn c c hiu qu
kinh doanh nhanh chng v bn vng. i vi mi ci tin m bn thy cn tin hnh, h"y xc nh
nhng ngun lc cn thit. Bt u t nhng ci tin nh, cn t ngun lc hn v c th thc hin c
m khng cn s tr gip t cc cng ty hay t chc khc.
Phn ny cng rt hu ch nu bn ang quan tm n vic tm kim cc nh u t, cc n v/c nhn
cho vay hay cc i tc. Khi nh gi tnh hp dn trong u t hay hp tc vi cng ty ca bn, cc nh
qun l M mun bit cc lnh vc no hot ng kinh doanh ca bn s p ng tch cc vi vic u t
b sung v lin doanh. Vi vic xc nh r nhng ci tin quan trng bn ang thc hin i vi nhng
lnh vc ch cht ca hot ng kinh doanh, bn s cho h thy rng bn ang theo ui nhng mc tiu
ca mnh mt cch cht ch v nht qun.
4.6.1

Sn xut

a.
Nhng ci tin no c thc hin nng cao hiu qu sn xut? Hiu qu sn xut
nh gi bn " sn xut v cung cp dch v hiu qu nh th no? Bn h"y m t nhng hot ng "
gp phn nng cao hiu qu cc phng php c s dng trong qu trnh sn xut. K chi tit cc dng
hot ng, thi gian tin hnh, chi ph, s lng ngi tham gia qu trnh ci tin v s ci tin c
khi xng cng ty bn nh th no?
b.
Kt qu mang li t nhng ci tin ny nh th no? nh gi li ch v chi ph cho cc ci
tin sn xut ny. nh gi mc tng sn lng bn ra do nhng ci tin ny em li v li nhun
tng ln do tit kim chi ph.
c.
Nhng ci tin no trong sn xut c d kin trc? M t nhng ci tin bn d nh
trong tng lai.
d.
Cn bao nhiu thi gian thc hin nhng ci tin d kin ny? (a ra ngy bt u v
kt thc d kin)
4.6.2

Marketing v bn hng

Cng tc Marketing xc nh nhu cu khch hng cho sn phm v dch v v xy dng k hoch bn
c nhiu sn phm v dch v hn hay bn chng mt cch hiu qu hn. Cc hot ng Marketing
bao gm:
Qung co, qung b v y mnh bn hng
nh gi sn phm/dch v
Gim gi v hoa hng bn hng
Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bao gi sn phm
Knh phn phi (bn giao hng ho n khch hng bng nhng hnh thc no)
Bo hnh
Hng dn k thut hu m"i
Nhng dch v khc cho khch hng lin quan n sn phm hay h tr sn phm ca cng ty.

a.
Bn thc hin nhng ci tin no nng cao hiu qu bn hng? Bn h"y m t nhng
hot ng nng cao hiu qu phng php bn hng v Marketing sn phm. H"y k chi tit:

Cc hnh thc hot ng bn hng

Thi gian bn c sn phm (mt ngy, mt tun, mt nm)

Chi ph bn hng (ch r n v chi ph v thi gian)

S ngi tham gia nng cao hiu qu bn hng.

S ci tin c khi xng cng ty bn nh th no?

Cc hot ng o to
b.
Nhng ci tin ny c hiu qu nh th no? H"y nh gi li ch v chi ph ca cc ci
tin " c thc hin nng cao hiu qu phng php Marketing v bn hng. c tnh sn lng
bn ra tng ln do ci tin em li.
c.
Nhng ci tin nng cao hiu qu bn hng no c d kin? M t nhng ci tin bn d
nh s thc hin trong tng lai.
d.
Cn bao nhiu thi gian thc hin nhng ci tin d kin ny? (a ra ngy bt u v
hon thnh d kin).
4.6.3

Ti chnh

Trong ti liu ny, thut ng ti chnh bao gm tt c cc h thng v k thut s dng qun l tin.
Di gc nng cao hiu qu hot ng ca cng ty bn, phn ti chnh s bao gm h thng k ton
v kh nng huy ng vn khi cn thit t cc t chc khc nh ngn hng, t chc tn dng, cc qu v
cc nh u t. Ch rng, chng ta s cp n cc vn ti chnh v k ton chi tit hn trong phn
sau ca cun sch.
a.
M t k hoch ca bn nhm ci tin h thng k ton cng ty? H thng k ton ca bn
c th c nh ngha l mt h thng s dng bo co v nh gi cc giao dch ca cng ty. B
phn trng tm hp dn u t nc ngoi c th cn p ng vi h thng k ton M hay cc nc
phng Ty khc. Bn h"y gii thch nhng n lc ca cng ty trong chuyn i h thng k ton.
b.
Hin nay, bn vay hoc huy ng tin cn thit cho hot ng ca cng ty nh th no?
M t cc mi lin h vi ngn hng v cc t chc khc " v ang cung cp tn dng cho cng ty.
Trnh by r bn " vay bao nhiu v vi cc iu khon thanh ton nh th no.
c.
C nhng ci tin g c th thc hin nng cao hiu qu h thng k ton v kh nng
huy ng vn ca cng ty? Gii thch nhng ci tin cn tin hnh v nu bt tm quan trng ca mi
ci tin trong s thnh cng tng lai ca cng ty.
4.6.4

Sn phm mi

Cc nh u t thng quan tm n cc cng ty c th pht trin v gii thiu sn phm mi mt cch


thng xuyn. Trong phn ny, bn s m t tng sn phm mi v nhng thay i trong h thng
hay qu trnh pht trin sn phm.
a.

M t cc sn phm mi c pht trin hay ang c xem xt gii thiu. Nu bt


cc sn phm c pht trin cho th trng mc tiu nc ngoi.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

b.

M t nhng thay i bn d nh thc hin trong qu trnh hay h thng pht trin sn
phm ca cng ty. V d nh thu cc k s mi, mua my tnh thit k, u t cho nghin cu,
khai thc bn quyn.

4.6.5

Qun l v ngun nhn lc

Trong phn ny, h"y cp cc thay i trong qun l hay ngun nhn lc. Bn cng nhc ti vic b
sung nhng v tr qun l hay k thut ch cht, tuyn thm nhn s u t vo nhng c hi mi v
nhng nhu cu o to c bit khc.
a.
Bn c cn thu cc chuyn gia hay qun l mi khng? Ch ra nhng v tr cn trng v
nhng v tr mi, cn thit c th t c nhng mc tiu hay chin lc mi ca cng ty, c bit,
trn bnh din quc t. Lit k cc v ch ch cht ny, m t trch nhim mi ngi v xc nh chn
dung l tng cho nhng v tr ny. Bn cng phi cho thy rng c th tm c nhng ngi t c
yu cu ca bn.
b.
Ch ra cc k hoch nng cao k nng v kin thc cho cc nh qun l v ngi lao ng?
Bn h"y k ra k hoch o to nng cao trnh chuyn mn ca nhn vin, trong , bao gm c
o to cc k nng mi v qun l, sn xut v thc hnh, v.v.
4.7

Nhng xem xt chin lc trong u t

Phn ny ch cn thit trong bn KHKD khi n s c trnh cho mt t chc khc c mi quan tm c
bit n kh nng lin doanh vi cng ty, u t hay cung cp khon vay cho cng ty. Trong phn ny,
bn cn m t nhng yu t quan trng thu ht cc t chc khc hp tc vi cng ty. Mc ch l dng
nn mt bi cnh cho cc hot ng ca cng ty cho thy ti sao cng ty l mt doanh nghip ng
hp tc.
Mt s cu hi trong phn ny tng t nh trong cc phn trc. Phn ny nhm xy dng mt m t
y v thuyt phc cho vic u t vo cng ty. Bn nn xem xt tt c nhng yu t lin quan n
cng ty, th trng v quc gia ca bn c th thuyt phc cc i tc, nh u t hay khch hng
rng y l mt cng ty hp dn.
4.7.1

L do u t vo quc gia hay khu vc ca bn

Mi nc c mt ng hng tng trng kinh t v ngun ti nguyn c th. S khc bit ny c


th c s dng thu ht cc cng ty v t chc hp tc vi cng ty ca bn. Mt s yu t chnh
thng c coi l li th bao gm:

Cc iu kin khuyn khch ca chnh ph


Tip cn c vi cc th trng hp dn xung quanh
Chi ph nhn cng thp
Lc lng lao ng c k nng v trnh hc vn cao
Tip cn d dng vi ngun nguyn vt liu
C s h tng tt: ng x, ngun nc, nng lng, vin thng, v.v
Mi trng sinh thi trong sch
n nh chnh tr

H"y lit k ti a nhng l do thu ht s quan tm ca nhng i tc tim nng, cc n v/c nhn cho
vay hay u t v t nc v khu vc ca bn. Suy ngh v nhng c hi m nhng l do c th
mang li v lit k vo bn cnh cc l do u t.
4.7.2

L do u t vo th trng ca cng ty

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Cc i tc, nh u t hay cc n v/c nhn cho vay c th quan tm n cng ty v n ang hot
ng trong mt th trng rt hp dn. in hnh, mt th trng l hp dn khi cc cng ty ang hot
ng kim c li nhun cao hay c tim nng thu c li nhun cao trong tng lai. Phn mm my
tnh l mt v d. Mt s yu t lm cho th trng hp dn l:
t i th cnh tranh
Cng ty c th nng cao hiu qu sn xut v gim chi ph bng cch thay i cng ngh c bng
cng ngh hiu qu v hp dn hn.
Th trng tng trng nhanh
Tim nng ln cho th trng tng trng nhanh
Th trng hin cn cha pht trin
Nhu cu khch hng ngy cng phc tp v i hi sn phm mi.
Th trng l tng cho sn phm " c sn ca mt i tc tim nng.
Xc nh v lit k nhng l do lm th trng tr nn hp dn i vi mt i tc, nh u t hay cho
vay tim nng. Bn cnh mi l do, a ra cc k hoch tn dng nhng li th .
4.7.3

L do u t vo cng ty ca bn

i tc, nh u t hay n v/c nhn cho vay c th quan tm n cng ty v nhng ngun lc m cng
ty c hay v n c o hoc c bit trn mt s mt. Di y l mt s v d v nhng li th m cng
ty bn c th c:

Sn phm, cng ngh ch to, kh nng ch to hoc dch v c o hay c bit


Tn kho thnh phm, sn phm d dang, nguyn vt liu.
H thng phn phi mnh trong nc hoc nc ngoi
Lc lng lao ng cht lng cao: k nng, o to, ng c, nng sut, linh hot, v.v.
Cc c quyn: c giy php c quyn v mt sn phm hoc th trng nht nh
Tip cn c vi cc cng ty hoc c nhn khc: c mng li cc nh sn xut hay khch hng, c
ngun nguyn liu hay sn phm, c cc khch hng c bit, v.v.

H"y lit k nhng ngun lc c bit hay c quyn ca cng ty. Liu bn c th s dng nhng yu t
ny xy dng cng ty ca mnh m khng cn/cn s hp tc bn ngoi?
4.8

Thng tin ti chnh

Phn ny tp trung vo xy dng cc thng tin ti chnh cn thit cho bn KHKD. Khi lm bi tp ny,
h"y thu thp tt c thng tin v ti chnh trong vng t nht 5 nm v chuyn sang dollars, nu cn thit.
4.8.1

D liu ti chnh qu kh

D liu ti chnh qu kh bao gm cc ti khon v bt ton th hin cc giao dch trong khong 3-5
nm, bao gm cc bo co hay s sch v ngn sch, k hoch v k ton qun l. Nu bn vit KHKD
cho mt i tc M, bn nn chuyn sang n v -la M v a ra t gi hi oi s dng. Cung cp
thng tin v ng tin ni a nu c th.
a.
Cng ty phi chu trch nhim vi cc b hay c quan no? Bn h"y ch ra nhng vn bn
ca chnh ph vn cn hiu lc i vi cc hot ng ca cng ty.
b.
S n ca bn l bao nhiu? Ch ra cc t chc, cng ty, v c nhn cng ty ang n. Cn a
ra gi tr tng ng theo la cho nhng mc sau:
N
Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Khon tn dng ang n cc doanh nghip v t chc khc


Tin chi tri ngn hng
N ngn hn khc
Nhng khon n phi tin t

c.
Li sut v thi hn thanh ton? Ch ra l"i sut cc khon n v thi hn tr n. Ch ra hn
cui cng bn phi tr ht mi khon vay.
d.
Thu sut? Ch ra cc loi thu m cng ty phi ng. Thng thng, thu phi ng l VAT,
thu nhp v.v. Gii thch cc loi thu cng ty phi ng v ch r cch tnh. iu quan trng l bn phi
xc nh cc loi thu phi ng, thm ch bn cn phi d on cch tnh cc loi thu . Nu bn d
bo mt s thu s thay i trong tng lai gn, ch ra thay i nh th no v khi no. Ch r tc ng
ca thay i ln cng ty bn.
4.8.2

Bo co ngun vn v s dng qu/vn

Trong phn ny, bn cn ch ra ngun tin thu c t u v bn c k hoch chi tiu (s dng tin) nh
th no? Nu bn ang lp KHKD vay tin hay tm kim nh u t, bn s cn phi hon thnh phn
ny. Phn ny bao gm mt m t v cc mc trong bo co ngun vn v s dng qu, bn s in vo
mu trong cun sch ny.
Bo co ngun vn v s dng qu rt quan trng cho cc doanh nghip mun huy ng tin t cc t
chc v c nhn khc v c chia thnh hai phn. Phn th nht bao gm cc loi ngun tin v s tin
bn hy vng s huy ng c. Cc t chc cung cp tin c th l cc ngn hng v qu pht trin, cng
ty (trong v ngoi nc), v cc nh u t t nhn khc. Phn hai ca bo co ny s trnh by d nh
chi tiu ca bn. Hai phn ca bo co phi c tng gi tr nh nhau - tng chi tiu cc qu phi cn i
vi tng ngun qu.
Thi gian l vn quan trng khi bn cn nhc bn s lm th no tm c v chi tiu cho cc qu
cn thit. Khi bn xy dng Bo co ngun vn v s dng qu, cn xc nh thi gian cn thit huy
ng v s dng vn. c lng thi gian huy ng vn v s dng vn (mua, chi tiu) c th hin
trong Bo co ngun v s dng qu.
a.
Phn Ngun vn trong Bo co ngun v s dng qu:
N: Trong mc ny, bn h"y ch ra tt c cc khon vay v n m bn mun huy ng trong KHKD.
Thng thng, c bn loi vay chnh sn c cho mi cng ty:

Vay ngn hn, phi tr trong vng 12 thng


Vay di hn, phi tr sau hn mt nm.
Vay c th chp, s dng ti sn th chp
Vay chuyn i, khon vay c th chuyn thnh c phn ca cng ty trong tng lai.

u t: Mc ny bao gm tt c cc khon tin hay nhng ngun khc c coi l ca cng ty. u t
ph bin nm di dng mua c phn cng ty. Nu bn hy vng xy dng mt lin doanh, phn quan
trng ca hp ng s cp vic mua mt s phn trm c phiu ca cng ty .
b.

