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1.TNG QUANG V TN DNG NGN HNG 1.1 .

KHI NIM TN DNG NGN HNG Tn dng ngn hng tha thun khch hng s dng mt ti sn (bng tin,ti sn thc hay uy tn) vi nguyn tc c hon tr bng cc nghip v cho vay,chic khu (ti chic khu), cho thu ti chnh, bo lnh ngn hng v cc nghip v khc. 1.2.C IM TN DNG NGN HNG Th nht, tn dng ngn hng da trn c s lng tin.Ngn hng ch cp tn dng khi c lng tin vo vic khch hng s dng vn vay ng mc ch, hiu qu v c kh nng hon tr n vay (gc, li) ng hn. Th hai, tn dng l s chuyn nhng mt ti sn c thi hn.Ngn hng l trung gian ti chnh i vay cho vay, nn mi khon tn dng ca ngan hng u phi c thi hn, bo m cho ngn hng hon tr v huy ng. Th ba, tn dng phi trn nguyn tc hon tr c gc v li.Nu khng c s hon tr th khng c coi l tn dng. Ga tr hon tr phi ln hn gi tr lc cho vay (gi tr gc), ngha l ngoi vic hon tr gi tr gc, khch hng phi tr cho ngn hng mt khon li phi lun lun l mt s dng, c nh vy mi b p c chi ph hot ng v to ra li nhun cho ngn hng, phn nh bn cht hot ng kinh doanh ca ngn hng,phn nh bn cht hot ng kinh doanh ca ngn ngn hng. Th t, tn dng phi trn c s l hot ng tim n ri ro cao cho ngn hng.Vic thu hi tn dng ph thuc khng nhng vo bn than khch hng, m cn ph thuc vo mi trng hot ng,ngoi tm kim sot ca khch hng nh s bin ng v gi c, li sut, t gi, lm pht, tn trng kinh t, th trng, thin taikhi khch hng gp kh khn do mi trng kinh doanh thay i, dn n kh khn trong vic tr n, iu ny khin cho ngn hng gp ri ro tn dng. Th nm, tn dng phi trn c s cam kt hon tr v iu kin.Qa trnh xin cho vay din ra trn c s nhng cn c php l cht ch nh: Hp ng tn dng,kh c vay tin, hp ng bo lnh,trong bn i vay phi cam kt hon tr v iu kin khon vay cho ngn hng khi n hn. T cc c im trn cho thy, tn dng ngn hng phi bo m c hai nguyn tc c bn sau: Th nht, vn vay phi c s dng ng mc ch.

Th hai, vn vay phi c hon tr c gc v li ng hp ng c cam kt trong hp ng. 1.3.VAI TR TN DNG NGN HNG a/i vi nn kinh t: Th nht, vai tr kinh t c bn ca tn dng ngn hng l lun chuyn vn t nhng ngi (c nhn, h gia nhcng ty v chnh ph) c ngun vn thng d (do chi tiu t hn thu nhp n nhng ngi tiu th ht(do nhu cu chi tiu vt qu thu nhp.Nhu cu vay vn khng ch u t kinh doanh m cn dung tha nm nhu cu tiu dng trc mt.Ti sao vic lun chuyn vn t ngi tip kim sang ngi s dng vn li quan trng vi nn kinh t? Cu tr li l v, nhng ngi tip kiemj thng khng ng thi l nhng ngi c hi u t sinh li cao.Nh vy, nu khng c ngn hng, th vic lun chuyn vn gia cc ch th trong nn kinh t s ch tc. Chnh v vy, knh lun chuyn vn qua ngn hng c ngha rt ln trong vic thc y tnh hiu qu ca nn kinh t. Th hai,tn dng ngn hng khng gii hn ch trong chc nng truyn thng l lun chuyn vn t ni tha n ni thiu m cn gip phn b hiu qu cc ngun lc ti chnh trong nn kinh t.thng qua tn dng ngn hng ,m vn t nhng ngi thiu cc d n u t hiu qu hn nhng thiu vn. kt qu l, kinh t tng trng,to cng n vic lm,v nng sut lao ng cao. Th ba, thng qua vic u t vn tn dng vo ngnh,ngh, khu vc kinh t trng im s thc y s pht trin ca cc nghnh, ngh , hnh thnh nn c cu hin i, hp l v hiu qu. Th t, tn dng ngn hng gp phn lu thng tin t, hng ha, iu tit th trng, kim sot gi tr ng tin v thc y qu trnh m rng giao lu kinh t ca cc nc. Th nm, tn dng ngn hng mang li ngun thu ln cho NSNN thng qua tu thu nhp v li t y thc u t ca cnh ph. Th su, tn dng ngn hng l knh truyn ti vn ti tri ca nh nc n nng nghip,nng thn, gp phn xa i gim ngho, n nh chnh tr, x hi. b.i vi khch hng: Th nht, tn dng ngn hng p ng kp thi nhu cu v s lng v cht lng vn cho khch hng.Vi cc u im nh an ton,thun tin nhanh chng, d tip cn

v c kh nng p ng c nhu cu vn ln, tn dng ngn hng tha mn dc nhu cu a dng ca KH Th hai, tn dng ngn hng gip nh u t nm bt c nhu cu kinh doanh, doanh nghip c vn sn xut, cc c nhn c kh nng ti chnh trang ch cho cc khon chi tiu nng cao cht lng cuc sng Th ba, tn dng ngn hng rng buc trch nhim khch hng hon tr vn gc v li trong thi hn nht nh nh tha thun.Do , buc khch hng phi n lc, tn dng ht kh nng ca mnh s dng vn vay hiu qu, y nhanh qu trnh sn xut,em li li nhun cho doanh nghip v m bo ngha v tr n cho ngn hng. c.i vi ngn hng: Th nht, tn dng l hot ng truyn thng, chim t trng ln nht trong tng ti sn c v mang li ngun thu nhp ch u cho ngn hng (t 70 n 90%). Mc d t trng ca hot ng tn dng ang c xu hng gim, nhng tn dng ngn hng vn lun l nghip v s dng vn quang trng nht i vi mi ngn hng. Th hai, thng qua hot ng tn dng m ngn hng a dng a dng ha c danh mc ti sn c, gim thiu ri ro. Th ba, thng qua hot ng tn dng, ngn hng m rng c cc loi hnh dch v khc, nh thanh ton, thu ht tin gi, kinh doanh ngoi t, t vn 1.4.PHN LOI TN DNG Kinh t th trng cng pht trin,xu hng t do ha cng pht trin, xu hng t do ha cng su sc,th cc ngn hng cng phi nghin cu a ra cc hnh thc tn dng a dng nhm p ng tt nht nhu cu ca khch hng, t a dng ha danh mc u t, thu ht khch hng, tng li nhun, thc hin phn ton ri ro v ng vng trong cnh trnh. Chnh v vy,ngn hng cung cp nhiu loi tn dng, cho nhiu i tng khch hng vi nhng mc ch s dng khc nhau. trnh nhm ln v c ci nhn tng qut v cc loi tn dng, ngi ta phn loi tn dng theo mt s tiu ch sau: 1.Cn c vo thi hn tn dng: 1.1.Tn dng ngn hn: L loi tn dng c thi hn n 1 nm v c s dng b p thiu ht vn lu ng tm thi ca cc doanh nghip, phc ph nhu cu tiu dung c nhn v h gia nh.

