1

NAM VINAMILK
Q B M 2009 2011










:

:





n tn nm
2

M M
1. un u un ....................................................................................... 11017322
2. un m n ...................................................................................... 11020042
3. rn u n ............................................................................................. 11010292
4. un m ................................................................................................ 11002012
5. un n o ......................................................................................... 11014682
6. n un t ...................................................................................................... 11015112
7. n ................................................................................................... 11015722
8. m n ........................................................................................................ 11017962
9. rn n m ............................................................................................... 11012672
10. rn n ........................................................................................................ 11017372
11. un n on .......................................................................................... 11017232
12. rn un .................................................................................................... 11012772
3

M
- ................................................................................................................. 5
1.1. .................................................................................................... 5
1.2. MC TIU NGHIN CU: ............................................................................................ 5
1.3. U: ....................................................................................... 5
1.4. : ....................................................................................................... 6
1.5. : .............................................................................................. 6
1.6. : .................................................................................................................. 6
- L LUN ................................................................................................... 7
2.1. L LUN V DOANH THU: ............................................................................ 7
2.1.1. Khi Nim V Vai Tr Ca Doanh Thu: ....................................................................... 7
2.1.2 Nhng Nhn T n n n Doanh Thu: .............................................................. 8
a Vic Phn Tch Doanh Thu: .................................................................... 8
2.2. L LUN V LI NHUN. .............................................................................. 9
2.2.1. Khi Nim V Vai Tr Ca Li Nhun: ........................................................................ 9
n n n n Li Nhun : ................................................................ 10
a Vic Phn Tch Li Nhun : .................................................................. 10
-
9 ..................................................................... 12
3.1. .................................................................................... 12
3.1.1. Lch S Hnh Thnh V Qu Trnh Pht Trin: ...................................................... 12
3.1.2. Th rng Tiu Th n c Kinh Doanh: ............................................ 13
3.1.3. Thun L n a Cng Ty: ...................................................................... 13
3.1.4. Thnh Tu t c: .................................................................................................. 14
3.2.
9 .................................................. 14
3.2.1. n t un v tn n on tu n t qu nm 9 v :
................................................................................................................................................ 14
n n n un n n t m m 9
2010, 2011 .............................................................................................................................. 20
- MT S GI I NHUN ..................... 24
4.1. ................................................................ 24
y mnh tin sn xut tn sn lng sn phm: ................................................ 24
m bo cht lng sn phm n tu un qu nh: .......................................... 24
y mnh khu tiu th sn phm: ............................................................................... 24
4

4.2. NHNG GI I NHUN: ................................................................. 24
n on tu y mnh cng tc tiu th sn phm: .............................................. 24
4.2.2. Qun l tt chi ph: ...................................................................................................... 25
4.3. CC GII PHP NNG CAO HIU QU KINH DOANH:...................................... 25
4.3.1. Nng cao hiu qu s dng vn: .................................................................................. 25
4.3.2. Tn dng cng sut my mc thit b: ......................................................................... 25
n ng cht lng qun l: .................................................................................. 25
4.3.4. Qun l cc khon thu khc: ........................................................................................ 25
4.4. CC GII PHP KHC: .............................................................................................. 25
- ........................................................................................................... 26
............................................................................................................. 27

5


1 - M
1.1.
Thc hin ng li i mi, chuyn t c ch tp trung quan liu bao cp sn ch th
trng c s qun l c nc theo nh hng X Hi Ch nn kinh t n t
t c nhng thnh tu ng k th hin tc tn trn n nm t to iu
kin n t bc vo thi k mi cng nghip ha - hin i ha, tng bc hi nhp kinh t
khu vc v quc t.
Qu trnh hi nhp kinh t khu vc v quc t t ra cho cc doanh nghip nc ta nhiu
i v thch th l i thu ht vn u t k thut, cng ngh tin tin, tip thu
cch lm vic, kinh doanh, qun l khoa hc c nc no i sn phm ca mnh
n nhiu nc trn th git khc, cc doanh nghip phi chp nhn s cnh tranh gay gt
din ra trn phm vi ton cu. Trong nn kinh t th trng, mt khi khng cn s bo h ca
nc, cc doanh nghip nc ta phi t iu hnh, qun l cc hot ng sn xut kinh
doanh mt cch c hiu qu ng vng trn th trng v ngy cng pht trin.
Mun vy, cc doanh nghip phi to c doanh thu v c li nhun ng thi phi
thng xuyn kim tr nh gi mi din bin v kt qu ca qu trnh sn xut kinh doanh. Bi
v thch thc ln nht hin nay khng ch l tn u t tn sn ln m l tn ng
hiu qu kn on vy, thng xuyn quan tm phn tch hiu qu kinh doanh ni chung,
doanh thu, li nhun ni ring tr thnh mt nhu cu thc t cn thit i vi bt k doanh
nghip no. Nhn thy vic phn tch doanh thu, li nhun l mt vic lm ht sc quan trng
cn thit. Thng qua vic phn tch ny, cc nh qun l s nm c thc trng ca doanh
nghip, pht hin nhng nguyn nhn v s nh hng ca cc nhn t ln doanh thu, li nhun.
T n ra nhng gii php thch hp khc phc nhng mt tiu cc, pht huy mt
tch cc ca cc nhn t nh hn v u ng t nun lc nhm lm tn on tu
li nhun v hiu qu kinh doanh ca doanh nghip. Xut pht t nhng vn trn nm
em xin chn ti: hn ch oanh hu i Nhun Ca Cng Ty C Phn sa it
Nam - inamilk
1.2. MC TIU NGHIN CU:
n tnh hnh doanh thu v li nhun t c c n m qu nm 9, 2010,
2011.
Phn tch cc nhn t n n n tnh hnh bin ng ca doanh thu v li nhun.
ra mt s gii php nhm tn on tu li nhun nng cao hiu qu kinh doanh
ca nh my.
1.3. U:
phn tch doanh thu v li nhun, n em s dng mt s phn pp su:
- n php thu thp - thng k - tng hp s liu : Trong t n i hi cn phi c
nhng s liu trong nhng nm n s liu c tp hp, thu thp t cc bo co t
6

n, ti liu c qun n k trn pn tn trun tn, cc thng tin trn bo,
i, nternetu tn hnh thng k, tng hp li cho c h thn phn tch.
- n pp so sn : pn pp xem xt mt ch tiu da trn vic so snh vi mt ch
tu s qu x n xu ng bin ng ca ch tiu cn phn tch.
1.4.
n s lu t p tn k trn bo o t n bo o tn nn
n t pn s t m Vinamilk.
n s lu s p qut t l t trn tron u on tu v l
nun p tun tn o v pn t
1.5. Q
n s b kt qu kn on n t pn s t m qu b nm 9
t bt tn n ot n n t qu nm n n nm bt
pn n ot ng, t kn on n t
1.6. B B
n : u
n : un
n : rn ot n n on n n t m
n : t p u m n on u un
n : t un
lu tm ko