Phn S dng ca Bo co ngun vn v s dng qu

Mua bt ng sn: Mc ny bao gm mi k hoch mua t, nh. V d nh nu bn mua thm t


xy dng nh my mi, mc Mua t s xut hin trong phn ny.
Xy dng: Bao gm chi ph cc cng trnh xy dng mi nh nh kho, nh my, vn phng,
i mi v nng cp: Trong mc ny, bn h"y k ra nhng chi tiu cho t v nh thuc s hu cng ty
hay " c cng ty s dng. V d nh, nu bn k hoch ci tin tiu chun an ton trong nh my
Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

bng cch s dng h thng chiu sng tiu chun cao v gia c li cc b phn sp c th ri xung, cn
k c nhng chi ph ny.
Mua thit b: Bao gm tng chi ph ca cc my mc v thit b bn nh mua. Bn cng nn m t loi
thit b, tn v nc sn xut v chc nng ca my .
Mua hng ho d tr: Trong mc ny, bn a ra cc k hoch mua sn phm, b phn hay nguyn vt
liu.
Marketing, bn hng v qung co: Mc ny gii thch cho cc chi tiu Marketing cho sn phm
hay dch v ca cng ty.
Nhn cng: Bao gm cc chi ph tuyn dng nhn vin v qun l mi d nh s s dng ngun qu
c huy ng.
Nghin cu v pht trin sn phm: Mc ny bao gm nhng chi ph lin quan n pht trin sn
phm mi theo k hoch. V d, nu bn mun s dng qu nng cao cht lng ca cc sn phm
hin c v gii thiu mt s sn phm mi, chi ph trc tip lin quan n nhng ci tin v gii thiu
sn phm mi cn c cp trong mc ny.
Chi ph vn hnh: Mc ny bao gm cc chi ph lin quan trc tip n hot ng hng ngy ca doanh
nghip.
D phng: Bao gm lng tin mt cng ty cn c trong trng hp khn cp hay kh khn. Ni chung,
mt s d tr c th hu ch trong tnh hung cng ty bn ht tin m khng c lng trc.
Thanh ton n: Mc ny bao gm k hoch tr n cho cc khon vay bn " huy ng.
Khc: Nu bn c k hoch s dng qu cho cc mc ch khc, bn h"y k tn v b sung vo bng
trn y.
V d : Bo co ngun vn v s dng qu
Ngun vn
Vay di hn

150,000

Vay ngn hn

40,000

Vay c th chp

N chuyn i

Vn ch s hu

130,000

Tng ngun

$320,000

S dng qu:
(S s dng trong 0 nm 12 thng)
Mua bt ng sn

60,000

Xy dng

90,000

i mi/nng cao

Mua thit b

80,000

Mua hng ho d tr

10,000

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Marketing, bn hng v qung co

20,000

Nhn s

30,000

Nghin cu v pht trin sn phm

20,000

Chi ph vn hnh

D phng

10,000

Thanh ton n

Khc:

Tng qu s dng

320,000

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bng Bo co ngun vn v s dng qu


Ngun vn
Vay di hn

..........................

Vay ngn hn

..........................

Vay c th chp

..........................

N chuyn i

..........................

Vn ch s hu

..........................

Tng ngun

=================

S dng vn:

4.8.3

Mua bt ng sn

..........................

Xy dng

..........................

i mi/nng cao

..........................

Mua thit b

..........................

Mua d tr

..........................

Marketing, bn hng v qung co

..........................

Nhn s

..........................

Nghin cu v pht trin sn phm

..........................

Chi ph vn hnh

..........................

D phng

..........................

Thanh ton n

..........................

Khc:

..........................

Khc:

..........................

Khc:

..........................

Tng vn s dng

=================

Ti sn v thit b vn

a.
My mc v thit b cng ty mua trong 5 nm qua? Hon thnh bng Mua sm thit b
chnh, trong cung cp cc thng tin v cc thit b chnh cng ty " mua trong 5 nm li y. Bao
gm c cc thit b " mua v thu.
b.
Nhng my mc no bn ang s dng v c mua trc (hn 5 nm trc)? S
dng bng My mc v thit b chnh khc xc nh cc my mc v thit b ca cng ty. Thay v lit
k tt c cc my mc thit b, tp trung vo cc my mc v thit b c nhng c im sau:
My mc hay thit b ln c s dng hng ngy v thng xuyn.
My mc hay thit b ng vai tr quan trng trong s hot ng thnh cng ca cng ty.
My mc hay thit b c cht lng c bit
My mc hay thit b bn mua Ty u, M, Nht, i Loan.
c.
T l khu hao no p dng cho my mc v thit b? Ch ra t l khu hao c s dng.
Khu hao c th c nh ngha l s phn b chi ph vo Bo co l/l"i trong sut chu k lm vic ca
mt my mc hay thit b. Ni mt cch khc, khu hao l mt s gim gi tr ca my mc v thit b

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

khi n gi i. Khu hao c th c tnh theo nhiu cch, trong c cc phng php khu hao u v
khu hao nhanh.
4.8.4

Bo co thu nhp (Li v L)

Bo co thu nhp, hay bo co l"i/l c thit k o doanh thu m bn c t vic bn sn phm v


chi ph sn xut ra sn phm v dch v. gip bn hiu c qu trnh xy dng bo co thu nhp,
chng ti s gii thiu:
a.
b.
c.

Hng dn Bo co thu nhp - nh ngha cc thut ng trong bo co thu nhp


V d v bo co thu nhp
Bng bo co thu nhp

Ba phn ny trnh by mu bo cao thu nhp v nhng d liu cn thit. Hng dn bo co thu nhp lit
k nhng thng tin bn cn in vo. V d v bo co thu nhp cho thy cc cng ty M trnh by bo
co thu nhp nh th no. Bng bo co thu nhp a ra mt mu gip bn ch ra nhng thng tin bn
cn ly t cng ty v tng hp li trong Bo co ca mnh.
Mt Bo co thu nhp tnh ton tt c doanh thu c c, tr i nhng chi ph to ra doanh thu . S
chnh lch gia doanh thu v chi ph l li nhun ca cng ty. Qua giai on 12 thng, bn nn cng li
tt c cc khon tin v ti sn bn nhn c hay s nhn c bng cch bn sn phm v tt c nhng
khon tin bn " chi tiu hay s chi tiu trong nm bn sn phm v dch v. Chnh lch gia hai gi
tr l li nhun/l trc thu.
Bo co thu nhp s dng tin lm n v o. Thanh ton bng hng v dch v s c xc nh bng
chi ph mua sn phm v dch v, hay bng gi thnh sn xut cc sn phm .
Mt khi bn nhp gi tr ca tt c doanh thu t bn hng trong mi nm, bn nn xem xt s chi tiu
bao nhiu mua nguyn vt liu, b phn. c tnh nguyn vt liu, cc b phn cn thit sn xut
mt sn phm v nhn vi s lng sn phm bn ra trong mt nm. Con s ny l Chi ph gi vn trong
Bo co thu nhp.
i vi mi dng trong trong mc Chi ph hot ng, c lng s tin bn s chi tiu d sn xut lng
sn phm cn sn xut trong nm. Chi ph hot ng khng ph thuc vo s lng sn phm bn bn
nhng n cn thit cho vic qun l cng ty. S dng thng tin bn c trong cc phn trc ca cun
sch c lng chi ph ny, v d nh chi ph lng.
Ghi ch: Km theo Ph lc Bo co thu nhp ca 5 nm trc nu c th. ng lo nu mu khng ging
vi mu bn ang s dng trong phn ny. H"y ch ra mi thng tin v doanh thu bn nhn c t bn
sn phm v chi ph vn hnh cng ty.
a. Hng dn bo co thu nhp - nh ngha cc thut ng trong Bo co thu nhp
Doanh thu t bn hng: Gi tr c tnh ca tt c sn phm v dch v bn hng trong mt nm.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Chi ph gi vn (Gi vn hng bn - COGS) : Chi ph nguyn vt liu, b phn cn thit cho sn phm
v chi ph lao ng trc tip lin quan n sn xut (i khi, bao gm c chi ph phn xng) bao gm:
- Bin ng Tn kho thnh phm: Gi tr thnh phm ti thi im cui nm ti chnh tr i gi tr ca
thnh phm u nm
- Bin ng Tn kho nguyn vt liu c s dng: Gi tr ca nguyn vt liu, b phn ti thi im
u nm cng gi tr ca ton b tn kho nguyn vt liu, b phn tr i gi tr tn kho nguyn vt
liu, b phn cui nm.
- Lao ng trc tip: Tng chi ph nhn cng trc tip tham gia vo qu trnh sn xut. Nhn cng
khng trc tip tham gia vo qu trnh sn xut s thuc v chi ph hot ng, trong mc lng..
Li gp: Doanh thu t bn hng tr i chi ph gi vn
Chi ph hot ng: Gm cc chi ph gin tip sau:
- Qung cov khuych trng: Qung co, quan h x" hi, khuch trng sn phm v cc hot ng
khc lin quan n hot ng tng cng nhn thc ca khch hng v sn phm v dch v ca
cng ty.
- Chi ph bn hng: Chi ph trc tip lin quan n hot ng bn hng. Mt v d cho chi ph ny l
chi ph i li v n cho ngi bn hng.
- Lng: S tin bn tr cho nhng ngi lm vic cho cng ty, nh lng bn hng, Marketing, k
ton, v.v.
- Ph ph lng: Thu trn lng v cc li ch m rng cho ngi lao ng, dch v y t...
- Cc khon thu:: Thanh ton cho vic s dng to nh
- Tin ch: in, nc, chiu sng, v.v.
- Bo tr: Chi ph gi cho my mc v to nh theo ch vn hnh
- Dng c vn phng: My v cc vt liu (giy, bt, my ch, bn. v.v.)
- Bu ph: tem, th v cc vt liu khc.
- Xe my: xe hi, xe ti hay cc xe my khc.
- i li: Chi ph bn giao sn phm n khch hng cha c tnh n trong cc chi ph ca mc trn
- Bo him: Bo him cho to nh, my mc v NVL, v.v.
- Php l v ti chnh: Chi ph cho lut s, k ton vin hay c vn tin t
- C vn bn ngoi khc: Cc c vn khc v t vn
- Khu hao: Chi ph v my mc khi gi tr ca my gim i.
- Khc: Cc khon thanh ton khc gi cho cng ty hot ng hng ngy.
Cc chi ph khc: Cc khon thanh ton khng nh hng n hot ng hng ngy ca cng ty bao
gm:
- LIi sut: V d nh l"i sut khon vay
- Chi ph giy php: Toeenf tr cho cc cng ty v t chc khc cps quen ch to sn phm hay
cung cp dch v
Tng chi ph = Chi ph gi vn + Chi ph hot ng + Chi ph khc
Li/l trc thu: Doanh thu t bn hng tr i tng chi ph
Thu: Thanh ton cc khon thu khng bao gm trong phn ph ph lng k trn
Li/l rng: L"i/l trc thu tr i thu
b. V d v bo co thu nhp
Bo co thu nhp cho giai on 12 thng bt u t
1 thng 1 nm 2003 v Kt thc ngy 31 thng 12 nm 2003

Doanh thu bn hng

495,000

Chi ph gi vn

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bin i tn kho thnh phm

- 25,000

Bin i tn kho NVL

- 15,500

Lao ng trc tip

- 85,720
------------

Chi ph gi vn

126,220

Li gp

368,780

Chi ph hot ng
Qung co v khuch trng

- 22,000

Chi ph bn hng

- 27,000

Lng

- 43,000

Ph ph lng

- 5,000

Cc khon thu

17,000

Tin ch

- 6,000

Bo tr

- 11,500

Dng c vn phng

- 3,400

Bu ph

- 1,300

Xe my v xe ti

- 4,600

i li

- 17,200

Bo him

- 37,000

Php l v ti chnh

- 4,000

C vn bn ngoi khc

- 7,300

Khu hao

- 32,000

Khc

- 2,200
----- ------

Chi ph hot ng

-240,500

Chi ph khc
L"i sut

- 47,000
----- ------

Chi ph khc

- 47,000

Tng chi ph

-413,720

L"i/l trc thu

81,280

Thu (.. %)

- 23,728

Li/l rng

57,522

4.8.5 Bo co dng tin


Bo co hay D bo dng tin c tnh v m t dng tin vo v ra khi cng ty. Bo co ny tnh tt
c cc khon tin mt (hay ti sn c th chuyn i thnh tin) cng ty nhn c v tt c cc khon
tin mt cng ty phi thanh ton.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bo co dng tin nhm xc nh dng tin thc t, n cho thy cng ty c bao nhiu tin ti cc thi
im. Bo co dng tin, mt khc, cho thy mi thu v chi trong mt giai on ti chnh c nh. Bo
co dng tin khc vi bo co l l"i ch tin vo v ra khi cng ty ti nhng thi im khc vi
doanh thu v chi ph trong bo cao thu nhp. Hu ht nh u t hay cho vay tim nng u quan tm
n Bo co dng tin v h mun bit bn c hiu v qun l c s khc nhau v thi gian ni trn
hay khng.
Mt iu c th xy ra cho mt cng ty, l n c th c li nhun cao m vn phi ph sn v c dng
tin m. V d, nu c s khc bit ln gia tin bn nhn c t bn hng v tng doanh thu bn hng
- c th bi v nhiu khch hng chm tr thanh ton tin hng cho bn - mt doanh nghip s khng th
tr lng cho nhn cng. Mc d cng ty vay mt khon tin ln, s tin thc s ang nm gi c th
khng cng ty c th tn ti.
Khi chun b mt Bo co dng tin , bn phi th hin c dng tin vo v ra khi cng ty nh th
no trong mt giai on. Trong phn ny, v d v bng ch trong mt nm nhng mu c th c s
dng chun b cc Bo cao dng tin qu kh s dng nhng thng tin thu thp c hay trong mt
vi nm tng lai vi cc d liu d bo.
Phn ny gm cc bng v mc sau y:
a.
b.
c.
d.

