Li m u

Kinh doanh thng mai la nhp cu ni lin

gia san xut va tiu dung li nhun, va vic s
dung ngun vn la khu quan trong nht va cung
la khu u tin cua qua trnh kinh doanh, qua o
vic s dung vn mi thc hin c khu san
xut, doanh nghip t khng nh c v tr
cua mnh trong cuc canh tranh gay gt trn th
trng. S dung ngun vn co hiu qua th se
tr thanh ngun ng lc thuc y kinh doanh
phat trin, cai thin ky thut, cai tin cng tac
ti a hoa li nhun. hoat ng kinh doanh
cua doanh nghip at hiu qua, cac doanh nghip
phai tm ra nhng bin phap quan ly, iu hanh va
s dung ngun vn mt cach hp ly nht.
Qua thi gian kin tp tai Cng ty Cng ngh
phm a Nng kt hp kin thc a hoc
trng, nhn thc c tm quan trong cua cng
tac k toan s dung ngun vn cung vi s
mong mun hoc hoi cua ban thn cung nh mong
moi c gop y kin cua mnh tm ra bin phap
nhm nng cao qua trnh kinh doanh s dung vn
cung cp kp thi y u thng tin v vic nhu
cu s dung vn c nh cho nha quan ly xem
xet, ra quyt nh kinh doanh. V vy em quyt nh
chon tai : "Phn tch nhu cu s dung vn
c nh tai Cng ty Cng ngh phm a
Nng"
V thi gian kin tp co han, nhn thc con
mang tnh ly thuyt, s hiu bit cho s hoan
thin trc thc t nn chuyn khng tranh
khoi nhng thiu sot. Knh mong thy c giao, cac
c chu, anh ch phong k toan Cng ty gop y ph
bnh chuyn hoan thin hn.

CHNG 1.
C S L LUN V NHU CU S DNG VC
TRONG DOANH NGHIP
I .

NGHA V NHIM V CA PHN TCH NHU CU S

DNG VC .
1.1

ngha :

Quyt nh tI nng lc sn xut

s dng vc thng gn lin vI hot ng u t di hn

thu hI vn chm

d gp rI ro

1.2 Nhim v :
-

tng nng lc sn xut

thu hI vn nhanh

II . Phn tch tnh hnh s dng VC .

1.1

TSC ca doanh nghip & VC ca doang nghip:

a. TSC ca doanh nghip : l nhng t liu lao ng ch yu

m c im ca chng l tham gia vo nhiu chu kh sn
xut kinh doanh , trong qu trnh gi tr ca TSC khng
b tiu hao hon ton trong ln s dng u tin m n c
chuyn dch dn vo gi tr ca sn phm
b. VC ca doanh nghip : l s vn u t ng trc mua
sm , xy dng hay lp t cc TSC hu hnh v v hnh .
1.2

Phn loI TSC ca doanh nghip :

a. Phn loI TSC theo hnh thi biu hin :

-

TSC hu hnh ( ti sn c hnh thi vt cht c th : my

mc )

TSC v hnh : l nhng TS khng c hnh thi vt cht c th m

thng l nhng chi ph u t cho sn xut kinh doanh : lI th
thng mI , bng pht minh sng ch .
b. Phn loI TSC theo mc ch s dng :
-

TSC dng cho mc ch kinh doanh

TSC dng cho mc ch phc lI , s nghip , an ninh , quc

phng .

TSC bo qun h , gi h , ct gi h Nh nc .

c. Phn loI TSC theo cng dng kinh t :

-

Nh ca , vt kin trc

My mc , thit b

Phng tin vn tI , thit b truyn dn .

Vn cy lu nm , sc vt lm vic hoc cho sn phm

Cc loI TSC khc

d. Phn loI TSC theo tnh hnh s dng :

-

TSC ang s dng

TSC cha cn dng

TSC khng cn dng ch thanh l

TSC ang s dng

TSC cha cn dng

TSC khng cn dng ch thanh l

1.3 VC v cc c im lun chuyn :

a. VC : l s vn u t ng trc mua sm , xy dng cc
TSC nn qui m cu VC nhiu hay t s quyt nh qui m
ca TSC , nh hng rt ln n trng trang b k thut v
cng ngh , nng lc ca doanh nghip
b. c im lun chuyn:
-

VC tham gia nhiu chu k sx sn phm

VC c lun chuyn dn dn tng bc trong cc chu k

sx

Sau nhiu chu k sx VC mi hon thnh mt vng lun

chuyn

III khu hao TSC :

1.1

Hao mn TSC :

a. hao mon TSC hu hnh : l HM v vt cht lm gim gi

tr v gi tr s dng ca TSC
Nguyn nhn :
-

do TSC tham gia vo hot ng SX kinh doanh mc HM

ph thuc vo thi gian s dng v cng s dung ca
TSC

Do tc ng ca cc yu t t nhin mc HM ph thuc
vo cng tc bo qun ca ngi s dung

ch xy ra i

vi TSC HH
b. HMTSC v hnh : L s suy gim thun tu gi tr ca TSC
Nguyn nhn :
-

Do nng sut lao ng XH tng ln lm cho gi thnh sn

phm gim dn n gi bn gim

Do s tin b ca khoa hc k thut

Do kt thc chu k sng ca sn phm

+ HMVH loai 1:L TSC b gim gi tr trao i do c nhng

TSC nh c song gi mua li r hn
G - Gh
V1 =

*100%
Gt

V1 : T l HMVH loi 1
G : Gi mua ban u
Gh : Gi mua hin ti

Hao mn v hnh loI 2: Do c nhng

TSC mI tuy vI gi tr nh c nhng lI hon thin hn v mt

k thut .
Gk
V2 = 100%*
G

V2 : t l HMVH laI 2
Gk : gi tr TSC c khng chuyn dch c vo gi tr sp
G : gi mua ban u
Hao mn v hnh loI 3 : Do chm dt chu k sng ca sp , tt
yu dn n nhng tsc s dung ch to cc sp cng b lc
hu , mt tc dng .
1.2

Khu hao TSC v cc phng php

tnh ton TSC :

a. Khi nim : l 1 phng thc thu hI VC bng cch tnh gi tr
hao mn ca TSC vo chi ph sn xut v cu thnh trong gi
thnh sp ca doanh nghip dI hnh thc tin t gI l tin khu
hao khi sp hng ho c tiu th th s tin khu hao ny c
trch lI v tch lu thnh qu khu hao .
b.

