Professional Documents
Culture Documents
A2-QTKD-K44
Muc luc
Muc luc.....................................................................................................................................1
Li m u................................................................................................................................2
I. Gii thiu khi qut:..............................................................................................................3
1.Gii thiu chung v cng ty c phn Bnh Ko Bin Ha Bibica:...................................3
1.1. Qu trnh hnh thnh:..................................................................................................3
1.2. Chc nng hot ng:.................................................................................................3
1.3. Qu trnh pht trin ca Cng ty c nhng nt chnh nh sau:..................................3
1.4. Th phn ca Bibica:...................................................................................................5
2. Tng quan v th trng v mt s i th cnh tranh:....................................................6
2.1. Tng quan th trng:.................................................................................................6
2.2. Mt s i th cnh tranh:..........................................................................................7
2.2.1. i th cnh tranh trong nc:............................................................................7
2.2.2 i th cnh tranh nc ngoi :............................................................................8
Bng cn i k ton.................................................................................................................9
Bo co kt qu kinh doanh....................................................................................................11
II. Phn tch hot ng kinh doanh ca Cng ty c phn Bnh Ko Bin Ha (Bibica):......12
1. Phn tch doanh thu ca doanh nghip:..........................................................................12
2. Phn tch chi ph ca doanh nghip:...............................................................................14
3. Phn tch tnh hnh li nhun ca doanh nghip:............................................................15
4. Phn tch tnh hnh ti chnh doanh nghip:....................................................................18
4.1. Phn tch khi qut ti sn, ngun vn ca doanh nghip:.......................................18
4.1.1. T sut u t:...................................................................................................18
4.1.2. T sut t ti tr:................................................................................................19
4.1.3. H s m bo ngun vn cho hot ng sn xut kinh doanh:........................19
4.2. Phn tch kh nng thanh ton ca doanh nghip:....................................................20
4.2.1. H s thanh ton n ngn hn:...........................................................................20
4.2.2. H s thanh ton nhanh:.....................................................................................21
4.2.3. H s thanh ton tc thi:..................................................................................21
4.2.4. H s thanh ton ton b:...................................................................................22
4.2.5. H s n:............................................................................................................22
4.3. Ch tiu hiu qu s dng ti sn:.............................................................................23
4.3.1. Vng quay ti sn c nh:.................................................................................23
4.3.2. Vng quay tng ti sn:.....................................................................................25
4.3.3. Vng quay khoan phai thu:................................................................................25
4.3.4. Vng quay hng tn kho:...................................................................................26
4.4. Phn tch ch tiu sinh li ca doanh nghip:...........................................................26
4.4.1. T sut sinh li ca ti sn:................................................................................26
4.4.2. T sut sinh li ca vn ch s hu:.................................................................27
III. Kt lun:............................................................................................................................27
1. Kt lun:..........................................................................................................................27
1.1. im mnh:...............................................................................................................28
1.2. im yu:..................................................................................................................28
2. xut:...........................................................................................................................29
Ti liu tham kho..................................................................................................................31
Ph lc....................................................................................................................................32
1
A2-QTKD-K44
Li m u
Phn tch hot ng kinh doanh ni chung hin nay cng tr thnh nhu cu ca
doanh nghip nht l khi Vit Nam gia nhp WTO. C th ni hu ht nhng
quyt nh trong hot ng kinh doanh, u t v ti chnh c hiu qu u xut
pht t cc phn tch khoa hc v khch quan v vy hot ng phn tch kinh
doanh c ngha rt quan trng.
Nhim v chnh ca phn tch hot ng kinh doanh l nh gi chnh xc hiu
qu kinh doanh thng qua h thng ch tiu c xy dng, ng thi xc
nh cc nhn t nh hng ti qu trnh v kt qu kinh hot ng kinh doanh.
T cc s liu phn tch trn s a ra cc xut, gii php c th, chi tit
ph hp vi thc t ca doanh nghip c th khai thc cc tim nng v khc
phc yu km. Bn cnh da vo kt qu phn tch cn c th hoch nh
phng n kinh doanh v d bo kinh doanh.