Nhng mc ln trong mt Bo co dng tin


V d v Bo co dng tin
Bng Bo co dng tin
nh ngha cc thut ng trong Bo co dng tin

Khi nghin cu bng Bo co dng tin, cn nh rng dng tin ch bao gm lng tin thc t nhn
c v chi ra, n khng gm cc chi ph khng phi l tin mt nh khu hao chng hn.
a. Nhng mc ln trong mt Bo co dng tin
Sau y l nhng mc chnh v dng tin ra v vo trong mt Nhng mc ln trong mt Bo co dng
tin:
Dng tin vo

Dng tin ra

Doanh thu bng tin t bn hng


Bn ti sn c nh
Li nhun u t

Chi ph gi vn
Chi ph hot ng
Thanh ton khon vay
Tr c tc
Cho vay

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

b.

K hoch kinh doanh

V d Bo co dng tin (cho nm ti chnh 20--)


(T ngy 1 thng 1 nm 20-- n 31 thng 12 nm 20--)
Giai on (hng qu)
Qu 1

Qu 2

Qu 3

Qu 4

100.000

105.000

50.000

85.000

Tin t doanh thu bn hng

240.000

250.000

200.000

260.000

Tin thu t khon phi thu

10.000

15.000

5.000

20.000

Thu l"i sut

5.000

5.000

5.000

Bn ti sn vn

5.000

10.000

Cc khon thu khc

5.000

5.000

Tin t ngun ti chnh

50.000

100.000

Tng tin thu c

215.000

270.000

310.000

295.000

Tng tin sn c

315.000

375.000

360.000

380.000

Mua nguyn vt liu

160.000

160.000

160.000

160.000

Lng, ph ph lng

50.000

50.000

50.000

60.000

Thu

5.000

5.000

5.000

10.000

Chi ph Marketing

40.000

60.000

25.000

40.000

Chi ph qun l

5.000

5.000

5.000

5.000

Tr l"i

5.000

5.000

10.000

Thu

5.000

5.000

5.000

Chi ph khc

5.000

5.000

5.000

5.000

Thanh ton vn vay

10.000

25.000

Mua ti sn vn

20.000

30.000

25.000

Tr c tc hay rt u t

5.000

10.000

Tng tin chi ra

310.000

325.000

275.000

330.000

Dng tin rng hng qu

5.000

(55.000)

35.000

(35.000)

D tin mt cui qu

105.000

50.000

85.000

50.000

S d tin u nm
Tin thc t nhn c - cng

Tin thanh ton thc t - tr:

Thanh ton cho

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

c. nh ngha cc thut ng trong Bo co dng tin


S d tin mt u k (thng, qu, nm) - Tin sn c t giai on trc hay khi khi u cng ty.
Tin thc t thu vo (Cng) - Tin nhn c trong k.
Tin t doanh thu bn hng - Ton b tin t bn hng; B qua khon tr chm tr khi thc s
nhn c tin
Tin thu t khon phi thu: khon tin k vng thu c trong k t tt c cc ti khon phi thu.
Thu li sut - Thu nhp d on c c trong k cho ti khon ngn hng
Bn ti sn vn - Tin d tnh thu c do bn ti sn nh my tnh.
Cc khon thu khc - Cc khon thu khc nh thu hi n kh i hay tr trc.
Tin t ngun ti chnh - Tin d tnh thu c t cc khon vay, u t.
Tng tin thu c - Tng cc mc t Tin thu t bn hng n tin t ngun ti chnh
Tng tin sn c - tng ca S d tin mt u k v Tng tin thu c
Tin thanh ton thc t (tr) - Tin chi ra trong k
Mua nguyn vt liu - Thanh ton trong k cho mua hng bn hay cho sn xut.
Lng, ph ph lng - Tng lng v ph ph (bo him y t, thu, v.v.)
Thanh ton cho
Thu - Ch gm cc chi ph thu bt ng sn, cc chi ph thu khc cho vo phn cc chi ph
khc.
Chi ph Marketing - Qung co hay cc chi ph Marketing khc nh Trin l"m thng mi.
Chi ph qun l - in thoi, tin ch, bo him, dng c, dch v k ton v lut php, v.v.
Tr li - Bao gm l"i sut ca tt c cc khon vay bao gm c thu ti chnh
Thu - Thu bt ng sn, thu nhp v cc thu khc.
Chi ph khc - dch v thu ngoi, sa cha, bo tr, vn chuyn, i li, d tr.
Thanh ton vn vay - Thanh ton gc cho mi khon vay
Mua ti sn vn - Chi ph mua khng khu hao cc ti sn nh thit b, to nh v xe c.
Tr c tc hay rt u t - C tc, tin rt ra ca ch s hu, thanh ton cho ngi v hu.
Tng tin chi ra - tng cc khon t Mua nguyn vt lu nTr c tc...
Dng tin rng trong k - Tng tin sn c tr i Tng tin chi ra
D tin mt cui qu - cng thm S d tin mt u k

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

4.8.6

K hoch kinh doanh

Phn tch ho vn

im ho vn l ngng quan trng i vi mt cng ty. Phn tch im ho vn l tnh ra sn lng m


ti d doanh thu cn bng vi chi ph. Khi tng chi ph ln hn tng doanh thu, cng ty chu l v khng
th hot ng nu khng c s h tr bn ngoi. Ngc li, khi tng doanh thu ln hn tng chi ph,
cng ty c l"i v c coi l hot ng tt.
Tng chi ph c chia thnh chi ph c nh v chi ph bin i. Chi ph c nh bao gm tt c cc chi
ph khng phc thuc vo doanh thu ca doanh nghip. V d: thu l mt chi ph c nh bi v n
khng lin quan trc tip n sn lng bn sn xut v bn ra. Chi ph bin i bao gm tt c cc chi
ph lin quan trc tip n sn lng bn ra. V d: chi ph nguyn vt liu trc tip l mt chi ph bin
i bi v n bin i theo s lng sn phm bn sn xut ra.
H"y nh rng chi ph c nh v bin i l hai thut ng mi, khng lin quan n cc thut ng s
dng trc y trong cun sch ny. Cho ti thi im ny, chng ta mi tp trung vo chi ph gi vn
v chi ph hot ng. Mc du c s tng t gia chi ph gi vn v chi ph bin i, cng nh chi ph
hot ng v chi ph c nh nhng gia chng vn c mt s khc bit quan trng. im ho vn c th
c tnh theo cng thc:
Doanh thu ho vn = chi ph c nh + chi ph bin i.
Ni mt cch khc cng ty ca bn t ho vn khi mi chi ph (c nh v bin i) cn bng vi doanh
thu rng. Nu chi ph ln hn doanh thu, cng ty ca bn ang l.
Bn c th s dng nhng thng tin " c in vo bng phn tch ha vn. Cc thut ng s dng
trong bng ny cng c s dng trong Bo co dng tin v/hoc bo co thu nhp. Phn tch ho vn
tnh ton chi ph cho mt s kch bn m mi kch bn biu din mt phng n hot ng ca cng ty.
Cc tnh hung thng gp l: Lc quan - mc bn ra d bo cao nht vi chi ph thp nht; Bi quan mc bn ra d bo thp nht vi chi ph cao nht; v Thc t - mc bn ra c th nht v mc chi ph d
xy ra nht.
thc hin vic phn tch ho vn cho doanh nghip, bn cn xy dng cc thng s cho c 3 tnh
hung. Xc nh chi ph ph thuc vo mi tnh hung. V d xc nh chi ph c nh v bin i thp
nht, cao nht v c th nht trong tng lai? Ba tnh hung ny s cho bn cc kt qu khc nhau ch ra
s bin ng trong hiu qu hot ng ca cng ty.
Nhp cc chi ph cho cc kch bn khc nhau, trong bng Phn tch ho vn s dng cc hng dn di
y tnh ton cc chi ph v cc thng tin bn c t cc bng Bo co thu nhp v bo co dng tin.
Xem qua danh sch cc chi ph c nh v bin i trong bn phn tch ho vn xc nh chi ph c
th thay i trong tng lai. i vi mi chi ph c th thay i ny, h"y lm nh sau:
* Lc quan
* Bi quan
* Thc tin

4.9

Tnh ton nhng thay i c li cho cng ty nht. V d, nu bn cho rng thu s gim,
h"y d on mc thu sut thp nht c th cho cng ty bn.
Tnh ton nhng thay i t c li cho cng ty nht. V d, nu bn cho rng chi ph thu
s tng, h"y d bo mc cao nht c th
Tnh ton nhng thay i c kh nng xy ra cao nht nhng thay i ny l c s cho
kch bn d xy ra nht ca bn

D bo thu nhp

Mi doanh nghip u kh khn trong d bo gi tr v sn lng doanh thu. V vy, mi loi d bo u


khng chnh xc pwr mc no . Tuy nhin, d bo hay ngoi suy vn rt cn thit trong hoch nh
v cc loi d tho d n hay KHKD. Nhim v ca bn l gim mc khng chnh xc trong d bo
bng cch nh gi cn thn cc yu t lm tng hay gim doanh thu.
Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Khi c tnh thu nhp, ng lo ngi rng con s ca bn c th khng ng. Thay vo , xy dng k
hoch tng lai bng cch s dng cc gi tr bn cho l hp l v da trn nhng gi thit c c s thc
t. Bn lun c th thay i d bo thu nhp lm cho d bo thc t hn.
4.9.1

D bo doanh thu

Trong phn ny, bn s d bo doanh thu da trn nhng yu t " xc nh trong KHKD v da trn t
l tng trng qu kh ca sn phm.
Trc ht, bn h"y xc nh nhng yu t m bn cho l s nh hng n tng trng doanh thu. Lit
k cc yu t c th thay i doanh thu ca sn phm trong tng lai trong bng Yu t d bo doanh
thu. Sau , c gng m t nhng yu t ny nh hng nh th no, quyt nh yu t s c tch
ng tch cc hay tiu cc n doanh thu v nh gi mc tc ng.
Tip theo, s dng nhng gi ni trn v thng tin bn c trong sut bi tp ny, c tnh s lng sn
phm bn v doanh thu ca bn bng tin ni a v la. Nh m t cch bn d tnh doanh thu.
Bn nn c tnh doanh thu cho mi sn phm hay loi sn phm (s lng v bng tin) v s dng cc
bng sau: D bo doanh thu hng nm theo sn phm, D bo doanh thu hng nm bng la theo sn
phm v D bo sn lng bn hng qu theo sn phm. Cc bng ny c mt phn s liu qu kh.
Trc ht, h"y hon thnh bng D bo doanh thu hng nm theo sn phm ri d bo doanh thu hng
qu cho 2 nm tip theo. S dng nhng d liu qu kh v hiu bit ca bn v nhng bin ng theo
ma hay thng nh hng n doanh thu ca sn phm hay dch v. Thng thng, mt cng ty c
nhng thng bn rn v nhn ri tu thuc vo loi sn phm hay dch v. V d, mt cng ty sn xut
thit b lm lnh c th thy rng thng bn rn nht l vo ma h khi nhit cao.
Sau y l mt s hng dn gip bn hon thnh cc bng. S dng nhng con s doanh thu gn y
nht lm c s d bo ban u, tr li cc cu hi sau:

Th trng cho sn phm hay dch v ca bn ang tng hay gim? Ti sao?
Xu hng pht trin ny tc ng nh th no n doanh thu tng lai ca cng ty?
Doanh thu cng ty tng trng nhanh hn hay chm hn tng doanh thu ca th trng?
Mc tng trng trung bnh hng nm ca doanh thu cho mi sn phm hay nhm sn phm
trong 3-5 nm trc?
Xu hng tng trng doanh thu qu kh ca mi sn phm c th tip tc c duy tr trong tng
lai khng?
Theo bn, doanh thu trong nm ti s tng hay gim cho mi sn phm? Ti sao?
Doanh thu s tng hay gim bao nhiu sn phm hay phn trm? Xem xt nhng yu t trong bng
Nhng yu t d bo doanh thu k trn.
D on s tng hay gim ny theo sn phm hay loi sn phm nu c th.
S dng t l tng trng trong qu kh 3-5 nm lm c s cho d on mc tng trng doanh thu
tng lai. V d, nu doanh thu ca mt sn phm no tng vi t l 5%/nm trong vng 5 nm
gn y, tng trng tng lai c th da trn t l ny. Tr khi bn d bo s thay i doanh thu
da trn nhng yu t k trn, t l tng trng hng nm s xp x 5%.

4.9.2

D bo thu nhp

Trong phn ny, bn cn phi d bo cc Bo co thu nhp trong tng lai m bn tin chng s l mt
bc tranh c c s thc t ca cng ty trong tng lai. Hn na, d bo doanh thu trong phn trc s l
s lng quan trng trong d bo thu nhp. mt bn da trn nhng nm c s dng d bo li

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

nhun v l trong vng 2 n 5 nm ti, bng kia da trn cc qu trong 2 nm ti. Bn nn s dng d
bo doanh thu v hiu bit ca mnh v cng ty v th trng d bo mc thu nhp tng lai.
Sau khi bn " hon thnh cc bng, h"y kim tra tnh thng nht v tin cy. y l mt s iu cn cn
nhc:

D bo doanh thu ca bn c ph hp vi th trng khng? H"y cn nhc v tnh thc t ca d bo


doanh thu. Ni mt cch khc, h"y kim tra xem c khch hng cho mc doanh thu d bo
khng. bn cng nn xc nh cc nguy c cnh tranh c th ngn cn vic tng doanh thu trong
tng lai.

D bo doanh thu ca bn c ph hp vi chin lc marketing khng? h"y chc chn rng bn "
s dng cng nhng gi nh trong chin lc Marketing v d bo thu nhp.

D bo doanh thu c ph hp vi hnh vi ca i th cnh tranh khng? i th cnh tranh s phn


ng i vi k hoch ca bn nh th no. V d, nu bn cho rng, cc doanh nghip khc s khng
gim xung di mc gi d nh cho sn phm ca bn, bn nn nh gi kh nng h s gim gi.

Bn d bo chi ph nguyn vt liu, b phn nh th no? H"y phn tch nguyn vt liu v b phn
bn s cn phi mua sn xut mt trong cc sn phm hay cho mi loi sn phm. H"y tnh ton
chi ph bn phi tr cho cc u vo ny, xem xt c tc ng ca lm pht. H"y nh vit nhng gi
nh ny vo trong k hoch kinh doanh.