Phng php khu hao TSC

trong doanh nghip :

+

Phng php khu hao bnh qun : ( pp ng thng)

cng thc :
NG
KH =
Nsd
KH : l mc trch khu hao trung bnh hng nm TSC
NG : l nguyn gi ca TSC
Nsd : l thI gian s dng
Ngoi ra nu TSC c nguyn gi thay I , thI gian s dng thay
I th cng thc s l :

NG - (Gst - Ptt)
KH =
Nsd
Hay :
Gi tr cn li ca TSC trn s k ton
KH =
Thi gian s dng xc nh li hoc thi gian s
dng cn li
Gst : l gi tr sa thI
Ptt : l gi tr thanh l TSC
(Gst - Ptt) : l thu bin gi TSC
+ Phng php khu hao theo s d gim n :
n-1
KH = Ngo (1 - Tk) Tk ,

NGn
vi Tk = 1 NGo

KH : s tin khu hao nm n

NGo : nguyn gi ca TSC
NGn : gi tr cn lI ca TSC cuI nm n
Tk : t l khu hao hng nm
n : thI dim nm tnh khu hao
+ Phng php khu hao tng s :

(N-n+1)
KH =

* ( Ngo - NG st )
N(N+1)
2

KH : s tin khu hao nm no

n : thI im cn tnh khu hao
NGo:nguyn gi ca TSC

N: s nm s dng TSC
NGst: gi tr sa thI ca TSC khi ht thI hn phc v
(N-n+1)
Tkn =

:l t l khu hao hng nm th n

N(N+1)
2

+ Phng php khu hao gim dn kt hp vI khu hao bnh

qun :

A
B

AC: PP kh gim dn kt hp vI kh bnh qun

AB : pp kh gim dn
BC : pp kh bnh qun
1.3

Lp k hoch khu hao TSC v qun l s dng qu

khu hao TSC ca doanh nghip :

Xc nh phm vi TSC phi tnh khu hao v tng nguyn

gi TSC phi tnh khu hao u k k hoch .

Xc nh gi tr TSC bnh qun tng , gim trong k k

hoch v nguyn gi bnh qun TSC phi trch khu hao trong
k .
NGt * Tsd
NGt =
12
NGg * ( 12 - T sd )
NGg =
12
Sau xc nh tng gi tr TSC phi khu hao bnh qun nm k
hoch :
NGbq = NGk + NGt - NGg
T ta tnh c s tin khu hao hng nm k hoch :
KH = NGbq * Tk
NGbqt : nguyn gi bnh qun tng ca TSC
NGbqg: nguyn gi bnh qun gim
t: S thng s dng TSC
NGk: Tng gi tr TSC phi tnh khu hao u k k hoch
III. QUN TR V NNG CAO HIU QU S DNG VC CA
DOANH NGHIP
1.1

Ni dung qun tr VC:

a.

khai thc v to lp ngun VC ca doanh nghip

Quy m v kh nng s dng qu u t pht trin

kh nng k kt cc hp ng lin doanh vi cc doanh

nghip khc huy ng ngun vn gp lin doanh

mi

kh nng huy ng vn vay di hn t cc ngn hng thng

cc d n u TSC tin kh thi v kh thi c cp c

thm quyn ph duyt

b. Bo ton v nng cao hiu qu sd VC :
-

Thng thng c 3 phng php nh gi ch y

c.

Phn cp qun l VC :

theo quy ch ti chnh hin hnh cc doanh nghip nh

nc c quyn
-

ch ng trong s dng vn

ch ng thay I c cu TS

D.n cng c quyn

1.2. H thng ch tiu hiu sut s dng VC

Thuc cc ch tiu tng hp c :

-

ch tiu hiu sut s dng VC

ch tiu hm lng VC

ch tiu t sut lI nhun VC

CHNG 2
PHN TCH TNH HNH S DNG VN C NH
TI CNG TY CNG NGH PHM D NNG
I. a im hot ng kinh doanh v t chc b my
qun l tI cng ty cng ngh phm N
2. 1 Qu trnh hnh thnh pht trin v t chc b my
qun l tI cng ty cng ngh phm N :
a. Qu trnh hnh thnh v pht trin :
Cng ty cng ngh phm N c thnh lp vo ngy min
nam hon ton giI phng theo quyt nh s 38/Q - UB ngy 1011-1975 ca UBND CM Qung nam - N dI s ch o trc tip
ca cng ty thng mI (nay l s thng mI N ) hot ng theo
c ch tp trung bao cp .
Sau mt thI gian hot ng, cng ty tch thnh 2 cng ty:
Cng ty Bch Ho VI SI QN-N v Cng ty Gia Cng Mua QN-N,
ngy 20-3-1998 UBND Tnh QN-N ra quyt nh s 526/Q-UB
hp nht thnh cng ty cng ngh phm. Cng ty c b Thng
mI v UBND tnh QN-N quyt nh thnh lp doanh nghip nh
nc theo quy nh s 2900/Q ngy 9-10-1992 v c trng ti
kinh t QN - N cp dng k kinh doanh s 103618 ngy 20-111992 .
Cng ty CNPN l doanh nghip nh nc c tr s tI 57 l
dun -N , c chn thi im trao quyn s dng v trch nhim
bo ho vn sn xut kinh doanh theo ch th s 361/CT ngy 01-91990 ca ch tch hI ng b trng theo Q cu UBND tnh QNN s 2266/Q-UB ngy 11-12-1991.
Tri qua 28 nm hnh thnh v pht trin trong linh vc
thng mI , cong ty CNP hin nay l mt doanh nghip c tm
vc trn th trng lun hoan thnh ngha v vI nh nc tch lu

