PHN TCH BIN NG NGUN VN V S DNG VN

BI 4: (ti chnh doanh nghip dnh cho ngn hng)

PHN TCH BIN NG NGUN VN V S DNG VN
1. S liu cng ty cung cp:
Bng 1: Bng cn i k ton nm 2001 v 2002
TI SN
A.
I.
II.
III.
1.
2.
3.
IV.
1.
2.
V.
B.

Ti sn ngn hn
Tin
u t ti chnh ngn hn
Cc khon phi thu
Phi thu khch hng
Phi thu khc
D phng phi thu kh
i
Hng tn kho
Hng tn kho
D phng gim gi TK
Ti sn ngn hn khc
Ti sn di hn

31/12/2001 31/12/2002
10.750
1.000
3.500
3.200
600
(300)
6.000
6.240
(240)
250
16.600

11.450
1.500
2.470
2.300
370

7.300
7.600
(300)
180
18.000

N phi tr
N ngn hn
Vay ngn hn
Phi tr ngi bn
Phi tr khc
N di hn

1. Ti sn c nh

15.000

17.000

1.600

1.000

27.350

29.450

31/12/2002

8.350
8.350
5.350
1.700
1.300
-

10.250
8.250
4.350
2.380
1.520
2.000

2.000

19.000
18.700
15.000
600
3.100

19.200
19.000
16.150
1.000
1.850

300

200

Qu khen thng, phc

li

300

200

TNG NGUN VN

27.350

29.450

Ngun vn ch s hu
Vn ch s hu
Vn u t ch s hu
Qu u t pht trin
LN cha phn phi
Ngun kinh ph, qu
18.000 II.
khc

16.600

TNG TI SN

A.
I.
1.
2.
3.
II.

31/12/2001

(200) 1. Vay di hn

I. Ti sn c nh hu hnh

2. Chi ph XDCB d dang

NGUN VN

B.
I.
1.
2.
3.

Da vo s liu cng ty cung cp ta lp c bn 2 nh sau

Bng 2. Bng k ngun vn v s dng vn nm 2002
Ch tiu

31/12/2001

31/12/2002

S dng vn

Ngun vn

TI SN
1...Tin
2...u t ti chnh ngn hn
3...Cc khon phi thu

1.000

1.500

500

3.500

2.470

1.030

4...Hng tn kho

6.000

7.300

250

180

16.600

18.000

1.400

27.350

29.450

3.200

1...Vay ngn hn

5.350

4.350

1.000

2...Phi tr ngi bn

1.700

2.380

680

3...Phi tr khc

1.300

1.520

220

2.000

2.000

15.000

16.150

1.150

600

1.000

400

7...Li nhun cha phn phi

3.100

1.850

1.250

8...Qu khen thng, phc li

300

200

100

27.350

29.450

2.350

4.450

5.550

5.550

5...Ti sn ngn hn khc

6...Ti sn c nh hu hnh
Tng cng

1.300
70

1.100

NGUN VN

4...Vay di hn
5...Vn u t ca ch s hu
6...Qu u t pht trin

Tng cng

Tng mc bin ng ngun vn v s dng vn

Da vo bng k ngun vn v s dng vn ta lp bng phn tch s dng vn, trong lm r mc ch s dng vn v
ngun vn huy ng trong k.
Bng 3. Bng phn tch bin ng ngun vn v s dng vn nm 2002
S dng vn
I....
1...
2...

Tng ti sn
Tin
Hng tn kho

S tin

T trng
3.200
500
1.300

58%
9%
23%

3...
II....
1...
2...
3...

Ti sn c nh hu hnh
Gim ngun vn
Vay ngn hn
Li nhun cha phn phi
Qu khen thng, phc li

1.400
2.350
1.000
1.250
100

25%
42%
18%
23%
2%

Tng cng s dng vn

5.550

100%

Gim ti sn
Cc khon phi thu
Ti sn ngn hn khc
Tng ngun vn
Phi tr ngi bn
Phi tr khc
Vay di hn
Vn u t ca ch s hu
Qu u t pht trin

1.100
1.030
70
4.450
680
220
2.000
1.150
400

20%
19%
1%
80%
12%
4%
36%
21%
7%

Tng cng ngun vn

5.550

100%

Ngun vn
I...
1...
2...
II....
1...
2...
3...
4...
5...