1.2.Tn dng trung hn: L loi tn dng c thi hn t trn mt nm n 5 nm v s dng ch yu u t mua sm ti sn c nh, ci tin v i mi trang thit b, m rng sn xut v xy dng cng trnh va v nh c thi hn thu hi vn nhanh.Tn dng trung di hn cn l ngun quang trng hnh thnh nn vn lu ng thng xuyn ca cc doanh nghip, c bit l i vi doanh nghip mi thnh lp. 1.3.Tn dng di hn: L loi tn dng c thi hn trn 5 nm, p ng cho nhu cu u t di hn nh: xy dng c s h tng (nh xng, dy chuyn sn xut), xy dng c s h tng (ng x, cng bin, sn bay),ci tin v m rng sn xut c quy m ln.Do thi hn u t thng ko di, nn tn dng di hn thng p dng hnh thc gii ngn nhiu laanftheo tin d n. Nhn chung, tn dng di hn chu ru ro rt ln, bi v thi hn cng di, th nhng bin ng khng d tnh c th xy ra cng ln. 2.Cn c vo bo m tn dng: 2.1.Tn dng c bo m: L tn dng c ti sn, ti sn cm c, th chp hoc c bo lnh ca ngi th ba. Hnh thc tn dng ny p dng i vi nhng khch hng khng uy tn, khi vay vn phi c ti sn bo m hoc phi c ngi bo lnh. Ti sn bo m hoc bo lnh ca ngi th ba l cn c php l ngn hng c thm ngun thu d phng khi ngun thu chnh (dng tin) ca con n thiu ht, to p lc buc con n phi tr n, gim thiu ri roc ho ngn hng. 2.2.Tn dng khng c bo m: L tn dng khng c ti sn cm c, th chp khng c bo lnh ca ngi th ba. Loi tn dng ny p dng cho nhng khch hng mi, c h s tn nhim khng cao. 3.Cn c mch ch tn dng: 3.1.Tn dng bt ng sn: y l cc khon tn dng u t vo bt ng sn, bao gm: -Tn dng ngn hn cho xy dng v m rng t ai. -Tn dng di hn mua t ai, nh ca,cn h, c s dch v, trang tri v bt ng sn nc ngoi. 3.2.Tn dng cng thng nghip: y l cc khon tn dng cp cho doanh nghip trang tri cc doanh nghip trang tri cc chi ph nh mua hng ha, nguyn vt liu, tr thu, v chi tr lng.

3.3. Tn dng nng nghip: y l khon tn dng cp cho cc hot ng nng nghip, nhm tr gip cc hot ng nng nghip, nhm tr gip cc hot ng trng trt, thu hoch ma mn v chn nui gia sc. 3.4. Tn dng tiu dng: y l khon tn dng cp cho c nhn, h gia nh mua sm hng ha tiu dng t tin nh xe hi, nh di ng, trang thit b trong nh 4. Cn c vo ch th vay vn: 4.1.Tn dng doanh nghip (tn dng bn bun): Gi l bn bun v nhng doanh nghip thng vay vi nhng khon vay c gi tr ln. 4.2.Tn dng c nhn, h gia nh (tn dng bn l): Gi l bn l v nhng c nhn thng vay vi nhng khon vay c gi tr nh nhm vo mc ch tiu dng. 4.3. Tn dng cho cc t chc ti chnh: y l cc khon tn dng cp cho cc ngn hng, cng ty bo him, cng ty ti chnh c cc t chc ti chnh khc. Nhng khon i vay ny tr thnh ngun vn ca ngn hng i vay, nn chng c th dung tr n hay cho vay li. 5.Cn c hnh thc hon tr n vay: 5.1 Tn dng tr gp: l loi tn dng m khch hng phi hon tr vn gc v li vay nh k thnh nhng khon bng nhau. Loi tn dng ny p dng cho nhng khon vay ln v c thi hn di 5.2 Tn dng hon tr mt ln: l loi tn dng m khch hng ch hon tr vn gc v li vay mt ln khi n hn. Loi tn dng ny p dng cho nhng khon vay nh v c thi hn ngn 5.3 Tn dng hon tr theo yu cu: l loi tn dng m khch hng c th hon tr n vay bt c khi no. Loi tn dng ny thng p dng cho nhng khon vay thy chi, th tn dng. 6. Cn c vo hnh thi gi tr ca tn dng: 6.1 Tn dng bng tin: l tn dng m hnh thi tn dng ca n l bng tin. Tn dng bng tin gi l cho vay. 6.2 Tn dng bng ti sn: l tn dng m hnh thi tn dng ca n l bng ti sn. Hnh thc tn dng ny chnh l cho thu ti chnh.

6.3 Tn dng uy tn: l tn dng m hnh thi tn dng ca n l bng uy tn. Hnh thc tn dng ny chnh l bo lnh ngn hng. 7. Cn c vo xut x tn dng: 7.1 Tn dng trc tip: l hnh thc tn dng, trong ngn hng cp vn trc tip cho khch hng c nhu cu vay vn, ng thi khch hng hon tr n vay trc tip cho ngn hng. 7.2 Tn dng gin tip: l hnh thc cp tn dng thng qua trung gian nh: tn dng y thc, tn dng thng qua t chc on th. 8.Tn dng khc:bao gm cc khon tn dng khc cha c phn loi trn (v d,tn dng kinh doanh chng khon). 1.5.cc phng thc cho vay: Cho n nay, cc ngn hng thng s dng cc phng thc cho vay ph bin trn c s tha thun vi khch gm: 1.Cho vay tng ln: mi ln cho vay vn khch hng v t chc tn dng thc hin vay vn cn thit v k hp ng tn dng. 2.Cho vay theo hn mc tn dng:T chc tn dng v khch hng xc nh v tha thun mt hn mc tn dng duy tr trong mt khon thi gian xc nh. 3.Cho vay theo d n u t: TCTD cho khch hng vay vn thc hin cc d n u t pht trin sn xut, kinh doanh, dch v v cc d n u t phc v i sng. 4.Cho vay hp vn: Mt nhm TCTD cng cho vay i vi mt d n vay vn hoc phng n vay vn ca khch hng; trong ,mt TCTD lm u mi dn xp,phi hp cc t chc tn dng khc. 5.Cho vay tr gp: Khi vay vn,t chc tn dng v khch hng xc nh v tha thun s li vn vay phi tr cng vi s n gc c chia ra tr n theo nhiu k hn trong thi hn cho vay. 6.Cho vay theo hn mc tn dng d phng:TCTD cam kt m bo cho khch hng vay vn trong phm vi tn dng nht nh. TCTD v khch hng tha thun thi hn hiu lc ca hn mc tn dng d phng, mc ph tr cho hn mc tn dng d phng. 7.Cho vay thng qua nghip v pht hnh v s dng th tn dng:T chc tn dng chp thun cho khch hng c s dng s vn vay trong phm vi hn mc tn dng thanh ton tin mua hng ha, dch v v rt tin mt ti my