7


2 - L LUN
2.1. L LUN V DOANH THU:
2.1.1. Khi Nim V Vai Tr Ca Doanh Thu:
2.1.1.1 Khi nim:
M ui cng trong hot ng sn xut kinh doanh ca doanh nghip l tiu th c
sn phm do mnh sn xut ra v c li. Tiu th sn phm l qu trnh doanh nghip xut giao
hng cho bn mua v nhn c tin bn hng theo hp ng tha thun gia hai bn mua bn.
Kt thc qu trnh tiu th doanh nghip c doanh thu bn hng.
Doanh thu hay cn gi l thu nhp ca doanh nghip l ton b s tin s tu c do
tiu th sn phm, cung cp lao v v dch v ca doanh nghip.
Ni dung ca doanh thu gm hai b phn sau:
Doanh thu v bn hng: L doanh thu v bn sn phm hng ho thuc nhng hot ng sn
xut kinh doanh chnh v doanh thu v cung cp lao v , dch v cho khch hng theo ch nn
hot ng v sn xut kinh doanh ca doanh nghip.
Doanh th t tiu th khc, bao gm:
+ Doanh thu do lin doanh lin kt mang li.
+ Thu nhp t cc hot ng thuc cc nghip v t n n : tu v tin li gi ngn hng,
li v tin v n v v cc t chc khc, thu nhp t u t phiu, tri phiu.
+ Thu nhp bt tn n : tu t tin pht, tin bi tng, n k un vo thit
hi.
+ Thu nhp t cc hot n k n : tu v nng bn, thanh l ti sn c nh; gi tr cc
vt t t sn tha trong sn xut; thu t bn quyn pht minh, sng ch; tiu th nhng sn
phm ch bin t ph liu, ph phm.
2.1.1.2 Vai tr ca doanh thu:
Doanh thu l mt ch tiu quan trng ca doanh nghip, ch tiu ny khng nhn n
vi bn thn doanh nghip m n n qun trn i vi nn kinh t quc dn.
Doanh thu bn hng chim t trng ln nht trong ton b doanh thu ca doanh nghip. N
phn nh quy m ca qu trnh ti sn xut, phn n trn t chc ch o sn xut kinh
doanh ca doanh nghip. Bi l c doanh thu bn hng chng t doanh nghip sn xut sn
phm c ni tiu dng chp nhn: rng sn phm v mt kh lng, gi tr s dng,
cht lng v gi c p p vi nhu cu th hiu c ni tiu dng.
Doanh thu bn hng cn l ngun vn quan trn doanh nghip trang tri cc khon chi
ph v t liu lo n tn lo n hao ph trong qu trnh sn xut kn on tr
ln tn o n lo ng, trch Bo him x hi, np thu theo lut n
Thc hin doanh thu bn hng l kt t on cui cng ca qu trnh chu chuyn vn,
to u kin thun li cho qu trnh sn xut sau. V vy vic thc hin doanh thu bn hng c
n ng rt ln n tnh hnh ti chnh v qu trnh ti sn xut ca doanh nghip. Nu v l
o no m on np sn xut khng thc hin c ch tiu doanh thu bn hng hoc
8

thc hin chm u lm cho tnh hnh ti chnh ca doanh nghip gp k kn v n ng
n qu trnh sn xut kinh doanh ca doanh nghip.
2.1.2 Nhng Nhn T nh ng n Doanh Thu:
Doanh thu bn hng hn nm nu hay t do nhiu nhn t quyt nh. Nhng nhn t ch
yu n n n doanh thu bn hng l:
Kh lng sn phm sn xut v tiu th : Kh lng sn phm sn xut hoc lao v , dch v
cung ng cng nhiu th mc doanh thu bn hng cng ln. Tuy nhin, kh lng sn phm tiu
th khng ch ph thuc vo kh lng sn phm sn xut m cn ph thuc vo tnh hnh t
chc cng tc tiu th sn phm n : vc k kt hp ng tiu th vi cc khch hng, vic
qung co, tip th, vic xut giao hng, vn chuyn v thanh ton tin hng, gi vng k lut
tn tont c cc vic trn nu lm tt u t ng nng cao doanh thu bn hng. Vic
hon thnh k hoch tiu th l nhn t quan trng quyt nh doanh thu bn hng.
Kt cu mt hng : Khi sn xut, c th c nhng mt hng sn xut tn i gin n
p tn i thp nn bn l tn o nn n nng mt hng tuy sn xut
phc tp, chi ph sn xut cao, gi bn li thp.
o vc t i kt cu mt hng sn xut n n n n doanh thu bn hng. Mi
loi sn phm, dch v cung n u c tc dng nht nh nhm tho mn nhu cu sn xut v
tiu dng x hi. V vy khi phn u tn on tu on np ph m bo thc hin
cc hp n k vi khch hng nu khng s mt k n k ng vng trong
cnh tranh.
Cht lng sn phm : Cht lng sn phm v cht lng dch v c nng cao khng
nhng c n ng ti gi bn m cn n ng ti kh lng tiu th . Sn phm c cht
lng cao, gi bn s cao. Nng cao cht lng sn phm v cht lng cung ng dch v s tn
thm gi tr sn phm v gi tr dch v , to u kin tiu th d n nn n tu c
tin bn n v tn on tu bn n
Gi bn sn phm : ron trng hp cc nhn t k kn i, vi t i gi bn c nh
ng trc tip n vi tn m on tu bn n n tng ch nhng sn phm,
nhng cng trnh c tnh cht chin l i vi nn kinh t qu n t nc m nh
gi, cn li do quan h cung cu trn th trng quyt nh. Doanh nghip khi nh gi bn sn
phm hoc gi dch v phi cn nhc sao cho gi bn ph b c phn t lu vt cht tiu hao,
tr ln o n lo ng v c li nhun thc hin t u t
2.1.3. gha a Vic Phn Tch Doanh Thu:
Doanh thu ph thuc vo nhiu nhn t k nu o c th khai thc cc tim nn
nhm tn on tu n tin n pn t tn xun u n. Vi n n n
tnh hnh doanh thu tiu th v mt s lng, cht lng v mt n n tnh kp thi ca
tiu th gip cho cc nh qun l th c nhn u kut m trong qu trnh thc hin
on tu c th ra nhng nhn t lm tn v nng nhn t lm gim doanh thu. T
hn ch, loi b nhng nhn t tiu c y nhanh n na nhng nhn t tch cc, pht huy th
9