Nhm chng ti chn Cng ty C phn Bnh ko Bin Ha phn tch l v:
Cng Ty C Phn Bnh Ko Bin Ha (Bibica) c ngi tiu dng bnh chn
l doanh nghip nm trong danh sch nm Cng ty hng u ca ngnh bnh
ko Vit Nam. Bibica 10 nm lin tip t c danh hiu " Hng Vit Nam
cht lng cao " (t 1997-2006). Cng ty c mt h thng sn phm rt a dng
v phong ph gm cc chng loi chnh : Bnh quy, bnh cookies, bnh layer
cake, chocolate, ko cng, ko mm, ko do, snack, bt ng cc dinh dng,
bnh trung thu, mch nha Ngy 17/12/2001 Bibica chnh thc nim yt c
phiu ti trung tm chng khon thnh ph H Ch Minh (HOSE) vi m chng
khon l BBC.
Chng ti hy vng rng phn tch hot ng kinh doanh ca Cng Ty C Phn
Bnh Ko Bin Ha trong 3 nm 2005, 2006, 2007 s phn no gip chng ta
thy c nhng im mnh, im yu, s pht trin ca Bibica trong nhng
nm qua cng nh tim nng ca cng ty.
A2-QTKD-K44
A2-QTKD-K44
A2-QTKD-K44
TPHCM *
ng Nai *
H Ni
Nng
Cn Th
c Lc
S NPP-L
25
14
9
2
2
1
A2-QTKD-K44
Doanh thu
51.237
16.426
9.896
6.146
5.048
4.823
T trng
27,36%
8,77%
5,28%
3,28%
2,70%
2,58%
Hin nay Vit Nam tiu th khong 100.000 tn bnh ko mt nm bnh qun
khong 1,25kg/ngi/nm. Vi khi lng tiu th nh trn tng gi tr ca th
trng bnh ko Vit Nam vo khong 3.800 t ng
Trc giai an i mi, cc c s sn xut bnh ko ln trong c nc ch yu
l cc n v kinh t quc doanh, vi hai loi sn phm chnh l ko cng
khng nhn v bnh bch quy.Giai on i mi bt u ko theo vic nhp
khu nhiu loi bnh ko t bn ngoi do nng lc sn xut trong nc khng
p ng c nhu cu tng ln nhanh chng t vic ci thin thu nhp ngi
dn. Sn phm bnh ko a dng dn. Tuy nhin, n nhng nm cui ca thp
k 90, sn phm trong nc ginh li a s th phn mt v hin chim
khong trn 70% gi th trng.
Tham gia th trng hin nay c khong trn 30 DN sn xut bnh ko c tn
tui trn th trng, S lng cc c s sn xut bnh ko nh khng c thng
k chnh xc, vi sn phm l bnh ko c phm cht thp, c tiu th ti cc
a phng ring l. Cc c s ny c tnh chim khong 35%-40% th phn
bnh ko c nc.