b sung ngun vn c B thng mI , UBND v s thng mI

tng c thi ua xut sc v nhiu bng khen qua cc nm .
Cng ty thc hin ch hch ton c lp , t ch v ti
chnh , c t cch php nhn ,m ti khon tI NH nh nc v cc
NHTM . Cng ty c vay vn tI NH trong nc , c t chc b
my qun l,mng lI kinh doanh,b tr v s dng hp l p dng
cc hnh thc tr lng theo ng qui nh ca B thng mI v
nh nc .
Cng ty chu s thanh tra , kim tra ca cc c quan nh
nc c thm quyn v c t tng khiu nI c quan php lut
nh nc I vI cc t chc c nhn vi phm hp ng .
Trong qu trnh hot ng kinh doanh , cng ty CNPN
bo tn v tng trng c ngun vn n nay .
Tng vn ca cng ty l :6.321.835.714
-

vn NS cp :4.051.234.956

vn t b sung : 2.261.591.758

b. chc nng v nhim v ca cng ty CNPN :

chc nng :
Cng ty l mt doanh nghip thng mI c a bn hot

ng rng chuyn cung cp cc mt hng , cc loI NVL ,hng tiu

dng cho nhn dn thng qua cc h thng ca hng v chi nhnh
ca cng ty trong v ngoi thnh ph . T chc khai thc tip
nhn cc ngun hng t cc t chc sn xut gia cng phI lin
doanh lin kt vI cc I tc trong v ngoi nc v cc mt
hng thc phm cng ngh , vt liu xy dng , phng tin i la
tham gia hot ng kd dv du lch .
Tm nhp ,ti xut v chuyn khu hng ho ,kinh doanh
hng tiu dng v lng thc thc phm gp phn p ng nhu
cu tiu th v cng n vic lm cho nhn dn

Nhn lm I l cho cc hng trong nc v ngoi nc v

mt hng thuc din kinh doanh ca ct nh :xe my , in my
,vt liu xy dng , bnh kinh
VI nhng chc nng trn cng ty hot ng trn c s bo
tn v s dng vn c hiu qu , thc hin ch k ton hoch
ton theo qui nh ca b TC v cng ty ch o cc n v trc
thuc hot ng trong khun kh ca php lut nh nc qui nh
.
Nhim v :
Bo tn pht trin ngun vn NS cp , kinh doanh theo
ng nghnh ngh qui nh trong giy php KD ,s dng vn tit
kim .Kinh doanh phI t b p c chi ph ,t trang tri vn .
Hon thnh cc nhim v TC t ra nhm gp phn thc
hin cc ch tiu kt-xh
- Duy tr v n nh hot ng v kinh doanh m bo I
sng cho ngI lao ng .
- Nghim chnh chp hnh cc chnh sch ,ch php lut
ca nh nc , o to cn b cng nhn vin ,thc hin phn
phI theo lao ng v cng bng x hI ,nng cao trnh vn ho
v nghip v cho ton th cn b cng nhn vin trong ton cng
ty p ng nhu cu trong c ch kinh doanh y khc nghit
hin nay .
-

Cng ty lun m rng kinh doanh ,lin kt vI cc I tc

nc ngoi cng nh trong nc , pht huy vai tro ch o ca

nn kinh t quc doanh , gp phn tch cc t chc nn sn xut
x hi.
2.2. c im hot ng kinh doanh ca cng ty Cng ngh
phm Nng :
2.2.1. c im t chc mng li ca cng ty:
Cng ty Cng ngh phm c mng li kinh doanh rng, c
chi nhnh ti H Ni, TP H Ch Minh, Tam K, Qung Ngi. Cng

ty lun thay i nng cp sp xp mng li kinh doanh nhm p

ng nhu cu ca tng thi im nh: ci to nh kho, khch sn
dch v, t chc nhiu im bn hng trong thnh ph Nng v
tnh Qung Nam. Ngai ra cng ty cn lin doanh vi tp on
MULPHA (MALAYSIA) xy dng khch sn INDOCHINA tiu chun
ba sao.
Mng li cng ty bao ph trn c nc, ch trng c th
trng nng thn, min ni. H thng mng li bao gm:
Tn c s kinh doanh: Vn Phng cng ty
a ch

: 57 L Dun - Nng

C 6 trung tm trn a bn Nng.

C 4 chi nhnh ti H Ni, TP H Ch Minh, Tam K, Qung
Nam.
H thng cc ca hng ti TP Nng.
2.2.2. c im mt hng kinh doanh:
V mt hng kinh doanh chnh ca cng ty l xi mng, phn
bn, xe my... c im ca nhng mt hng ny l rt k m.
Trong iu kin thi tit tht thng ti Nng, l lt hu nh
nm no cng c nn cng tc bo qun hng ha cn c coi
trng, nht l cao, kh ro ca cc nh kho cn phi c
theo di cht ch.
II. PHN TCH TNH HNH S DNG VC CA CNG TY:
2.1. Trnh t cc phng php phn tch din bin ngun
vn v s dng vn:
Bc 1: Xc nh din been thay i ngun vn v s dng
vn c thc hin nh sau:
+ Lp bng k din bin ngun vn v s dng vn bng
cch chuyn tan b cc khon mc trn bng cn i k tan
thnh ct dc.