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rt tin t ng hoc im ng tin mt l i l ca t chc tn dng. Khi cho vay pht hnh v s dng th tn dng, t chc tn dng v khch hng phi tun th theo cc quy nh ca php lut v pht hnh v s dng th tn dng. 8. Cho vay theo hn mc thu chi: L vic cho vay m TCTD tha thun bng vn bn chp thun cho KH chi vt s tin c trn ti khon thanh ton ca KH ph hp vi cc quy nh ca php lut v hot ng thanh ton qua cc t chc cung ng dch v thanh ton. 9.Cc phng thc cho vay khc m php lut khng cm, ph hp vi quy nh ti quy ch ny v iu kin hot ng kinh doanh ca TCTD v c im ca khch hng vay. 6. CHNH SCH TN DNG NGN HNG Mt trong nhng bin php quang trng cc khon tn dng ngn hng p ng c cc tiu chun php l v bo m an ton l vic hnh thnh mt chnh sch tn dng an ton v hiu qu. Chnh sch tn dng cung cp cho cn b tn dng v nh qun l mt khung ch dn chi tit ra cc qut nh tn dng v nh hng danh mc u t tn dng ca ngn hng. Thng qua kt cu danh mc tn dng ca mt ngn hng, ta c th bit c chnh sch tn dng ca ngn hng ny nh th no. Nu mt chnh sch tn hot ng khng hiu qu th phi tin hnh kim tra hoc phi c tng cng qun l bi ban lnh o ngn hng. Vy nhng ni dung cn bn ca chnh sch tn dng la g? Sau y l nhng yu t quang trng nht thng cu thnh trong chnh sch tn dng ca mt ngn hng: Mc ch ca danh mc tn dng ngn hng, bao gm cc c im ca mt danh mc tn dng xt theo cc tiu ch nh: cc loi tn dng, nhng k hn tn dng, cc ln tn dng, cht lng tn dng, i tng khch hng nng ct, khch hng mc tiu Phn cp thm quyn cho vay i vi tng cn b tn dng v hi ng tn dng (quy nh mc cho vay ti a, cc loi tn dng c php, v ch k ca ngi c trch nhim). Phn cp chu trch nhim hng ngy trong cng vic v bo co thng tin trong ni b phng tn dng. Quy trnh tip nhn, kim tra , nh gi v ra quyt nh i vi n xin vay ca khch hng. H s bt buc i vi tng n xin vay, v nhng g phi c lu gi ti ngn hng (v d nh cc bo co ti chnh, hp ng bo m tn dng) Phn cp chu trch nhim trong ni b ngn hng, c th ai l ngi chu trch nhim duy tr v kim tra h s tn dng. Cc ch dn nhn, nh gi v hon tt h s bo m tn dng.

8. Quy nh chnh sch v quy trnh n nh mc li sut tn dng,mc ph v cc diu kin hon tr n vay. 9. Quy nh nhng tiu chun cht lng p dng chung cho tt c cc loi tn dng. 10. Quy nh gii hn tn dng ti a cho mt khch hng. 11. Quy nh lnh vc hot ng chnh ca ngn hng, t hng tn dng vo lnh vc ny. 12. Cc phng n u tin trong vic pht hin, phn tch v x l tn dng c vn . Ty theo c im c th ca tng ngn hng, nh qun l c th b sung thm nhng quy nh cho ph hp. V d, c ngn hng quy nh khng cp mt s loi tn dng nht nh, nhng li quy nh u tin i vi mt s loi tn dng khc Chnh sch tn dng ngn hng mang li nhiu u im trong qu trnh thc hin cho vay. Trc ht, i vi cn b tn dng,h bit c cn phi lm cc bc nh th no khi tin hnh mt khon cho vay v bit c trch nhim ca mnh n u; i vi ngn hng, thng qua chnh sch tn dng, ngn hng c th t c mt danh mc tn dng a mc ch, nh lm tng kh nng sinh li kim sot c kh nng ri ro v p ng c cc i hi t pha nh qun l. Bt k mt s ngoi l no trong chnh sch tn dng cng phi c quy nh y ,cc l do ti sao li c ngoi l cng phi lit k. 1.7. KIM TRA TN DNG Ngy nay cc ngn hng s dng rt nhiu cc quy trnh khc nhau kim tra tn dng, tuy nhin, nhng nguyn l chung ang c p dng ti hu ht cc ngn hng bao gm: Nguyn l 1: Tin hnh kim tra cc loi tn dng theo nh k nht nh, v d,i vi cc khon tn dng nh v va th nh k kim tra c th l 30,60, hay 90 ngy; i vi nhng khon tn dng ln hn th phi kim tra thng xuyn hn. Nguyn l 2: Xy dng k hoch, chng trnh, ni dung qu trnh kim tra mt cch thn trng v chi tit, bo m rawngfnhuwngx kha cnh quang trng ca mi khon tn dng phi c kim tra, bao gm: -K hoch tr n ca khch hng, nhm bo m rng khch hng khng chm tr trong vic thanh ton n theo k hoch. -Cht lng v iu kin ca ti sn bo m tn dng.

-Tnh y v hp l ca hp ng tn dng, bo m rng ngn hng c y thm quyn h php s hu cc ti sn bo m tn dng i vi ngi vay trc ta n nu cn thit. -nh gi iu kin ti chnh v nhng d bo v ngi vay xem thay i, trn c s xem xt li nhu cu tn dng ca ngi vay thay i th no. -nh gi xem khon tn dng c cn tun th chnh sch cho vay ca ngn hng v cc tiu chun do c quan qun l t ra. Nguyn l 3: Kim tra thng xuyn cc khon tn dng ln, bi v nu cc i gia b v n s nh hng nghim trng n iu kin ti chnh ca ngn hng. Nguyn l 4: Qun l cht ch v thng xuyn cc khon tn dng c vn , tng cng kim tra gim st khi pht hin nhng du hiu khng lnh mnh lien quan n khon tn dng ca ngn hng Nguyn l 5: Tng cng kim tra tn dng khi nn kinh t c nhng biu hin i xung, hoc nhng nghnh ngh s dng nhiu tn dng ca ngn hng c nhng biu hin nhng vn nghim trng trong pht trin (v d nh xut hin cc i th cnh tranh mi, hay c s p dng cng ngh mi hi phi c sn phm mi v cc phng php phn phi mi). Kim tra tn dng khng phi l cng vic tha, lng ph, m rt cn thit hnh thnh chnh sch cho vay ca ngn hng mt cch lnh mnh. N khng nhng gip cho nh qun l nhn ra vn mt cch nhanh chng, m cn c tc dng kim tra thng xuyn xem cn b tn dng c chp hnh ng chnh sch cho vay ca ngn hng. Vi l do ny, ng thi tng cng tnh khch quan ca cng tc kim tra tn dng,hu ht cc ngn hng ln u thnh lp phng kim tra tn dng c lp vi phng tn dng. Kim tra tn dng gip cho hi ng qun tr v Ban gim c iu hnh trong vic nh gi ton b tim n ri ro i vi ngn hng, t ra cc bin php phng chng cng nh nh hng chnh sch qu d phng b p ri ro v chin lc tng vn ch s hu ca ngn hng trong tng lai. 2.CHT LNG TN DNG NGN HNG Cht lng tn dng l mt phm tr phn nh mc ri ro v sinh li trong bng tng hp cho vay ca mt t chc tn dng. phn nh v cht lng tn dng, c rt nhiu ch tiu, nhng ni chung ngi ta thng quan tm n h thng cc ch tiu nh lng sau y.