A2-QTKD-K44
A2-QTKD-K44
A2-QTKD-K44
Bng cn i k ton
n v tnh: VN
31/12/2005
31/12/2006
31/12/2007
100.830.486.720
179.079.163.900
11.158.972.479
156.306.589.24
7
22.569.254.239
35.000.000.000
14.055.000.000
27.896.506.491
61.414.409.410
61.749.553.063
(335.143.653)
360.598.340
77.821.142.178
65.831.998.937
63.905.528.141
538.934.796
1.387.536.000
3.719.805.000
33.166.654.300
63.822.664.865
64.157.808.518
(335.143.653)
1.748.015.843
86.670.014.998
64.626.860.632
58.548.317.000
1.098.989.728
4.979.553.904
9.753.219.388
30.318.114.546
86.850.781.794
86.850.781.794
0
3.432.239.607
200.623.326.337
149.255.710.813
81.826.656.838
921.324760
66.507.729.215
39.208.289.669
3.719.805.000
8.269.338.241
178.651.626.898
10.319.224.388
(566.005.000)
12.289.934.978
242.976.604.24
5
39.208.289.669
12.159.325.855
379.702.490.237
Ngun vn
A. N phi tr
I. N ngn hn
II. N di hn
B. Ngun vn ch s hu
86.886.793.280
83.286.318.749
3.600.474.531
91.764.835.618
172.154.628.620
141.006.261.516
31.570.329.740
207.547.861.617
I. Vn ch s hu
90.184.590.235
1. Vn u t ca ch s hu
2. Thng d vn c phn
3. Qu u t pht trin
4. Qu d phng ti chnh
5. Qu khc thuc VCSH
6. Li nhun cha phn phi
56.000.000.000
27.382.833.351
5.539.809.276
1.110.231.382
151.716.226
59.617.754.851
56.438.880.320
3.178.874.531
183.358.849.39
4
182.493.104.01
1
89.900.000.000
70.258.833.351
5.539.809.276
1.110.231.382
15.684.230.002
Ti sn
A. Ti sn ngn hn
I. Tin v cc khon tng ng
tin
II. Cc khon T ti chnh ngn
hn
III. Cc khon phi thu
IV. Hng tn kho
1. Hng tn kho
2. D phng gim gi HTK
V. Ti sn ngn hn khc
B. Ti sn di hn
I. Ti sn c nh
1. Ti sn c nh hu hnh
2. Ti sn c nh v hnh
3. Chi ph xy dng c bn d dang
II. Cc khon u t ti chnh di
hn
1. u t vo cng ty con
2. u t vo cng ty lin kt, lin
doanh
3. u t di hn khc
4. D phng gim gi T di hn
IV. Ti sn di hn khc
Tng cng ti sn
44.423.027.953
205.924.166.234
107.707.820.000
70.226.583.351
7.458.322.848
2.069.231.382
18.040.246.016
A2-QTKD-K44
1.580.245.383
178.651.628.898
10
865.745.383
242.976.604.24
5
1.623.695.383
379.702.490.237
A2-QTKD-K44
Bo co kt qu kinh doanh
n v tnh: VN
Ch tiu
1. DT bn hng v cung
cp DV
2. Cc khon gim tr
3. DTT bn hng v
cung cp DV
4. GVHB
5. Li nhun gp
6. DT t hot ng ti
chnh
7. Chi ph ti chnh
Trong : chi ph li vay
8. Chi ph bn hng
9. Chi ph qun l doanh
nghip
10. LNT t hot ng
KD
11. Thu nhp khc
12. Chi ph khc
13. Li nhun khc
14. Tng li nhun trc
thu
15. Thu thu nhp DN
16. Li nhun sau thu
17. Li c bn trn c
phiu
Nm 2005
287.091.873.69
5
1.729.630.268
285.362.243.42
7
216.296.053.95
3
69.066.189.474
Nm 2006
343.061.150.26
7
1.730.500.189
341.330.650.07
8
254.908.885.17
6
86.421.764.902
Nm 2007
219.830.271
9.011.374.278
14.189.899.449
3.152.731.691
3.094.576.229
35.855.608.472
3.323.504.266
2.478.137.604
51.307.969.400
3.717.954.055
3.297.174.121
74.254.015.306
14.356.957.577
16.092.048.926
21.060.872.607
15.920.722.005
24.709.616.588
33.470.431.722
560.727.081
390.346.920
170.380.161
1.160.267.499
538.102.347
622.165.152
1.222.964.533
659.430.628
563.533.905
16.091.102.166
25.331.781.740
34.033.965.627
3.772.985.317
12.318.116.849
6.149.268.168
19.182.513.572
9.038.734.795
24.995.221.832
1.989
2.593
2.541
11
456.850.115.543
2.874.617.047
453.975.498.496
335.662.124.255
118.313.374.241
A2-QTKD-K44
Bin ng 06/05
ST
TT
Tng DT
55,969,276,572
TL
19.5
0
Cc
khon
869,921
gim tr
(0.10) 0.05
DT thun
0.10
55,968,406,651
19.6
1
Bin ng 07/06
ST
TT
113,788,965,27
6
TL
33.17
1,144,116,858
0.12
66.11
112,644,848,41
8
(0.12) 33.00
A2-QTKD-K44
nhng nm qua cho thy thng hiu Choco Bella ca Bibica lun l s la
chn u tin ca ngi tiu dng do m bo c cht lng, mu m p,
sang trng, ph hp th hiu thm m. Ngy Tt thiu nhi 01/06, Bibica cng
tung ra th trng sn phm mi, n nhu cu mua sm ca cc h gia nh, cc
c quan t chc chm lo cho tr em. C th ni, Bibica chu kh cung cp
nhu cu ca mi i tng khch hng mi tui, gip y mnh tc tiu
th sn phm, em li doanh thu ngy cng ln.