Bn d bo chi ph lao ng nh th no? T cc ti khon ca cng ty, h"y tnh ton s tin bn
phi tr cho tt c nhng ngi lm vic cho cng ty. H"y ch ra khon tin lng cng nht bn s
phi tr cho mi loi cng nhn (ng/ngy)

5.

Ch gii cc thut ng kinh doanh

Bng cn i k ton

Bo co ti chnh trong lit k ton b ti sn, cng n v


vn ch s hu (gi tr rng). Ton b ti sn phi bng vi
tng cng n cng vi vn ch s hu

Bo co d bo

Bo co ti chnh c on; d tnh hot ng trong tng lai

Bo bo kt qu kinh doanh

Tn gi khc ca bo co thu nhp

Bo co li l

Tng t nh bo co thu nhp, bo co kt qu kinh doanh

Bo co thu nhp

Bo co ti chnh trnh by doanh thu v chi ph trong mt giai


on xc nh (thng, qu, nm); cn c gi l bo co l"i l,
bo co kt qu hot ng kinh doanh

Cc ch tiu li nhun

Cc ch s cho thy kh nng sinh li ca doanh nghip, v d


nh t sut li nhun

Cc ch s hot ng

Cc ch s cho thy s lin h gia cc hot ng khc nhau


trong doanh nghip ca bn, nh l vng quay hng tn kho

Cc khon phi tr nh cung cp

S tin m doanh nghip ca bn n cc doanh nghip khc


pht sinh t vic mua chi cc hng ho dch v; l mt khon
cng n trn bng cn i k ton ca bn.

Cc khon phi thu ca khch hng Cc khon khch hng - nhng ngi mua hng ho dch v
cn phi thanh ton cho bn; l ti sn trn bng cn i k ton
ca bn.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Cnh tranh gin tip

Doanh nghip cung cp vo th trng mc tiu ca bn nhng


sn phm hay dch v thay th

Cnh tranh trc tip

Cc doanh nghip cng cung cp cc sn phm v dch v trong


th trng mc tiu ca bn

Chi ph bin i

Cc chi ph thay i cng vi sn lng, bao gm chi ph


nguyn vt liu, nhn cng, sn xut chung

Chi ph c nh

Cc chi ph khng thay i theo s lng sn phm sn xut; l


cc chi ph c bn hng thng ca doanh nghip bn nh tin
thu nh xng

Chi ph tr trc

Cc chi ph thanh ton trc nh ph bo him

Ch s n by

Cc ch s m o lng mc doanh nghip c u t bng


cc vn vay, v d nh t sut n trn vn

Cc ch s kh nng thanh ton

Cc ch s m cho thy kh nng doanh nghip c th thanh


ton cc ngha v ti chnh nh h s thanh ton hin hnh v
h s thanh ton nhanh

Ch s kinh doanh

Chi ph l phn trm ca doanh thu: s trung bnh ngnh c


hip hi thng mi v cc t chc khc xc nh, v rt hu
dng khi so snh chi ph hot ng ca bn vi cng ty khc
trong cng ngnh kinh doanh

Ch s thanh ton hin hnh

Ch s kh nng thanh ton o lng kh nng cng ty c th


thanh ton nhng ngha v hin thi (cc khon phi thanh ton
trong vng mt nm)
TI sn lu ng
--------------------N ngn hn

Ch s thanh ton nhanh

ti sn lu ng - hng tn kho
--------------------------------------N ngn hn

Cng ty

Mt thc th v mt php l tch bit vi ch doanh nghip;


c thnh lp do ng k vi nh nc.

Cng ty trch nhim hu hn

Cng ty hp php kt hp bo m trch nhim ca mt doanh


nghip v cc li th v thu ca mt cng ty hp danh

Doanh thu thun

Tng doanh thu tr hng bn tr li v cc khon chit khu,


gim gi

Dng tin

S lun chuyn tin mt trong doanh nghip; thng s dng


xc nh kh nng cng ty c th p ng oc cc ngha v,
yu cu hin ti

D on

c on ti chnh cho hot ng trong tng lai

im ho vn

im m ti thu nhp bng vi cc chi ph; c th hin l


doanh s hay s n v sn phm bn ra

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

nh v

Vic chn v tr chin lc trong mi trng cnh tranh da trn


s hiu bit v th trng mc tiu v i th cnh tranh

Gi vn hng bn

Trong doanh nghip thng mi, hng tn kho u k cng


hng mua trong k tr hng tn kho cui k; trong doanh
nghip sn xut, nguyn vt liu cng chi ph nhn cng v chi
ph qun l chung; trn bo co thu nhp ca bn, doanh thu
thun tr gi vn hng bn ta c l"i gp. Ta cng c th gi l
gi vn ca doanh thu

Gi thuyt c bn

Cc gi thuyt lm c s cho nhng c on ti chnh

Hng tn kho trung bnh

Gi tr trung bnh (gi gc) ca hng tn kho c mang sang


trong nm; c tnh bng cch cng ton b s d hng tn
kho ti thi Im cui mi thng v chia cho mi hai.

Khu hao

Bt ton phi tin t trong s sch ca bn, th hin s gim dn


v gi tr ca ti sn theo thi gian, do s dng v hng hc. L
phn gim tr gi tr ti sn trn bng cn i k ton v trnh
by l khon chi ph trn bo co thu nhp

K hoch kinh doanh

Mt ti liu cung cp cc thng tin cn thit hng dn cho


cng tc lp k hoch, hot ng v nu c th l H s ku gi
u t ti chnh trnh cho cc nh u t/t chc tn dng
tim nng

Li gp

Doanh thu thun tr i gi vn hng bn

Li rng

L"i gp tr cc chi ph hot ng

Li th cnh tranh

Mt c tnh ca doanh nghip, sn phm hay dch v lm


chng hp dn khch hng hn so vi i th cnh tranh

Marketing hn hp

K hp ca bn P ca marketing: sn phm, gi, khuych


trng v th trng (phn phi)

Nh bo lnh

Ngi m bo cho vic thanh ton cc khon vay bng vic k


tn vo tho thun bo l"nh

Nguyn tc dn tch

Phng php k ton trong doanh thu v chi ph c ghi


nhn khi chng pht sinh hn l khi chng thc s nhn c
hay chi tr (tri ngc vi nguyn tc thc thu thc chi)

Nguyn tc thc thu thc chi

L phng php k ton trong doanh thu v chi ph c ghi


nhn khi nhn c hay khi chi tr (ngc li vi nguyn tc
dn tch)

N di hn

Cc khon n phi tr ngoi 1 nm tnh t ngy lp bng cn


i k ton

N di hn n hn tr

Khon n phi tr trong vng 12 thng ti

N gc

Bt k ai u t tin v/hoc c nhng c gng ti doanh


nghip; Khon tin n m trn l"i sut c tnh

N khng c kh nng thu hi

S tin n nhng bn khng th thu hi c; l chi ph trn bo


co thu nhp ca bn

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

N ngn hn

S tin m doanh nghip phi tr trong vng mt nm; bao gm


cc khon phi tr ngi cung cp, chi ph phi tr, thu phi
tr, thng phiu ngn hn v n di hn n hn tr

Phn tch dng ch s

Rt ra kt lun v tnh hnh ti chnh ca doanh nghip thng


qua vic tnh ton v so snh cc ch s vi s trung bnh ngnh

Phn tch nhy

L mt kim nghim nh hng ca s thay i trong gi thit


ti nhng c on ca bn. V d, nu doanh thu t c thp
hn 10% hay chi ph cao hn 20% so vi c tnh ca bn th
chuyn g s xy ra? Cn c gi l phn tch c iu kin nu/th

Qun l ri ro

Xc nh v kim sot cc tnh hung c th gy ra l hay c


hi ti doanh nghip ca bn (v/hoc ti ti sn c nhn)

Ti sn

Ton b nhng gi tr m doanh nghip bn s hu; bao gm ti


sn lu ng v ti sn c nh

Ti sn c nh

Ti sn c tnh lu di nh t, nh ca, ci to v cc tht b


khc

Ti sn lu ng

Cc ti sn c th thanh khon v s dng trong chu k hot


ng kinh doanh ca doanh nghip (thng l mt nm); bao
gm tin, hng tn kho v cc khon phi thu ca khch hng

Ti sn th chp, k qu

Ti sn c cm c bi ngi i vay bo m cho cc


khon vay; c th bao gm ti sn kinh doanh v ti sn sn c
nhn

Th phn

Phn trm ca tng doanh thu ca mt sn phm c th ca


cng ty bn

Th trng mc tiu

Cc khch hng tim nng ca bn

Thu phi tr

Cc khon phi tr cc c quan thu, nh thu nh thu, thu


doanh thu v thu thu nhp

T sut li nhun

L"i gp
---------------Doanh thu thun

Vng quay hng tn kho

S ln trong mt nm hng tn kho c th c bn v thay th


Gi vn hng bn
-------------------------Hng tn kho trung bnh

Vn ch s hu

Khon vn gp ca ch doanh nghip vo cng ty; cn c


gi l gi tr rng; tng ti sn tr tng cng n

Vn u t

Ti sn do ch s hu hay c ng gp (tin, thit b, hng tn


kho v.v..)

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

Vn hot ng

K hoch kinh doanh

L s vn lu ng p ng cc nhu cu hot ng hng ngy


ca doanh nghip

6. Cc bi tp thc hnh.
Phn ny bao gm mt s biu mu v cu hi hng dn gip ngi c c th d dng
hnh dung cc cng vic cn chun b trc khi hon thnh bn son tho k hoch kinh doanh.
Sau khi a in y cc bi tp ny, chng ta ch cn lp ghp cc phn li c bn k
hoch kinh doanh hon chnh. Vic chun b cc bi tp ny cng to iu kin cho vic s
dng mt s phn mm son tho k hoch kinh doanh (nh Smart Business Plan chng hn).

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Phn Bi tp (FORM TO FILL)


Bi tp 1

Xc nh cc hot ng Kinh doanh chnh


Tn cng ty ________________________________________________________________________
a im __________________________________________________________________________
Loi hnh kinh doanh

_______________bn l
_______________bn bun
_______________dch v

_________ sn xut
_________ xy dng
_________ khc (ghi c th)

Sn phm/dch v ___________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Cc nhu cu khch hng cn tho m"n/p ng ____________________________________________
__________________________________________________________________________________
__________________________________________________________________________________

Li th cnh tranh ___________________________________________________________________


__________________________________________________________________________________
__________________________________________________________________________________
Mc tiu ngn hn v di hn
1 - 3 nm

5-10 nm

Mc tiu ca Cng ty ________________________________________________________________


__________________________________________________________________
__________________________________________________________________

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 2

Phn tch Th trng


Xc nh th trng trng tm: khch hng tim nng.

Khch hng ______ Thng mi ______ Cng nghip _________ Khc (c th) __________
Nu l lnh vc thng mi hoc cng nghip, m t cc cng ty m cng ty bn hng ti:
Loi hnh: _________________________________________________________________________
a im _______________________________ Qui m ___________________________________
Nu l ngi tiu dng, m t nhm i tng m bn ngh s chim phn ln trong cng vic ca bn
Nam/n _________________________________ tui ___________________________________
Mc thu nhp _______________________ Ngh nghip ___________________________________
Cng ty ca bn s tp trung vo khu vc a l no?
__________________________________________________________________________________
__________________________________________________________________________________
Bn " xc nh c bao nhiu khch hng tim nng?
__________________________________________________________________________________
__________________________________________________________________________________
Bn c d an c mt dn c trong nhm khch hng s tng hn, gi mc hin ti hay gim
xung? Ti sao?
__________________________________________________________________________________
__________________________________________________________________________________

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 3
Nhu cu ca th trng trng tm ca bn l g?
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Thng tin ca bn da trn c s no?
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Th trng trng tm ca bn da trn tiu ch no khi ra quyt nh mua?
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Thng tin ca bn da trn c s no?
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 4
Nu 3 i th cnh tranh ln theo th t d on th phn (% tng s lng bn)
1. i th (tn cng ty v a ch)
______________________________________________________________________________
______________________________________________________________________________
D on th phn _______________ D on lng bn trong nm ________________
Khong cch ___________ Thi gian hot ng ________________________________
Li th cnh tranh _______________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Li th cnh tranh _______________________________________________________________
______________________________________________________________________________
______________________________________________________________________________

2. i th (tn cng ty v a ch)


______________________________________________________________________________
______________________________________________________________________________
D on th phn _______________ D on lng bn trong nm ________________
Khong cch ___________ Thi gian hot ng ________________________________
Li th cnh tranh _______________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Li th cnh tranh _______________________________________________________________
______________________________________________________________________________
______________________________________________________________________________

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 5
3. i th (tn cng ty v a ch)
______________________________________________________________________________
______________________________________________________________________________
D on th phn _______________ D on lng bn trong nm ________________
Khong cch ___________ Thi gian hot ng ________________________________ ______
Li th cnh tranh _______________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Li th cnh tranh _______________________________________________________________
______________________________________________________________________________
______________________________________________________________________________

Li th cnh tranh ca cng ty bn l g? Xem xt cc yu t nh cht lng, a dng sn phm, tnh


c o, s tin dng, chc nng hot ng v gi thnh.
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Li th cnh tranh ca cng ty bn l g? Nu kin xc thc
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 6

K hoch marketing
Chin lc marketing tng th (cnh tranh)
Chin lc marketing tng th l g?
______Chin lc chi ph thp
Cung cp cho khch hng cc sn phm/dch v mc gi thp hn so vi i th cnh
tranh
______Chin lc khc bit ha
Mang li cho sn phm/dch v s khc bit bng nhiu cch ngoi s cnh tranh v gi c
______Chin lc trng tm
Ch tp trung vo mt phn ca th trng tng th
Ti sao cng ty bn li la chn chin lc tip th ny?
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________

Chin lc ca 3 i th cnh tranh chnh ca cng ty bn l gi?


i th

Chin lc cnh tranh

1. ____________________________________________________________________________
2. ____________________________________________________________________________
3. ____________________________________________________________________________
4. _____________________________________________________________________________

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 7

Sn phm/Dch v
Lit k cc sn phm/dch v theo th t quan trng. c tnh t l phn trm mi loi sn phm/dch
v so vi tng doanh s.
Sn phm/Dch v

