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Trng i hc cng on
Khoa ti chnh ngn hng
ti:
Thc trng hiu qu s dng vn c nh ti cng ty c phn xy
dng v pht trin nh s 7 h ni
C cu vn c nh v mt hin vt
1.2.1.3
Li ni u
Khi tin hnh hot ng kinh doanh, cc Doanh nghip phi
t trang b cho mnh mt h thng c s vt cht tng ng vi
ngnh ngh kinh doanh m mnh la chn. iu ny i hi
cc Doanh nghip phi c mt s tin ng trc mua sm. Lng
tin ng trc gi l vn kinh doanh trong chim ch yu l
vn c nh.
Nht l trong s cnh tranh gay gt ca c ch th trng
hin nay, cc Doanh nghip mun tn ti v pht trin c th
bng mi cch phi s dng ng vn c hiu qu. Do vy i hi
cc nh qun l Doanh nghip phi tm ra cc phng sch nhm
nng cao hiu qu s dng vn ni chung v hiu qu s dng
vn c nh ni ring.
Cng tyc phn xy dng v pht trin nh s 7 H Ni l
mt n v c quy m v lng vn c nh tng ti ln. Hin nay
ti sn c nh ca Cng ty v ang c i mi, do vy vic
qun l s dng cht ch v c hiu qu vn c nh ca Cng ty
l mt trong nhng yu cu ln nhm tng nng sut lao ng, thu
c li nhun cao, m bo trang tri cho mi chi ph v c li.
Xut pht t l do trn, trong thi gian thc tp ti Cng ty c
phn xy dng v pht trin nh s 7 H Ni c s hng dn gip
nhit tnh ton th CBCNV Cng tyc phn xy dng v pht
trin nh s 7 H Ni, em chn ti: Thc trng hiu qu
s dng vn c nh ti cng ty c phn xy dng v pht
trin nh s 7 H Ni cho ti kin tp ca mnh.
Kt cu ca ti gm nhng phn chnh sau:
Chng I: Thc trnghiu qu s dng vn c nh ca Cng
ty c phn xy dng v pht trin nh s 7 H Ni.
Chng II: Mt s gii php nng cao hiu qu s dng vn c
nh i vi Cng ty c phn xy dng v pht trin nh s 7 H
Ni.
Lch s
0
690.392.029
3.N khc
II.Ngun vn ch
s hu
1.Ngun vn qu
1.Ngun vn kinh
ph
Cng ngun vn
36.653.317.
020
36.653.317.02
0
-
0,50
14,17
100
-
70
2.083.716.97
1
37.342.765.
660
37.342.765.6
60
-
258.735.686
100 450.018.449
.897
.604
(Ngun: Phng ti chnh k ton)
0,56
8,30
100
100
54,98
55,47
2. Gi vn hng bn
57,44
3. Li tc gp
15.758,114 20.820,715
4. Chi ph bn hng
5. Chi ph QLDN
11.707,371 16.322,897
6. Li tc thun t
HSXKD.
Thu nhp t HTC
4.050,763
-
Chi ph HTC
5.062,601
4.497,819
32,13
-
4.615,526
39,42
447,056
11,04
997,577
3.514,465
2.516,888
25,30
(997,577)
(3.514,465
)
-2.516,888
252,30
271,059
476,886
205,827
75,93
Chi ph bt thng
245,386
399,349
153,963
62,74
8.Li tc bt thng
25,673
77,357
7. Li tc hot ng
TC
9. Tng li tc trc
thu
10. Thu li tc phi
np
11. Li
thu
tc
sau
3.078,858 1.060,891
51,684 201,317
2.017,967
-65,54
769,715
339,485
-430,230
-55,90
2.309,144
721,406
1.587,738
-68,76
n v: Tr
u nm
Cui nm
Chnh lch
T
T
T
Ch tiu
S tin
l
S tin
l
S tin
l
%
%
%
1.Vn ngn sch 3.238,95
6,2 3.129,8 5,8
cp
7
2
40
0 109,11 3,3
7
7
- Nh ca
367,425 11,3
326,480 10,4
4
3
- Phng tin vn
ti
- My mc thit b
75,143 2,32
6,971 0,22
SX
- My mc thit b
QL
- TSC phc li
2.796,389 86,3 2.796,38 89,3
4
9
5
2.Vn t b sung 4.945,19
9,5 4.721,2 8,7
8
0
62