Nhc n nhng nguyn nhn khin doanh thu ca cng ty khng ngng tng,
cn phi k n n lc vn ra ngoi bin gii Vit Nam ca Bibica. 2 ln
c tn nhim chn lm nhn hng bnh ko phc v cc hi ngh quc t :
ASEM 5 ( nm 2004) v gn y nht l hi ngh APEC 2006. Sn phm bnh
ko Bibica phc v cho hi ngh APEC l nhng sn phm c cht lng cao
c ngi tiu dng tn nhim bnh chn hng Vit Nam cht lng cao
trong nhiu nm lin. ng thi vi vic qung b hnh nh cho bn b quc t,
Bibica cng rt chu kh to dng uy tn v cng c hnh nh mt doanh nghip
thnh t v cng ng trong nc. iu ny c th hin bng mt lot cc
hot ng x hi c s tham gia ca Bibica nh: Ti tr sn phm dinh dng
cho bnh nhn ngho b bo s 6 ; Bibica vi chng trnh Tri tim nhn i;
cc hot ng ti tr cho dp tt Trung Thu; hay ti tr 70 triu ng cho tr em
b teo ha c DeltaTt c nhng hot ng x hi nay gip Bibica khng
ngng cng c thng hiu v uy tn ca mnh, tr thnh doanh nghip sn xut
bnh ko hng u ti Vit Nam, to dng c s tn nhim i vi khch
hng, gip tng doanh thu.
Nm 2007, doanh thu ca cng ty l 456,850,115,543 VN, tng hn 113
ttng ng vi 33,17%. L gii iu ny, bn cnh nhng l do nu trn,
cn phi k n vic Bibica chnh thc khi cng xy dng nh my Bibica
Bnh Dng vo ngy 22/01/07. D n Nh my Bibica Bnh Dng trn din
tch 40.000 m2, trong gm 79 t ng l tng vn u t giai on 1, gm
xy dng nh xng v u t dy chuyn sn xut bnh bng lan kem cao cp
t , Chu u c nng sut 2.500 tn sn phm/nm. Vic u t giai on 1
Nh my Bibica Bnh Dng d kin s gp phn tng thm doanh thu bnh
qun hng nm ca Bibica hn 90 t ng/nm v thc t l doanh thu nm
2007 tng thm ti hn 113 t so vi nm 2006.