% tng doanh
s bn hng

______________________________________________________

_______________

______________________________________________________

_______________

______________________________________________________

_______________

______________________________________________________

_______________

______________________________________________________

_______________

______________________________________________________

_______________

______________________________________________________

_______________

______________________________________________________

_______________

______________________________________________________

_______________

______________________________________________________

_______________

______________________________________________________

_______________

Tng s

100%

Sn phm/dch v no lin quan m cng ty xem xt a thm vo kinh doanh trong tng lai?
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 8
Nh cung cp
Tn nh cung cp
a ch
T l Chit khu
Chi ph vn chuyn
Thi gian giao hng
Danh mc hng ho

________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________

Tn nh cung cp
a ch
T l Chit khu
Chi ph vn chuyn
Thi gian giao hng
Danh mc hng ho

________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________

Tn nh cung cp
a ch
T l Chit khu
Chi ph vn chuyn
Thi gian giao hng
Danh mc hng ho

________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________

Tn nh cung cp
a ch
T l Chit khu
Chi ph vn chuyn
Thi gian giao hng
Danh mc hng ho

________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________

Tn nh cung cp
a ch
T l Chit khu
Chi ph vn chuyn
Thi gian giao hng
Danh mc hng ho

________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 9

Xc nh mc gi cho sn phm/dch v
Khi xc nh gi thnh bn " xem xt cc yu t sau cha:

Chi ph nguyn liu v thit b


Chi ph lao ng
Ch ph hot ng (hnh chnh)
Li nhun d kin
Cnh tranh
Gi tr do khch hng cm nhn

C
_______
_______
_______
_______
_______
_______

Khng
_______
_______
_______
_______
_______
_______

Sn phm v dch v ca cng ty bn c nh gi nh th no so vi cc i th cnh tranh chnh


khc: cao hn, thp hn hay tng ng?
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Ti sao?_________________________________________________________
______________________________________________________________________________
Nu s dng h thng th tn dng, cng ty bn s phi chu chi ph gi?
______________________________________________________________________________
Cng ty bn " bao gi kho st t l chiit khu ca i th cnh tranh cha? _______________
______________________________________________________________________________
Nu cng ty m rng hnh thc bn hng tr chm bn s xy dng h thng thu tin nh th no?
______________________________________________________________________________
______________________________________________________________________________
Ai s chu trch nhim theo di? ____________________________________________________

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 10

Khuych trng sn phm


Cng ty bn s khuyn mi cho khch hng tim nng theo hnh thc no? (c k hnh thc) _______
______gi danh thip
______bn hng trc tip
ti liu in sn
(nh lit k di y)
Th
T ri
Sch nh
Catalog

__________ tip th qua in thoi


__________ tham gia hi ch

Pht tay
__________
__________
__________
__________

*Gi th trc tip


_________
_________
_________
_________

Qung co qua phng tin i chng (nu c th):


Bo/Cm nang mua sm/ Tp san thng mi/ Trang Vng/ Danh b ngnh/Catalog/
t hng qua th/i pht thanh/Tuyn hnh/Bng dn yt th/Qung co/
Cc phng tin khc (chngtrnh ngh thut/bng tin)
Quan h cng chng (qua mng li tuyn truyn, bn tin, trao hc bng, ti tr)
Khuych trng sn phm (s in thoi min ph, pht cho khng, hng mu min ph, th, gim
gi, thng, thi u, lm bin qung co)
Hnh thc khc (ghi c th)__________________________________________

* Nu cng ty bn d nh s dng hnh thc gi th trc tip, bn s xy dng danh sch a ch


khch hng nh th no?
_______________________________________________________________
_______________________________________________________________

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 11
Bn d kin dnh bao nhiu kinh ph cho qung co/khuych trng sn phm cho nm u tin?
S d ton $ _______ T l phn trm doanh s gp ____________________
Bn " lm d ton nh th no? ___________________________________
M t k hoch qung co/khuych trng sn phm ca cng ty bn trong nm u tin.
Thng

Hot ng

D tr kinh ph

Ging
Hai
Ba
T
Nm
Su
By
Tm
Chn
Mi
Mi mt
Mi hai

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 12
Phn phi
Cng ty bn d kin s dng knh phn phi no cung cp sn phm/dch v cho khch hng? (Xem
k cc hnh thc m bn s dng).
______ca hng
______bn bun
______bn l

______ phn phi


______ i l/mi gii
______ t hng qua th

Nu cng ty bn bn hng trc tip, cng ty cn bao nhiu nhn vin bn hng t c doanh s
bn hng nh mc tiu " nh trong nm th 1 v nm th 2?
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Nu cng ty ca bn khng bn hng trc tip, cng ty phi u t g?
______________________________________________________________________________
______________________________________________________________________________
Ai s chu trch nhim trong vic cung cp dch v v bo hnh?
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Nu bn m nhn cng vic ny, bn cn u t g? D ton ca bn da trn c s no?
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 13

a im kinh doanh
Nhng c im no v v tr quan trng i vi loi hnh hot ng ca cng ty bn?
Xem xt:

qui nh v quy vng, qui nh ca a phng, trong tm nhn ca ngi i b v/hoc


i xe my, khong cch gn vi cc khu c tr hoc lm vic ca nhng khch hng
tim nng, khong cch gn vi cc cng ty khc thu ht khch hng tim nng ca
cng ty bn, d n ng cao tc chnh

______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
a im kinh doanh c u im v bt li chnh l g?
Xem xt:

ngoi cc yu t " nu trn, cn c cc yu t khc nh qui m dn s/nhn khu hc


thi im hin ti hoc trong tng lai, s lng v im mnh ca cc i th canh
tranh ca cng ty bn, thi gian i li, s tin li ca c nhn, iu kin kinh t ca khu
vc, t l ti phm, vn an ninh v phng chng chy, chi ph v iu khon khi mua
sm hoc thu, qui m v tnh trng ca ta nh, tn sut thu nh trc y

Thun li:
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Bt li:
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Bi tp 14
a ch _________________________________________________________________________
Thnh ph, ____________________________________________________________________

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Vng _________________________________________________________________________
Din tch _______________________________________________________________________
Nu bn m cng ty ti nh ring, nn bn bc vi k ton tnh ton:
1. Liu c th trch mt phn cho cc chi ph lin quan n a im kinh doanh lm chi ph kinh
doanh.
2. u im v bt li v mt ti chnh khi xc nhn khon khu tr ny.


D tr chi ph lin quan n a im hng thng:


Gi thu t

______________

Chi ph in

______________

Chi ph v sinh

______________

H thng iu ha

______________

Bo him

______________

Thu ti sn

______________

Chi ph in thoi

______________

Nc

______________

Cc chi ph khc____________

______________

Tng cng

* Chuyn d ton chi ph hng thng ny sang:


c on bo co kt qu kinh doanh:

Bi tp 24-26

c on bo co lu chuyn tin t:

Bi tp 27-29

Cc chi ph ban u lin quan n chi ph a im ca cng ty s c ghi thnh tng khon trong Bi
tp 22.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 15

T chc v qun l
C cu t chc php l ca cng ty ca bn l g?
___ t nhn

________tng cng ty

___ i tc

______ cng ty TNHH

Khi la chn c cu t chc php l, bn c tham kho kin ca lut s v/hoc k ton ca mnh hay
khng? __________________
Bn " tham kho cc c quan chuyn mn no?
Ngn hng:

_____________________________________________________________
Tn
Tel.
_____________________________________________________________
Tn
Tel.

Lut s:

_____________________________________________________________
Tn
Tel.
_____________________________________________________________
Tn
Tel.

K ton:

_____________________________________________________________
Tn
Tel.
_____________________________________________________________
Tn
Tel.

i l bo him:

_____________________________________________________________
Tn
Tel.
_____________________________________________________________
Tn
Tel.

* Khc:

_____________________________________________________________
Tn
Tel.

* Th d nh tham kho kin ca ngi c kinh nghim, hip hi thng mi

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 16
Thng tin v l"nh o v nhn vin ch cht:
Tn _________________________________________________________ Lng ______________
Chc v ______________________________________________________ Gi _________________
Trch nhim chnh___________________________________________________________________
__________________________________________________________________________________
Tn _________________________________________________________ Lng ______________
Chc v ______________________________________________________ Gi _________________
Trch nhim chnh___________________________________________________________________
__________________________________________________________________________________
Tn _________________________________________________________ Lng ______________
Chc v ______________________________________________________ Gi _________________
Trch nhim chnh___________________________________________________________________
__________________________________________________________________________________
Tn _________________________________________________________ Lng ______________
Chc v ______________________________________________________ Gi _________________
Trch nhim chnh___________________________________________________________________
__________________________________________________________________________________
Tn _________________________________________________________ Lng ______________
Chc v ______________________________________________________ Gi _________________
Trch nhim chnh___________________________________________________________________
__________________________________________________________________________________
Hon thnh Bi tp 17-18, Tm tt D liu C nhn ca tng cn b qun l.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 17
Tm tt D liu C nhn
Tn _________________________________ Tui __________________
a ch ___________T nh ring ________ T c quan __________ __
Anh/ch " bao gi lm ch, nhn vin ch cht hay u t ti chnh cho mt hot ng kinh doanh mi?
Nu c, tm tt kinh nghim " c.
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Anh/ch " c kinh nghim v loi hnh kinh doanh m anh/ch ang xut hay khng? ngh miu
t. Nu khng, ti sao anh/ch li la chn loi hnh kinh doanh c th ny?
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Ti sao anh/ch mun ng ra kinh doanh?
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
M t im mnh cng nh hn ch ca bn thn trong vic qun l cng ty:
im mnh: ________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Hn ch:___________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 18
Qu trnh cng tc: (theo th t kinh nghim gn y nht)
Ngy/thng Ni lm vic V tr
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Trnh hc vn:
Thi gian

Ni hc

Mn chnh/ph

Bng cp

__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 19

Cc ngun lc v k hoch s dng vn


Ngun:
u t ca ch doanh nghip
(bao gm tin mt, thit b, hng lu kho, )

$ __________

Vn vay ngn hng

__________

Ngun khc: ________________________


Ngun khc: ________________________

__________
__________
$ __________

Tng s

S dng:
Ti sn kinh doanh

__________

(tng s t Bi tp 20)
Hng lu kho ban u
(tng s t Bi tp 21)

__________

Chi ph ban u
(tng s t Bi tp 21)

__________

Vn lu ng
(tng s t Bi tp 21)

__________

Khc

$ __________
$ __________

Tng s
Chng khon:
Cm c:

Ngi bo l"nh:

__________________________________________________

__________

__________________________________________________

__________

__________________________________________________

__________

__________________________________________________

__________

__________________________________________________________________
__________________________________________________________________

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 20

Ti sn kinh doanh
Xem xt:bn gh vn phng, thit b vn phng (my vi tnh, my ph t, Fax, my tnh tin, my ch),
c c nh (gi by hng, gi , b, quy hng), thit b giao hng, my iu ha nhit , my
mc sn xut, v thit b xy dng.
Ch lit k nhng thit b m bn cn trin khai cng vic. Khng ghi nhng thit b bn " c.
Thit b (bao gm c s model)

* Chi ph

____________________________________________________________ $

______________$

____________________________________________________________ $

_____________ $

____________________________________________________________ $

_____________ $

____________________________________________________________ $

______________$

____________________________________________________________ $

_____________ $

____________________________________________________________ $

______________$

____________________________________________________________ $

_____________ $

** Total______________________________________________________

______________$

* Nu c th c, xin vui lng ghi r c thu doanh thu v chi ph vn chuyn


Chi ph lp t c trong Bi tp 22
** Ghi ton b vo Bi tp 19

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 21

Hng lu kho ban u

Sn phm (nguyn liu)

* Chi ph

____________________________________________________________ $

______________$

_____________________________________________________________

______________$

_____________________________________________________________

______________$

____________________________________________________________ $

______________$

_____________________________________________________________

______________$

_____________________________________________________________

______________$

____________________________________________________________ $

______________$

_____________________________________________________________

______________$

_____________________________________________________________

______________$

____________________________________________________________ $

______________$

____________________________________________________________ $

______________$

____________________________________________________________ $

______________$

____________________________________________________________ $

______________$

* Total ___________________________________

______________$

* Nu c th c, xin vui lng ghi r c thu doanh thu v chi ph vn chuyn


** Ghi ton b vo Bi tp 19
D ton ca bn da vo thng tin no? __________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 22

Chi ph thnh lp
Chi ph ban u l chi ph u t trc khi bt u kinh doanh. Mt vi chi ph trong nhm chi ph ny,
nh thu dch v chuyn nghip hoc qung co, c th l chi ph ko di. Do vy, nhng chi ph ko di
ny c th a vo d ton vn lu ng trong 6 thng u hot ng
Tu sa v trang tr $
Lm bin bn trong v bn ngoi ca hng
Lp t c c nh v thit b

______________

Lp t in thoi
t cc thu nh

______________

t cc cho dch v in, ncq

______________

Giy php kinh doanh

______________

Chi ph t vn php l, k ton v

______________

dch v khc ( thnh lp cng ty)

______________

Qung co v khuych trng (trc khi thnh lp)

______________

Vt dng vn phng (hng lu tr ban u)

______________

Vt dng khc (hng lu tr ban u)

______________

o to

______________

* Tng s

* Nhp cc d liu cho Bi tp 19

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 23

Vn lu ng
Nhu cu vn ti thiu cn c d ton bng cch lp tng chi ph d kin cho 6 thng u hot ng
ca nm th nht.
Hng mc

Tng chi ph d kin t thng 1- 6

T Bi tp 24-25
Tin qung co

$ ______________

Cc khon phi tr

______________

Ph bo him

______________

Tin l"i

______________

Tin bo dng v sa cha

______________

Bu ph v vn phng phm

______________

Tin thu t vn

______________

Tin thu t

______________

Tin lng cng nhn

______________

Thu

______________

Tin in thoi

______________

Tin i li/ngh mt

______________

Tin in nc

______________

__

* Tng s

$ ______________

* Nhp cc d liu cho Bi tp 19

Xin lu rng d tr ny khng bao gm chi ph vn tng thm, thay i hng tn kho, tr gc vay hay
cc khon rt vn ca ch s hu.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 24

Bo co thu nhp d kin


Doanh s gp.............................
Tr: gi vn hng ha bn .........
Li nhun gp............................