6 223,93 4,5
6
3
- Nh ca
2.381,721 48,1 2.324,19 49,2
6
7
3
- Phng tin vn 1.641,408 33,1 1.646,05 34,8
ti
9
0
6
- My mc thit b
310,138 6,27
171,600 3,63
SX
- My mc thit b
435,521 8,81
412,005 8,73
QL
- TSC phc li
176,410 3,57
167,410 3,55
3.Vn tn dng
28.663,3
55, 31.072, 57,
2.409, 8,4
85
09
661
62
276
1
- Nh ca
- Phng tin vn
ti
- My mc thit b 28.663,38 100 31.072,6 100
SX
5
61
- My mc thit b
QL
- TSC phc li
4.Ngun vn khc
15.185,3
39
29,
19
15.001,
425
27,
82
- Nh ca
- Phng tin vn
ti
- My mc thit b
SX
- My mc thit b
QL
- TSC phc li
Tng cng
111,298
2.442,897
0,73
16,0
9
80,0
5
3,13
52,011
3.067,47
5
11.481,9
47
399,992
0,35
20,4
5
76,5
4
2,66
183,91
4
1,2
1
3,6
4
12.155,32
8
475,816
TT
1
15.082,094
13.831,543
1.250,551
-13.180,783
- Do khu hao c bn
-13.154,634
- Thanh l
-26,149
Cng
1.901,311
(*) Ngun: Phng k ton- Ti chnh
Ti sn c nh hu hnh
Nhm TSC
Nh ca
Ch tiu
I.Nguyn gi TSC
1.S u k
8.007.592.0
96
2.Tng trong k
Trong :- Mua mi
Phng tin
Vn ti
MMTB sn
xut
MMTB qun
l
8.442.750.949
60.283.930.86
4
12.774.005.38
0
12.774.005.38
0
387.559.180
381.184.000
6.375.180
72.670.377.06
4
2.167.128.431
1.865.508.802
1.865.508.802
8.007.592.0
96
30.719.301
10.308.259.75
1
1.643.793.000
- Ch thanh 809.272.00
l
0
II.Gi tr hao mn
1.u k
2.188.327.1
26
2.Tng trong k
157.756.18
4
3.Gim trong k
4.Cui k
2.346.083.3
10
III.Gi tr cn li
1.u k
5.819.264.9
43
2.Cui k
5.661.580.7
59
- TSC dng th
chp, cm c khon
vay
- TSC tm thi khng
sd
- TSC ch thanh l
809.272.00
- Xd mi
3.Gim trong k
Trong :- Thanh l
- Chuyn 142
4.S cui k
Trong :- Cha sd
- KH ht
442.579.630
442.579.630
6.957.720
6.957.720
2.602.750.341
9.324.283.572
561.483.135
682.769.000
992.501.666
400.963.975
4.358.446.423
19.687.260.01
5
11.228.362.75
9
361.409.971
29.954.212.80
3
1.243.491.849
41.196.670.84
9
42.716.164.26
1
43.079.169.82
9
923.636.582
1.270.612.163
5.629.058.586
4.084.304.526
4.679.201.165
1.238.669.425
682.769.000
992.501.666
497.920.400
6.957.720
1.734.436.529
868.313.812
400.936.975
Cng
78.901.402.3
13
15.082.093.8
12
15.082.093.8
12
394.516.900
388.141.720
6.375.180
93.588.979.2
25
11.560.279.0
17
2.885.506.64
1
26.877.525.4
13
13.154.633.5
06
368.367.691
39.663.791.2
28
52.023.876.9
00
53.925.187.9
97
44.317.839.2
54
2.885.506.64
n v: ng
Nguyn gi
Loi TSC
A
I.TSC hu
hnh
1.Nh ca
2.Phng tin vn
ti
3.MMTB sn xut
4.MMTB qun l
II.TSC v hnh
Tng
Khu hao lu k
u nm
Cui nm
u nm
Cui nm
(1)
(2)
(3)
(4)
78.901.402
93.588.979
26.877.525
39.663.791
.313
.225
.413
.228
8.007.592.09 8.007.592.09 2.188.327.12 2.346.083.31
6
6
6
0
8.442.750.94 10.308.259.7 4.358.446.42 5.629.058.58
9
51
3
6
60.283.930.8 72.670.377.0 19.687.260.0 29.954.212.8
64
64
15
03
2.167.128.43 2.602.750.34 1.243.491.84 1.734.436.52
1
1
9
9
78.901.402. 93.588.979. 26.877.525. 39.663.791.
313
n v tnh:
ng.