13
A2-QTKD-K44
Bin ng 06/05
ST
TL
TT
Bin ng 07/06
ST
TL
112,644,848,418
33.00
2.15
27,914,869,587
41.42
2.47
22,946,045,906
44.72
1.78
4,968,823,681
30.88
(1.78) (0.08)
Tsf
55,968,406,651
19.61
17,187,452,277
34.23
15,452,360,928
43.10
4.72
1,735,091,349
12.09
(4.72) (0.32)
TT
1.25
Tsf
1.32
A2-QTKD-K44
Bin ng 06/05
Bin ng 07/06
ST
TL
TT
ST
TL
TT
9,240,679,57
57.43
8,702,183,887 34.35
4
8,788,894,58
55.20 (1.40) 8,760,815,134 35.46 0.80
3
265.1
451,784,991
1.40
(58,631,247) (9.42) (0.80)
6
15
A2-QTKD-K44
Bin ng 06/05
ST
TL
55,968,406,65 19.6
1
1
38,612,831,22 17.8
3
5
17,355,275,42 25.1
8
3
1.12
15,452,360,92 43.1
8
0
11.8
1,705,091,349
8
7. T sut ph CFBH
8. T sut ph CFQL
9. LNT hot ng bn hng,
cung cp DV
10. T l LNT/DTT
11. T l LNT/GV
8,788,894,583
2,376,528,255
6,864,396,723
16
55.2
0
1.66
1.69
62.9
9
55.7
3
Bin ng 07/06
ST
TL
112,644,848,41
33.00
8
80,753,239,079
31.68
31,891,609,339
36.90
0.74
22,946,045,906
44.72
4,998,823,681
31.12
8,760,815,134
35.46
0.13
0.10
2,889,221,223
46.98
5,812,708,260
30.30
A2-QTKD-K44
(trch bng phn tch cc nhn t nh hng n li nhun thun nm 20052006 v 2006-2007)
Doanh thu thun t hot ng bn hng v cung cp dch v ca doanh nghip
tng dn qua cc nm t 2005 n 2007. Nm 2005 doanh thu thun l hn 285
t th n nm 2006 con s ny tng ln mc hn 341 t v gn 453 t vo
nm 2007. So vi nm 2005 doanh thu thun nm 2006 tng gn 55 t tng
ng vi 19.61%. Nm 2007 so vi nm 2006 mc tng ln ti hn 112 t
ng (33.00%). Nhn vo cc con s trn ta c th thy r hot ng sn xut
kinh doanh ca Bibica c s tng trng rt n tng: bin ng doanh thu
thun 07/06 gp i so vi 06/05.
Li nhn gp hot ng bn hng v cung cp dch v nm 2006 cao hn nm
2005 hn 38 t tng ng vi mc tng 25.13%. Bin ng li nhun gp nm
2007-2006 mc ln hn hn so vi nm 2006-2005: 36.90%. iu ny c th
l gii qua s gia tng ca doanh thu thun nm 2007 so vi nm 2006.
Nm 2005, 100 ng doanh thu thu v c 24.20 ng l li nhun gp. T l
LNG/DTT ny tng nh trong 2 nm 2006 v 2007. Cho n nm 2007, 100
ng doanh thu thu v c ti 26.06 ng li nhun gp. T l ny cho thy
kt qu kinh doanh ca Bibica trn c s gi vn hng bn cng nh hiu qu
ca vic iu chnh gi v qun l gi vn hng bn ca doanh nghip u tng.
Chi ph bn hng nm 2006 so vi nm 2005 tng 43.10%. Nm 2007 mc tng
ny khng c s thay i ng k v t mc 44.72% nhng chi ph qun l li
c s gia tng t bin. Bin ng chi ph qun l 07/06 cao gp 2.6 ln so vi
bin ng 06/05. iu ny nh hng trc tip ti mc tng ca li nhun
thun. Tng trng li nhun thn giai on 2005-2006 t 55.20% nhng n
thi k 2006-2007 li ch mc 35.46%. Tuy nhin nu nhn vo t sut ph chi
ph qun l ta li thy t sut ph gim t 5.03% (2005) xung 4.64% (2007).