Nm th nht: Chi tit theo thng


____
____
____
____
____
(thng) (thng) (thng) (thng) (thng)
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____

Chi ph
Tin qung co ..........................
Tin dch v th tn dng...........
Tin khu hao ............................
Cc khon phi tr .....................
Tin bo him ............................
Tin l"i.......................................
Tin bo dng v sa cha ......
Tin bu ph v vn phng phm
Tin thu t vn .........................
Tin thu t..............................
* Tin lng cng nhn ............
Tin thu....................................
Tin in thoi...........................
Tin i li v ngh mt...............
Tin in nc ...........................
Chi ph hot ng khc..............

____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____

____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____

____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____

____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____

____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____

Tng chi ph...............................

____

____

____

____

____

____

____

____

____

____

Li (L)
Trc thu................................

* i vi cc trng hp cng ty t nhn v Cng ty TNHH, ch s hu c th rt l"i u t t li nhun d kin, nhng khng
c nhn lng m tr vo chi ph kinh doanh.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 25

Bo co thu nhp d kin


Nm th nht: Chi tit theo thng

_______
(thng) _

______
_______
_______
_______
______
(thng) (thng)
(thng) (thng) (thng) (thng)

_______

_______

Tng s

_______

______

_______

_______

_______

______

_______

_______

_______

______

_______

_______

_______

______

_______

_______

_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______

______
______
______
______
______
______
______
______
______
______
______
______
______
______

_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______

_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______

_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______

______
______
______
______
______
______
______
______
______
______
______
______
______
______

_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______

_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______

_______
_______
_______
_______

______
______
______
______

_______
_______
_______
_______

_______
_______
_______
_______

_______
_______
_______
_______

______
______
______
______

_______
_______
_______
_______

_______
_______
_______
_______

_______

______

_______

_______

_______

______

_______

_______

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 26

Bo co thu nhp d kin


Nm th hai: Chi tit theo Qu

Q. 1

Q. 2

Q. 3

Q. 4

Tng cng

Doanh s gp
Tr: gi vn hng ha bn
Li nhun gp............................

____
____
____

____
____
____

____
____
____

____
____
____

____
____
____

Cc chi ph
Tin qung co ..........................
Ph dch v th tn dng.............
Tin khu hao ............................
Cc khon phi tr .....................
Tin bo him ............................
L"i sut ......................................
Tin bo dng v sa cha ......
Tin bu ph v VPP..................
Tin thu t vn .........................
Tin thu t..............................
* Tin lng nhn cng ............
Tin thu....................................
Tin in thoi...........................
Tin i li v ngh mt...............
Tin in nc ...........................
Chi ph hot ng khc..............

____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____

____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____

____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____

____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____

____
____
____
____
____
____
____
____
____
____
____
____
____
____
____

Tng chi ph...............................

____

____

____

____

____

L"i (L)

Trc thu
* i vi cc trng hp cng ty t nhn v Cng ty TNHH, ch s hu c th rt l"i u t t li nhun d kin, nhng khng
c nhn lng m tr vo chi ph kinh doanh.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 27

Bo co lun chuyn dng tin mt d kin


Nm 1: Chi tit theo tng thng
............................................................. (thng)
Tin mt ban u .................................

(thng) __ (thng)___ (thng)

______

_______

_______

_______

Doanh s bn hng tin mt ................

______

_______

_______

_______

Cc khon n c thu hi ..................

______

_______

_______

_______

Cc khon vay/tin mt u t thm....

______

_______

_______

_______

Tng s tin mt : ..............................

______

_______

_______

_______

Chi ph qung co................................

______

_______

_______

_______

N khng c kh nng thu hi.............

______

_______

_______

_______

Ph dch v th tn dng.......................

______

_______

_______

_______

Ph bo him........................................

______

_______

_______

_______

L"i sut phi tr ...................................

______

_______

_______

_______

Chi ph duy tu, sa cha ......................

______

_______

_______

_______

Ph bu in.........................................

______

_______

_______

_______

Cc dch v khc .................................

______

_______

_______

_______

Lng nhn cng .................................

______

_______

_______

_______

Cc khon thu ....................................

______

_______

_______

_______

in thoi ............................................

______

_______

_______

_______

Du lch, gii tr ....................................

______

_______

_______

_______

Tin in, nc ....................................

______

_______

_______

_______

Chi ph vn ..........................................

______

_______

_______

_______

Tr cc khon vay n...........................

______

_______

_______

_______

Ch kinh doanh rt tin ra ..................

______

_______

_______

_______

Mua hng ho ......................................

______

_______

_______

_______

Tng tin mt chi _


Tng tin mt sn c thc ................
______

_______
_______

_______
_______

_______
_______

Cng:

Tr:

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 28

Bo co lun chuyn dng tin mt d kin


Nm 1: Chi tit theo tng thng

Thng

thng

thng

thng

thng

thng

thng

thng

Tng S

_______

______

_______

_______ _______

______

_______

_______

_______

_______

______

_______

_______ _______

______

_______

_______

_______

_______

______

_______

_______ _______

______

_______

_______

_______

_______

______

_______

_______ _______

______

_______

_______

_______

_______

______

_______

_______ _______

______

_______

_______

_______

_______

______

_______

_______ _______

______

_______

_______

_______

_______

______

_______

_______ _______

______

_______

_______

_______

_______

______

_______

_______ _______

______

_______

_______

_______

_______

______

_______

_______ _______

______

_______

_______

_______

_______

______

_______

_______ _______

______

_______

_______

_______

_______

______

_______

_______ _______

______

_______

_______

_______

_______

______

_______

_______ _______

______

_______

_______

_______

_______

______

_______

_______ _______

______

_______

_______

_______

_______

______

_______

_______ _______

______

_______

_______

_______

_______

______

_______

_______ _______

______

_______

_______

_______

_______
_______

______
______

_______
_______

_______ _______
_______ _______

______
______

_______
_______

_______
_______

_______
_______

_______

______

_______

_______ _______

______

_______

_______

_______

_______

______

_______

_______ _______

______

_______

_______

_______

_______
_______

______
______

_______
_______

_______ _______
_______ _______

______
______

_______
_______

_______
_______

_______
_______

_______

______

_______

_______ _______

______

_______

_______

_______

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 29

Bo co lun chuyn dng tin mt d kin


Nm 2: Chi tit theo Qu
Q1
______

Q2
_______

Q3
Q4
___ Tng s _
_______
_______ _______

______
______
______
______

_______
_______
_______
_______

_______
_______
_______
_______

_______
_______
_______
_______

_______

______
______
______
______
______
______
______
______
______
______
______
______
______

_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______

_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______

_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______

_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______
_______

Chi ph vn ..........................................
______
Tr cc khon vay n...........................
______
Ch kinh doanh rt tin ra ..................
______
Mua hng ho ......................................
______
Tng tin mt chi _
.............................................................
Tng tin mt sn c thc ................
______

_______
_______
_______
_______
_______

_______
_______
_______
_______
_______

_______
_______
_______
_______
_______

_______
_______
_______
_______
_______

_______

_______

_______

_______

Tin mt ban u .................................


Cng:
Doanh s bn hng tin mt ................
Cc khon n c thu hi ..................
Cc khon vay/tin mt u t thm....
Tng s tin mt : ..............................
Tr:
Chi ph qung co................................
N khng c kh nng thu hi.............
Ph dch v th tn dng.......................
Ph bo him........................................
L"i sut phi tr ...................................
Chi ph duy tu, sa cha ......................
Ph bu in.........................................
Cc dch v khc .................................
Lng nhn cng .................................
Cc khon thu ....................................
in thoi ............................................
Du lch, gii tr ....................................
Tin in, nc ....................................

Practical Business Planning for newventure

_______
_______

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 30

Bng Cn i k ton d kin

Ti sn

Bt u
Cui nm 1
Cui nm 2
----------------------------------------------------------------(ngy)
(ngy)
(ngy)

Ti sn lu ng
Tin mt ............................................
Cc khon phI thu ca khch hng ..
Hng tn kho .....................................
Cc chi ph tr trc ..........................

$____________
_____________
_____________
_____________

$____________
_____________
_____________
_____________

$___________

Tng ti sn lu ng........................

___________

___________

___________

t ai ...............................................
Nh ca vt kin trc.........................
My mc thit b ...............................

_____________
_____________
_____________

_____________
_____________
_____________

____________
____________
____________

Tr khu hao lu k......................

_____________

_____________

____________

Ti sn c nh rng .........................

___________

___________

___________

Tng ti sn ......................................

$ __________

$ __________

$__________

____________
____________

Ti sn c nh

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 31

Bng Cn i k ton d kin


Bt u
Cui nm 1
Cui nm 2
----------------------------------------------------------------(ngy)
(ngy)
(ngy)

Cng n
N ngn hn
Chi ph phi tr ..................................
Thu phi tr......................................
Thng phiu ngn hn .....................
N di hn n hn tr.......................

$____________
_____________
_____________
_____________

$____________
_____________
_____________
_____________

Tng n ngn hn ..........................

__________

__________

__________

N di hn .....................................

__________

__________

__________

Tng cng n.................................

__________

__________

__________

Tng vn ch s hu .....................

__________

__________

__________

Tng cng n v ............................

$ _________

$ _________

$ _________

$___________
____________
____________

vn ch s hu (gi tr rng)

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 32

Cc gi thuyt c bn
Bn " da trn cc gi thuyt c bn no lp cc d bo ti chnh?
Cc yu t cn xem xt: kh nng pht trin ca th trng a l v th trng mc tiu (cc nhm khch
hng), s lng v im mnh ca i th cnh tranh, xu hng ngnh, cc iu kin nn kinh t (khng
hong kinh t, lm pht, v.v..)

__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
H"y gii thch phng php bn d tnh doanh s
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Nhng thng tin no m ngi c bn k hoch kinh doanh ca bn cn hiu cc bo co ti chnh ca
bn?
Thi gian bt u d kin

________________________________

Phng php k ton: thc thu chi hay dn tch

________________________________
________________________________

Phng php khu hao v thi gian

________________________________

Hng tn kho trung bnh (Nm 1 v 2)

________________________________

N vay, thi hn v l"i sut

________________________________

Cc thng tin khc

________________________________
________________________________
________________________________

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 33

Phn tch nhy

Nhng trng hp c th xy ra, in vo s tng cng trong bi tp 25


Nhng trng hp xu nht, d tnh:
Doanh thu thp nht
Gi vn hng bn cao nht
Cc chi ph cao nht

Nhng trng hp tt nht, d tnh:


Doanh thu cao nht
Gi vn hng bn thp nht
Cc chi ph c th

Nm 1: Bo co thu nhp d kin

Tng doanh thu


Tr: Gi vn hng bn
L"i gp
Cc chi ph
Li nhun trc thu

Practical Business Planning for newventure

Trng hp
Xu nht

Trng hp
C th

Trng hp
thun li nht

_________ $

__________$

__________$

_________

__________

__________

_________

__________

__________

_________

__________

__________

_________

__________

__________

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 34

Cc ch s ti chnh chin lc
Kh nng thanh ton hin hnh:

Kh nng thanh ton hin hnh =

nh gi kh nng thanh ton tng qut ca doanh nghip i


vi cc khon cng n ngn hn (thng trong vng mt nm)

ti sn lu ng
--------------------n ngn hn

Kh nng thanh ton hin hnh=


(Nm 1)

Trch t bi tp 30
----------------------------------------Trch t bi tp 31

Kh nng thanh ton hin hnh=


(Nm 2)

Trch t bi tp 30
----------------------------------------Trch t bi tp 31

Kh nng
thanh ton nhanh:

Kh nng thanh ton nhanh =

Mt ch tiu nh gi kh nng thanh ton; nhanh cp n


kh nng c th d dng chuyn i thnh tin ca ti sn
ti sn lu ng hng tn kho
---------------------------------------n ngn hn

Kh nng thanh ton nhanh=


(Nm 1)

Trch t bi tp 30
----------------------------------------Trch t bi tp 31

Kh nng thanh ton nhanh=


(Nm 2)

Trch t bi tp 30
----------------------------------------Trch t bi tp 31

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 35
Ch s n trn vn (C cu ngun vn):nh gi tc ng ca n by ti chnh: n so vi vn ch s
hu (gi tr rng)
Ch s n trn vn =

Tng cng n
----------------------------------Vn ch s hu (gi tr rng)

Ch s n trn vn =
(Nm 1)

Trch t bi tp 31
----------------------------------------Trch t bi tp 31

Ch s n trn vn =
(Nm 2)

Trch t bi tp 31
----------------------------------------Trch t bi tp 31

T sut li nhun:

nh gi kh nng sinh li

T sut li nhun =

L"i gp
-------------------Doanh thu thun

T sut li nhun =
(Nm 1)

Trch t bi tp 25
----------------------------------------Trch t bi tp 25

T sut li nhun =
(Nm 2)

Trch t bi tp 26
----------------------------------------Trch t bi tp 26

Vng quay hng tn kho:

Vng quay hng tn kho =

Khi so snh vi cc s liu trong cng ngnh, nh gi s d


tr qu mc hay khng hp l ca hng tn kho
Gi vn hng bn
-------------------Hng tn kho trung bnh

Vng quay hng tn kho =


(Nm 1)

Trch t bi tp 25
-----------------------------------------------------Xem trang 61 v bi tp 30

Vng quay hng tn kho =


(Nm 2)

Trch t bi tp 25
---------------------------------------------------Xem trang 61 v bi tp 30

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 36

Phn tch im ho vn
tnh ton im ho vn v doanh s cho doanh nghip phi sn xut, ta c:
Tng chi ph c nh *
--------------------------T sut li nhun

im ho vn =
(s tin)
* Cc chi ph c nh:

Cc chi ph khng thay i theo s lng sn phm bn ra; l cc chi ph c bn


hng thng ca bn.
n gin ho vic phn tch im ho vn, bn h"y s dng tng chi ph
hng nm trong bi tp s 25 v 26.