2.1. CC CH TIU PHN NH N QU HN N qu hn pht sinh khi khon vay n hn m khch hng khng hon tr c ton b hay mt phn tin gc hoc li vay. N qu hn thng l biu hin yu km v ti chnh ca khch hng v l du hiu ri ro tn dng cho ngn hng v l du hiu ri ro tn dng cho ngn hng. Trong hot ng tn dng ngn hng, n qu hn c nhiu mc khc nhau, cn c vo tnh cht ri ro, ngi ta c cc ch tiu phn anh n qu hn sau: 1.T l n qu hn: T l NQH= T l N qu hn phn nh s d n gc v li qu hn m cha thu hi c. N qu hn cho bit, c trn 100 ng d n hin hnh c bao nhieu ng qu hn, y l mt ch tiu c bn cho bit cht lng hot ng tn dng ca ngn hng. T l n qu hn cao chng t cht lng tn dng thp; ngc li, t l n qu hn thp chng t cht lng tn dng cao. T l N qu hn ch phn nh nhng s d n thc s qu hn, m khng phn nh ton b quy m d n c nguy c qu hn. khc phc nhc im ny, ngi ta s dng ch tiu t l tng d n c n qu hn nh sau. 2. T l tng d n c n qu hn: Tltngdncnquhn= Do ch tiu Tng d n c n qu hn bao gm ton b d n ca mt khch hng (k c n hn v cha n hn) k t khi xut hin mn n qu hn u tin, nn n phn nh chnh xc hn mc ri ro (cht lng)tn dng ca ngn hng. 3. Ch tiu Khch hng c n qu hn Tlkhchhngcnquhn= Ch tiu ny vho bit, c 100 khch hng vay vn, th c bao nhiu khch qu hn. Nu t l ny cao, phn nh chnh sch tn dng ca ngn hng l khng hiu qu. Ngoi ra, nu ch tiu ny thp hn ch tiu N qu hn, cho bit n qu hn tp trung vo nhng khch hng ln, ngc li, nu ch tiu ny cao hn ch tiu N qu hn, cho bit n qu hn tp trung vo nhng khch hng nh. 4. Ch tiu C cu n qu hn:

T l n ngn hn= T l n di hn qu hn= 5. Kh nn thu hi n qu hn: nh gi chnh xc hn cht lng tin dng, ngi ta cn phn loi n qu hn theo hai tiu ch sau: NQHckhnngthuhi= NQHkhngckhnngthuhi= N qu hn cn c phn theo mt s tiu ch khc lm cn c xy dng k hoch thu hi n trong tng trng hp c th v nh hng chnh sch cho vay, bao gm: 6.N qu hn theo thi gian: -N qu hn di 180 ngy. -N qu hn t 180 n 360 ngy. -N qu hn trn 360 ngy. 7. N qu hn theo thnh phn kinh t: -N qu hn ca cc doanh nghip nh nc. -N qu hn ca cc cng ty c phn , cng ty trch nhim hu hn. -N qu hn ca cc h gia nh, c nhn 2.2 CC CH TIU PHN NH N XU hnh thnh ch tiu N xu, chng ta phi tiens hnh phn loi ca NHTM thnh 5 nhm sau: Nhm 1 (N tiu chun) bao gm: -Cc khon n rong hn v TCTD nh gi l c kh nng thu hi y c gc v li ng hn; -Cc khon n a hn di 10 ngy v TCTD nh gi l c kh nng thu hi y gc v li b qu hn v thu hi y gc v li ng thi hn cn li; Nhm 2 (N cn ch )bao gm: -Cc khon n qu hn t 10 ngy n 90 ngy;

-Cc khon n iu chnh k hn tr n ln u; Nhm 3 (N di tiu chun) bao gm: -Cc khon n qu hn t 91 ngy n 180 ngy; -Cc khon n c cu li thi hn tr n ln u; -Cc khon n c min hoc c gim li do khch hng khng kh nng tr li y theo hp ng tn dng; Nhm 4 (N nghi ng) bao gm: -Cc khon n qu hn t 181 ngy n 360 ngy; -Cc khon n c cu li thi hn tr n ln u qu hn di 90 ngy theo thi hn tr n c c cu li ln u; -Cc khon n c cu li thi hn tr n ln th hai; Nhm 5 (N c kh nng mt vn) bao gm: -Cc khon n qu hn trn 360 ngy; -Cc khon n c cu li thi hn tr n ln u qu hn t 90 ngy tr ln theo thi hn tr n c c cu li ln u; -Cc khon n c cu li thi hn tr n ln th hai qu hn theo thi hn tr n c c cu li ln th hai; - Cc khon n c cu li thi hn tr n ln th ba tr ln,k c cha b qu hn hoc qu hn; -Cc khon n khoanh, n ch x l; N xu l cc khon n thuc cc nhm 3,4 v 5. T l n xu= T l N xu cho bit, trong 100 ng tng d n th c bao nhiu ng l n xu, chnh v v, t l n xu l mt ch tiu c bn nh gi cht lng tn dng ca ngn hng. N xu phn nh kh nng thu hi vn kh khn, vn ca ngn hng lc ny khng cn mc ri ro thng thng na m l nguy c mt vn. 2.3.CC CH TIU SINH LI T HOT NG TN DNG

T l li nhun t tn dng= Xt cho cng, ngoi cc ch tiu n qu hn, n xu, th cht lng tn dng phi c phn nh bi t l li nhun t hot ng tn dng. Ch tiu ny cho bit , c trong 100 ng tng li nhun th c bao nhiu ng l do tn dng mang li. Li nhun do hot ng tn dng mang li chng t cc khon vay khng nhng thu hi c gc m cn carlaix, m bo an ton cho vn vay. T l sinh li ca tn dng= Ch tiu ny phn nh kh nng sinh li ca hot ng tn dng, n cho bit s tin li thu c trn 100 ng d n l bao nhiu. Ch tiu ny cng cao chng t cht lng tn dng cng tt. Chnhlchuvoura= Ch tiu ny phn nh kh nng sinh li ca vn huy ng, n cho bit s tin li rng thu c trn 100 ng vn huy ng l bao nhiu.Ch tiu ny cng cao chng t cht lng s dng vn cng tt. 2.4. CC CH TU HIU SUT S DNG VN Hiusutsdngvn(H1)= y l ch tiu phn nh tng quan gia ngun vn huy ng v d n cho vay trc tip khch hng. Vn huy ng l ngun vn c chi ph thp (r hn i vay), n nh v s d v k hn,nn nng lc cho vay ca mt NHTM thng b gii hn bi nng lc huy ng vn. Tuy nhin, trong thc t khng phi lc naofvaf u ngn hng cng t cn i c vn huy dng p ng nhu cu cho vay. Hai kh nng c th xy ra l: Th nht, ti a bn hot ng nhu cu vay vn u t l rt ln,trong khi kh nng huy ng vn l rt kh. gii quyt mu thun ny, buc ngn hng phi i vay t cc ngn hng khc (hoc vay trung ng) cho vay li. Trong trng hp ny th h s H1 l ln hn 100% rt nhiu. Do phi i vay vi chi ph cao nn c th lm cho hiu qu hot ng ca tn dng gim. Chnh v vy, gii php tt nht cho ngn hng l phi tng bc ch ng ci thin ngun vn huy ng ca mnh. Th hai, ti a bn hot ng nhu cu vay vn l rt t trong khi kh nng huy ng vn li rt cao. gii quyt mu thun ny, buc ngn hng phi cho cc ngn hng khc (hoc chuyn v trung ng)vay li ngun vn huy ng. Trong trng hp ny th h s H1 l nh hn 100% rt nhiu. Do phi cho vay li ngun vn huy

