Xuat Khau CA Phe

Thit k mn hc K thut nghip v ngoi thong
Sinh vin : L Tt t Lp : KTN - 44 - H

1

Mc Ic

Trang
Li m du ............................................................................................. 2
Gii thiu tng quan v cng ty TNHH Tn Vit ................................... 4
Phn : Nhng co s d lp phuong n xut khu .............................. 7
1.Muc dch v ngha ca phuong n ............................................. 7
2.Co s php l d lp phuong n xut khu .................................. 8
3.Co s thuc tin ca du n ............................................................. 8

Phn : T chc thuc hin phuong n xut khu ................................ 20
1.Chon ban hng v thj trung xut khu ........................................ 20
2.T chc giao djch,k kt hop dng ............................................... 21
3.Thuc hin hop dng....................................................................... 25

Phn : Kt lun - Kin nghj ................................................................ 27


Li m du

Hoat dng kinh doanh thuong mai quc t d din ra t rt lu v
pht trin ngy cng manh m trn th gii trong th k 20 v nhng nm
du tin ca th k 21. Vit Nam,sau khi nn kinh t ca chng ta
chuyn sang co ch kinh t thj trung c su qun l ca Nh nuc d c
nhng chuyn bin nhanh chng v ginh duoc nhiu kt qu to ln trong
knh vuc ny.Cng vi xu hung m ca ca nn kinh t th gii Vit Nam
d tng buc ho nhp nn kinh t quc gia vi nn kinh t khu vuc v
ton cu.Vi nhng thuan loi ny chi trong mt thi gian ngn cc doanh
nghip Vit Nam d nhanh chng thm nhp vo cc thj trung,m rng
quna h hop tc vi cc di tc nuc ngoi,t trong xut khu tng ln
nhanh chng,gp phn quan trong vo su pht trin chung ca nn kinh t
quc gia.
Trong qu trnh hi nhp kinh t quc t,chng ta cng gp nhiu kh
khn trong lnh vuc kinh doanh thuong mai,nhung do xc djnh duoc tm
quan trong ca thuong mai quc t v xc djnh dy l hoat dng co bn d
thc dy nn kinh t quc gia pht trin,Chnh ph d tao moi diu kin d
cc hoat dng thuong mai din ra thun loi,mt s mt hng xut khu
nhn duoc su khuyn khch ca Chnh ph.Vi nhng thun loi trn doanh
thu xut khu ca Vit Nam ngy mt tng cao,mt s cc mt hng nhu
du th,dt may,giy dp,c ph.chim t trong cao trong tng gi trj xut
khu l nhng mt hng ch luc gp phn tng ngun thu ngoai t cho
ngn sch quc gia.
Cng ty TNHH Tn Vit l cng ty kinh doanh xut khu,mt hng
xut khu ch yu ca cng ty l c ph v mt s cc loai d ung khc
nhu ch,ca cao.trong d c ph l mt hng xut khu ch yu dem lai
mc doanh thu xut khu ln nht cho cng ty.Hon na mt hng c ph
l mt trong nhng mt hng xut khu ch luc ca Vit Nam,nhn duoc
nhiu su uu di ca nh nuc khi xut khu,mt khc c ph l mt loai d
ung duoc ua chung trn th gii,nhu cu v c ph tiu thu l rt cao.
Do d cng ty d lua chon mt hng c ph l mt hng xut khu ch yu

ca cng ty.Cn c vo nhu cu tiu thu ca thj trung ngy cng tng,
cng ty quyt djnh xy dung k hoach xut khu ch yu trong nm 2006
l tip tuc dy manh cng tc xut khu c ph v mt s loai thc ung
khc.
Theo yu cu thuc hin k hoach,cng ty cn phi thit lp cc
phuong n xut khu mang tnh kh thi nht d c th mang lai hiu qu
kinh doanh cao,loi nhun xut khu thu v l ln nht.
Dui dy xin duoc trnh by v mt trong s cc phuong n xut
khu c ph ca cng ty trong nm kinh doanh 2006.Mt s chi tiu ca
phuong n bao gm:
Mt hng xut khu : C ph Robusta loai 1
Thj trung du kin : Anh,Nht Bn,Canada
S luong du kin : 800 tn
Gi bn du kin : 1130 USD/tn
Loi nhun du kin : 580000000 VN

Gii thiu tng quan v Cng ty trch nhim hu hn Tn Vit

Tan Viet company limited)
ja chi : s 48 dai l Tn c Thng,thnh ph H Ch Minh,Vit Nam
Tel: 84). 08. 8280835
Fax: 84).08. 8280835
Email : Tanvietltd.com.vn
M s kinh doanh 020322081 do s k hoach v du tu thnh ph H
Ch Minh cp
Ti khon s : 710A00393 tai Ngn hng cng thuong Vit Nam
Vietcombank) chi nhnh tai thnh ph H Ch Minh

1. Qu trinh hot dng v thnh lp:
Cng ty trch nhim hu han Tn Vit duoc thnh lp vo ngy
16/7/1995 vi s vn ban du l 15 t dng.Trong qu trnh kinh doanh t
khi thnh lp ti nay cng ty d c su pht trin nhanh chng,l mt trong
s cc doanh nghip xut khu c ph v cc d ung c hiu qu
nht.Hin nay cng ty c mt di ng hon 300 nhn vin,s ti sn hin c
ca cng ty d tng gp hon 4 ln ln trn 60 t dng

2. Ngnh ngh dng k kinh doanh:
Vi muc dch kinh doanh xut nhp khu cc mt hng kinh doanh
xut khu ch yu ca cng ty l c ph,ch,ca cao.