mnh ca doanh nghip nhm tn on tu nn o li nhun, v doanh thu l nhn t quyt
nh to ra li nhun.
on tu n v tr qun trng trong sut qu trnh sn xut kinh doanh ca doanh
nghip. Doanh thu cng ln li nhun cng cao, bi vy ch tu n l s x nh li, l
sau mt qu trnh sn xut kn on o n v mun tn li nhun th vn trc tin
cn ph qun tm n l doanh thu.
2.2. L LUN V LI NHUN.
2.2.1. Khi Nim V Vai Tr Ca Li Nhun:
2.2.1.1. Khi nim:
Sau mt thi gian hot ng nht nh doanh nghip s c thu nhp bng tin. Li nhun ca
doanh nghip l s chnh lch gia doanh thu thun vi tr gi vn ca hng bn, chi ph bn
hng, chi ph qun l doanh nghip o li nhun ph thuc vo hot ng sn xut kinh
on v trn qun l ca doanh nghip.
Li gp l phn cn li ca doanh thu sau khi tr chi ph kh bin, l phn n p n
m bo trang tri cho chi ph bt bin.
Li nhun trc thu: l li nhun t c trong qu trnh hot ng sn xut kinh doanh.
Li nhun sau thu: l phn cn li sau khi np thu thu nhp doanh nghip cho ngn sch
nc, li nhun sau thu n trch lp cc qu i vi cc doanh nghip.
Trong qu trnh sn xut kinh doanh, tu teo ln v u t k nu li nhun ng
c to ra t nhiu hot ng khc nhau:
Li nhun v nghip v sn xut kinh doanh: L li nhun c t hot ng sn xut kinh
on teo ng ch nn a doanh nghip.
Li nhun t hot ng lin doanh lin kt.
Li nhun v hot ng ti chnh: L cc khon thu v li tin gi, thu li bn ngoi t, thu t
cho thu ti sn c nh, thu nhp t u t tr pu, c phiu.
Li nhun khc: L li nhun tu c t nhng hot ng bt tng hay cn gi l cc
khon thu t cc hot ng ring bit vi hot ng sn xut kinh on tn tng c n
v. Nhng khon n tn pt sn kn u n n : u tn pht, tin b tng do
khch hng vi phm hp ng, thu c cc khon n k m tr un vo thit
hi, thu cc khon n kn x n c ch , cc khon li nhun b st nhn nm trc
nay mi pht hin.
2.2.1.2. Vai tr ca li nhun:
Li nhun l ch tiu tng hp biu hin kt qu ca qu trnh sn xut kinh doanh. N phn
n cc mt s lng, cht lng hot ng ca doanh nghip, phn nh kt qu vic s
dng cc yu t bn sn xut n lo ng, vt t t sn c n
Li nhun l mt ngun tu u tit quan trng c n s nc, p nc
thc hin n trn kn t x hi, pht trin t nc.
Li nhun l ngun vn quan trn ti sn xut v m rng ton b nn kinh t quc dn
v doanh nghip.
10

Li nhun li doanh nghip thnh lp cc qu to u kin m rng quy m sn
xut nn o i sng cn b cng nhn vin. Li nhun l n by kinh t quan trng c tc
dng khuyn k ni lo n v n v ra sc pht trin sn xut, nng cao hiu qu
hot ng sn xut kinh doanh ca doanh nghip trn s ca chnh sch phn ph n n.
M ui cng ca bt k doanh nghip no n l sn xut kinh doanh tht nhiu sn
phm m bo cht lng tiu chun teo qu nh ca Nh nc vi gi thnh thp nht v
mang li li nhun nhiu nht cho doanh nghip, tn t lu m rng sn xut l u kin ci
thin i sng vt cht c ni lo ng trong doanh nghip, gp phn lm giu mn t
n c li, doanh nghip kinh doanh thua l s dn n tnh hnh ti chnh ca doanh
nghip kh kn tu kh nn tn ton tn n n ko on np s b ph sn.
2.2.2. Cc hn nh ng n Li Nhun :
Trong qu trnh hot ng c rt nhiu nhn t khch quan v ch quan nh n n li
nhun ca doanh nghip. Cc nhn t ch yu l:
Kh lng sn phm tiu th : Sn phm, hng ho ca doanh nghip c tiu th c mi
x n c li hay l v li, l m no. Sn phm, hng ho ph c tiu th mt s
ln no s c li nhun, kh lng tiu th cng nhiu th li nhun t c cng ln
Gi thnh sn xut ca sn phm : Gi thnh sn xut c vai tr to ln trong chin lc cnh
tranh v gi. Gi thnh sn xut thp cho php doanh nghip p dng gi bn thp n i th
nn tu c li nhun o n. Gi thnh sn xut t n nc chiu vi li nhun,
nu gi thnh thp li nhun s o n v nc l i vi nhng ngnh c s lao ng nhiu,
chi ph nhn cng c nh ng khng nh n li nhun ca doanh nghip. Hin nay, gi nhn
cng r l mt yu t thun li c nc ta trong vi tn k nn nh tranh trn th trng
quc t, v c th tiu th sn phm vi gi r nn li nhun khng gim.
Gi bn sn phm : Trong sn xut kinh doanh, doanh nghip mun tn ti v pht trin th gi
bn ph tn ng vi gi tr n l sn phm ph m bo b p c chi ph sn
xut v phi c li nhun tho n t u t ron n s a doanh nghip, gia
gi bn v kh lng bn c mi quan h cht ch, khi kh ln n o bn tn t bn
c th gim v nc li.
Kt cu mt hng tiu th : Mi loi sn phm hng ho ca doanh nghip c mt chi ph sn
xut rn o mc li nhun ring ph thuc vo nhiu yu t n m cnh tranh trn
th trng, gi bn, gi vn, thurt khc nhau. Bi vy, khi doanh nghip u hng ho
kn on t i s lm n n n li nhun ca doanh nghip.
Thu sut: Thu sut o n qu nh, nhn t i trong chnh sch thu s nh
ng trc tip n li nhun, cc doanh nghip cn nm bt kp thi cc s t n c
nhng bin php can thip kp th m bo c li nhun, hn ch tn tht.
2.2.3. gha a Vic Phn Tch Li Nhun :
Qu trnh hot ng ca doanh nghip l qu trn n xen a thu nhp v chi ph. thy
c thc cht ca kt qu hot ng sn xut kinh doanh l cao hay thp i sau mt k
11