ng vi li sut thp nn c th lm gim hiu qu hot ng ca ngn hng. Chnh v vy, gii php tt nht cho ngn hangflaf phi ch ng tm u ra (cho vay, u t) s dng hiu qu ngun vn huy ng. Hiusutsdngvn(H2)= Ch tiu H2 cho bit c 100 ng thuc ti sn c th c bao nhiu ng c s dng cho vay trc tip khch hng. V tn dng l hng mc sinh li ch yu, nn hiu sut s dng vn H2 cng cao th hot ng kinh doanh ca ngn hng cng hiu qu v ngc li.Tuy nhin, nu ngn hng s dng vn cho vay qu mc, th phi chu ri ro thanh khon; ngc li,nu h s H2 qu thp chng t ngn hng ang lng ph ngun vn,tc ngun vn cha c s dng hiu qu mt cch ti u. Trong iu kin bnh thng,hiu sut s dng vn H2 ca ngn hng thng t 7080%. 2.5. CC CH TIU TRCH LP D PHNG V B P RR TN DNG 1. T l trch lp d phng ri ro tn dng: T l trch lp DPRR tn dng= Ty theo cp ri ro m t chc tn dng phi trch lp DPRR t 0 n 100% gi tr ca tng khon cho vay (sau khi tr gi tr ti sn bo m c nh gi li). Nh vy, nu mt ngn hng c danh mc cho vay cng ri ro th t l trch lp d phng cng cao.Thng thng, t l ny lao ng trong khong t 0 n 5%. 2. T l xa n: Nhng khon n kh i s c xa theo quy ch hi hnh (a ra hoch ton ngoi bng) v c s b p bi qu DPRR tn dng. Nh vy, mt ngn hng c t gi xa n cao th hin t l mt vn ln, ngha l cht lng tn dng thp. Nu t l ny ln (thng l t 2% tr ln), th cht lng tn dng ca ngn hng dc xem l c vn . 2.6.CC CH TIU PHN TCH RI RO: GM CC CH TIU - Gii hn cho vay ti a 1 khch hng theo quy nh ca php lut. - Phn tn ri ro theo nghnh kinh t. - Phn tn ri ro theo khu vc a l. - D n cho vay 10 khch hng ln nht trn tng d n.

3. PHN TCH TN DNG Phn tch tn dng l qu trnh nh gi khch hng v cc iu kin vay vn v hon tr n vay, trn c s ra quyt nh cho vay v gim st khon vay ca ngn hng. Mc ch phn tch tn dng nhm. -Hn ch thng tin bt cn xng. - nh gi ng thc trng ri ro ca khch hng. -Xc nh ng nhu cu vay ca khch hng. -a ra quyt nh chnh xc v vic cho vay hay khng cho vay. Cc nh kinh t v qun tr ngn hng s dng nhiu m hnh khc nhau phn tch, nh gi ri ro tn dng. Cc m hnh ny rt a dng, bao gm cc m hnh phn nh v mt nh tnh- cn c gi l phng php ch quan,phng php chuyn gia hay phng php truyn thng;cc m hnh phn nh v nh lng. Tuy nhin, cc m hnh ny khng loi tr ln nhau, mt ngn hng c th s dng nhiu m hnh phn tch nh gi mc ri ro i vi khch hng. Ta bt u t m hnh n gin nht. 3.1. PHN TCH NH TNH i vi mi n xin vay, cn b tn dng cn phi tr li c 3 cu hi cn bn sau: -Ngi xin vay c th tn nghip v Anh bit h nh th no? -Hp ng tn dng c c k kt mt cch ng n v hp l,nhm bo v c ngn hng v ngi gi tin, v ngi xin ay c kh nng hon tr n vy m khng cn n mt sc p no? -Trong trng hp khch hng khng tr n, liu ngn hng c th thu hi bng ti sn hay thu nhp ca ngi ay mt cch nhanh chng vi chi ph v ri ro thp? Sau y l ni dung cn phn tch: a/ Ngi xin vay c tn nhim? Cu hi cn tr li trc ht l: Ngi vay c thin ch tr n khi khon vay n hn hay khng? iu ny lien quan n vic nghin cu chi tit tiu ch 6c ca ngi xin vay, bao gm: t cch, nng lc,thu nhp, bo m, iu kin, v kim sot. Tt c cc chi tiu ch ny phi c nh gi tt, th khon vay mi c xem l kh thi.

1.T cch ngi vay: Cn b tn dng phi chc chn tin rng ngi xin vay c mc ch tn dng r rang v c thin ch nghim chnh tr n ng hn. Nu cn b khng bit chnh xc c ti sao khch hng li xin vay tin, th cn phi lm cho r rang mc ch xin vay lm g. Khi mc ch xin vay r rng, cn b tn dng phi xc nh xem c ph hp vi chnh sch tn dng hin hnh ca ngn hng hay khng. Thm ch, cho d mc ch xin vay l tt, th cn b tn dng cng phi xc nh xem ngi vay c t thai trch nhim trong vic s dng vn vay, tr li cc cu hi mt cch trung thc, c thin ch v n lc ht sc hon tr n vay khi n hn. Tm li, tinh thn trch nhim, tnh trung thc, mc ch r rang, v thin ch tr n ca ngi vay gi chung l t cch ngi vay. Nu pht hin thy ngi vay gi di trong k hoch s dng v tr n nh tha thun, th cn b tn dng phi t chi cho vay, nu khng, ri ro tn dng s pht sinh cho ngn hng. 2. Nng lc php l ca ngi vay: - Nu khch hng l c nhn, th c nhn phi c: (i) nng lc php lut dn s, ngha l phi c quyn v ngha v dn s, tc kh nng ca c nhn bng hnh vi ca mnh xc lp, thc hin quyn v ngha v dn s. - Nu khch hng l t chc, th t chc phi: (i) c thnh lp theo hp php; (ii) c c cu t chc cht ch;(iii) c ti sn c lp vi c nhn, t chc khc v chu trch nhim bng ti sn ; (iv) nhn danh mnh tham gia cc quan h php lut mt cch c lp. Cn b tn dng phi chc chn rng ngi xin vay phi c nng lc php l k kt hp ng tn dng. V d, hu ht cc nc u quy nh ngi di 18 tui khng t cch php l k kt hp ng tn dng. Tng t, cn b tn dng phi chc chn rng ngi i din cho cng ty k kt hp ng tn dng phi l ngi c y hp php ca cng ty. Mt hp ng tn dng c k kt bi ngi khng c y quyn c th s khng thu hi c n, tim n ri ro cho ngn hng. 3. Thu nhp ca ngi vay: Tiu ch thu nhp ca ngi vay tp trung vo cu hi: Ngi vay c kh nng to ra tin tr n? Nhn chung, ngi vay c ba kh nng to ra tin l: (i) lung tin t doanh thu bn hng hay t thu nhp, (ii) bn thanh l ti sn,(iii) pht hnh chng khon n hay chng khon vn. Bt c ngun thu no t ba kh nng ny u c th s dng tr n vay cho ngn hng.Tuy nhin, ngn hng u tin v cn bn tr n vay ngn hng. iu ny l v: Vic bn thanh l ti sn c th lm cho nng lc ngi vay tr nn yu i, khin cho ngn