Nm 1
im ho vn =
(S tin)

Trch t bi tp 25
-----------------------------------------------------Trch t bi tp 35

Nm 2
im ho vn =
(S tin)

Trch t bi tp 26
-----------------------------------------------------Trch t bi tp 35

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bi tp 37

tnh ton s lng sn phm v doanh s ti im ho vn cho doanh nghip sn xut:

im ho vn =
(s sn phm)
* Chi ph bin i:

Tng chi ph c nh
----------------------------------------------------------------------n gi bn chi ph bin i (cho mt n v sn phm)*
Cc chi ph thay i theo s lng sn phm bn ra, bao gm chi ph nhn cng
trc tip, chi ph nguyn vt liu v chi ph qun l sn xut chung

tnh ton im ho vn cho tng sn phm hay tng dy chuyn sn xut, bn cn bit:
n gi bn sn phm
Chi ph bin i trn mt n v sn phm

$_____________
$_____________

Nm 1
im ho vn =
(S sn phm)

Trch t bi tp 25
-----------------------------------------------------Trch trn

Nm 2
im ho vn =
(S sn phm)

Trch t bi tp 26
-----------------------------------------------------Trch trn

tnh doanh s ti im ho vn, ly s lng sn phm ho vn nhn vi n gi


Nm 1
im ho vn =__________(s sn phm) x $__________(n gi) = __________
(doanh s)
Nm 2
im ho vn =__________(s sn phm) x $__________(n gi) = __________
(doanh s)

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Su phn ct yu ca bn k hoch kinh doanh

C cu t chc

N. Machiavel
Tng G

U? ban kim tra

Bn l ai ?

Pythagore
Cht lng

Ren Descartes
R&D

Adam Smith
Sn xut

Karl Marx
Bn hng

David Hume
Hnh chnh

Bn mun lm g ?
tng sng to

Bn s lm nh th no ?

C h i n l c

im ho vn

im ho vn
ca bn l
bao nhiu ?

6 (tr.)
5
4
3
2
1
0
200

400

600

800

1000

D bo kh nng t ti tr lu k
4

Mc kh nng
t ti tr ca bn
l bao nhiu ?

3
2
1
0

Nm 1

Nm 2

Nm 3

Nm 4

Nm 5

-1

D n s mang li g ?
T sut sinh li u t d kin
Xc sut (%)

-2

Ri ro v
phn thng
40%

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

K hoch kinh doanh

VF Library

trnh

Ngn hng TMCP ASIA


B quyt ca thnh cng l g?
HIy sn sng nm bt c hi khi n n
--Disraeli

Nguyen Hoach Dinh


2014 i l Thi Hc
Ngy 17 thng 5 nm 2014
Cc tn ring s dng trong bi tp ny khng c thc, ch s dng cho mc ch minh ho

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Tuyn b mc ch kinh doanh


K hoch kinh doanh ny c xy dng v s dng phc v cng tc t chc hot ng, lp k hoch,
hoch nh chnh sch ca VF Library. K hoch kinh doanh cn c s dng nh H s vay vn
trnh Ngn Hng TMCP ASIA.
Nguyen Hoach Dinh, ch cng ty VF Library ngh c vay mt khon u t tng ng 42.000
USD. Khon vay ny cng s vn ch s hu tng ng 14.000 USD ca ch cng ty s phc v
mua sm thit b, tch tr hng tn kho, thanh ton cc chi ph thnh lp cng ty v s dng lm vn lu
ng nhm m bo thnh cng trong kinh doanh sau khi thnh lp.

M t cc hot ng kinh doanh chnh


VF Library l hiu sch bn l thnh lp mi, t ti 2014 i l NTH, khu kinh doanh Ty Bc, thnh
ph Th .
VF Library bn cc loi sch ba cng, ba mm v cc sn phm ngoi sch khc phc v nhu cu gio
dc, gii tr ca khch hng.
Khch hng mc tiu ca VF Library l cn b, nhn vin lm vic ti khu Ty Bc v c dn sng trong
phm vi 1,5 km xung quanh ca hng. Do c mt t l cao cn b, cng nhn vin sng trong khu vc
ny nn chin lc tip th ca VF Library s tp trung vo i tng khch hng c trnh gio dc
cao, tng lp c dn c mc thu nhp t trung bnh tr ln.
Do khng c hiu sch no khc ti khu vc ny trong phm vi bn knh 2 km nn li th kinh doanh ln
nht ca VF Library chnh l a im kinh doanh. Cc yu t khc bao gm sn phm c quyn, cc
sn phm c cht lng cao, cc n phm xut bn ln u v cc hot ng khuyn mi khc nh cung
cp b nh cc tc gi, t chc cc bui giao lu vn hc.
Mc tiu ca VF Library l t c doanh thu rng trc thu mc 25.000 USD t nm th 3 v s
thnh lp thm mt ca hng sch na ti khu vc trung tm Thnh ph trong vng 6 hoc 8 nm ti.
Mc tiu c nhn ca ch ca hng VF Library l cng vi chng qun l cc hot ng ca hng sch
VF Library v qun l thm hai i l khc.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Phn tch th trng


Theo Hip hi cc ca hng sch, th trng mc tiu ca mt ca hng sch tng hp thnh cng th
hin quan hai tiu ch:
o

C khong 25.000 c dn c trnh gio dc tt v c thu nhp cao,

C t l cn b cng nhn vin chuyn trch cao.

Theo cc tiu ch trn th th trng mc tiu ca VF Library l cn b, cng nhn vin lm vic ti khu
vc kinh doanh ca Th v c dn sng trong phm vi 1,5 km k t khu vc .
Phng Thng mi v U ban Dn s " cung cp cc thng tin v th trng sau:
o

Dn s ca khu vc trung tm Ty Bc vo khong 185.000 ngi,

Phng Thng mi c tnh s cn b cng nhn vin v c dn sng v lm vic trong


khu vc kinh doanh Ty Bc v trong phm vi bn knh 1,5 km t khu vc trung tm vo
khong 38.000 ngi,

Theo s liu iu tra dn s, 62% dn s trong khu vc mc tiu " hon thnh 12 nm
hc ph thng chnh thc hoc cao hn,

Cng theo s liu iu tra dn s, 74% dn s trong khu vc mc tiu c mc thu nhp
gia nh mc 15.000 USD hoc cao hn,

Khu vc trung tm c t l cn b, cng nhn vin chuyn trch cao.

Ngoi th trng mc tiu tim nng, VF Library cn c li th ca mt ca hng sch bn l tng hp


duy nht hot ng trong phm vi bn knh km k t khu vc kinh doanh.
Cc i th cnh tranh ca VF Library bao gm:
1- New library - h thng ca hng phn phi sch quc gia d kin m mt i l mi ti khu ph
c. Li th cnh tranh ca ca hng ny l quy m v thng hiu ni ting ton quc. Bt li
ca New library l v tr kinh doanh khng thun tin i vi c dn v cn b cng nhn vin
trong khu vc.
2- Hiu sch (th vin) ca trng i hc Quc t : y l th vin tng hp vi i tng phc
v chnh l sinh vin v ging vin ca trng. Do bt li chnh ca th vin l cc th tc m
hi vin phi hon thnh. Ngoi ra, loi sch ch yu m th vin cung cp l gio trnh, vn
khng phi l sn phm mc tiu ca VF Library .
3- Hiu sch Book Nook, mt hiu sch nh ti ngoi vi ca khu Ty Bc chuyn bn v trao i
sch. Li th kinh doanh ca ca hng l mc gi thp v c a im thun tin i vi c dn
vng ngoi vi. Bt li chnh ca ca hng l chng loi sch hn ch.
4- Th vin cng cng thnh ph, v tr cch trung tm kinh doanh ca khu Ty Bc khong 1,5
km. Li th kinh doanh ca th vin ny l khch hng khng phi tr chi ph tham kho cc loi
sch v tham d cc trin l"m, bui chiu phim, k truyn.
5- Mt s i th cnh tranh nh khc bao trong khu vc bao gm cc ca hng bch ha v ca
hng cung cp my tnh vn phng. Cc ca hng ny cung cp mt s loi sn phm m VF
Library cung cp.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

K hoch marketing
Chin lc tng th
V chin lc tip th, VF Library s tp trung vo hai mng th trng chnh: i) Nhng ngi c trnh
hc vn cao, nhng ngi c mc thu nhp t trung bnh tr ln, cn b cng nhn vin lm vic chuyn
trch ti khu vc kinh doanh Ty Bc, v ii) c dn sng trong phm vi bn knh 1,5 km tnh t ca hng.
Chin lc kinh doanh ny c la chn do y khng phi l i tng ca cc hiu sch, cc i th
cnh tranh khc.
Cc sn phm v Dch v
85% cc sn phm m VF Library cung cp l cc loi sch, 15% cn li l cc sn phm ngoi sch.
Cc sn phm sch bao gm sch khoa hc vin tng v hin thc ba cng; cc loi sch v th trng,
thng mi, vn hc, k thut; sch tham kho v cc loi sch h gi ca cc nh xut bn. VF Library
s s dng danh mc sch ca Tng Cng ty pht hnh sch quyt nh t hng v mua sch lu kho
u k.
Cc nh cung cp sch c chn la trong danh sch Tng cng ty pht hnh sch, trong bao gm
danh sch (tn) cc nh xut bn, hnh thc bn hng, s lng, t l chit khu v.v.
Cc sn phm ngoi sch bao gm cc sn phm n theo sch c cung cp nhm tng doanh s bn.
Cc sn phm ny bao gm th sch, bt nh du, gi sch, cc loi tp ch, bu thip, vn phng
phm, lch, p phch.
Vi mc tiu cung cp cc sn phm p ng nhu cu gio dc, gii tr ca khch hng nn trong tng
lai, VF Library s cung cp thm mt s loi tr chi, phm mm my tnh, ch, a CD.v.v
Cc dch v khch hng bao gm gi hng, thanh ton bng th tn dng, ch xe min ph, t vn
min ph tm kim cc loi sch qu, him cho cc nh su tm.
Gi c:
Mc chit khu trung bnh ca cc ca hng bn l l 40% cho cc sn phm sch v 50% cho cc sn
phm ngoi sch. lp k hoch ti chnh, VF Library s dng mc chit khu 40% ca mc gi bn l
xc nh gi bn ca cc sn phm, cng 2% ph vn chuyn. Nh vy tng chi ph gi thnh ca sn
phm l 62% ca gi bn.
VF Library chp nhn thanh ton bng th tn dng, cung ng cc n hng c bit vi mc t cc
10% gi tr hp ng trong thi gian 60 ngy.
Cc hot ng khuyn mi
Theo khuyn ngh ca Hip hi ca hng sch, chi ph qung co v khuyn mi ca VF Library s
chim khong 1,9% tng s doanh s bn hng nm d kin.
VF Library s qung co trong Nin gim in thoi v nhng trang vng, cc bin hiu trong v ngoi
ca hng, qung cc qua th trc tip, trn Thi bo kinh t, cc chin dch khuyn mi, trong cc dp
c bit. VF Library s ng thng tin qung cc trn Thi bo kinh t trong cc s pht hnh ngy Ch
nht th hai v th t ca mi thng.
Cc hot ng khuyn mi cng s c t chc vo cc dp khai ging nm hc, bn hng tn kho gim
gi, cc ngy ngh, khuyn mi nh k vo cc dp nh gim gi tiu thuyt trong thng 2 nhn Ngy l
tnh yu (Valentine), cung cp thng tin v tiu s ca nhng ngi Vit Nam ni ting trong thng 9
nhn dp Quc khnh, tiu thuyt trinh thm trong thng 10 nhn ngy l Hallowen.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Cc dp khuyn mi c bit bao gm l khai trng nh mi, hp cu lc b.


Chng ti s yu cu khch hng cung cp cc thng tin c nhn lp danh sch khch hng, thu thp
cc s liu cn thit phc v cng tc tip th v khuyn mi. Danh sch a ch ca khch hng s c
s dng gi th khuyn mi v nhn cc dp c bit.
Nhm nh gi tnh phn hi v hiu qu ca ca cc hot ng tip th v khuyn mi, ch kinh doanh
s thit k h thng theo di v nh gi.

a im kinh doanh
Theo Hip hi ca hng sch, m bo thnh cng th a im kinh doanh ca mt ca hng sch
cn m bo cc yu t sau:
o

v tr ng ngi qua li,

C ch xe rng r"i, thun tin,

Vi doanh s bn d kin khong 150.000$ hoc cao hn, din tch ca ca hng phi
vo khong 500 n 700m2, trong khong 400 n 550m2 dnh cho bn hng v
trng by sn phm,

Chi ph thu ca hng khng vt qu 6% tng doanh s bn hng.

Cn c theo cc tiu ch trn, ch kinh doanh ca VF Library " la chn ca hng ti s 2014 i l
Thi Hc trong khu vc kinh doanh Ty Bc so vi hai i im khc l 1) khu ph c, v 2) to nh
Central Plaza. Cc l do la chn nh sau:
o

Cc ca hng sch trong khu ph c phi cnh tranh khc lit trong khi khng c ca
hng sch no t ti khu kinh doanh Ty Bc,

To nh Central Plaza " c m rng nhng vic i li vn cha thun tin,

C nhiu b"i xe min ph gn ca hng,

Ca hng l khu nh c ca s ln c ci to, din tch khong 500 m2 trong din


tch s dng bn hng l 420 m2,

Tin thu nh hng thng l 750$, tng ng 6% tng doanh s bn hng d kin
trong nm u l 150.000$ v tng ng 5% ca doanh s bn nm th hai d kin
t 180.000$. y l mc thu c nh hng thng ca hp ng thi hn 2 nm. Hp
ng ny " c kim tra v ng ca Lut s ring.