hot ng sn xut kinh doanh, doanh nghip phi tin hnh phn tch mi quan h gia tng thu
nhp vi tng chi ph v mc li nhun t c ca doanh nghip.
Li nhun l s tnh ra cc ch tiu cht lng khc, nhm nh gi hiu qu ca cc
qu trnh sn xut kinh doanh ca doanh nghip n u qu s dng cc yu t sn xut
vo hot ng kinh doanh ca doanh nghip.
Qua vic phn tch li nhun c th tm ra nhng nguyn nhn n ng ch yu n doanh
li ca doanh nghip, t bn pp k t c kh nn tm tng ca doanh nghip
trong vic phn u nng cao li nhun tn t l o nc v cho nhn vin ca doanh
nghip.
ron u kin sn xut v kn on teo th trng, phn tch cc nhn t nh
ng, m n ng v xu hn t ng ca tng nhn t n li nhun gip doanh
nghip n v su sc mi hot ng kinh t trn s ra cc quyt n u
t pt trn, nng cao hiu qu kinh doanh.






12

3 -
M Q M 2009 200 20
3.1.
3.1.1. Lch S Hnh Thnh V Qu Trnh Pht Trin:
1976 n tn l n t s n m tr tu n n p t
pm v n v tr tu l m s n t v m s rn
1978 n t tm n m bt n m bn ubo v n m n
o n t un o n np pm qun l v n t tn
tn np ln p s v bn ko
1989 m s bt el vo ot n v o r l sn pm u tn
1992 p ln p s v bn ko n t tn tn n t s
t m v tu s qun l tr tp n p n
1996 n on v n t pn n ln u n tn lp np ln
on s n n n m s vo ot n
2001 n tn v n m s n t mn vo ot n
2003 n t un tn n t pn vo tn nm v tn tn
n t pn s t m o p p v n t ot n n t
2004 u tu tm n t pn s n n vn u l n t ln 9 t
n
2005 Mua s pn n l t ln on tron n t ln on s n n
su l m s n n v kn tn m s n vo n
tn nm t t u n np tn n
Ln on v mller s tn lp n t n on ller t
m vo tn 8 nm n pm u tn ln on mn tn u Zorok
tun r t trn vo u nm 7
2006 Vinamlk n t o trn t trn n kon n p n
vo n 9 tn nm k vn n n t u t v n on n
n t l nm l % vn u l n t
2007 Mua pn p % n t s m n vo tn 9 nm 7 tr s
t u n np n tn n o v tn tn n t pn s m n
2008 n tn v n m s n n t vo ot n
2010 n un nn % vn t n t t m v tn tn
n t mt tn vn s el p vn u t tru Z m 9% vo
Cng ty TNHH Miraka tai New Zealand.
u tu tm % pn n l t n t pn s m n tr tn n t
mt tn vn s m n
n tn v vo m n kt t n n vo ot n
2011: vo ot n n m s n v vn u t tru
13

n t n t nn vn pn bn n n m n ot n n m
n x n x np ko vn v pn km ko
3.1.2. Th rng Tiu Th hng hc Kinh Doanh:
Tron nn nm qu m p n trn v sn pm s tron v no n
son bn nu n l nmlk u tr v tr o mn trn t trn tron
n v n trn u qu v nn u s n no nmlk tn b
kn n tn u t pm s t m m t pn n u t t tn
trn %nm n tu n tn nm nn n t mt t trn tu t rn
kp m mn t n t tron nn nn t lm nn u n l n tn sn
pm pon p v n n t p n nu u tt tn k n t
tr s sn tr em tn tu nnn ln n nu u bt ron nn nm t
nmlk n n o ot n kn on p n t m s s n
sn pm tu un qu t n t t m o n on np t m sn xut
v nn u kn u nt t m tu n t tp t tp trun vo nn
n kn on n mn l sn xut s v s m rn pt trn tm nn n
kt l o s ko n tu n p t n v m rn tn pn p: m
rn m bn l tn bo p pn p sn pm t ln nn vn bn n
un np tn tm tr tt o n t x n v qun b tn u sn pm
3.1.3. Thun Li h hn a Cng Ty:
3.1.3.1. Thun li:
nmlk l ng t s n u t m tr b trun tn ot n u
tn n n tn u x n tt
Vnmlk n m sn pm n t p o tu v p n
nu u k nu l l t kn p n t no n
nmlk mn l pn p v bn n tr rn trn n l
nmlk n trn b tn t n bo qun sn pm n t n tu n
S tham gia tch cc ca ton th cn b cng nhn vin Cng ty trong lo ng sn xut,
thc hnh tit kim, qun l sn xut kinh doanh c hiu qu, m rng th trng tiu th nhiu
n
Cng ty hin n n b trn qun l h thng bo m cht lng sa theo
tiu chun quc t v dy chuyn cng ngh hin iu khin bng my vi tnh t u vo
nguyn liu n ra sn phm.
3.1.3.2. Kho khn.
Hn n m nmlk n k o x n trn tr b s tron n son
nun lu pn ln vn p np ku m n 9% o s u t n b u t
n: t t
tn sn pm t s n n nu n so sn v n pt trn trn t
vn n m k o u n kn o mt pn tn n tu n tron
n t tp n v sn pm n
14