hng thiu ht lung tin l biu hin khng lnh mnh trong kinh doanh ca con n, khin cho quan h tn dng tr nn c vn . 4. Bo m tin vay: Khi nh gi kha cnh bo m tin vay, cn b tn dng phi t hi: ngi vay c s hu hp php mt gi tr no hay ti sn no c cht lng h tr cho khon vay? Cn b tn dng phi c bit ch n nhng yu toos nhy cm nh: tui th, iu kin, v mc chuyn dng ca ti sn ngi vay. Kha cnh cng ngh cng phi c bt ch , bi v nu ti sn ca ngi vay c cng ngh lc hu, th gi tr gim rt nhanh v rt kh tm c ngi mua trong khi cng ngh li thay i hng ngy. 5. Cc iu kin: Cn b tn dng v nh phn tch t dng cn phi bit c xu hng hin hnh v cng vic kinh doanh v ngnh ngh ca ngi vay, cng nh khi iu kin kinh t thay i s c nh hng nh th no n khon tn dng. nh gi xu hng ngnh v iu kin kinh t c nh hng n hot ng kinh doanh ca khch hng, hu ht cc ngn hng u duy tr cc phai d liu thng tin gm cc mu bo co c lin quan, cc bi tp ch, v cc bo co nghin cu. 6. Kh nng kim sot khon vay: Ngn hng c kim sot c khch hng s dng tin hay khng? Tp trung vo nhng vn nh: Cc thay i trong lut php v quy ch c nh hng xu n ngi vay? Yu cu tn dng ca ngi vay c p ng c tiu chun ca ngn hng v ca nh qun l v cht lng tn dng? b/ Hp ng tn dng c k kt ng dn v hp l? Vic cho vay ca ngn hng v khch hng vay phi c lp thnh hp ng tn dng. Hp ng tn dng phi c ni dung v diu kkieenj vay, mc ch s dng vn vay, phng thc cho vay, s vn vay, li sut, thi hn cho vay, hnh thc bo m, gi tr ti sn bo m, phng thc tr n v nhng cam kt khc c cc bn tha thun. Cc tiu ch tn dng 6c gip cn b tn dng v nh phn tch trong vic tr li mt cu hi tng qut: Ngi vay t cch? Khi cu hi ny c tr li thun, th cu hi tip theo s l: Hp ng tn dng s dc k kt ng dn v hp l, p ng c nhu cu ca ngi vay v ngn hng? Cn b tn dng phi c trch nhim v lm tha mn yu cu ng thi ca hai i tng l ngi vay v ch n ca ngn hng (bao gm nhng ngi gi tin v nhng ngi ch s hu). iu ny i hi trc ht l n dung hp ng tn dng phi p ng nhu cu vn ca ngi vay theo mt k hoch tr n thun li. To iu kin

thun li ngi vay c kh nng x l cc ngha v tr n, bi v s thnh t ca ngn hng ph thuc c bn vo s thnh t ca khch hng. Nu mt khch hng ln gp rc ri trong vic thc hin khon vay, th ngn hng cng xem nh chnh mnh ang gp rc ri. Nu ngi vay, c s iu chnh thch hp khon vay, th khon tn dng thc t l ln hn hay nh hn so vi nhu cu ban u (bi v nhiu khch hng khng bit chnh xc c nhu cu ti chnh ca mnh), v thi hn xin vay cng c th l di hn hay ngn hn so vi d kin. Nh vy, cn b tn dng phi c kh nng c vn ti chnh, ng thi hng dn khch hng hon thnh n xin vay. Mt hp ng tn dng hp l phi bo v c quyn li ca ngn hng bng cch quy nh nhng iu khon gii hn hot ng ca ngi vay,nu cc hot ng ny e da kh nng thu hi vn vay ca ngn hng. Qu trnh cng ch thu hi n vay ( khi no v u ngn hng s hnh ng cng ch thu hi n vay) cng phi c quy nh c th v r rng trong hp ng tn dng. Tm li, mt hp ng tn dng hp l phi bo m: -Tun th php lut. -Ph hp vi chnh sch tn dng ca ngn hng. -Ph hp vi nhu cu vay ca khch hng (s lng, thi hn, k tr n, li sut) - K hoch tr n hp l. - C phng n x l vi phm r rng, kh thi. c/ Ngn hng c th i n thun li bng ti sn bo m? 1. L do nhn bo m tn dng: Vic ngn hng nhn bo m tn dng nhm hai mc ch l: Th nht, nu ngi vay khng tr n theo quy nh,th ngn hng c quyn bn ti sn cm c hay th chp thu hi n; Th hai, nhn bo m tn dng to cho ngn hng li th v tm l so vi ngi vay. Bi v mt ti sn khi l vt t cc ( nh xe hi, t ai, nh ca), buc ngi t cc (ngi vay) phi c trch nhim nhiu hn trong vieech hon tr n vay khi phi gn nhng ti sn gi tr ca mnh.

Nh vy, ni dung quang trng th ba trong phn tch tn dng l vic tr li cu hi : Ngn hng c th i n thun li bng ti sn bo m hay thu nhp ca ngi vay? Khi nhn bo m tn dng, ngn hng phi xc nh r rng v chnh xc nhng ti sn no l i tng c th gn n v c th bn c, ng thi phi chng minh c bng vn bn cho cc ch n khc bit rng mnh l ngi c quyn hp php nh hot ti sn nu ngi vay khng tr n c. Khi nhn ti sn th chp, ngn hng s c v th u tin trong vic nhn gn n so vi cc ch n khc v ngay c vi ch s hu. Trong thc t, nhng ng ty ln v nhng khch hng truyn thng c h s tn nhim cao khng cn bo m tn dng bng ti sn. Thc cht, cc khon tn dng nh vy c bo m bng uy tn, nn gi l tn chp. 2.Bin php bo m tn dng: */Bin php bo m bng tn dng bng ti sn gm: Cm c, th chp bng ti sn ca khch hng vay; Bo m bng ti sn ca bn th ba; Bo m bng ti sn hnh thnh t vn vay. Trong thc t, cc loi ti sn thng c dng lm bo m tin vay bao gm: -Ti khon phi thu: Ngn hng nhn bo m tn dng bng vic quy nh t l % (thng thng c 40 n 90%) gi tr ca ti khon phi thu (bn hng chu, hay tn dng thng mi) theo s liu trn bng cn i ti chnh. Khi khch hng ca ngi vay thanh ton tin hng mua chu, th s tin ny c dng tr n cho ngn hng. vic thu n c thun li, ngn hng cho vay thng yu cu ngi vay phi m ti khon v thc hin thanh ton mnh. - Bao thanh ton; Ngn hng c th mua ti khon phi thu ca ngi vay theo mt t l % nht nh theo gi tr ghi s. T l % ny ph thuc vo cht lng v thi hn ca cc khon phi thu. Bi v ngn hng mua khon phi thu (chuyn giao quyn s hu), nn ngn hng s thng bo cho khch hng ca ngi vay l khon tin thanh ton mua hng chu s tr trc tip cho ngn hng. Thng thng, ngi vay phi cam kt vi ngn hng l s b p nhng khon tin phi thu nhng thc t khng thu c. - Hng tn kho: bo m tn dng, ngn hng c th nhn hng tn kho, vt t, nguyn liu ca ngi vay lm ti sn cm c. Thng thng, ngn hng ch cho vay mt t l % nht nh (t 30 n 80%) trn gi tr th trng hin hnh ca ti sn cm