3.Co cu t chc ca cng ty:
a. So d co cu cng ty:

-. Chc nng chnh ca cc phng -an phn xng:
- Gim dc : Phan Long
- Ph gim dc : Hong Minh chju trch nhim diu hnh cc phng
ban, thuc thi cc quyt djnh ca gim dc
- Phng marketing; lm cng tc nghin cu thj trung, lp cc bo
co tnh hnh thj trung cn c vo d dua ra chin luoc tip thj bn hng
trong cc giai doan cu th.Trung phng Nguyn Ngoc Mai
- Phng k ton: hach ton ti chnh doanh nghip
- Phng nghip vu xut nhp khu: k kt cc hop dng mua bn xut
nhp khu
- Phng HC - SN:: s sch, dng du

. Th trng v bn hng chnh ca cng ty:
GM C
PH GM C
P
H
N
G

T
C

-

K

T
O
N

P
H
N
G

H
C

-

S
N

P
H
N
G

X

-

N

K
H
U

P
H
N
G

D
V

K
H
O

B

P
H
N
G

M
A
K
E
R
T
N
G


Trong qu trnh hoat dng xut khu ch yu ca mnh cng ty TNHH
Tn Vit d xy dung duoc nhiu mi quan h hop tc cng vi nhiu ban
hng nhiu thj trung khc nhau nhung ch yu l cc thj trung Anh
Nht Bn v Canada, dy l nhng thj trung xut khu ch yu ca cong
ty vi tng gi trj xut khu vo cc thj trung ny dat mc trn 15 triu
USD nm 2005.
Cc ban hang ch yu ca cng ty Tn Vit tai cc thj trung ny
bao gm:
-Cng ty Kings Mac ca Anh,c tru s chnh tai London
-Cng ty Kohiya ca Nht Bn,tru s chnh tai Hookaido
-Cng ty Geremi ca Canada,tru s chnh tai Toronto


Phn I : Nhng co s d Ip phuong n xut khu

1.Mc dch v ngha ca phong n
a.Muc dch
Vic lp phuong n kinh doanh l khu c ngha rt quan trong
trong vic thuc hin cc hoat dng xut khu ca mi doanh nghip.Thng
qua vic nghin cu thj trung,dua trn cc co s php l ca Nh nuc
v tnh hnh kinh doanh cng nhu k hoach kinh doanh du kin ca
mnh,doanh nghip tin hnh lp mt k hoach kinh doanh xut khu mt
mt hng cu th. y l mt cn c quan trong d trnh ln cc
cp,ngnh,cc b phn c lin quan nghin cu xem xt tnh kh thi,hop l
ca phuong n,t d ra quyt djnh phuong n c duoc php thuc hin
hay khng.Vic lp phuong n kinh doanh xut khu cho php doanh
nghip c th tnh ton mt cch hop l nht cc chi tiu d nhm thu
duoc loi nhun t hoat dng kinh doanh cao nht, dy l muc tiu ca ton
b cc doanh nghip kinh doanh

-. ngha
Lp phuong n kinh doanh l vic lp k hoach hoat dng ca doanh
nghip nhm dat duoc nhng muc tiu xc djnh trong kinh doanh.Nu vic
lp phuong n kinh doanh khng duoc tin hnh hay tin hnh khng cht
ch,chnh xc trong vic tnh ton th s gy kh khn trong vic thuc hin
xut khu c th dn ti thit hai trong cng vic kinh doanh ca daonh
nghip.
Phuong n kinh doanh l co s d xin php cc co quan ban ngnh
c lin quan cho php thuc hin v cp giy php kinh doanh.Khng phi
tt c cc mt hng du duoc php xut khu,n phi ph hop vi cc quy
djnh ca Nh nuc,hop l v c kh nng thc dy kinh t pht trin th
mi duoc cp giy php kinh doanh.
Ngoi ra phuong n kinh doanh cn l co s d xin cp vn kinh
doanh.Mt du n mun thuc hin duoc th phi c d vn nhung khng
pji doanh nghip no cng c d kh nng d thuc hin mt hop dng
xut khu do d hu ht cc hop dng du phi vay vn Ngn hng d
thuc hin.Chnh vo vy mt phuong n mun thuc hin duoc tt th phi
c d sc thuyt phuc di vi nh du tu,phi c kh nng thuc hin v
tao ra loi nhun,c nhu vy ngn hng mi chp nhn cho vay vn
Mt phuong n kinh doanh tt s c loi cho c hai bn di tc lm n
n quyt djnh su tn tai hay khng ca phuong n v quyt djnh dn c
mc d thnh cng,loi ch v loi nhun thu v sau khi phuong n duoc
thuc hin