+ Tnh tan s thay i ca tng khon mc trn bng cn

i k tan v phn nh vo ct s dng ngun vn hoc ngun
vn theo nguyn tc sau:
- S dng vn tng ng vi tng ti sn hoc gim ngun
vn.
- Din bin ngun vn s tng ng vi tng ngun vn hoc
gim ti sn.
Bc 2: Lp bng phn tch v thc hin vic phn tch s
dng vn v din bin ngun vn trong k.
Lp bng phn tch din bin ngun vn v s dng vn
bng cch sp xp cc khon lin quan n vic s dng vn v
cc khon lin quan n vic thay i ngun vn thnh 2 phn
nh hnh thc bng cn i k tan.
nh gi tng qut s vn trong k s dng vo vic g, v
tnh hnh huy ng vn trong k dn n s tng, gim ti sn
trong k.
Kh nng lun chuyn vn nhanh, sinh li c th c kh nng
ri ro cao. Vn l vn trc tin cho u t, m rng phm vi
hot ng . V vy mun quy m kinh doanh c m rng th
khng nhng huy ng t cc khon c c sn pht huy m cn
phi tng ngun vn ch s hu, l iu cn thit.
C th ni hai khon tin v TSC l nhng khon mang
lI lI nhun , thu hI vn nhanh v t rI ro ,kh nng sinh lI cao
hn so vI TSC kp cho s u t mI . Nhng cng ty hai khon
ny lI gim ,vn ny nn xem xt , iu chnh cho ph hp
m rng pht trin ca cng ty .
Bc 3 : nh hng cho vic s dng vn v huy ng vn
cho k tip theo nh sau : T s phn tch trn c th thy cng
ty nn tip tc huy ng tI a ngun vn bn trong , gim cng
nhiu lng hng cng nhiu cng tn kho cng tt , nn tng
lng vn bng tin m bo kh nng thanh ton ca cng ty ,

tng TSC , m rng phm vi hot ng . ng thI gim bt

nhng khon vay ngn hn v nn co nhng khon vay di hn
pht trin qui m kinh doanh ca cng ty.
2.2

Phn tch tnh hnh s dung VC :

a. phn tch hiu qua s dng VC :

nh gi hiu qu s dng VC ngI ta c th dng cc
ch tiu sau :
+ hiu sut s dng :
Doanh thu thun
VC =
VC s dng bnh qun ( VCbq )
nh hng cho vic s dng vn v huy ng vn cho k
tip theo
Cng ty cng ngh phm c bng cn I k ton nh sau :

BNG CN I K TON
Ngy 31 thng 12 nm 2003
I
1
2

khon mc
TI SN
tin
Hng tn kho

Nm 2002

Nm 2003

2.869.694.931
2.259.333.289
45.471.358.296 35.319.877.257

Cc khon phI thu

,40
67.035.499.965 91.669.159.695
,50
0

,50
0

hn
Ti sn lu ng khc
TSC
Nguyn gi
Hao mn lu k

3.092.085.545
2.828.749.383
5.082.419.927
(2.253.670.

6.048.085.471
2.576.197.783
5.094.882.969
(2.518.685.186

7
8

Chi s nghip
Cc khon u t TC di

544)
0
1.749.600.000

)
0
1.749.600.000

hn
Chi ph u t XD d

4
5
6

10

u t ti chnh ngn

dang
Cc khon k qu k cc
tng ti sn

0
162.393.160
123.046.988.12 139.784.646.65
0,90

II
1

ngun vn
Vay ngn hn

5,50

78.688.461.667 117.210.236.46
8
0
5.605.075.036
7.262.799.413
47.764.455

2
3
4
5

n DH n hn tr
0
phI tr cho ngI bn
18.441.749.819
ngI mua tr tin trc 11.743.126.636
thu v cc khon phI
1.671.421.946

6
7

np NN
phI tr cng nhn vin
phI tr cc n v nI

324.500.000
0

323.289.434
0

8
9
10
11

b
Cc khon phI np khc
n di hn
N khc
ngun vn ch s hu

5.087.485.949
0
382.000.000
6.708.242.103,

2.078.231.067
0
406.890.000
6.850.360.782,

90
50
123.046.988.12 139.784.646.65

tng ngun vn

0,90
5,50
Da vo bng s liu cn i k ton trn c th tin hnh
phn tch din bin ngun vn v s dng ngun vn C
nm 2003 nh sau :
Bng 1 : Bng k din bin ngun vn v s dng vn ca
cng ty
Khon mc

2002

2003

s dng

ngun vn

vn
I
1

TS
Tin

2.869.694.93

2.259.333.28

hng tn kho

1
45.471.358.2

9
35.319.877.2

cc k/ phi thu

96,4
67.035.499.9

57
91.669.159.6

2.463.365.97

4
5

t TCNH
TSL khc

65,5
0
3.092.085.54

95,5
0
6.048.085.47

0
0
2.955.999.92

1
2.576.197.78

TSC

5
2.828.749.38

NG

3
5.082.419.92

3
5.094.882.96

7
(2.253.670.54

9
(2.518.685.18

4)
1.749.600.00

6)
1.749.600.00

0
0

0
162.393.160

162.393.160

6
a
b

HM lu k

Cc khon t

TCDH
cc khon k
qu ,k cc DH
Tng NV
NV
Vay NH

n DH n hn

tr
phi tr cho

42)
(10.151.481.03
9,4)

(252.551.600
)
12.463.042
(265.014.642
)

123.046.988.1 139.784.646.6
20,9

II
1

(610.361.6

78.688.461.6

55,5
117.210.236. (38.521.774.8

67
0

468
0

18.441.749.8

5.605.075.03

01)
0
12.836.674.7

ngi bn
ng i mua tr

19
11.743.126.6

6
7.262.799.41

tin trc
thu v cc

36
1.671.421.94

3
47.764.455

khon phi np
6
7

NN
phi tr CNV
phi tr cc

8
9
1

(5.519.672.7
77)
1.623.657.49

324.500.000
0

323.289.434
0

n v ni b
Cc khon phi

5.087.485.94

2.078.231.06

np khc
n khc
ngun vn CSH

9
382.000.000
6.708.242.10

7
406.890.000
6.850.360.78

tng ngun

3,9
2,5
123.046.988.1 139.784.646.6 38.472.115.4

(1

83

vn
(2)

20,9
(3)

1.210.566
0
3.009.254.88
2
(24.890.000)

55,5
(4)

(142.118.678
,6)
(6.049.270.1

80
(5)=(4)-(3)

26)
(6)=(4)-(3)