c, nhm phng nga hng ha gim gi. Ti sn cm c c th do ngi vay kim sot hon ton, nhng giy t s hu do ngn hng nm. Mt s la chn khc c th l, ngn hng l ngi nm gi ti sn cm c cho n khi no n c tr hon ton. - Th chp ti sn c nh: Cc ngn hng cng c th chp nhn bo m tn dng bng ti sn c nh (t ai v nhng cng trnh gn lin vi t). - Cm c cc ng sn lu bn, c gi tr: Nh phng tin vn ti, xe hi, dy chuyn sn xut, bng pht minh, sng ch - Th chp ti sn c nh: Cc ngn hng cng c th chp nhn bo m tn dng bng ti sn c nh (t ai v nhng cng trnh gn lin vi ddaats0. - Bo lnh bng ti sn ca bn th ba: Trong trng hp ngi vay khng c ti sn bo m tn dng th phi c mt bn th ba ng ra dng ti sn ca mnh bo lnh. Bo lnh l vic bn th ba cam kt vi bn cho vay l s thc hin ngha v tr n thay cho ngi vay nu ngi vay khng tr c n khi n hn. */Bin php bo m tn dng trong trng hp cho vay khng c bo m bng ti sn: T chc tn dng ch ng la chn khch hng vay khng c bo m bng ti sn (cho vay tn chp); T chc tn dng nh nc c cho vaykhoong c bo m theo ch nh ca Chnh ph; T chc tn dng c nhn, h gia nh ngho vay c bo lnh bng tn chp ca t chc on th chnh tr-x hi. 3/Nguyn tc bo m tin vay: -T chc tn dng c quyn la chn, quyt nh vic cho vay c bo m bng ti sn, cho vay khng c bo m v chu trch nhim v quyt nh ca mnh. Trng hp t chc tn dng nh nc cho vay khng c bo m bng ti sn theo ch nh ca Chnh ph, th tn tht do nguyn nhn khch quan ca cc khon cho vay c Chnh ph x l. - Khch hng cay c t chc tn dng la chn cho vay khng c bo m bng ti sn, nu trong qu trnh s dng vn vay, t chc tn dng pht hin khch hng vay vi phm cam kt trong hp ng tn dng c quyn p dng cc bin php bo m bng ti sn hoc thu hi n trc hn. - T chc tn dng c quyn x l ti sn bo m tin vay theo quy nh ca php lut thu hi n khi khch hng vay hoc bn bo lnh khng thc hin hoc thc hin khng ng ngha v tr n cam kt.

- Sau khi x l ti sn bo m tin vay, nu khch hng vay hoc bn bo lnh vn cha thc hin ng ngha v tr n, th khch hng vay hoc bn bo lnh c trch nhim tip tc thc hin ng ngha v tr n cam kt. 3.2.PHN TCH NH LNG CC CH TIU TI CHNH Cc ch tiu ti chn thng c chia thnh 5 nhm ln sau: Nhm 1: Cc ch tiu phn nh kh nng tr n ngn hn hay tnh thanh khon ca doanh nghip. Nhm 2: Cc ch tiu phn nh kh nng tr n di hn hay n by t chnh ca doanh nghip. Nhm 3: Cc ch tiu phn nh hiu qu qun l ti sn ca doanh nghip. Nhm 4: Cc ch tiu phn nh mc sinh li. Nhm 5: Cc ch tiu phn nh gi tr th trng ca doanh nghip. 3.2.1. CC CH TIU TR N NGN HN Cc ch tiu ny c s dng xc nh kh nng p ng cc nhu cu chi tr pht sinh trong vng 1 nm ca doanh nghip. Vi mc ch nh y, cc ch tiu ny s tp trung vo khon n ngn hn ca doanh nghip v ngun tr cc khon n ny l vn lu ng. Mt thun li khi so snh gia n ngn hn v vn lu ng l cc gi tr ghi s v gi tr th trng ca chng l gn bng nhau. Tuy nhin gi tr cc hng mc thay i nhanh nn cc s liu ngy hm nay khng phi l mt d bo tin cy cho tnh hnh tng lai. 1. H s thanh ton hin thi H s thanh ton hin thi= i vi nhng ch n ngn hn, t l ny cng cao cng tt v n phn nh kh nng p ng kp thi cc nhu cu chi tr ca doanh nghip. Tuy nhin i vi doanh nghip, khi t l ny qu cao th c th l mt du hiu cho thy vic u t vo cc ti sn lu ng cn thiu hiu qu. Ngc li, khi t l ny gim, c th l mt du hiu cho nhng nguy c gp kh khn v ti chnh ca doanh nghip. Tuy nhin cn so snh thm t l ny i vi cc t l trong qu kh v t l ca cc doanh nghip cng ngnh c nh gi chnh xc. Trong iu kin

thng thng, t l ny bng 1 c coi l mt con s ti u. Ngoi ra, cn lu l: T l ny c th chu nh hng bi mt s giao dch, v d doanh nghip ti tr cho khon u t vo ti sn lu ng bng cc khon vay di hn, kt qu l vn lu ng tng ln tng i so vi n ngn hn lm t l ny tng. - Khi t l ny nh hn 1, vic doanh nghip tr n ngn hn s lm t l ny gim i, cn nu t l ny ln hn 1 th giao dch ni trn s lm t l ny tng ln. - Giao dch mua nguyn vt liu khng lm thay i l ny v vn lu ng vn khng thay i, ch c cu vn thay i m thi. - Khi doanh nghip tiu th c mt lng hng , t l ny thng tng ln v hng lu kho c hch ton theo chi ph trong khi doanh thu th hch ton theo chi ph trong khi doanh thu th hch ton theo gi bn thc t (thng cao hn chi ph), kt qu l vn lu ng tng d ch xy ra s thay i v c cu vn. Do nhng bin ng ca t l ny cn xem xt ngun gc pht sinh trc khi a ra nhng nh gi v tnh hnh ti chnh ca doanh nghip trong ngn hn. 2. H s thanh ton nhanh Kh nng thanh ton nhanh ca doanh nghip c phn nh thng qua ch tiu ti chnh sau: H s thanh ton nhanh= Tin v chng khon ngn hn: Bao gm cc ti sn lu ng c kh nng chuyn ha thnh tin mt mt cch nhanh chng. Trong cc ti sn lu ng, hng tn kho/d tr thanh khon nht qun vi th gi ca n bi v trong qu trnh ct tr hng ha c th mt, hng hay suy gim cht lng. Ngoi ra, mt lng hng tn kho qu ln c th l do doanh nghip d on qu cao v kh nng bn hng dn n sn xut qu nhiu hng d tr, hoc chm tiu th do th trng bin ng. V nhng l do m khi mun nh gi kh nng thanh ton ca doanh nghip ngi ta loi tr i phn hng tn kho trong ti sn lu ng. Ni cch khc: Tin v chng khon ngn hn= Ti sn lu ng- Hng tn kho Nh vy, vic dng tin mt mua hng ha d tr ch lm gim h s thanh ton nhanh ch khng lm thay i H s thanh ton hin thi