2.Co s php l d lp phong n xut khu
a.Cn c vo lut thuong mai ca nuc Cng ho x hi ch ngha Vit
Nam trong d quy djnh cc quyn han v trch nhim php l v kinh
doanh thuong mai quc t
b.Cn c vo Nghj djnh s 57/1998-N-CP ra ngy 31/7/1998 quy djnh
v hung dn chi tit v vic thuc hin b lut thuong mai ca nuc Cng
ho x hi ch ngha Vit Nam.Cn c ny cu th ho quyn han v trch
nhim php l v kinh doanh thuong mai quc t
c.Cn c vo nghj djnh s 12/CP-N ca Th tung Chnh ph k ngy
23/1/2006 quy djnh danh muc cc mt hang duoc php hay han ch hoc
cm xut,nhp khu. y l mt co s php l quan trong d xc mt hng
xut khu cng nhu ch truong v mc d uu di,chnh sch thu ca
Chnh ph di vi tng mt hang.
d.Cn c vo tnh hnh kinh doanh xut khu ca doanh nghip trong
cc nm truc
e.Cn c vo k hoach kinh doanh ca doanh nghip trong nm 2006
f .Cn c vo kt qu nghin cu v phn tch thj trung trong v ngoi
nuc ca phng kinh doanh xut nhp khu ca Doanh nghip

3.Co s thc tin ca d n

3.1.Kt qu nghin cu th trng
a.Nghin cu thj trung nuc ngoi
y l mt co s quan trong d thit lp mt phuong n xut khu
cho cng ty.Vic diu tra mt cch k cng v cc thj trung xut khu,tnh
hnh cung cu trn cc thj trung,kh nng thanh ton ca cc khch
hng,chnh sch php lut ca cc thj trung d s gip cho doanh nghip
c duoc nhn xt hon chinh v thj trung djnh thm nhp v c k hoach
hop l. dp ng yu cu trn,cng ty TNHH Tn Vit d thuc hin vic
nghin cu cc thj trung m cng ty lm n ch yu d l Anh,Nht
Bn v Canada
Dui dy l tnh hnh xut khu ca cng ty trong giai doan 2001-
2005 tai mt s thj trung quen thuc ca cng ty


Nm Tn hng
Sn luong tiu thu tn) Mc gi bnh qun (USD/tn)
Anh Nht Bn Canada Anh Nht Bn Canada
2001 C ph 4850 3900 3720 786 745 751
2002 C ph 4730 4220 3940 754 750 753
2003 C ph 5120 4410 4350 853 796 802
2004 C ph 5560 4650 4560 869 813 816
2005 C ph 5940 4740 4870 901 882 878
Mc gi bnh qun dy duoc hiu l gi FOB tai H Ch Minh)

Cc ban hng ch yu ca cng ty tai cc thj trung trn bao gm:
-Thj trung Anh : Cng ty Kings Mac
-Thj trung Nht Bn : Cng ty Kohiya
-Thj trung Canada : Cng ty Geremi
Qua bng tnh hnh xut khu trn ta c th thy rng tnh hnh xut
khu c ph ca cng ty c mc tng trung du trn tt c cc thj trung
quen thuc.Tng khi luong c ph xut khu ca cng ty trong nm 2005
dat mc 15550 tn, tng gi trj xut khu dat mc 13808480 USD.Trong 5
thng du nm 2006 khi luong c ph xut khu ca cng ty d dat mc
7420 tn,gi trj xut khu dat 6975300 USD.V kh nng xut khu c ph
ca Vit Nam ni chung trong nhng khong thi gian trn c nhng su
tng trung quan trong.Bng trn chi th hin mc tng sn luong xut
khu c ph ca cng ty trong giai doan 2001-2005).Sn luong c ph
xut khu m Vit Nam cung ng cho cc thj trung tng t 680 nghn tn
nm 2001 ln ti hon 900 triu tn nm 2005 v theo du kin ca cc
chuyn gia th sn luong c ph xut khu ca Vit Nam trong nm 2006
c th dat ti mc trn 1 triu tn
Thng qua cc s liu trn c th thy rng nhu cu v cc sn phm
c ph c xu hung ngy cng tng cc thj trung.Truc ht l xt v
thj trung Anh. y l thj trung c nhu cu tiu thu c ph l ln
nht.Trong s cc thj trung xut khu ca cng ty th thj trung Anh c
quy m xut khu ln nht k tip d l thj trung Canada v Nht Bn.Tai
cc thj trung ny trong thi gian va qua nhu cu v c ph nhp khu
tng cao hon bao gi ht,mt phn l do tc dng ca tnh hnh xut khu
c ph trn th gii,mt phn l do ngun cung cp c ph bj gim st
mt s quc gia xut khu c ph hng du th gii nhu Brazin.do d
10
mc gi xut khu c ph vo cc thj trung ny c mc tng dng k hon
truc.
Nhng con s thng k trn c th cho ta thy rng nhu cu v c
ph trn thj trung th gii ngy cng tng cao, dng thi mc gi xut
khu c ph ra cc thj trung khc nhau cng c nhng mc tng tuong
di.Trong nm 2001 cng ty mi chi xut khu duoc 12470 tn c ph
sang 3 thj trung trn v vi mc gi bnh qun l 755 USD/tn th ti nm
2005 d dat 15550 tn v mc gi bnh qun l 887 USD/tn.Du kin trong
nm 2006,theo k hoach v nhng g d dat duoc th cng ty c th xut
khu khi luong c ph dat 17520 tn v mc gi bnh qun l 952 USD.
S d ta c th dua ra nhn xt ny l do tnh hnh thj trung c ph
trn th gii dang c mc cu cao hon cung nhiu, diu ny lm tng mc
gi c ph xut khu tai cc thj trung chnh.Trong khi d th ngun cung
cp c ph lai dang c su han ch do sn luong sn xut ra khng
d.Theo mt s ngun tin th trong nm nay sn luong c ph m Brazin
quc gia xut khu c ph s 1 th gii) xut khu di c th gim st,diu
ny lm cho gi ca c ph xut khu trn cc thj trung tng ln. ng
thi n cng tao co hi cho vic xut khu c ph ca nuc ta,trong d c
cng ty. y l mt co s ht sc quan trong d xy dung phuong n xut
khu ca cng ty trong nm kinh doanh 2006.