Tng chi ph qun l, m rng sn xut kinh doanh nhng Bibica cng ng
thi nng cao c hiu qu qun l. l do Bibica ng dng c hiu qu
gii php phn mm ERP ( Enterprise Resources Planning- Hoch nh cc
ngun lc doanh nghip) trong qun l cc khu mua hng, bn hng sn
xut
Bn cnh , t l LNT/DTT v t l LNT/GV t nm 2005 n 2007 u
tng. Nm 2005, 1 ng chi ph b ra thu c 5.97 ng li nhun thun trong
khi nm 2007, 1 ng chi ph b ra thu v c 7.77 ng li nhun thun. 2 t
l trn cho thy hot ng sn sut kinh doanh ni chung cng nh kh nng
17
A2-QTKD-K44
Cc ch tiu
T sut u
t
T sut t ti
tr
TSL/NNH
TSC/NVTX
Bibica
Kinh
Hi H
Nm Nm Nm Nm Nm Nm Nm Nm Nm
2005 2006 2007 2005 2006 2007 2005 2006 2007
0.37
0.27
0.39
0.29
0.28
0.14
0.31
0.26
0.41
0.50
0.75
0.54
0.65
0.63
0.80
0.40
0.44
0.51
1.35
1.90
3.16
1.31
1.63
1.60
2.68
0.40
2.23
0.41
5.70
0.51
1.49
0.58
1.61
0.47
1.45
0.68
4.1.1. T sut u t:
Cc ch
tiu
T sut u
t
Bibica
Nm Nm Nm
2005 2006 2007
Kinh
Hi H
Nm Nm Nm Nm Nm Nm
2005 2006 2007 2005 2006 2007
0.37
0.29
0.27
0.39
0.28
0.14
0.31
0.26
0.41
A2-QTKD-K44
Nm
2005
Bibica
Nm Nm
2006 2007
Kinh
Nm Nm Nm
2005 2006 2007
0.50
0.75
0.65
0.54
0.63
0.80
Nm
2005
Hi h
Nm
2006
Nm
2007
0.40
0.44
0.51
Cc ch tiu
Nm
2005
TSL/NNH 1.21
TSC/NVTX 0.70
Bibica
Nm
2006
2.32
0.35
Nm
2007
1.27
0.63
Kinh
Nm Nm Nm
2005 2006 2007
1.83 1.52 3.8
0.40 0.41 0.18
Nm
2005
1.50
0.58
Hi H
Nm
2006
1.60
0.47
Nm
2007
1.40
0.68
A2-QTKD-K44
Bibica
Cc ch tiu Nm Nm Nm
2005 2006 2007
H s thanh
1.21 2.32 1.27
ngn hn
H s thanh
ton n
0.47 1.37 0.53
nhanh
H s thanh
0.13 0.86 0.32
tc thi
H s thanh
2.06 4.08 2.21
ton ton b
H s n
0.50 0.25 0.45
Kinh
Nm Nm Nm
2005 2006 2007
Hi H
Nm
Nm
2005 2006
Nm
2007
1.83
1.52
3.8
1.50
1.60
1.40
1.25
0.81
2.37
0.60
0.7
0.70
0.22
0.17
1.15
0.20
0.30
0.30
2.91
2.67
5.22
1.67
1.77
2.04
0.34
0.37
0.19
0.60
0.57
0.49
A2-QTKD-K44
Kinh
Nm Nm Nm
2005 2006 2007
1.25 0.81 2.37
Hi H
Nm Nm Nm
2005 2006 2007
0.60
0.7
0.70
Bibica
Kinh
21
Hi h
Nm
2005
HSTTTT 0.13
tiu
Nm
2006
0.86
A2-QTKD-K44
Nm
2007
0.32
Nm
2005
0.22
Nm
2006
0.17
Nm
2007
1.15
Nm
2005
0.20
Nm
2006
0.30
Nm
2007
0.30
Kinh
Hi H
Nm
2005
Nm
2006
Nm
Nm
200
2005
7
Nm
2006
Nm
2007
Nm
2005
Nm Nm
2006 2007
2.06
4.08
2.21
2.67
5.22
1.67
1.77
2.91
2.04
Bibica
Nm Nm Nm
2005 2006 2007
Kinh
Nm Nm Nm
2005 2006 2007
22
Hi H
Nm Nm Nm
2005 2006 2007
h s
n
0.50
0.25
A2-QTKD-K44
0.45
0.34
0.37
0.19
0.60
0.57
0.49
Cc ch tiu
Vng quay
TSC
Vng quay
TTS
Vng quay
KPT
Vng quay
HTK
Bibica
Nm Nm Nm
2005 2006 2007
Kinh
Nm Nm Nm
2005 2006 2007
Hi h
Nm Nm Nm
2005 2006 2007
4.42
5.71
3.04
3.51
3.87
0.94
6.82
7.02
4.03
1.60
1.40
1.20
1.02
1.07
0.40
2.1
2.0
1.8
18.0