3.Ch tiu vn lu ng rng

Vn lu ng rng= Ti sn lu ng N ngn hn. Nh vy, vn lu ng rng l chnh lch gia ti sn lu ng v n ngn hn, do , xt v quan h tn dng th vn lu ng rng chnh l phn ti sn lu ng c ti tr bng ngun vn c tnh cht trung v di hn. 3.2.2 CC CH TIU TR N DI HN Cc ch tiu ny c s dng nh gi kh nng thc hin cc ngha v ti chnh di hn ca doanh nghip. Ngoi ra, chng cn phn nh mc s dng cc khon n ti tr cho u t ca doanh nghip so vi mc s dng vn ch s hu. Cc ch tiu ny cng cao th xc xut mt kh nng tr n cao li to ra nhng li ch cho doanh nghip v chi ph tr li c khu tr thu. Hn na, t l n so vi vn ch s hu cng ln th kh nng sinh li ca vn ch s hu cang cao khi doanh nghip c kh nng m bo ngha v tr li ca mnh. Sau y l cc ch tiu ti chnh hay c s dng: 1.H s n: H s n= Nh vy, H s n phn nh tt c cc khon phi tr (mi k hn v vi mi ch nowj0, n cung cp thng tin v mc bo v cho cc chn trc ri ro khng th tr n ca doanh nghip cng nh thng tin v nhng c hi m doanh nghip c th vay thm. Tuy nhin, n c ghi trong bng cn i k ton ch n gin l s d n m khng c iu chnh khi li sut th trng thay i, cao hn hoc thp hn li sut khi khon n c pht hnh hoc khng c diu chnh theo thay i ca ri ro. Do vy gi tr k ton ca khon n c th khc xa th gi ca khon n . Mt s khon n khc l khng c th hin trn bng cn i k ton. 2.H s trn vn ch s hu(CSH): H s n trn vn CSH= 3.Tha s vn CSH Tha s vn CSH= 4.H s n di hn: Thng thng, cc nh phn tch ti chnh quan tm nhiu ti tnh hnh n di hn ca doanh nghip hn l tnh hnh n ngn hn bi v c khon n ngn hn hay thay

i nn khng phn nh chnh xc tnh hnh n ca doanh nghip. Do , ch tiu ti chnh phn nh h s n di hn thng s dng. H s n di hn= 5.Li nhun trc thu v li vay: Mt ch tiu ti chnh khc cng c s dng phn nh tnh hnh n di hn ca doanh nghip l kh nng chi tr li: L nhun trc thu v li vay= T l ny cho bit kh nng ca doanh nghip trong vic to ra thu nhp tr li. Tuy nhin, phn nh chnh xc hn kh nng tr li, cn cng thm khu hao vo thu nhp trc thu v li (EBIT) cng nh a thm cc chi ph ti chnh khc nh chi cho hon tr vn gc v chi tr tin thu mua vo phn li phi tr. Doanh nghip s gp kh khn trong tr n khi lung thu nhp to ra khng tr chi ph cho cc dch v vay n. iu ny ph thuc vo tnh khng chc chn ca cc lung tin thc t so vi lung tin trung bnh. Ch tiu ti chnh trn c hn ch l n da vo EBIT xc inh kh nng tr li ca doanh nghip m EBIT th khng phn nh y s tin m doanh nghip c sn chi tr li (v nh cp trn, cc khon khu hao, cc khon chi khng i hi phi xut tin mt m ch cn hch ton li b khu tr khi tnh EBIT). V vy, ch s sau cng c s dng. 6.H s EBIT: H s EBIT= 3.2.3. CC CH TIU HIU QU: Cc ch tiu ny c s dng nh gi xem cc ti sn ca doanh nghip c qun l hiu qu nh th no? Cc ch tiu sau thng c s dng nh gi mc hiu qu ca vic s dng cc ti sn trong qu trnh to ra doanh thu. 1.Vng quay tng ti sn: Vng quay tng ti sn= Tng doanh thu l tng doanh thu ca mt doanh nghip trong mt giai on nht dnh. Tng ti sn l tng gi tr ti sn trung bnh ca doanh nghip trong giai on (c th ly tng gi tr ti sn cui giai on cho n gin).

Ch tiu ny cho bit doanh nghip s dng ti sn hiu qu nh th no trong vic to ra doanh thu. T trng ny cang cao chng t tnh hiu qu cang ln. Nu t trng ny thp, chng t tn ti mt s ti sn s dng khng hiu qu, c th tng hiu sut s dng cc ti sn c dnh tp nh cc doanh nghip c mc u t vo ti sn c nh thp nh cc doanh nghip c mc u t vo ti sn cao hn so vi cc doanh nghip i hi u t nhiu vo ti sn c nh nh cc doanh nghip sn xut. 2.Vng quay cc khon phi thu: Vng quay cc khon phi thu= Tng doanh thu l gi tr trung bnh cc khon phi thu trong mt thi k nht nh, thng l mt nm. Lu cc khon phi thu phi tr i phn d tnh khng c kh nng thu n. 3.K n bnh qun: Cng vi ch tiu vng quay cc khon phi thu, th ch tiu K thu n trung bnh cng c tnh: K thu n trung bnh= Hai ch tiu ny cho bit doanh nghip qun l cc khon phi thu nh th no. N cng phn nh chnh sch tn dng ca doanh nghip. Nu doanh nghip thoi mi trong chnh sch tn dng, cc ch tiu ny s cao. Mt quy tc chung m cc nh phn tch ti chnh s dng l Thi gian thu n trung bnh khng nn vt qu thi gian phi thanh ton quy nh trong cc iu khon tn dng ca doanh nghip qu 10 ngy. 4.Vng lun chuyn hng ha: Vng lun chuyn hng ha= V hng lu kho c hch ton theo chi ph nn phi s dng chi ph ca hng bn tnh ch khng c dng doanh thu bn hng. Trong chng mc doanh nghip vn m bo cung ng hng cho hot ng bn hng, ch tiu ny cng cao cng chng t doanh nghip qun l hng tn kho hiu qu. 5.k tn kho trung bnh: K tn kho trung bnh=

l khon thi gian tnh t

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