b.Nghin cu thj trung ni dja
Mt hng c ph l mt trong s cc mt hng nhn duoc su uu di
ca chnh ph khi thuc hin xut khu,do d trong nhng nm qua sn
luong v gi trj c ph xut khu ca Vit Nam ngy cng tng.Vi vic
tp trung chuyn mn ho vo khu trng v ch bin c ph phuc vu xut
khu sn luong c ph c th cung cp cho xut khu ngy cng tng,
dng thi gi c ph nguyn liu trn thj trung cng khng mc qu
cao thi gian qua gi c ph th gii tng cao lm cho gi c ph nguyn
liu cng tng ln) diu ny lm cho mc chi ph b ra cho xut khu
khng vuot qu v lm han ch mc doanh thu c th thu duoc t hoat
dng xut khu.Gi c ph nguyn liu mc 12-13000 dng/kg,gi c
ph d qua ch bin mc 15400-15600 dng/kg,cng vi cc chi ph vn
chuyn khc na th mc chi ph so b khong trn dui 1000
USD/tn.Vi mc gi FOB khong 1030-1130 USD/tn th mc loi nhun
11
xut khu c th dat t 30 ti 130 USD/tn,khi luong xut khu cng lon
th mc loi nhun thu duoc cng cao

3.2.Xc dnh v xy dng ngun hng cho xut khu
Theo k hoach du tnh cng ty Tn Vit s xut khu khong 800 tn
c ph Robusta loai 1 trong thng 8 ti
c th dm bo d ngun hng cung cp cho k hoach xut
khu,cng ty c lin h vi cng ty c ph Bun H tai c Lc v vic
mua sn phm c ph nhn Robusta loai 1 ca cng ty c ph Bun H.
Sau khi tho thun hai bn d di ti quyt djnh k kt hop dng theo d
cng ty c ph Bun H s cung cp cho cng ty TNHH Tn Vit 800 tn
c ph nhn Robusta loai 1 .Chi tit ca hop dng duoc vit dui:

p dng cung cp sn phm

-Cn c vo Php lnh hop dng kinh t ngy 25/9/1998 ca Hi dng
nh nuc nuc cng ho x hi ch ngha Vit Nam
-Cn c vo Nghj djnh s 17/HKT ngy 16/01/1990 ca Hi dng b
trung quy djnh chi tit thi hnh php lnh hop dng kinh t
-Cn c vo nhu cu v kh nng ca hai bn
m nay,ngy 15 thng 5 nm2006,chng ti gm cc -n:
1.Bn A Bn bn hng) : Cng ty ch bin c ph Bun H
-ja chi : 23 ung Phan ng Luu-Bun Ma Thut
-in thoai : 053 - 745765
-Fax : 053 - 745765
-Ti khon s : 0943765A31 tai Ngn hng Chu ACB
chi nhnh tai Bun Ma Thut
-uoc dai din hop php bi : ng Duong Tr Vnh-Gim dc

2.Bn B Bn mua hng) : Cng ty TNHH Tn Vit
-ja chi :S 48 ai l Tn c Thng,TP H Ch Minh
-in thoai : 08 - 8280835

1
-Fax : 08 - 8280835
-Ti khon s : 071A00393 tai chi nhnh ngn hng cng
thuong Vit Nam tai thnh ph H Ch Minh
-uoc dai din hop php bi : ng Phan Long-Gim dc