4.3
4.3
5.01
3.91
8.63
12.82
9.31
14.63
10.20
3.50
10.41
4.02
5.95
5.87
Bibica
Nm Nm Nm
2005 2006 2007
Kinh
Nm Nm Nm
2005 2006 2007
Hi H
Nm Nm Nm
2005 2006 2007
Vng quay
TSC
4.42
3.51
6.82
5.71
3.04
3.87
0.94
7.02
4.03
A2-QTKD-K44
24
A2-QTKD-K44
Cc ch tiu
Bibica
Nm Nm Nm
2005 2006 2007
Kinh
Nm Nm Nm
2005 2006 2007
Vng quay
TTS
1.60
1.02
1.40
1.20
1.07
0.40
Hi H
Nm Nm Nm
2005 2006 2007
2.1
2.0
1.8
Bibica
Nm Nm Nm
2005 2006 2007
Kinh
Nm Nm Nm
2005 2006 2007
Vng
10.20 10.41 18.01 11.21 13.23 15.65
quay KPT
Hi H
Nm Nm Nm
2005 2006 2007
4.3
4.3
5.01
25
A2-QTKD-K44
Bibica
Nm Nm Nm
2005 2006 2007
Kinh
Nm Nm Nm
2005 2006 2007
Hi H
Nm Nm Nm
2005 2006 2007
3.50
8.63
12.82
4.02
3.91
5.95
5.87
9.31
14.63
Cc ch
tiu
Nm
2005
ROA(%) 6.90
ROE(%) 13.42
Bibica
Nm
2006
7.90
11.10
Kinh
Nm Nm Nm Nm Nm
2007 2005 2006 2007 2005
6.67 12.65 17.60 7.86 9.40
11.35 19.20 29.16 9.80 23.30
Hi H
Nm
2006
9.00
20.60
Nm
2007
10.10
19.90
26
Hi H
Nm Nm Nm
2005 2006 2007
9.40 9.00 10.10
A2-QTKD-K44
Hi H
Nm Nm
2006 2007
20.60 19.90
III. Kt lun:
1. Kt lun:
Bng vic phn tch doanh thu, chi ph, li nhun v tnh hnh ti chnh ca
cng ty c phn Bnh Ko Bibica, chng ta thy c ton b nhng im
mnh, im yu trong hot ng kinh doanh ca cng ty.
27
A2-QTKD-K44
1.1. im mnh:
- Nhin chung kha nng thanh toan cua cng ty la khng my sang sua. Nm
2007, h s thanh ton ngn hn ca Bibica gim ch cn 1.27 cho thy kh
nng thanh ton ngn hn ca Bibica gim r rt. Trong khi o h s thanh
ton nhanh va h s thanh toan tc thi ca Bibica cng u thp hn 1 chng
cho thy lng tin mt cng nh l cc khon tng ng tin (c tnh thanh
khon cao nht) lun mc thp hn nhiu so vi nhng khon n ngn hn v
cng ty gn nh khng kh nng thanh ton trong nu khng s dng n
cc bin php i vay, bn hng tn kho hay i thu cc khon phi thu.
- Trong khi o cc khon n lai chim mt t l cao trn tng ti sn ca Bibica
, cao hn rt nhiu so vi trung bnh ngnh nm 2007 l 0.24 v th dn n
nhng ri ro trong kh nng thanh ton trong di hn v thanh khon trong ngn
hn ca Bibica l kha ln.
28
A2-QTKD-K44
A2-QTKD-K44
Bn canh cng ty cung cn m rng h thng phn phi ca mnh rng khp
c nc. Tnh n nay Bibica mi ch c hn 108 i ly phn phi, cn rt
khim tn so vi con s 200 ai ly ca Kinh . Nu nh vic ci tin cht
lng, mu m sn phm gip cng ty c c nim tin t ngi tiu dng th
vic m rng i l s tng th phn cho cng ty. ng thi hin nay, th trng
chnh ca Cng ty l khu vc min Nam, chim 70% doanh thu ca Cng ty.
Khu vc min Trung-Cao nguyn v khu vc min Bc c t trng doanh thu
ngang nhau, mi khu vc chim 15% doanh thu ca Cng ty nn Bibica cung
cn tp trung hn na phat trin cac ai ly khu vc min Trung va min
Bc, m rng thi trng.