Ghi ch :Gi tr ( ct sd vn) = Gtr (2003) - Gtr(2002)

ng ngoc () ; l s m
Theo bng trn c th thy :
Chnh lch s dng vn nm 2003 gim so vi nm 2002
vi s tin l 38.614.234.158,6 ng ,chnh lnh ngun vn nm
2003 cng giam so vi nm 2002 vi s tin l (6.191.388.805)
ng
Da vo s liu trn bng cn i k ton trn c bng phn
tch din bin ngun vn v s dng vn:
Bng 2: bng phn tch ngun vn v s dng vn nm 2003 :

A
1
2

ch tiu
s dng vn
Tng cc khon phi thu

s tin

t trng(%)

2.463.365.97

4,96

Tng TSL khc

0
2.955.999.92

5,95

3
4

Tng nguyn gi
Tng cc khon k qu k

6
12.463.042
162.393.160

cc DH
Gim vay NH

38.521.774.8

77,6

Gim ngi mua tr tin

01
5.519.672.77

11,1

trc
Gim n khc
Tng cng

7
24.890.000
49.660.559.4

0,05
100,00

B
1
2

Din bin ngun vn

Gim tin
Gim hng tn kho

610.361.642
10.151.481.0

2,11
35,14

Gim TSC
Gim khu hao TSC
Gim ngun vn CSH

39,4
252.551.600
265.014.642
142.118.678,

0,87
0,92
0,49

Tng phi tr cho ngi bn

6
12.836.674.7

44,43

Thu v cc khon phi np

83
1.623.657.49

5,62

NN
Tng cc khon phi n khc

1
3.009.254.88

10,42

Tng phi tr CNV

Tng cng

2
1.210.566
28.892.325.3

0.0041
100,00

0,025
0,33

76

3
4
5
6

24
Qua bng trn c th thy:
Chnh v chnh lch s dng vn nm 2003 gim so vi nm
2002(bng 1) nn :
+ Quy m s dng vn ca cng ty nm 2003 tng
49.660.559.476ng so vi nm 2002.Trong ,ch yu l s dng
vn tr bt n cho khon vay ngn hn 38.521.774.801ng
chim

77,6%.Tng

dng

vn,tng

khon

phi

thu(2.463.365.970)

ng

chim

4,96%

,tng

TSL

khc(2.955.999.926) ng chim 5,95%,tng NG (12.463.042)

ng chim 0,25%,s dng cc khon k qu ,k cc vi s tin
l 162.393.160 ng chim 0,33%,v gim ngu mua tr tin
trc s tin l 5.519.672.777 ng chim 11,1%,v cng ty cn
s dng vn tr bt cc khon phi tr phi gim n khc vi s
tin l 24.890.000 ng chim 0,05%,v gim vay NH vi s tin
38.521.774.801 ng chim 77.6 % .Tng s s dng vn .
Nh vy ta thy vic tr bt n vay NH vi s lng tin rt
ln chim 77.6 % trong tng s s dng vn s gy rt nhiu kh
khn cho cng ty , cng ty mt i mt lng tin mt trong lu
thng cng nh u t vo lnh vc mi .Hn na vic tng
TSC cng s lm cho vic thu hi vn ca cng ty ko di thi
gian , vng quay vn s t hn ,ri ro cao hn . Mc d s tin cc
khon phi thu tng ln nhng s tin cng ty phi tr bt CBCNV
v cc khon phi tr np khc cng chim khng nh .Do
lng tin lu thng khng c nhiu , iu ny khin cho cng ty
mt kh nng nhanh chng ,kp thi nm bt c hi u t trong
kinh doanh,m rng phm vi hot ng ,m rng th trng cng
nh th phn ca cng ty .Vy y l nhng vn cng ty nn
xem xt li ,trong kinh doanh lng tin mt ln chnh l sc mnh
cnh tranh mnh , nhanh v kp thi trong mi hot ng DN ni
chung v ti CT ni ring .
+ V din bin ngun vn : Ngun vn ch yu c huy
ng l t vic gim hng tn kho s tin l 10.151.481.039,40
ng chim 35,14 % tng gi tr din bin ngun vn ,tin khu
hao TSC 265.014.642 ng chim 0,92% v huy ng t vic
gim ngun vn CSH 142.118.678,60 ng chim 0,49% tng gi
tr din bin ngun vn >Ngun vn c huy ng t nhng
khon tin trn l vic nn cn v cn thit v s lng hng tn
kho nhiu s lm cho ngun ng , dn n cng ty s mt .

Hay :
Doanh thu thun
Hiu sut sd VC =
VC u nm + VC cui
nm
2
Ta c : ( s liu trch t bng kt qu HKD nm 2002, nm 2003 )
2.952.530.798 + 2.828.749.383
VCbq =
(2002)

2
2.828.749.383 + 2.576.197.783

VCbq =
(2003)

Vy :
Hiu sut=s dng 305.485.639.016
= 113,03
VC nm (2003)
2.702.473.583
Hiu sut s dng
=
VC nm (2002)

336.500.516.037
= 116,4
2.890.640.091

T ta thy hiu qu s dng VC cui nm 2003 so vi

u 2003 ca cng ty thp hn (116,4 - 113,03 = 3,37). iu ny
chng t cng ty s dng VC c hiu qu tt. Thay v nam
2002, 1 ng VC bnh qun s dng trong k ch to 116,4 ng
doanh thu th vo nm 2003, 1 ng VC bnh qun s dng trong
k th to ra 113,03 ng doanh thu, tng ng doanh thu
Hm lng VC VC
=

qun

bnh

Doanh

thu

thun
2.702.473.58

Hm lng
VC

3
305.485.639.

Nm (2003)

0,008

016
336.500.516.

Hm lng
VC

037
305.485.639.