pn ln tn u mn nn nu so sn v t sn pm n
t tn n trn o so v sn pm k
3.1.4. Thnh Tu t c:
r qu qu trn ot n v pt trn n nm qu nmlk tr tn mt on
np n u nn n np bn s t t m n n u nmlk
nn l:
n u n n lo n
un n lo n n nt n b
tn sn to ko n n s u tr tu t
world intellectual property organization) nm v nm
op on np tt nt u tp orbes bn n nm
op on np t nn ln nt t m
t c mt s danh hiu: Hng Vit Nam cht ln o nm n u Quc gia,
top tn u ni ting nht khu vc (Super Brands),....
3.2. P
M Q M 2009 200 20
u n nm tn lp, cng ty c phn sa Vit Nam (Vinamilk) n n n u
ngnh cng nghip sa ti Vit Nam v n % t phn tron nc v nn lc sn xut vt
xa i th cnh tranh khc. N m ch bin n n 78 m bn l ca Vinamilk
c tr u trn c nc, nn sn phm s ca n t c phn phi kp t n n
tu n inamilk thu mua gn mt na ngun un n nun lu s tron nc nn c li
th ln tron v km sot gi sn phm. Sn phm n v c ph n p o
Vinamilk thng tr mt s phn k n s m kon 8% t phn ) v sa chua
(chim khong 95% th phn ). Ngo r nmlk n c qun l bi mt n ln o
nhit tnh v giu kinh nghim i s dn dt c n tun trng l b Mai Kiu Lin.
2 hn tch chung v tnh hnh oanh thu ca cng t qua nm 2009 200 v 20
3.2.1.1. anh Gia Tinh Hinh Thuc Hin K Hoach Doanh Thu Ca Cong Tv.
Bng 1 tnh hnh thc hin k hoch oanh thu nm 2009 200 20
: t n
m 9 m m

o

n
% t
n

o

n
% t
n

o

n
% t
n
n
doanh
thu
9,220 10,820 117.3% 14,428 16,081 111.5% 20,560 22,071 107.3%
(Nguon. k hoach kinh doanh va bao cao kt qua kinh doanh ca cong tv nm 2009, 2010, 2011)
u s lu bn trn t t:
m 9 tn on tu nm vt tu k o r l 7%
15

m 9 kp l v nu bn n tron nn kn t t n n t m kn
on t n t n n ln nu mt nn kn t nn tron b n
k kn v t t nmlk tp t u tr t tn trn n tn v v tr
n u t trn s mn
n tron nm 9 n ln u tn on tu n t vt m t n t
8 t n tn 9% so v n k
m tn on tu n t vt k o r l % tu t n nm 9
nn tron b n kn t vn n nu k kn t n t o t vn t
nn u qu nt n tron kn on
on s tn trn 9% so v nm 9 t 8 t n kt qu otn o nt t
tr t n kt qu k qun n v l o s n l n t n n s
tn tn n tu n
n n n o s u t trn tt b n ng n vo qu trn ot n k
t u qu t nn l sn xut p n nu u t u n tu n
m tn on tu vt k o 7%
t v mt t tn trn t tn trn on tu nm tp n nm
7% so v 8% u nn xt v mt tr tut t on tu nm vn tn
o n nm n on tu nm tn 99 t n so v n k t 8 t
nm ln 7 t n nm tn n o n m tn t n tn
on tu nm so v nm 9
Trn tn trn tn on tu n t t n t l 7 t n
nmlk n t np vo n on np ln u n n
kt qu ot n n m n l n vo nn l bn ln o n t
n n s tn tm ton t n nn vn mon mun mn l nn tr tt p
nt o n tu n
v trong nm ot n 9 tn n t n k o on tu rt
u qu t nn k o r u t n v on tn vt tu
mt kt qu n v l o bn ln o nn n l n l n n p
p v tn on n t trn m bt t u n n nu u n tu
n n th nn o trn un mn n n k tut n t to r nn sn
pm tt nt tr nt o n tu n to n s tn tnkn n v tr
tn u tron ln n tu n

16

3.2.1.2. anh Gia Tinh Hinh Doanh Thu Thuc T Ca Cong Tv Co Phan Sa Jit Nam 3 Nm
2009-2011:
Bng 2 tnh hnh oanh thu thc t qua nm 2009 2011
n tn n on tu t t n t qu bn su:
: t n
tu on
thu
m
2009
m
2010
m
2011
n l
2010/2009
n l
2011/2010
tn l tn l
Doanh thu bn
n o
69 158 302 89 129% 144 91.1%
Doanh thu bn
tn pm
10,731 15,890 21,738 5,159 48.1% 5,848 36.8%
un p
v
20 33 31 7 65% -2 -6%
Tn 10,820 16,081 22,071 5,261 48.6% 5,990 37.2%
(Nguon. Bao cao kt qua hoat dong kinh doanh nm 2009, 2010, 2011)
u s lu bn trn t t:
m on tu t t tn 8% tn n v t n so v nm 9
tn l o:
v on tu bn n o: on tu nm tn n nm 9 l 89 t n v t
l tn l 9%
v on tu bn tn pm: on tu nm tn n 9 l 9 t n v t
l tn l 8%
un p v: so v nm 9 on tu nm n tn % tn n v 7 t
n
n nm on tu tp t tn 99 t n t tn n v 7%
t l un p v tron nm n u u su m nn kt qu on tu
vn rt k qun t l:
on tu bn n o: doanh thu tn t n t l tn n l 91,1%.
on tu bn tn pm: on tu tn 88 t n v t l tn l 8%
un p v: on tu tron un p v nm l st m tu kn n k
l t n t l st m tn n l %
n un v v tn on tu n nm o t on np ot n k u
qu t nn kt qu trn l o teo pt trn un t n n n s
tn ln tron nu u tu n s n n u np n n tn n v
s tn n s tr l u t kn o s u sn pm l o s ko n s n
nn o n tu t tu n n t k v tn on tu n l o n t
mn n u t tt b n n m nn o trn n nn vnt n tt n
17

t tp t t ln sn pm tt t un n t pn s t m n n kn
n mn trn t trn tron n n n t trn n no
Bu on tu qu nm o n t t r n n l n t tron ku tu t
nn on s bn n mt o n:
Biu iu in oanh thu ca cng t qua nm 2009 200 20


t t rn on tu n t u tn qu nmv tn k u bu su s
o t r n m tn on tu tn trn qu nm 9 2011:

69 158 302
10731
15890
21738
20 33 31
0
5000
10000
15000
20000
25000
2009 2010 2011
t
y

n
g

nm
biu biu din doanh thu qua cac nm
doanh thu ban hang hoa
doanh thu ban thanh phm
cung cp dich vu
10821
16081
22071
0
5000
10000
15000
20000
25000
2009 2010 2011
t
y

n
g

nm
tng doanh thu
tng doanh thu
18

n bu n on tu ln t n s tn on tu qu nmt nm
9 n nm n on tu o o on tu tn v t 8% n
nm tp t tn tu xu n m l l 7%
o v nm nm t tn on tu v bn n o v tn pm
tn ln n k tron k v un p v l m n
nn kt qu trn tn n on tu t t tron nm 9 v rt k
qun n t kn nn nn o on s m nm m tn o on tu t un p
v m nn kn n n n k v l ot n pt sn tm m t
trn rt n n on tu t sn pm k u tn n t n t n pt trn v
xu n t
3.2.1.3. Phan tich doanh thu theo khoi lung tiu thu
n pm tu t k n m nn on tu sn pm tu t
u n t l s n s t s bt s s u v mt s sn pm k n
n tr p
Biu 2 cu oanh thu tho khi lng sn phm

(Nguon. bao cao thuong nin nm 2009, 2010,2011)

34.6%
32.2%
26%
20%
27.7%
24%
25%
21.8%
34%
17.2%
15.2% 10%
3.2% 3.1%
6%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
2009 2010 2011
c cu doanh thu
san phm khac
sa chua
sa c
sa bt
sa nc
19

xt tn n tu t n t tn qu:
Bng c cu oanh thu tho khi lng sn phm nm 2009 200 20
: t n
tu
doanh thu
m 9 m m n l
2010/2009
n l
2011/2010
tn l tn l
n 3,744 5,178.1 5,738.46 1434.1 38.3% 560.36 10.8%
bt 2,164 4,454.4 5,297.04 2290.4 105.8% 842.64 18.9%
2,705 3,505.7 7,504.14 800.7 29.6% 3998.44 114%
u 1,861 2,444.3 2,207.1 583.3 31.3% -237.2 -9.8%
n pm
k
346 498.5 1,324.26 152.5 44% 825.76 165.6%
n 10,820 16,081 22,071 5,261 48.6% 5,990 37.2%
(Nguon. Bao cao kt qua hoat dong kinh doanh nm 2009, 2010, 2011).
n l mt mt n l tron k o tu t n t m 9 l
nm mt n n p ln nt vo t l on tu l % tn n ,7 t
n. Tuy nhin s n l tu t trn m n trn rt o s tm
nu n t v mt s sn pm np ku lm on tu nm n n
m xun % nm v n % nm n l tr tn
v v tn k on tu tut s n tn 99 t n t nm 9 n
nm
bt tu t tron n v xut ku trn on tu nm 9 l %
tn n t n v tn mn tron nm v t trn m 77%
tn n t n t tron nm sn pm n tu s st m tron nm k
tp tu nn tr on tu t vn tn so v nm tn on tu
o t tn trn v pt trn nm n rt tm nn
l sn pm trun tn n t th trn mt n n n t b n
trn n nn on tu lun m t trn o tron u sn pm tn 87 t
n t nm 9 sn nm v tp t tn tm 998.44 t n vo nm 011
n v 114% tn trn
u t trn pn k t trn m n t 7% nm 9 xun %
nm v n % nm u nn t l on tu nm sn pm n vn
tn 83 t n tron nm su m n 7 t n t 7 t n
nm
V sn pm k n n p tr pkn p l sn pm l
cng ty, tn m t % t trn on tu s p t trn mt n
n xu n m on tu u nn n t n n p n nn n
l p p nn n sn pm tm nn n pt trn v k t tt l
nun t n
20

3.2.1.4. Co cau doanh thu theo khu vuc dia lv.
Bng 3: C cu oanh thu tho khu vc a l
: t n
2009 2010 2011
ron
n
ut ku ron
n
ut ku ron
n
ut ku
on tu
bn n
9415 1198 14096 1656 18854 2777
tn 10613 15752 21631
l 88,7% 11,3% 89,5% 10,5% 87,2% 12,8%
(nguon. bao cao tai chinh nm 2009, 2010, 2011)
trn n vn l u m n 9% on tu n t u nn v
xut ku n t n nn tn b n k t bn tn k o t nm 9 t l
xut ku m % tn n 98 t n, t l n m n n % nm
nn tr on tu vn tn ln n t n v n nm l 777 t n tn
n 8% t trn on tu
trn xut ku nu k s nn t trn n vn l n mn l
nun tu n o on np u tr v pt trn ot n mn
Kt lun chung v tnh hnh oanh thu ca cng t
n n t n k o on tu n t n n on tu t t rt k qun
t kt qu n v l o n t nn n l u t n n nn o m
m tt b trn np v nn vn n n pn t tp n m s k n
sn pm n t n n on tn n m v tr u tn k n n n
v tn on tu bn n
n n kn t kn n t nn l qun l n t bn ln o n
kn nm n n s n bn v t trn p o lo l on tun vt k
kn n tn n n t n n m n
3.2.2. Phn ch nh nh i hun a ng hn a it am m 2009
2010, 2011
t v kn t l nun l m tu u n on np n k l
nun l u qu kn t tr tn m on np n p on np lun lun
qun tm n ot n sn xut kn on v kt qu ot n o v m pn t
l nun tn n tn xun t p v o n t qun l on np v
nn m tu kn t k
3.2.2.1.anh gia tinh hinh thuc hin k hoach li nhun 3 nm 2009, 2010, 2011:
t n u nn s tron t trn s t m kn nmlk n qun tm n
n v teo on tu l nun m on np t n l vn v
mn v tr mn
21