Hai bn d cng nhau tho thun v thng nht k kt hop dng v
vic cng ty ch bin c ph Bun H cung cp cho cng ty TNHH Tn
Vit sn phm c ph nhn vi nhng diu kin v diu khon nhu sau:
iu 1 : Hng ho
Cng ty ch bin c ph Bun H s cung cp cho cng ty TNHH
Tn Vit sn phm c ph nhn Robusta loai 1

iu 2 : Cht lng sn phm
Sn phm m cng ty Bun H cung cp phi dm bo cc yu cu
cht luong sau:
-Hat xu v bj v : 5%
-Thu phn : 10%
-Tap cht : 1%

iu 3 : Khi lng cung cp
Cng ty Bun H s cung cp cho cng ty Tn Vit 800 tn c ph
nhn Robusta

iu 4 : Gi c
on gi : 15600000 VN/tn
Tng gi trj : 12480000000 VN
Gi ny bao gm c chi ph bao b sn phm

iu 5 : ao bi dng gi
Hng phi duoc dng trong bao day mi trong luong tjnh 60 kg
Chi ph bao b duoc tnh vo gi ca sn phm

iu 6 : !hong thc giao nhn
Cng ty Bun H s phi giao hng truc ngy 15/7/2006 v phi
thng bo trong vng 5 ngy truc khi giao hng
1
Cng ty Tn Vit c trch nhim dua phuong tin vn chuyn ti d
nhn hng v chi ph vn chuyn do cng ty Tn Vit chju.
Nu cng ty Tn Vit khng ti nhn hng theo nhu quy djnh th s
phi chju chi ph luu kho theo mc gi quy djnh chung
Nu khi phuong tin vn chuyn ca cng ty Tn Vit duoc dua ti
m cng ty Bun H chua c hng d giao th cng ty Bun H phi chju
chi ph thuc t cho vic diu dng phuong tin
Khi nhn hng cng ty Tn Vit c trch nhim kim tra phm cht,
cht luong ca sn phm tai ch.Cng ty Bun H s khng chju trch
nhim v bt c thit hai no ca sn phm,hao hut v khi luong,cht
luong sn phm sau khi hng d duoc kim tra v giao cho cng ty Tn
Vit

iu 7 : !hong thc thanh ton
Cng ty Tn Vit s thanh ton tin hng cho cng ty Bun H ngay
sau khi nhn duoc hng v chm nht khng qu 5 ngy sau khi cng ty
Bun H giao hng.Nu cng ty Tn Vit khng thanh ton kjp thi trong
thi han trn th phi chju li sut tr chm cho cng ty Bun H theo mc
li sut ca Ngn hng ngoai thuong tai thi dim thanh ton
Vic thanh ton s duoc cng ty Tn Vit thuc hin bng cch
chuyn khon truc tip vo ti khon ca cng ty Bun H duoc nu
phn du ca hop dng

iu 8 : Cc tho thun khc
Cc diu kin v diu khon khc khng duoc ghi trong hop dng
ny s duoc cc bn thuc hin theo quy djnh hin hnh ca cc vn bn
php lut v hop dng kinh t

iu 9 : Hiu lc ca hp dng
Hop dng ny c hiu luc k t ngy k kt 15 thng 5 nm 2006 ti
ht ngy 15 thng 7 nm 2006
Vic sa di v b sung bt ky diu khon no ca hop dng ny chi
c gi trj sau khi d duoc c hai bn chp nhn bng vn bn.Bn d nghj
sa di,b sung c trch nhim thong bo cho bn kia bit truc t nht 15
ngy v d nghj ca mnh
1
Hai bn cam kt thuc hin nghim chinh cc diu khon ghi trong
hop dng ny
Hop dng ny duoc lp thnh 04 bn c gi trj php l nhu nhau,mi
bn gi 02 bn

i din cng ty un H i din cng ty Tn Vit
Gim dc Gim dc

3.3.Xc dnh ngun vn
Ngun vn cng ty du tnh d dm bo cho vic thuc hin phuong
n xut khu l 13 t dng,trong d ngun vn luu dng m cng ty hin c
khong 11 t dng d dm bo d vn cho vic xut khu l hng cng ty
quyt djnh vay thm ca Ngn hng cng thuong thm 2 t dng v d
nhn duoc quyt djnh cho vay vi li sut 0.85% mi thng,cng ty du tnh
s vay trong ba thng

3.4.Cc ORDER ca cc khch hng nhp khu
Vi muc dch thuc hin vic xut khu 240 tn c ph Robusta loai 1
nhm thu v loi nhun cao nht sau khi du tr v tnh ton cng ty quyt
djnh gi di 3 OFFER ti 3 di tc ban cc thj trung Anh,Nht Bn v
Canada vi ni dung nhu sau:

1
Tan Viet Co.,Ltd
No: 48 Ton Duc Thang Avenue,
Ho Chi Minh City, Viet Nam
Tel : 0084.08.8280835
Fax : 0084.08.8280835

#

To : ......Co.,Ltd
No : .........
Tel : ........
Fax : ........
Dear Sir
Thank you for your letter of the date 30/04/2005, in which you ask us to
send you the detail of commodity and condition sales
We are pleasure to send you an offer on the price and condition of
sales following:
1.Commodity: Robusta Coffee Bean Grade 1.
2.Quantity: 800 MT more or less 5%)
3.Specification
-Black and broken : 5 %
-Moisture : 5 %
-Foreign matter : 1 %
4.Unit price: USD 1130/MT FOB HCMC port, Viet Nam
ncoterm 2000)
5.Time of shipment: n August,2006
6.Payment : By rrevocable L/C 100% at sight for full contract value in
US Dollar.
We are looking forward to your first order.
Yours faithfully