Nm (2002)

=
1,102

016

Ch tiu ny cho thy, c 1 ng doanh thu c to ra trong

k th cn bao nhiu ng vn bnh qun? Vy vo nm 2003 c 1
ng doanh thu dc to ra th cng ty cn 0,008 ng VC bnh
qun. Trong khi nam 2002 c 1 ng doanh thu c to ra
th cn 1,102 ng VC bnh qun.
V vy ta c th kt lun. Hm lng VC cng ty s dng
nm 2003 c hiu qu hn so vi nm 2002, vo nm 2003 cng
ty tit kim c 1,102 - 0,008 = 1,094 ng VC bnh qun.
Tuy vy s tit kim ny khng ln lm ccng ty nn c gng hn.
Li
Doanh li VC
=

(2003)
VC

nhun
bnh

107.972.64
=

4,60
2.702.473.5

=
0,04

qun
83
C 1 ng VC bnh qun nm 2003 th to ra 0,04 ng li
nhun. iu ny cho thy VC nm 2003 cha c khai thc ti
a, khng hiu qu lm trong hot ng sn xut kinh doanh,
thng mi v dch v noi chung.

2. Phn tch ynh hnh qun l v s dng VC (TSC) ca

cng ty.
Bng 3: Bng phn tch tnh hnh qun l v s dng VC (TSC)
Ch tiu

2002

2003

Chnh lch
Gi tr
T l

I. TSC

2.828.749.3

2.576.197.7

252.551.6

%
0,87

1. TSC hu hnh

83
2.828.749.3

83
2.576.197.7

00
252.551.6

0,87

Nguyn gi

83
5.082.419.9

83
5.094.882.9

00
12.463.04

0,025

27
69
Hao mn lu k (2.253.670.5 (2.518.685.

2
265.014.6

0,92

(+)
44)
2. TSC thu T-

42

186)

Chnh
3. TSC v hnh
Qua bng trn ta thy TSC gim vo nm 2003 vi s tin
gim 252.551.600 ng, vi t l 0,87% so vi nm 2003.
Nguyn nhn TSC gim ch yu do TSC hu hnh gim
0,87%,

trong nguyn gi tng 0,025%, hao mn gim n

0,92% so vi nm 2002, tring khi cc loi TSC khc khng tng.

Vi doanh nghip thnh lp ca cng ty th vic tng TSC hu
hnh l iu cn v nn lm, nhng cng tu vo mi trng v loi
hnh hot ng ca cng ty m chun b TSC cho ph hp v trong
thn TSC n chim 1 lng vn khng nh v vic thu hi vn
t khon ny li rt kh khn v cn nhiu thi gian nh phn
tch (phn II mc II) chnh vi iu cc nh qun l nn nghin
cu v s dng TSC ng tit kim vn v lng vn lu thng
gip cng ty kp thi u t mi, nhanh chng thu hi vn v to ra
li nhun.
KQHKD
01/01- 01/12/2003

Ch tiu

2002

2003

1
DTT

s
2
10

3
336.500.516.

4
305.485.639.

30

037
016
(6.643.244.95 (4.580.323.12

40

3,1)
1.864.891.83

1,4)
4.688.295.76

50

9
5.686.502.97

6
107.972.644,

LN thun t HKD
LN khc
LN trc thu
Thu TNDN phi

51

np

CHNG 3:
MT S KIN NHM GP PHN HON THIN
CNG TC NHU CU S DNG VN C NH
TI CNG TY CNG NGH PHM NNG.
I.

Nhn xt chung v hot ng kinh doanh ti cng

ty.

3.1 Nhng thun li v kh khn:

3.1.1 Thun li.
Cng ty Cng ngh phm l mt doanh nghip thng mi,
tr s ca cng ty c zxy dng ti 57 L Dun, thnh ph
Nng. Mt hng ca cng ty tham gia vo kinh doanh trn th
trng phong ph v a dng. L trung tm kinh t ca min
Trung, l nhp cu ni lin gia hai min Nam Bc. Hot ng trn
a bn rng ln tri di t Bc vo Nam gip cng ty nhanh chng
nm bt nhu cu tnh hnh th trng trong nc v ngoi nc to
iu kin thun li tiu th hng ho. Cng ty c mng li kinh
doanh phn b rng trn c nc. Do hot ng tiu th hng

ho ti vn phng cng ty kt hp vi cc n v, chi nhnh trc

thuc trn c nc, p ng nhanh, nhu cu ngi tiu dng.
Trong qu trnh hot ng kinh doanh, cng ty khng ngng hon
thin, ci thin v p dng tin b khoa hc k thut a cng ty
tr thnh cng ty thng mi vng mnh mi mt trn th trng
c th c nhng im mnh sau:
- Hot ng kinh doanh ca cng ty ngy cng pht trin mt
hng, cng ty tham gia tiu th ngy cng nhiu trn th trng v
hn na hot ng xut khu dn dn i vo n np v c tng
trng. Hot ng kinh doanh ca cc n v, chi nhnh ngy cng
n nh v c hiu qu gp phn vo s thnh cng ca cng ty.
- phc v tt cho hot ng kinh doanh, cng ty trang
b c s vt cht ngy cng nhiu hn ph hp trong iu kin
kinh doanh mi sc cnh tranh ngy cng cao. H thng kho hng,
ca hng c b tr tng i hp l, thun li v lun lun c
u t sa cha nng cao dn sc cha v cng tc lu tr an
ton.
- C ch qun l v iu hnh kinh doanh ca cng ty tng
i n nh, di s iu hnh ca ban gim c cong ty. Cng ty
lun thay i phng thc bn hng, tng cng cng tc qun l
thu hi n, doanh nghip vy nn hn ch ic ri ro v ti chnh
qun l cjht ch. Vi c cu t chc b tr theo hnh thc trc
tuyn. Chc nng m bo tnh thng nht trong cng tc ch o
cung nh to c s qua li, s ng gp sng to gia cc
phng ban.
- Cn b nhn vin lun c bi dng nghip v, m bo
cng ty c i ng cn b cng nhn vin c trnh cao, nng n
nhit tnh, phc v tt cho cng ty, cho khch hng l mt nh
cung cp ng tin cy.
- Bn cnh nhng thun li cng ty cn c nhng hn ch.
3.1.2 Kh khn.