Chi ph kinh doanh hng thng ($) ca a im kinh doanh bao gm:
Tin thu nh
Tin in
Tin in thoi
Bo him
Tng s

750
125
*
75
100
1.050 $

*: I bao gm chi ph qung co trong Nim gim v nhng trang vng.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Ch nh, ng Nguyn Vn X c trch nhim thanh ton cc khon thu bt ng sn, chi ph iu ho
khng kh hai chiu. ng X cng " cam kt bng vn bn v vic thanh ton cc chi ph ci to, sa
cha nh theo iu kin, yu cu ca ngi thu. Hp ng thu nh thi hn 2 nm.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

T chc v Qun l
T chc
V mt s hu php l, ng Nguyn Hoch nh l ch s hu duy nht ca ca hng VF Library. Quyt
nh ny c a ra sau khi ch s hu tham vn cng Lut s ca mnh.
Ban Qun l
ng nh - ch ca hng VF Library s chu trch nhim t hng sch; t chc cc hot ng kinh
doanh; lp v duy tr h thng s sch k ton, hng lu kho, gim st cc hot ng hng ngy; tuyn
dng, o to v sp xp nhn vin. Ch ca hng s lm vic t 45 55 gi/ tun vi mc thu nhp d
kin cho nm u l 7.500$ v 10.400$ cho nm th hai.
ng nh, nm nay 36 tui, sinh ti Th v c bng c nhn ngnh Vn hc, trng i hc Tng
hp. ng " c hai nm kinh nghim lm tr l gim c Nh xut bn v c nhiu kinh nghim trong
qun l bn l sch.
Trong s cc nhn vin di hn s c mt ngi lm vic bn thi gian vi mc lng 5$/gi trong nm
u v tng ln 6$/gi trong nm th hai. Hin cha tnh n cc khon ph cp, tin lm thm gi khc.
Khi cn thit, nhn vin lm vic bn thi gian ny s lm chuyn trch v ca hng s tuyn dng thm
nhn vin bn hng ngn hn.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Cc ngun lc v k hoch s dng qu


Ngun vn:
Vn u t ca ch kinh doanh

14.000

Vn vay ngn hng

42.000
Tng s

$ 56.000

Chi ph:
Trang thit b

6.000

Hng lu kho

22.000

Chi ph ban u (start up cost)

8.000

Vn lu ng

20.000
Tng s

$ 56.000

Ti sn th chp
Trang thit b + hng lu kho

28.000

Nh ring

8.500

C phiu thng - cng ty duc phm


NEWPHACO
C phiu qy u t

3.000

Tng s
Ngi lp k

: Nguyn Hoch nh

T chc bo lnh

: Hip hi qun tr kinh doanh nh

Practical Business Planning for newventure

2.500
42.000$

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bo co thu nhp d kin


Nm th nht : chi tit theo thng

Ch tiu
Tng doanh thu

100%

Thng
1
6 000

Tr : Gi vn hng bn
LI gp

62%
38%

3 720
2 280

5 270
3 230

5 580
3 420

6 820
4 180

Cc chi ph :
Tin qung co
Ph dch v th tn dng
Tin khu hao
Cc khon phI tr
Ph bo him
L"I ngn hng
Tin bo dng
Tin bu ph
Tin thu t vn
Tin thu t
Lng nhn vin
Thu
Tin In thoi
Tin I li & ngh mt
Tin In nc
Chi ph khc

1.9%
0.7%
0.8%
0.3%
0.8%
2.9%
0.4%
1.4%
0.3%
6.0%
7.0%
1.4%
0.6%
0.3%
1.0%
1.5%

500
36
100
225
300
376
24
84
100
750
375
175
75
18
125
185

200
65
100
0
0
376
34
119
0
750
375
175
68
26
125
185

100
75
100
0
0
376
36
126
0
750
375
175
71
27
125
185

100
66
100
0
300
376
44
154
150
750
375
175
79
33
125
185

3 448
- 1 168

2 598
632

2 696
724

3 187
993

Tng chi ph
LI (l) trc thu

Practical Business Planning for newventure

T l

27.3%
10.7%

Thng
2
8 500

Thng
3
9 000

Thng
4
11 000

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bo co thu nhp d kin


Nm th nht : chi tit theo thng

Thng
5
13 000

Thng
6
10 500

Thng
7
6 500

Thng
8
6 500

Thng
9
10 000

Thng
10
13 000

Thng
11
16 000

Thng
12
40 000

Tng
cng
150 000

8 060
4 940

6 510
3 990

4 030
2 470

4 030
2 470

6 200
3 800

8 060
4 940

9 920
6 080

24 800
15 200

93 000
57 000

100
90
100
0
0
371
52
182
0
750
550
175
70
39
125
185

100
81
100
0
0
366
42
147
0
750
550
175
72
31
125
185

100
39
100
225
300
362
26
80
100
750
575
175
69
18
125
185

300
39
100
0
0
357
26
102
0
750
575
175
73
21
125
185

200
71
100
0
0
353
40
140
0
750
800
175
75
30
125
185

200
87
100
0
300
348
52
182
100
750
1300
175
78
39
125
185

400
112
100
0
0
343
34
224
0
750
1900
175
81
48
125
185

550
289
100
0
0
339
160
560
0
750
2400
175
89
120
125
185

2 850
1 050
1 200
450
1 200
4 343
600
2 100
450
9 000
10 500
2 100
900
450
1 500
2 220

2 789
2 151

2 724
1 266

3 229
- 759

2 828
- 358

3 044
756

4 021
919

4 507
1 573

5 842
9 358

40 913
16 087

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bo co thu nhp d kin


Nm th hai: Chi tit theo qy

Ch tiu
Tng doanh thu

Qu
1
28 500

Qu
2
41 500

Qu
3
27 000

Qu
4
83 000

Tng
cng
180 000

Tr : Gi vn hng bn
LI gp

17 670
10 830

25 730
15 770

16 740
10 260

51 460
31 540

111 600
68 400

Cc chi ph :
Tin qung co
Ph dch v th tn dng
Tin khu hao
Cc khon phI tr
Ph bo him
L"I ngn hng
Tin bo dng
Tin bu ph
Tin thu t vn
Tin thu t
Lng nhn vin
Thu
Tin In thoi
Tin I li & ngh mt
Tin In nc
Chi ph khc

900
193
300
270
300
987
114
399
125
2 250
1 170
630
270
85
450
675

350
292
300
0
300
947
166
581
200
2 250
2 730
630
260
125
450
675

750
190
300
270
300
905
108
378
125
2 250
1 990
630
270
81
450
675

1 400
585
300
0
300
863
332
1 162
125
2 250
6 710
630
280
249
450
675

3 400
1 260
1 200
540
1 200
3 702
720
2 520
575
9 000
12 600
2 520
1 080
540
1 800
2 700

Tng chi ph
LI (l) trc thu

9 118
1 712

10 256
5 514

9 672
588

16 331
15 229

45 357
23 043

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bo co lun chuyn tin t


Nm th nht : chi tit theo thng

Ch tiu
Tin mt ban u
Cng :
Doanh s bn hng tin mt
Cc khon n c thu hi
Cc khon vay, u t thm
Tong thu tien mat

Thng
1
20 000

Thng
2
16 952

Thng
3
14 904

Thng
4
14 758

6 000

8 500

9 000

11 000

26 000

25 452

23 904

25 758

Tr :
Chi ph qung co
Ph dch v th tn dng
Ph hi vin
Ph bo him
L"I ngn hng
Ph bo dng
Bu ph
Cc dch v khc
Ph thu t
Lng nhn vin
Thu
Tin In thoi
Tin I li & ngh mt
Tin In nc
Chi ph khc
Chi ph vn
Tr cc khon n n hn
Ch kinh doanh rt tin
Mua hng ho

500
36
225
300
376
24
84
100
750
375
175
75
18
125
185

200
65
0
0
376
34
119
0
750
375
175
68
26
125
185

100
75
0
0
376
36
126
0
750
375
175
71
27
125
185

100
66
0
300
376
44
154
150
750
375
175
79
33
125
185

5 700

250
7 800

250
6 300

519
500
3 900

Tng chi tin mt

9 048

10 548

9 146

8 006

Tin mt tn qu

16 952

14 904

14 758

17 752

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bo co lun chuyn tin t


Nm th nht : chi tit theo thng

Thng
5
17 752

Thng
6
23 144

Thng
7
24 001

Thng
8
17 553

Thng
9
10 306

Thng
10
5 343

Thng
11
1 903

Thng
12
477

13 000

10 500

6 500

6 500

10 000

13 000

16 000

40 000

30 752

33 644

30 501

24 053

20 306

18 343

17 903

40 477

100
90
100
0
0
371
52
182
0
750
550
175
70
39
125
185
0
519
500
3 900

100
81
100
0
0
366
42
147
0
750
550
175
72
31
125
185
0
519
500
6 000

100
39
100
225
300
362
26
80
100
750
575
175
69
18
125
185
0
519
500
8 800

300
39
100
0
0
357
26
102
0
750
575
175
73
21
125
185
0
519
500
10 000

200
71
100
0
0
353
40
140
0
750
800
175
75
30
125
185
0
519
500
11 000

200
87
100
0
300
348
52
182
100
750
1300
175
78
39
125
185
0
519
1 000
11 000

400
112
100
0
0
343
34
224
0
750
1900
175
81
48
125
185
0
519
1 000
11 500

550
289
100
0
0
339
160
560
0
750
2400
175
89
120
125
185
0
519
2 000
11 100

2 850
1 050
1 200
450
1 200
4 343
600
2 100
450
9 000
10 500
2 100
900
450
1 500
2 220

7 608

9 643

12 948

13 747

14 963

16 440

17 426

18 361

147 884

23 144

24 001

17 553

10 306

5 343

1 903

477

22 116

Practical Business Planning for newventure

Tng
cng
150 000

4 671
7 500
96 000

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bo co lun chuyn tin t


Nm th hai: Chi tit theo qy

Ch tiu

Qu
1
22 116

Qu
2
12 471

Qu
3
18 928

Qu
4
399

Tng
cng

28 500
0
0

41 500
0
0

27 000
0
0

83 000
0
0

180 000

Tng s tin mt

50 616

54 241

45 928

83 399

Tr :
Chi ph qung co
Ph dch v th tn dng
Ph hi vin
Ph bo him
L"I ngn hng
Ph bo dng
Bu ph
Cc dch v khc
Ph thu t
Lng nhn vin
Thu
Tin In thoi
Tin I li & ngh mt
Tin In nc
Chi ph khc
Chi ph vn
Tr cc khon n n hn
Ch kinh doanh rt tin
Mua hng ho

900
193
270
300
987
114
399
125
2 250
1 170
630
270
85
450
675
0
1 557
2 600
24 900

350
292
0
300
947
166
581
200
2 250
2 730
630
260
125
450
675
0
1 557
2 600
21 200

750
190
270
300
905
108
378
125
2 250
1 990
630
270
81
450
675
0
1 557
2 600
32 000

1400
585
0
300
863
332
1 162
125
2 250
6 710
630
280
249
450
675
0
1 557
2 600
38 500

6 228
10 400
116 600

Tng chi tin mt

37 875

35 313

45 529

58 668

177 835

Tin mt tn qu

12 741

18 928

399

24 731

Tin mt ban u
Cng :
Doanh s bn hng tin mt
Cc khon n c thu hi
Cc khon vay, u t thm

Practical Business Planning for newventure

3 400
1 260
540
1 200
3 702
720
2 520
575
9 000
12 600
2 520
1 080
540
1 800
2 700

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bng Cn i k ton d kin


Bt u

Cui nm 1

Cui nm 2

Ti sn
Ti sn lu ng
Tin mt
Hng tn kho

$ 20.000
$ 22.000

Tng ti sn lu ng $ 42.000

$ 22.116
$ 25.000
$ 47.116

$ 24.731
$ 30.000
$ 54.731

Ti sn c nh
My mc thit b
Tr khu hao lu k $

$ 6.000
0

Ti sn c nh rng $ 6.000
Tng ti sn

$ 48.000

Practical Business Planning for newventure

$ 6.000

$ 6.000

$ -1.200

$ -2.400

$ 4.800

$ 3.600

$ 51.916

$ 58.331

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Bng Cn i k ton d kin


Bt u
Cui nm 1
Cui nm 2
-----------------------------------------------------------------

Cng n
N ngn hn
Chi ph phi tr ..................................

Tng n ngn hn.............................

$ 4.671

___

$ 4.671

$ 6.228

___

$ 6.228

$ 6.228

$ 6.228

N di hn ........................................

$ 37.329

$ 31.101

$ 24.873

Tng cng n....................................

$ 42.000

$ 37.329

$ 31.101

Tng vn ch s hu.........................

$ 6.000

$ 14.587

$ 27.230

Tng cng n v ...............................

$48.000

$ 51.916

$58.331

vn ch s hu (gi tr rng)

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

ti liu tham kho

K hoch kinh doanh

Cc gi thuyt chnh
1- Cc d bo ti chnh c xy dng da trn gi thuyt dn s ca th trng mc tiu tng
mc khong 5%/ nm.
2- Khng c hiu sch bn l no khc c m ti khu kinh doanh Ty bc.
3- Hiu sch VF Library s bt u kinh doanh t ngy 2/1/2014,
4- Doanh s bn hng nm th nht t 150.000$ v nm th hai t 180.000, tng 20% so vi nm
th nht.
5- Chi ph gi vn hng bn, li nhun gp, chi ph hot ng n nh trong hai nm.
Tin lng nhn cng s mc thp do ca hng ch hot ng 48 gi/tun, trong ch kinh
doanh lm vic chuyn trch. Ch c mt nhn vin lm vic bn thi gian khi mc bn hng
t mc thp hoc trung bnh.
6- Trong tnh hung xu nht,d kin doanh s bn s gim 5%, gi vn hng bn v chi ph kinh
doanh tng 2%.
7- Trong trng hp thun li nht, d kin doanh s bn tng 5%, gi vn hng bn v chi ph
kinh doanh gim 2%.
8- Ti mc gi vn l 62% ca doanh s bn hng, lng hng lu kho cn t mc 93.000$ trong
nm th nht v t 111.600$ trong nm th hai.
9- Vi mc tiu t h s quay vng hng lu kho t 3 n 4 chu k, lng hng lu kho trung bnh
c tnh t mc t 23.250 n 31.000$ trong nm u v t 27.900 n 37.200$ trong nm th
hai.
10- Phng php hch ton k ton s dng c m t trong bo co ti chnh.
11- Cc hot ng mua, bn u c thanh ton bng tin mt, do ti khon c v ti khon n
lun t mc cn bng.
12- Cc hot ng bn hng c th thanh ton bng th tn dng vi mc ph dch v 6%.
13- Tng u t cho trang thit b l 6.000$ v c khu hao trong vng 5 nm theo phng php
khu hao u (100$/thng * 60 thng)
14- Mc vn lu ng cho 6 thng u tin c tnh mc tng ng chi ph hot ng. Mc vn
lu ng s c b sung khi cn thit.
15- phc v kinh doanh, ngoi vn t c 14.000$ ch kinh doanh cn vay thm 42.000$ ca
ngn hng trong thi thi hn 7 nm, mc l"i sut 10,75%/ (mc l"i sut gc + 2%).
16- Khon vay 42.000$ c th chp bng ti sn c nhn ca ch kinh doanh v hot ng kinh
doanh ca hiu sch, c m t c th trong tI liu ny.
17- Trong 3 thng u, ch kinh doanh ch phi thanh ton mc l"i sut n hn cho ngn hng.
Khon vay cn li c thanh ton u hng thng (519$/thng) trong 6 nm 9 thng.
18- Mc l"i sut 0.895% hng thng (10.75%/nm) c hch ton hng thng trong bng cn i
k ton.

Practical Business Planning for newventure

Nguyen Phu Quoc, MBA, BLL.

You might also like