1
Pha di tc ban sau khi xem xt OFFER ca cng ty d quyt djnh
gi ORDER ti cng ty d dt hng,cc ORDER ny c ni dung nhu sau

a. on dt hng ca thj trung Anh
Kings Mac Co.,Ltd
No:12 Fenchurch Street
London,England
Tel : 0035.32.7687456
Fax : 0035.32.7687456

##
To : Tan Viet Co.,Ltd
No : 48 Ton Duc Thang Avenue,
Tel : 0084.08.8280835
Fax: 0084.08.8280835

Dear Sir
Thank you for your offer.in reply to it,we would like to telll you that your
price is much higher than those of other firms who have made us similar
offers
We could make use of your Offer and place our order with you if you
can accept our price at 1025 USD per MT
As to other terms and condition,they are quite acceptable to us.
We are looking forward to your favorable reply.
Yours faithfully

1

b. on dt hng t thj trung Nht Bn
Kohiya Co.,Ltd
No : 42 Misuyaku Street
Hookaido,Japan
Tel : 0798 - 470 - 7222
Fax :0798 - 470 - 6117

##
Tel : 0084.08.8280835
Fax : 0084.08.8280835

Dear sir
Thank you very so much for your offer. We are pleased to establish
business relation and are placing an order for 800 MT of Robusta coffee
bean grade 1.We could accept all of your terms and conditions but your
price is a bit too high.Could you grant us a discount at 5%
We are looking to your prompt confirmation of the Order
Yours faithfully

1

c, on dt hng t thj trung Canada
Geremi Co.,Ltd
No : 256 La Martin Road
Toronto,Canada
Tel : 00 -1-416-498-5559
Fax : 00 -1-416-498-9727

##
Tel : 0084.08.8280835
Fax : 0084.08.8280835
Dear sir
Thank you for your offer for Robusta coffee bean
We have read all of your terms and conditions.They are quite
acceptable to us.However,we find that your price is much higher than those
of other firms who have made us similar offers
We could make use of your Offer and place our order qith you if you
reconsider your price and reduce them at least by 10%
As to other term and condition,they are quite acceptable to us
We are looking forward to your favorable reply
Yours faithfully

1
3.4.Kt qu phn tch ti chnh
Cn c vo cc ORDER ca cc khch hng ta lp duoc bng du
tnh cc chi ph m mc doanh thu,loi nhun thu duoc khi thuc hin hop
dng xut khu di vi mi di tc nhu sau:

STT Khon muc on vj tnh on gi
Cc thj trung v cc di tc
Anh Nht Bn Canada
1 S luong cc di tc dt mua tnh theo tn 800 800 800
2
Doanh thu bn hng
theo diu kin FOB
USD 820000 86000 813600
3
Gi hng thu mua
noi sn xut c b)
10
3
VND 15600 12480000 12480000 12480000
6 Ph vn chuyn ni dja 10
3
VND 7500 7500 7500
7 Ph gim djnh 10
3
VND 500 500 500
8 Ph kim djch 10
3
VND 1500 1500 1500
9 Ph th tuc Hi quan 10
3
VND 1200 1200 1200
11 Ph ly C/O 10
3
VND 60 60 60
12
Ph djch vu giao nhn
hng tai cng
10
3
VND 5500 5500 5500
13 Thu xut khu VND 0 0 0
14
Thu thu nhp doanh
nghip 28%)
10
3
VND 150052 329196 121389
16 Li tin vay 10
3
VND 63240 63240 63240
17 Chi ph khc 10
3
VND 20440 20440 20440
19 Tng chi ph 10
3
VND 12730052 12909196 12701389
20 Loi nhun 10
3
VND 385848 846504 312143
21 T sut loi nhun 2.942 6.154 2.399
22
T xut ngoai t xut
khu
USD/VN 1/15524.5 1/15010.7 1/15611.3
T gi ngoai t quy di 1 USD = 15995 VN

0
Phn II : T chc thc hin phuong n xut khu

1.Chn bn hng v th th trng xut khu
Cn c trn kt qu phn tch ti chnh khi thuc hin hop dng xut
khu di vi tng di tc.Cn c trn vic lua chon ban hng xut khu
theo tiu ch dem lai doanh thu xut khu v loi nhun xut khu ln nht
,t sut ngoai t xut khu ln nht cng ty quyt djnh lua chon cng ty
Kohiya ca Nht Bn lm ban hng trong dot xut khu ny

Cng ty d gi chp nhn thu ti cng ty Kohiya vi ni dung nhu
sau:

Tan Viet Co.,Ltd
Tel : 0084.08.8280835
Fax : 0084.08.8280835

cceptance

To : Kohiya Co.,Ltd
Hookaido,Japan.
Tel : 0798 - 470 - 7222
Fax : 0798 - 470 - 6117
Dear Sir,
We have received your order and very pleasure that you agreed with
all our request about the goods with their specification, the quantity, the
delivery time and the payment made.
Please send us your confirmation
Yours faithfully