225
413
228
(Ngun: Phng k ton ti chnh)
H s hao mn
u
nm
(5)= (3)/
(1)
Cui
nm
(6)= (4)/
(2)
Chnh
lch
(7)= (6)(5)
0,341
0,424
0,083
0,273
0,293
0,020
0,516
0,546
0,030
0,327
0,412
0,085
0,574
0,666
0,092
0,341
0,424
0,083
Nguyn gi ca TSC
Thi gian s dng
Thi hn s dng
T l khu hao
1. Nh ca, vt kin
trc
10 (nm)
10%
6 (nm)
16,7%
2. My mc thit b
3. Phng tin vn ti
10 (nm)
10%
4. Thit b vn phng
4 (nm)
20%
(*) Ngun : Phng ti chnh- k ton- Cng ty xy dng s 4
I.u k
1.Vn NS cp
2.Vn TBS
3.Vn khc
4.Vn tn dng
II.Tng
k
trong
1.Vn NS cp
2.Vn TBS
3.Vn khc
4.Vn tn dng
III.Gim trong
k
1.Vn TBS
2.Vn khc
Nguyn gi
Khu hao
Thc
K hoch
hin
89.901, 89.901,4
402
02
5.572,93 5.572,932
2
10.456,3 10.456,34
42
2
26.625,2 26.625,21
15
5
36.246,9 36.246,91
14
4
15.082, 18.200,0
094
00
Thc
hin
26.877,5
25
2.333,976
K hoch
5.520,145
743,727
5.548,18
8
8.790,17
9
394,520
109,116
939,938
5.724,676
98,850
295,667
26.877,5
25
2.333,976
n v tnh: Tr
Chnh lch
Nguyn gi
Hao mn
Gi tr
T l
Gi tr
T l
%
%
-
5.520,145
11.439,87
6
7.583,529
11.439,87
6
7.583,529
13.154,6
34
14.875,1
38
- -17,13
3.117,90
6
- -11,57
1.720,5
04
6.380,903
360,000
368,368
80,125
288,242
469,581
34,520
9,59
- -21,55
101,213
IV.D cui k
93.588,
979
1.Vn NS cp
5.572,93
2
11.101,2
18
31.877,7
35
45.037,0
93
2.Vn TBS
3.Vn khc
4.Vn tn dng
108.101,
042
39.663,7
91
41.283,0
82
2.443,902
6.379,957
16.876,31
0
13.964,43
2
(Ngun: Phng ti chnh k ton)
- -13,42
14.512,0
63
1.619,2
91
-3,92
2
44.725,809 + 78.901,402
2
= 61.813,606 Tr
78.901,402 + 93.588,979
2
= 86.245,191 Tr
Ch tiu ny phn nh mt ng ti sn c nh b vo sn
xut kinh doanh em li bao nhiu ng doanh thu (hoc DT thun).
Sc sn xut ca ti sn c nh Cng ty nm 2010 l 3,298 (ng
= 55.641,909 Tr nguyn gi
TSC
VC u k + VC cui k
2
NG TSC u k
Khu hao lu k
(hoc cui k)
(hoc cui k)
u k (hoc cui
k)
25.763,883 + 52.023,877
2
= 38.893,880 Tr.
53.023,877 + 53.925,188
2
= 53.474,533 Tr.
NG TSC thi im nh
gi
H s hao mn TSC u
k =
H s hao mn TSC u
k =
39.633,791
93.588,979
= 0,423
2010
2011
Chnh
lch
203.871,
954
315.959,
832
3.078,85
8
1.060,89
1
61.813,6
06
38.893,8
80
86.245,1
91
53.474,5
33
112.087,
878
2.017,96
7
24.431,5
85
14.580,6
53
3,298
3,664
0,366
11,10
0,079
0,020
-0,059
-74,68
5,242
5,909
0,667
12,72
T l (%)
54,98
-65,54
39,52
37,49
8. H s hao mn TSC
0,341
0,423
0,082
24,05
b)
c)
Hiu qu s dng Vn c
nh =
Gii php 5
Coi trng cng tc bi dng, o to i ng CBCNV nhm
nng cao trnh s dng v qun l ti sn c nh.
Lao ng l mt nhn t cc k quan trng nh hng n hiu
qu qun l v s dng Vn c nh ni ring v ton b hot ng
sn xut kinh doanh ca Doanh nghip ni chung. Trong thc t khi
ti sn c nh hay my mc thit b cng tin tin th ngi lao
ng phi c o to qua trng lp h c th s dng v qun l
chng c hiu qu. Cc Doanh nghip cng cn c bin php nng
cao trnh chuyn mn ca i ng lao ng v trit khai thc
ngun lc ny.
c o to, bi dng trnh ngi lao ng s nm vng c
l thuyt cng nh thc t ng dng trong s dng ti sn c nh
my mc thit b. ng thi h cng c thc nghim tc trong lao
ng, chp hnh tt cc quy nh ni quy ca Doanh nghip v thc
hin nghim chnh cc quy phm trong sn xut.
nng cao cht lng lao ng th:
Lao ng phi qua s dng v c tiu chun cht ch.
Kt lun
Vn c nh l mt b phn quan trng ca Vn kinh doanh. N
phn nh kh nng trang b c s vt cht k thut ca Doanh nghip
cng nh kh nng tip cn trnh tin b khoa hc k thut thng
qua hnh thi vt cht l ti sn c nh. Vn c nh em li
nhng iu kin cn thit tit kim sc lao ng v nng cao
nng sut lao ng trong Doanh nghip.
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