2. Phn tch
Nm 2002 cng ty s dng vn cho cc mc ch ch yu sau:
Tng u t ti sn c nh 1.400 tr. chim 25% tng vn s dng trong k
D tr thm hng tn kho 1.300 tr. chim 23%
Phn phi li nhun 1.250 tr. chim 23%
Tr n vay ngn hn 1.000 tr. chim 18%
ti tr cho cc mc ch trn cng ty s dng cc ngun vn sau:
Vay thm n di hn 2.000 tr. chim 36% tng vn huy ng trong k
Tng thm vn ch s hu 1.150 tr. chim 21%
Thu hi n phi thu 1.030 tr. chim 19%
Chim dng thm vn ngi bn 680 tr. chim 12%
Nh vy, trong nm 2002 cng ty ch trng u t vn m rng quy m sn xut (tng ti sn c nh v tng d tr
hng tn kho), tr bt n vay ngn hn, chia li nhun cho c ng. ti tr cho cc mc ch trn cng ty vay thm
n di hn, tng thm vn ch s hu, thu hi cc khon n ca ngi mua v chim dng vn ca ngi bn.

BI 3: (ti chnh doanh nghip dnh cho ngn hng)

PHN TCH C CU TI SN V NGUN VN
1. S liu cng ty cung cp:
Bng 1: Bng cn i k ton
TI SN

...31/12/2000... ...31/12/2001...

...31/12/2002...

A.
I.
II.
III.
IV.
V.
B.
I.
A.
I.
II.
B.
I.
II.

Ti sn ngn hn
Tin
u t ti chnh ngn hn
Cc khon phi thu
Hng tn kho
Ti sn ngn hn khc
Ti sn di hn
Ti sn c nh hu hnh
TNG CNG TI SN
N phi tr
N ngn hn
N di hn
Ngun vn ch s hu
Vn ch s hu
Ngun kinh ph v qu khc
TNG CNG NGUN VN

10.950
840
200
3.500
6.200
210
14.000
14.000
24.950
8.410
8.410
16.540
16.440
100
24.950

10.750
1.000
3.500
6.000
250
16.600
16.600
27.350
8.350
8.350
19.000
18.700
300
27.350

11.450
1.500
2.470
7.300
180
18.000
18.000
29.450
10.250
8.250
2.000
19.200
19.000
200
29.450

T bng 1 ta tnh c t trng ca tng gi tr theo tng ti sn nh sau:

T trng
So snh
TI SN
...31/12/2000......31/12/2001......31/12/2002......2001/2000......2002/2001...
A. Ti sn ngn hn
44%
39%
39%
-5%
0%
I. Tin
3%
4%
5%
0%
1%
u t ti chnh
II.
ngn hn
1%
0%
0%
-1%
0%
III. Cc khon phi thu
14%
13%
8%
-1%
-4%
IV. Hng tn kho
25%
22%
25%
-3%
3%
V. Ti sn ngn hn khc
1%
1%
1%
0%
0%
B. Ti sn di hn
56%
61%
61%
5%
0%
I. Ti sn c nh hu hnh
56%
61%
61%
5%
0%
TNG CNG TI SN
100%
100%
100%
A. N phi tr
34%
31%
35%
-3%
4%
I. N ngn hn
34%
31%
28%
-3%
-3%
II. N di hn
0%
0%
7%
0%
7%
Ngun vn
B.
ch s hu
66%
69%
65%
3%
-4%
I. Vn ch s hu
66%
68%
65%
2%
-4%
Ngun kinh ph
II.
v qu khc
0%
1%
1%
1%
0%
Qu khen thng,
phc li
0%
1%
1%
1%
0%
TNG CNG
NGUN VN
100%
100%
100%

2. Phn tch
- Qua bng so snh kt cu ti sn v ngun vn trong hai nm 2001 v 2002, ta thy c cu ti sn cng ty thay i theo
hng gim t trng ti sn ngn hn v tng t trng ti sn di hn. T trng ti sn ngn hn nm 2000 l 44%, nm
2001 l 39%, nm 2002 l 39%. Trong , ch yu l gim t trng cc khon phi thu v ti sn ngn hn khc, t trng
hng tn kho vn n nh, t trng tin tng ln. Thay i c cu ti sn ngn hn theo hng ny l c nh gi hp l
v hiu qu.
- Ti sn di hn ca cng ty ch yu l ti sn sn c nh, qua s liu trn bng cn i k ton ta thy t trng ti sn c
nh trong tng ti sn ca cng ty tng dn t nm 2000 n nay.
- T trng n ngn hn ca cng ty c xu hng gim, nm 2000 l 34%, nm 2001 l 31%, nm 2002 l 28%. iu ny
ph hp vi xu hng gim t trng ti sn ngn hn.
- T trng n di hn tng, nm 2000 v 2001 l 0%, n nm 2002 l 7%. Ngun vn ch s hu vn n nh mc
65%.
- Tm li, c cu ti sn v ngun vn ca cng ty t nm 2000 n nm 2002 khng c bin ng ln, tng i an ton
v c xu hng tt hn./.
Bng cn i k ton ngy 21/12/2002
N ngn hn
Ti sn ngn hn
8.250
11.450 tr.
N di hn
2.000
Ti sn di hn
Ngun vn ch s hu
18.000 tr.
19.200