30
A2-QTKD-K44
31
A2-QTKD-K44
Ph lc
Bng 1: Bng phn tch bin ng doanh thu nm 2005-2006 v 2006-2007
Ch tiu
Tng DT
Cc khon gim
tr
DT thun
Nm 2005
ST
287,091,873,695
TT
Nm 2006
ST
343,061,150,267
TT
Nm 2007
ST
456,850,115,543
TT
Bin ng 06/05
ST
TT
55,969,276,572
TL
19.50
Bin ng 07/06
ST
TT
113,788,965,276
TL
33.17
1,729,630,268
0.60
1,730,500,189
0.50
2,874,617,047
0.63
869,921
(0.10)
0.05
1,144,116,858
0.12
66.11
285,362,243,427
99.40
341,330,650,078
99.50
453,975,498,496
99.37
55,968,406,651
0.10
19.61
112,644,848,418
(0.12)
33.00
Nm 2005
ST
Nm 2006
TT
Tsf
285,362,243,427
Nm 2007
ST
TT
Tsf
341,330,650,078
50,212,566,049
17.60
67,400,018,326
ST
Bin ng 06/05
TT
Tsf
TL
55,968,406,651
19.61
21.00
17,187,452,277
34.23
453,975,498,496
19.75
95,314,887,913
Bin ng 07/06
ST
TT
Tsf
ST
TL
112,644,848,418
33.00
2.15
27,914,869,587
41.42
TT
Tsf
1.25
35,855,608,472
71.41
12.56
51,307,969,400
76.12
15.03
74,254,015,306
77.90
16.36
15,452,360,928
43.10
4.72
2.47
22,946,045,906
44.72
1.78
1.32
14,356,957,577
28.59
5.03
16,092,048,926
23.88
4.71
21,060,872,607
22.10
4.64
1,735,091,349
12.09
(4.72
)
(0.32
)
4,968,823,681
30.88
(1.78
)
(0.08)
32
A2-QTKD-K44
Nm 2005
Nm 2006
Nm 2007
Bin ng 06/05
ST
TL
Bin ng 07/06
ST
TL
285,362,243,427
341,330,650,078
453,975,498,496
55,968,406,651
19.61
112,644,848,418
33.00
216,296,053,953
69,066,489,474
24.20
35,855,608,472
14,356,957,577
12.56
5.03
254,908,885,176
86,421,764,902
25.32
51,307,969,400
16,062,048,926
15.03
4.71
335,662,124,255
118,313,374,241
26.06
74,254,015,306
21,060,872,607
16.36
4.64
38,612,831,223
17,355,275,428
80,753,239,079
31,891,609,339
15,452,360,928
1,705,091,349
17.85
25.13
1.12
43.10
11.88
22,946,045,906
4,998,823,681
31.68
36.90
0.74
44.72
31.12
15,920,722,005
24,709,616,588
33,470,431,722
8,788,894,583
55.20
8,760,815,134
35.46
5.58
5.97
3,772,985,317
12,318,116,849
7.24
7.67
6,149,513,572
19,182,513,572
7.37
7.77
9,038,734,795
24,995,221,832
2,376,528,255
6,864,396,723
1.66
1.69
62.99
55.73
2,889,221,223
5,812,708,260
0.13
0.10
46.98
30.30
Nm 2005
ST
TT
16,091,102,166
Nm 2006
ST
TT
25,331,781,740
Nm 2007
ST
TT
34,033,965,627
Bin ng 06/05
ST
TL
9,240,679,574
57.43
TT
Bin ng 07/06
ST
TL
8,702,183,887
34.35
TT
15,920,722,005
98.94
24,709,616,588
97.54
33,470,431,722
98.34
8,788,894,583
55.20
(1.40)
8,760,815,134
35.46
0.80
170,380,161
1.06
622,165,152
2.46
563,533,905
1.66
451,784,991
265.16
1.40
(58,631,247)
(9.42)
(0.80)
33