1
Pha ban sau d d gi ti cng ty giy xc nhn v vic nhp khu
l hng
Kohiya Co.,Ltd
Hookaido,Japan
Tel : 0798 - 470 - 7222
Fax : 0798 - 470 - 6117

NI#MTIN
Tel : 0084.08.8280835
Fax : 0084.08.8280835
Dear Sir,
We are very happy to have dealing with you. We send this
conformation to ensure that we agree with all the iterms you gave in your
offer.
Please send me a sighed contract as soon as possible.
Yours faithfully

2.T chc giao dch,k kt hp dng

Sau khi nhn duoc thu xc nhn t pha di tc ban bn Nht Bn,
cng ty d c dai din ca mnh sang dm phn v k kt hop dng.Trn
co s cc tho thun d duoc c hai bn chp nhn trong Order,
Acceptance v Confirmation c hai bn d nhanh chng dat tho thun v
di ti k kt hop dng xut khu c ni dung nhu sau:


$L NT#T
Between
Tan Viet Company Limited
No : 48 Ton Duc Thang Avenue,Ho Chi Minh city,Viet Nam
Tel : 0084.08.8280835
Fax : 0084.08.8280835

And
Kohiya Co.,Ltd
No : 42 Misuyaku Street,Hookaido,Japan
Tel : 0798 - 470 - 7222
Fax : 0798 - 470 - 6117

t's agreed that the Seller commits to sell and the Buyer commits to
buy the following described goods upon the terms and conditions
hereinafter set forth

7ticIe 1 : 4mm4/ity
#obusta Coffee ean Grade 1

7ticIe 2 : QuanIity
-Black and broken : 5%
-Moisture : 5%
-Foreign matter : 1%

7ticIe 3 : Quantity
800 Metric tons more or less 5%)

7ticIe 4 : Packing
The goods must be packed in new jute bags of 60 kg net each and
delivered in containers


7ticIe 5 : P7ice
-Unit price : USD 1075/MT
-Total price : about USD 860000
-These prices are understood FOB HCMC port -Vietnam
as per ncoterm 2000,packing charges included

7ticIe 6 : $hipment
-Shipment shall be made in September,2006
-The Buyer must
-Port of loading : HCMC Port - Vietnam
Port of discharge : Hookaido - Japan

7ticIe 8 : Inspecti4n 41 g44/s
n respect to quality and to weight for each shipment,certificate of
inspection and certificate of weight issued by VNACONTROL at loading
port shall be taken as final
All claim by the Buyer shall be made within 30 days after arrival of the
goods at port of destination

7ticIe 9 : Payment
The Buyer must open an irrevocable Letter of Credit,at sign,in US
dollars covering full value lodged with the Bank for Foreign Trade of
Vietnam Hanoi) by a bank agreed by both parties.L/C must reach the seller
no later than 15 days prior to expected shipment time and be valid 30 days.
The such L/C shall be available for payment against presentation of the
following documents:
-Bill of exchange at sign,drawn under the Buyer
-Full sets) of Clean on board Ocean Bill of Lading
-Commercial invoice in quadruplicate
-Packing list in duplicate
-Phytosanitiry certificate in duplicate
-Certificate of Origin in duplicate
-Certificate of quality in duplicate


7ticIe 10 : 47ce Majeu7e
The contracting parties are not responsible for the non-performance
of any contract obligation in case of usually recognized force majeure
As soon as occurred the condition under which force majeure has
been invoked, i.e. extra ordinary,unforeseenable and irresistible event,a
cable should be sent to the other for information
A certificate of Force majeure issued by the competent Government
Authorities will be sent to the other party within 7 days
As soon as the condition under which force majeure has been
invoked has been creased to exist,this contract will enter immediately into
force
7ticIe 11 : PenaIty
n the event that the Buyer fails to open L/C under this contract in due
time,the Seller will have the right to demand from the Buyer the payment of
a penalty in the amount equivalent to 1% per day of the contract
amount.Should the Seller fails to deliver the goods in due time,the Buyer
will have the right to demand from the Seller the payment of a penalty of
1% per day of the value of goods not delivered
7ticIe 12 : 7-it7ati4n
Any disputes arising out from this contract,if the two parties can not
reach an amicable arrangrment for them,must be refered to
arbitration.Arbitration to be held in the country of the defending party.
Awards by arbitration to be final and binding both parties.All charges
relating to arbitrations to be born by the losing party.
7ticIe 13 : the7 te7ms
This contract will be covered by the provision of ncoterm 2000
By signing this contract,previous correspondence and negotiation
connected here with shall be nul and void
Any amendment of the terms and conditions of this contract must be
agreed to by both parties in writing
This contract is made in 06 originals in the English language,three for
each party