t m n n l t trn u tm nn o nn s pt trn v n s n 9
tru ntron t l tr em m n % tu t kn t n u t t mn
mt trn t trn n nm qu nmlk l t k nm r t u n tu n
n n t trun t nn u vo sn pm mn n u p l
nun t n t tn trn u qu nm nm n t u ot n u
qu v l nun lun vt tu r
Bng tnh hnh thc hin k hoch li nhun nm 2009 200 20 : t n

tiu
2009 2010 2011

o

n
% t
n

o

n
% t
n

o

n
% t
n
n
DT
9,220 10,820 117% 14,428 16,081 111% 20,560 22,071 107.3%
n
CP
7,550 8,090 107% 11,301 11,830 105% 16,260 17,092 105%

tr
tu
1,670 2,730 164% 3,127 4,250 136% 4,300 4,979 115.8%
(Nguon. k hoach kinh doanh va bao cao kt qua kinh doanh nm 2009,2010,2011)
Nm 9 on tu v l nun u vt qu k o r nun tr tu t
2,730 t n vt n % k o
m l nun tu v vn nu n so v k o t t n bn n
v t m p n t n t mt tm nn v m o s pt trn
lu v bn vn n t
m t l on tn tu tp n nm tr nn tr t p
l tn t v vn o n t on tu t ,7 t n n l nun n
m m 979 t n
bn nun vt lu s m t u nm 8 sn u nm 9 nn t sut l
nun n t n n nn o qu tn nm bo o
tn u sn nn p o v qun o tp t n n kn tu tn nu
kn p n tm tt t tt km tu p l n l p mt pn tron v nn o
a tr l nun
3.2.2.2. Phan tich tinh hinh li nhun thuc t qua 3 nm 2009 2011:
n tn n l nun t t n t qu nm p t l nun tron
m qun v on tu v p n vo s lu bo o kt qu ot n kn on
n m t lp bn pn t l nun tn qu pn t u st u tn l nun
v so sn t trn n v on tu

22

Bng 4 tnh hnh li nhun thc t nm 2009 200 20
: t n
STT tu m 9 trn m trn m trn
1 DT tun 10,613,771 100% 15,752,866 100% 21,627,428 100%
2 GVHB 6,735,062 63.5% 10,579,208 67.2% 15,039,305 69.5%
3 p 3,878,709 36.5% 5,173,657 32.8% 6,588,123 30.5%
4 DT 439,936 4.1% 448,530 2.8% 680,232 3.1%
5 CP- 184,828 1.7% 153,198 0.9% 246,429 1.1%
6 CPBH 1,245,476 11.7% 1,438,185 9.1% 1,811,914 8.3%
7 CPQL 292,942 2.8% 388,174 2.5% 459,431 2.1%
8 LN- 2,595,399 24.5% 3,642,656 23.1% 4,750,579 22%
9 LN-BT 143,031 1.3% 608,785 3.9% 237,226 1.1%
10 LNTT 2,731,358 25.7% 4,251,207 27% 4,978,991 23%
(Nguon. Bao cao kt qua hoat dong kinh doanh nm 2009, 2010, 2011)
hi ch: tv trong ca cac chi tiu la so voi doanh thu thuan.
bt rn t trn % l nun tun t ot n sn xut kn on tron
bn trn n n l t sut l nun on tu tu t tu n o n
t t l t nm l o nt v tp nt vo nm o nn p pt
sn tron nm k ln n v v tu nun vt lu lm tn vn n bn
trn p bn n v p qun l nm su lun m so v nm tr u n
n t on np tu kt qu tron v m bt nn p kn p
l n nn o on tu n n nun l nun mn
n un v tn n t n l nun t t t :
Bng 5 : Tng hp oanh thu chi ph li nhun nm 2009 200 20
: t n
tiu m
2009
m
2010
m
2011
n l
2010/2009
n l
2011/2010
tn l tn l
n 10,820 16,081 22,071 5,261 48.6% 5,990 37.2%
n 8,090 11,866 17,092 3,776 46.7% 5,226

44%
tr
tu
2,730 4,251 4,979 1521 55.7% 728 17.1%
(Nguon. Bao cao kt qua hoat dong kinh doanh nm 2009,2010, 2011)
t mn m ln t trn nn ot n sn xut kn on n t qu
nm u l v m l nm su o n nm tr t so v nm 9 tn
on tu n t tn 1 t ntn n tn 8% tron k p
23

tn v t l 7% t l tn 77 t nlm o l nun tr tu tn 7%
t l tn 1 t n
m so v nm on tu tp t tn ln 7% tn n tn 99 t
n tn p tn % t l t n o l nun n tn n 78 t
n t l tn l 7%
v qu pn t t t m l nun m nm tn ln l o n m tn on
thu n t tn p xt v t l - m xun k tn ton b n
v sn pm m n nu n u t n lm o l nun tn ln v s tn
ln tut
Biu 3: C cu oanh thu li nhun ca cng t nm 2009 200 20

hn t
n n on tu nun n t pn s t m t xem l m
tu nu on np kn on tron n n no nn n ln o n t v
tp t n b n nn vn m on kt tt bt pt u s mn n l t n s
nn n sn to tn qu trn n n tn ton u qu sn xut kn on n l
pn u on tn k o n nm tn trn nm su lun o n nm tr
u nn nun nun lu n l ro n ln m nmlk n n on np
sn xut s t t m n vn p u n nun vt lu s u p np ku
n 7% n u n l m bt on tu n n l nun n t n t
Vinmlk n x n trn tr b s tron n nm t m tu tun l tron sn xut
n n nn o on tu v l nun o n t tn t n t
v v xu n pt trn t t n qu tu on tu v l nun
o t k nn m rn qu m sn xut kn on n t n pt trn n n t
ktrn s pn t on tu v l nun p n t pt n t mt s n n
vn mt tm r bn pp k p nn xn trnn t l tu u n l
t o l nun nn o u qu sn xut kn on