- Kh nng cnh tranh ca cng ty cha cao, kh khn trong

vic m rng v tip cn th trng.
Hiu qu s dng vn ca cng ty cha cao do khch hangdf
chim dng vn, gy kh khn trong vic kinh doanh.
Vic t chc th trng cn yu, thiu khch hng, thiu cn
b chuyn trch gii c trch nhim m ng cng tc xut
nhp khu.
Kh nng khai thc mt hng cn hn ch, phng thc kinh
doanh dch v thiu nng ng nhy bn.
Tng s vn cng ty ngun vn ch s hu thp, vn kinh
doanh ch yu l ngun vn vay. Do khng ch ng vn.
Trong cng tc ch o kinh doanh co ni, c lc kim tra n
c thc hin mnh lnh kinh doanh cha nghim, thng tin ni b
nhiu lc cha kp thi.
3.2. Nhn xt chung v cng tc k ton
Cng ty t chc b my k ton kh hoan thin vi i ng
nhn vin k ton c trnh tng i cao, ng u, c tinh
thn trch nhim. C cu t chc b my tng i gn, vic phn
cng, cng tc r rng, c th cho tng nhn vin k ton m
bo vic hch ton din ra chnh xc, phn nh kp thi cc nghip
v kinh t pht sinh, hon thnh nhim v cp trn giao ph. Lp
cc bo co v cung cp thng tin kp thi gi n cho ban gim
c, gip gim c nm bt c tnh hnh hot ng kinh doanh
ca cng ty v kh nng tham mu cho lnh o cnh ty trong
cng tc qun l hng ho, tin vn v ti chnh ca cng ty.
T chc b my k ton ca cng ty l m hnh va tp trung
va thanh ton vi hnh thc k ton l nht k chng t ph hp
vi c dim cng ty. Cng ty hot ng tiu th trn a bn kinh
doanh rng gm nhiu b phn hot ng xa cch vn phng cng
ty cho nn hnh thc ny m bo cho cng tc k ton tip cn

oc a bn kinh doanh, va m bo cho cng ty theo di tnh

hnh ti chnh mt cch tp trung nht.
Tuy nhin mt s u im trn cng tc k ton ca cng ty
cn c biu hin mt s hn ch:
Do a bn hot ng ca cng ty rng, khp ni nn cui
thng cc chi nhnh mi gi s sch v vn phng cng ty. Cng
vic hch ton tng hp ph thuc vo tin gi bo co ca cc
chi nhnh cc c hng lm cho cng vic bn rn vo cui thng,
cui qu, dn n tnh trng thng sau mi hon thnh cng vic
k ton thng trc, do vy vic cung cp thng tin c tnh kp thi
cho qun l d ra quyt nh cn thit cha p ng c nhanh
chng.
Nguyn nhn cu mi nguyn nhn l cng tc cn b, mt
b phn nh cn b cng nhn vin cn thiu nng ng v thiu
trch n him, khng phi hp gia phng k ton ca cng ty v
k ton ca cc n v, trung tm t li ch c nhn ln li ch
cng ty. Do vy khng tp trung c sc mnh on kt lm hn
ch n vic pht huy ni lc.
Ti cng ty trong nhng mt hng kinh doanh ch yu nhng
mi vic m s chi tit theo di chi tit cho tng mt hng l cha
c m ch theo di chnh xc, mt cch tng hp chung trong tt
c cc mt hng c th cung cp thng tin cho ban lnh o
cng ty v tnh hnh tiu th nhng mt hng ch yu s khng
chnh xc v s lm chm trong vic tham mu cho ban lnh o.
II.Mt s bin php y mnh nhu cu s dng vng c
nh ti Cng ngh phm Nng:
Xut pht t nhng kh khn v hn ch v nhnh nhu cu
s dng vn c nh cng ty Cng ngh phm Nng nn p
dng mt s bin php sau:
3.1. Rt ngn thi k thu tin bnh qun bng chit khu:

Trc ht cn xc nh r mc tiu ca chnh sch chit

khu. Chit khu l gim tr tng hp gi tr ca ho n bn
hng c p dng i vi khch hng nhm khuyn khch khch
hng thanh ton tin hng trc hn. Mc tiu c bn ca chit
khu l gim c s vn tn ng trong cc khon phi thu ti
u t vo kinh foanh. Trong qu trnh nkinh doanh, vn mua
bn chu l mt yu t quan trng thu ht khch hng. Do o
chnh khch chit khu nhm taoj cho khch hng mt s tin
nm trong khon phi thu, ng thi cng ty cng gim oc s
vn tn ng du t vo kinh doanh gim c phn chi ph li
vay.
T trc n nay cng ty p dng chnh sch kt cu trong
vic qun l v y mnh tc thu hi n. V th trong qu trnh
hot ng kinh doanh ca mnh, vic p dng chnh sch chit
khu nhm thc y khch hng thanh ton sm thu hi tin vn
nhanh ti u t vo sn xut kinh doanh l mt iu thit
thc.
Hin nay cng ty ang thiu vn kinh doanh CAD ch yu
c huy ng t ngun vn vay. Do vic rt ngn k thu tin
bnh qun gip ng vn quay vng nhanh gim c chi ph li
vay ngn hn gp phn nng cao li nhun ca cng ty.
3.2.Qun l tit kim chi ph:
gp phn nng cao li nhun, cng ty nn c k hoch
qun l, tit kim chi ph thng qua vic t chc cng tc lp k
hoch sn xut ng thi phi tng cng h thng kim st ni
b bng cc quy ch hot ng c th.
Gim chi ph li vay ngn hng bng cch huy ng nhng
ngun vay vn c chi ph s dng vn thp v qun l thu hi cng
n Vi phn huy ng vn c phn chi ph s dng vn thp th
cng ty chuyn vn vay ngn hn sau vn vay di hn trong iu

kin nht nh bng cch tranh th k cc hp ng vay di hn

da trn nhng u i v u t.
Nu vic qun l thu hi cng n tt, th cng ty s gim
c chi ph li vay, gim chi ph vo qu trnh kinh doanh tng
vng vn lu ng, vn c quay vng nhanh. iu quan trong l
cng ty gim c ri ro mt vn, gim chi ph n, gim chi ph li
vay, lm tng li nhun./.