For the Seller For the Buyer


3.T chc thc hin hp dng
So d qu trnh thc hin xut khu l hng theo diu kin FOB

a.Chun bj hng xut khu:
-tin hnh dt hng ca cc du mi cung cp
-chun bj ngun vn d mua hng v chi tr cho cc chi ph lin quan
nhu ph vn chuyn,ph bc xp hng

b.K kt hop dng xut khu
-tin hnh dm phn cc diu khon ca hop dng
-k kt hop dng xut khu sau khi cc diu kin ca hop dng d
duoc tho thun

c.Tin hnh cc th tuc hi quan
-tin hnh khai vo cc t khai hi quan
-tin hnh kim nghim v kim djch thuc vt hng xut khu
-tin hnh nim phong kep ch
-thanh ton cc chi ph lin quan

d.Xin cp C/O cho hng xut khu
K kt
hop dng
xut khu
Xin cp
giy php
xut khu
Xin cp
C/O cho
hng xut
khu
Tin hnh
cc th
tuc hi
quan
Chun bj
hng xut
khu
Nhn tin
thanh
ton ca
di tc
Thng
bo cho
ngui
mua
Giao hng
cho ngui
vn
chuyn
Khiu nai

-np don xin cp C/O form O cng vi cc giy t:
cc bn C/O d khai sn
t khai hi quan d thanh khon
ho don thuong mai hoc bn sao
vn don

e.Giao hng cho ngui vn ti
-cng ty k kt hop dng vi cng giao hng theo d cng giao hng
c cc ngha vu:
nhn hng t pha ngui giao
tin hnh bo qun hng tai bi ca cng
tin hnh cc th tuc giao nhn,xp hng ln tu
ly vn don dung bin vn don hon ho)
-thanh ton cc khon chi ph lin quan

f.Thng bo cho ngui nhp khu v vic hng d duoc giao ln
phuong tin vn ti do ngui nhp khu chi djnh v gi cho ngui nhap
khu cc giy t cn thit cho vic nhn hng

g.Nhn tin thanh ton ca di tc thng qua ngn hng

h.Khiu nai
- Nu khch hng c khiu nai th phi nghim tc, thn trong trong
vic xem xt yu cu ca ho
- Xem h so khiu nai ca khch hng c dy d c hop l hay
khng , v c trong thi gian quy djnh hay khng
- Xem yu cu ca khch hng c chnh dng c co s hay khng
- Cc chng t di km c hop l c mu thun nhau hay khng
Nu vic gii quyt khng tho dng hai bn c th dua ra hi dng trong
ti d gii quyt


Phn III : Kt Iun - Kin ngh[
1. Kt lun:
Thng qua vic lp phuong n kinh doanh cho sn phm ca mnh
cng ty d dnh gi duoc hiu qu kinh t ca l hng xut khu ca cng
ty . Cc khon chi ph duoc hach ton mt cch r rng, dy d d chnh l
co s cho cng ty c th thy duoc vic s dung ngun vn ca mnh c
hiu qu hay khng t d c nhng diu chinh thch hop. Qua vic lp
phuong n, cc cng vic trong vic tn hnh xut khu cng duoc cng
ty xp xp mt cch khoa hoc theo mt trt tu nht djnh, diu d lm cho
cc cng vic duoc tin hnh mt cch nhanh chng thun tin, nhanh
chng
Nhu vy ta c th khng djnh rng vic lp phuong n l v cng cn thit
v quan trong.
2. Kin ngh:
Cng tc ngoai thuong l mt cng tc phc tap, cn c chuyn mn
vng vng v nghip vu thnh thao mi c th thuc hin tt cc cng vic
trong lnh vuc ny chnh v vy, d nghj cng ty tin hnh mt s bin php
sau:
- Lin tuc nng cao trnh d tc nghip cho cn b ngoai thuong
nhm dm bo thuc hin tt cc cng doan trong vic thuc hin hop dng
ngoai thuong dc bit: trong qu trnh giao nhn, qu trnh thanh ton
- Doanh nghip cn c su gim st cht ch trong qu trnh thuc
hin hop dng, trnh ti da nhng sai pham trong qu trnh ny v nhng
tn tht khng cn thit
- Phi kt hop cht ch vi ngn hng, thuc hin dng d cc quy
dnh ca php lut trong vic thanh ton quc t

- Lin lac thung xuyn vi bn di tc nhm gii quyt nhng khc
mc mt cch nhanh chng nht, cho hng duoc ti tay khch hng mt
cch nhanh chng
- Mt vn d v cng quan trong l phi nng cao vj th ca cng ty
trn thj trung
- Khng djnh thuong hiu thng qua cht luong hng ho, v cc
thuong vu kinh doanh hiu qu
V vic qun l ca nh nuc:
- Cn tao ra mt co ch thng thong trong xut khu, tin hnh cc
bin php cn thit thc dy hoat dng xut khu
- Pha co quan Hi quan nn dy manh vic ng dung trang thit bj
mi, gip cc doanh nghip thng quan mt cch nhanh chng

Trn dy l nhng trnh by ca em v mt phuong n xut khu do
kin thc cn han ch nn khng th trnh khi nhng thiu st.Em rt
mong nhn duo su chi bo thm ca cc thy c

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Thit k mn hc K thut nghip v ngoi thong

Sinh vin : L Tt t Lp : KTN - 44 - H

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