10820
16081
22071
2730
4251
4979
0
5000
10000
15000
20000
25000
2009 2010 2011
t
y

n
g

nm
doanh thu
li nhun
24

4 - MT S GI M I NHUN
ron u kin cnh tranh trn th trng, n t vnmlk kn nng n lc phn
u duy tr v pht trin, ngy cng m rng sn xut kinh doanh. Mc d gp nhiu k kn
nn tp th cn b n nn vn pn u hot ng kinh doanh c hiu qu. Ngoi ra,
cng ty n tc hin tt ch trn n s n nc, gp phn n p nn s
tnh nh, nng cao cht lng cuc sng. Bn cn ng cn c nhng gi pp nng cao
doanh thu v li nhun ca cng ty.
4.1. THU
u trn n t c doanh thu l qu trnh xut o n o ni mua, vn chuyn
v thanh ton tin hng. Nhm tn on tu trc ht ph y mnh kh lng v t
tiu th ng thi phi xc tin cc chin lc kinh doanh. Xut pht t nhu cu thc t, cng ty
cn ch trng nhng vn sau:
4 y mnh tin sn xut tng sn lng sn phm:
Hin nay c nhiu hn ch t s kin sa c ch melmne nn vnmlk vn ng vng
trn th trn n t ni ta tin dng vinamilk nn sn lng cn y mn
hi cng ty ph y mnh tin trnh sn xut v tn sn lng ca sn phm, t pi hp
vi cng tc tip th tn k lng sn phm tiu th.
u bn nht, sn xut ph m bo n k hoch sn xut p ng kp th
cho nhu cu tiu th.
42 m bo cht lng sn phm ng tiu chun qu nh:
m bo cht lng theo nhng yu cu k thut, cng ty cn tin hnh kim tra t
nguyn liu n thnh phm, t khu la chn th n o b n ku n p.
Trong qu trnh sn xut, cng ty cn lun lun p dng nhng tin b ca khoa hc k thut
mi nht nhm nng cao cht lng sn phm, gim thiu p tn sn ln cng ty c
th ng vng v ngy cng pht trin trong th trng.
4 y mnh khu tiu th sn phm:
Cng tc tiu th sn phm c coi trn n u v ch khi tiu th c sn phm nh
my m c doanh thu v li nhun o n t nn mt n rketn rn
bit nm bt kp thi din bin th trng v c k hoch qung b sn phm thnh cng trn
th trng tiu th l i php quan trng nht tiu th sn phm.
vy, mc tiu ca vi y mnh khu tiu th l pn thc kinh doanh linh hot, m
them nhiu th trng nhm phc v tha mn nhu cu khch hng sao cho kinh doanh c hiu
qu v ni tiu dung c li.
4.2. NHNG GI I NHUN:
42 ng oanh thu y mnh cng tc tiu th sn phm:
S t i ca doanh thu c n ng rt ln n li nhun ron u kin cc yu t
k kn i th doanh thu gim s lm li nhun gim v nc li. Do v tn li
nhun ph tn on tu
25

tn on tu p tn tu t n tu t n l tng s ln n c bn
ra, trnh ng vn trong hng tn kho. Cng ty c th tn tu t theo nhng cch khc
nhau:
- n tu t c v cht lng v kh ln n: m rn i l, lm tt cng tc vn
chuyn
- un l tn ko v m bo tr p l
4.2.2. Qun l tt chi ph:
4.2.2.1. Tit kim nguyn vt liu tiu hao:
ng xuyn nhc nh, t chc thc hin tit kim trong sn xut, trnh lng ph ca cng.
u n m s gim c nhng khon tiu hao bt hp l.
4.2.2.2. Ha thap chi ph quan l v chi ph bn hng:
H thp chi ph qun l v chi ph bn hng l nhim v m cng ty phi lun ht sc c
gng thc hin, ch nn chi cho nhng khon tht cn thit, tit kim t nn p l nhng
khon p vn pn tp khch, giao d
i v p bn n n p o ng, khuyn mi, tip th ng khon ny cn
thc hin theo k ho ra ph hp vi tn on pht trin.
4.3. CC GII PHP NNG CAO HIU QU KINH DOANH:
4.3.1. Nng cao hiu qu s dng vn:
Vi m bo , kp thi v s dng c hiu qu vn s l nhn t quan trn t ng
n hiu qu kinh doanh c n t rc ht ph x nh mt u vn hp l, thch ng
vi yu cu, nhim v v qu m kn on u vn c coi l t u k p n
vn cho kinh doanh bao gm vn c nh v vn lu n u p x n im ha
vn ngn hn, di hn trong ton b qu trn kn on n n tron tn on kinh
on n vy m x n c sn lng, doanh thu cho li, thi gian cho li v mc li.
4.3.2. Tn dng cng sut my mc thit b:
S dng hiu qu cc thit b my mc trong cng ty, tn dng t n sut ca my mc
to ra nhiu sn phm n rn tn trn ph cng sut.
4 ng cng cht lng qun l:
n ng cng tc qun l m bo cht lng sn phm. V ngy nay cht lng l
th m n tu n qun tm n u.
4.3.4. Qun l cc khon thu khc:
Vi doanh nghip m rng c nhiu chi nhnh nn cc khon thu n ph c thanh ton
nhanh trnh n nn s n n n hot ng kinh doanh ca doanh nghip.
4.4. CC GII PHP KHC:
- T ch lo ng khoa hc gn v t u ken tng hp l.
- rketn ng v khch hng.



26

5 -
n nm o v x n mt tn u v nn tr n tt bn vn
t n qu u on tu n n l nun n t pn s t
mo n tron ln n tu n klm so vn v tr n k n
t t mn n n m u mn v n ln o u kn nm n
t n t vt qu nn on k kn
nn tn n m n t t l mt u n t o ton b ton t
n nn vn tron n t n n ku v on np t nn t m
rn s s n tn p pn pp nn u b on tn nn nn v
u su:
rn b nn l lun un v on tu v l nun l s o nn pn
t n v pp n
tu s l qu trn n tn v pt trn n t pn s t m
nn tun l v k kn m n t p mt
n t on tu l nun n t tron nm 9
rn s n t mt tn t n t r mt s pp nm tn
doanh tul nun v u qu kn on


27

M
1. o o tn nn 9 n t pn s t m Vinamilk
2. o o tn nn n t pn s t m Vinamilk.
3. o o tn nn cng ty pn s t m - Vinamilk
4. bn 999 Tai chinh doanh nghip, xut
bn t n
5. , 2006, Kinh T Ji Mo, xut bn
tn k