Li kt
Hin nay moi doanh nghip noi chung va cng ty
noi ring vn la vn quan trong. Ngun vn la
s canh tranh ban u trong hoat ng san xut kinh
doanh. V th khi a tao lp doanh nghip kinh
doanh ri th vic s dung ngun vn nh th nao
cho at hiu qua tt nht la vn quan tm ln cho
nha quan ly. Hoat ng kinh doanh l hay lai cung t
vic quan ly vn ma co. Vy din bin ngun vn
ngun vn va s dung vn la vn t ln hang
u vach ra chin lc, k hoach cho cng ty noi
ring trong v s doanh nghip hoat ng trn th
trng noi chung. Cng ty co phat trin va ng vng
trc sc canh tranh ngay cang gay gt nay hay
khng? Cung t vic s dung vn cua cng ty ma ra.
Nu s dung vn khng hiu qua se gy kho khn
trong hoat ng va tn tai cua cng ty trong nhng
nm sau o.
Vi tai phn tch nhu cu s dung vn c
nh va s dung vn tai Cng ty Cng ngh phm a
Nng co s hng dn tn tnh cua giao vin, s
giup nhit tnh cua cac c chu, anh ch tai phong
k toan cng ty, s gop y cua cac ban, em hy vong
chuyn cua em phn nao phan anh c thc
trang quan ly vn tai cng ty. Du kin tp trong thi
gian ngn, va kin thc ch hoc c trong nha
trng em khng th i su vao hoat ng kinh doanh
cua Cng ty nhng em mong rng nhng vn ma
em nu ra se gop phn nho vao vic ti a hoa hiu
qua s dung vn tai cng ty.
Em xin chn thanh cam n s hng dn tn tnh
cua c cam n cac anh ch tai phong k toan cua cng
ty, cam n cac ban a giup em hoan thanh tt chuyn
kin tp.

Nhn xet cua c quan thc

tp
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Nhn xet cua giao vin

phan bin
...........................................................................................................
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Nhn xet cua giao vin

hng dn
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MUC LUC
Li m u ......................................................................1
CHNG I : C S L LUN V PHN TCH NHU CU
S DNG VN C NH TRONG DOANH NGHIP
I. NGHA V NHIM V CA PHN TCH NHU CU S DNG VC
........................................................................................................2
I.1 ngha ....................................................................................2
I.2 Nhim v ................................................................................2

II.

PHN TCH TNH HNH S DNG VC .................................2

1.1....................................................TSC ca DN v VC ca DN
.................................................................................................2
a. TSC ca DN :...........................................................................2
b. VC ca DN..............................................................................2
1.2............................................................phn loi TSC ca DN :
.................................................................................................2
a. Phn loi TSC theo hnh thi biu hin ..................................2
b. Phn loi TSC theo mc ch..................................................2
c. Phn loai TSC theo cng dng kinh t....................................3
d. Phn loi TSC theo tnh hnh s dng....................................3
1.3..............................VC v cc c im lun chuyn ca VC
.................................................................................................3
a. VC ..........................................................................................3
b. Cc c im lun chuyn ca VC........................................3

III.

KHU HAO TSC ..................................................................3

1.1.............................................................................hao mn TC
.................................................................................................3
a. hao mn hu hnh ca TSC.....................................................3
b. hao mn v hnh ......................................................................4

1.2........khu hao TSC v cc phng php tnh khu hao TSC

.................................................................................................4
a. khi nim .............................................................................4
b. cc phng php khu hao TSC trong DN................................4
1.3lp k hoch khu hao TSC v qun l s dng qu khu hao
TSC ca
DN...............................................................................................6

IV. Qun tr v nng cao hiu qu s dng VC ca DN...........7

1.1.............................................................. ni dung qun tr VC
.................................................................................................7
a. khai thc v tao lp ngun vn c nh ca DN..........................7
b.bo ton v nng cao hiu qu s dng VC..............................7
c. phn cp qun l VC..............................................................7
1.2...........h thng ch tiu nh gi h qu s dng VC ca DN
.................................................................................................8
CHNG II : PHN TCH TNH HNH S DNG VC CA
CNG TY CNG NGH PHM NNG
I.

A IM HOT NG KINH DOANH V T

CHC B MAY QUN

L TI CNG TY CNP NNG ..................................................9

2.1 Qa trnh hnh thnh , pht trin v chc nng nhim v ti
cng ty CNPN ...............................................................................9
a. Qa trnh hnh thnh , pht trin..............................................9
b. chc nng nhim v ti cng ty CNPN.................................10
2.2 c im hot ng kinh doanh ca cng ty .......................11
2.2.1. c im t chc mng li ca cng ty ...........................11
2.2.2. c im mt hng kinh doanh .........................................11
II. PHN TCH TNH HNH S DNG VC CA CNG TY
2.1. Trnh t cc phng php phn tch din bin ngun vn v s
dng vn

2.2. Phn tch tnh hnh s dng VC

2.3. Phn tch tnh hnh qun l v s dng VC (TSC) ca cng
ty ..................................................................................................18
CHNG III: MT S KIN NHM GP PHN HON THIN
CNG TC S DNG VC TI CTCNPN
I. NHN XT CHUNG V HOT NG KD TAI CONG TY.................19
3.1 nhng thun li v kh khn...................................................19
3.1.1. Thun li.............................................................................19
3.1.2. Kh khn.............................................................................20
3.2 nhn xt chung v cng tc k ton.......................................20
II MT S BIN PHP Y MNH NHU CU S DNG VCD TAI CNP
......................................................................................................21
3.1 rt ngn thi k thu tin bnh qun bng cch chit khu ....22
3.2 qun l tit kim chi ph ........................................................22
Li kt ..........................................................................23