Professional Documents
Culture Documents
n tt nghip
LI M U
T khi ra i cho n nay nhng sn phm t du m v kh v ang
ng vai tr quan trng trong sn xut v tiu dng ca mi quc gia trn ton
th gii.
Ngnh cng nghip du kh Vit Nam tri qua hn 30 nm pht
trin ang tng bc tr thnh ngnh cng nghip mi nhn trong cng cuc
xy dng v pht trin t nc. S ra i ca lut du kh nm 1993 v c
sa i nm 200, lut u t nc ngoi, thu ht nhiu nh u t nc
ngoi tham gia u t tm kim thm d, khai thc du kh trn lnh th Vit
Nam. y l s quan tm ca ng v nh nc ta vi ngnh cng nghip du
kh gip n c nhng bc pht trin nhy vt.
Vi li th nh vy Tng Cng ty du kh Vit Nam c bc pht trin
mnh m tr thnh doanh nghip hng u trong nc cng nh trong khu vc.
Vi mc tiu xy dng ngnh cng nghip du kh hon chnh t thng
ngun n h ngun, phi d nguyn tc c lp t ch, a phng ha, a
dnh ha trong hp tc quc t, lm c s cho s pht trin ca cc ngnh kinh
t khc.
Cng ty Dung dch khoan v ha phm du kh (DMC) l mt n v
thnh vin ca Tng Cng ty du kh Vit Nam c giao nghim v chuyn
sn xut v kinh doanh ha phm du kh v dung dch khoan phc v cho vic
khoan v thm d du kh. Cng ty C phn Ha phm Du kh DMC Min
Bc l mt n v sn xut chnh ca Cng ty DMC. Vi nhim v c giao
l sn xut v kinh doanh cc sn phm nh: Barite API phc v cho khai thc
du kh v cc sn phm Feldspar, CaCO3, Dolomite phc v cho cc ngnh
xy dng, gm s, thy tinh
Sau nhiu nm hot ng Cng ty DMC c s tin b rt r rt v t c
nhiu thnh tch ng khch l ng gp cho s pht trin ca ngnh du kh
nc nh. T lc ngnh du kh pha nhp khu 100% nhng loi dung dch
khoan v ha phm du kh, trn c s cng ngh ca mnh to ra n ny,
Cng ty tha mn phn ln nhu cu ca ngnh, v tng bc xut khu vi
cht lng ln. Hin nay phn ln tng doanh thu bn hng ca Cng ty l do
ngun hng xut khu em li
t c thnh tch , c s ng gp khng nh ca Cng ty.
Hng nm xng sn xut em li doanh thu t vic sn xut sn phm cho
Cng ty tng i ln, vi dy chuyn sn xut hin i, i ng cn b c
trnh chuyn mn cao. Hng nm X nghip hon thnh nhng k hoch
Lp KT v QTDN Du Kh K52.
Trng H M - a Cht.
n tt nghip
m Cng ty giao. Ngoi vic sn xut sn phm phc v ngnh du kh, Cng
ty cn m rng sn xut mt s sn phm phc v mt s ngnh trong nc
nh: Gm s, thy tinh
Vi s pht trin mnh m nh vy cng ty cn xy dng mt nh mc
tiu hao nguyn vt liu ph hp cng tc qun l qu trnh sn xut din ra
thng sut hn. Chnh v l do vi s gip ca cc thy c trong b mn
cng nh cc anh ch tai cng ty em xin php c xy dng n vi ti
nhu sau: Xy dng mc tiu hao nguyn vt liu cho sn phm Bentonite
Chng 1: Tnh hnh chung v iu kin sn xut ch yu ca Cng ty
C phn ha phm du kh v dung dch khoan DMC-Min Bc
Chng 2: Phn tch tnh hnh hot ng sn xut kinh doanh ca Cng
ty C phn ha phm du kh v dung dch khoan DMC-Min Bc
Chng 3: Xy dng mc tiu hao nguyn vt liu cho sn phm
Bentonite.
Nhng do kin thc cn hn ch, v vy ln u tin c trc tip tip xc
vi nhng cng vic c th em khng th trnh khi nhng thiu st trong qu
trnh thc tp. Em rt mong nhn c s ng gp ca thy c cng cc bn,
n tt nghip ca em hon thin hn.
Tc gi xin chn thnh cm n s hng dn tn tnh ca c gio Phan
Th Thi, cng cc c ch anh ch trong Chi nhnh Cng ty c phn dung dch
khoan v ha phm du DMC Min Bc nhit tnh gip v to iu
kin tc gi hon thnh n ny.
Lp KT v QTDN Du Kh K52.
Trng H M - a Cht.
n tt nghip
CHNG 1
TNH HNH CHUNG V CC IU KIN
SN XUT - KINH DOANH CA CNG TY TNHH
MTV HA PHM DU KH DMC MIN BC
Lp KT v QTDN Du Kh K52.
Trng H M - a Cht.
n tt nghip
Tn Cng ty:
Tn vit tt:
DMC-NORTH CO.,LTD
a ch:
in thoi:
Fax:
Vn iu l:
40.000.000.000 ng
M s thu:
0103009579
Lp KT v QTDN Du Kh K52.
Trng H M - a Cht.
n tt nghip
Lp KT v QTDN Du Kh K52.
Trng H M - a Cht.
n tt nghip
Lp KT v QTDN Du Kh K52.
Trng H M - a Cht.
n tt nghip
Lp KT v QTDN Du Kh K52.
Trng H M - a Cht.
n tt nghip
Hopper
(my np liu)
Kp hm
H gu ti
H cp liu
T iu
khin
Nghin 5R
Phi trn
ng bao
Bn thnh
phm
Ph gia
Lu kho
Lp KT v QTDN Du Kh K52.
Trng H M - a Cht.
n tt nghip
Lp KT v QTDN Du Kh K52.
Trng H M - a Cht.
n tt nghip
Thng s
n v tnh
Ch s
ng knh con ln
Mm
406
Mm
189
S con ln
Chic
Mm
1270
Vng/pht
103
C ht nguyn liu
Mm
< 20
C ht thnh phm
Mm
0.044 - 0.125
Tn/h
19,5
Chiu di
Mm
10600
10
Chiu rng
Mm
6500
11
Chiu cao
Mm
1350
Tn
26
12
Lp KT v QTDN Du Kh K52.
10
Trng H M - a Cht.
n tt nghip
Lp KT v QTDN Du Kh K52.
11
Trng H M - a Cht.
n tt nghip
Lp KT v QTDN Du Kh K52.
12
Trng H M - a Cht.
n tt nghip
Lp KT v QTDN Du Kh K52.
13
Trng H M - a Cht.
n tt nghip
CH TCH CNG TY
KIM SOT
VIN
GIM C CNG TY
Phng Th nghim
PH GIM C (ph
trch lnh vc k thut, sn
xut)
Xng sa cha vn
hnh thit b
Xng sn xut Ho
phm
Phng Thng mi
Phng Ti chnh - K
ton
Phng K hoch - u t
Lp KT v QTDN Du Kh K52.
14
Trng H M - a Cht.
n tt nghip
Hnh 1.2 : T chc cng ty TNHH MTV ha phm du kh v dung dch khoan
DMC Min Bc
Lp KT v QTDN Du Kh K52.
15
Trng H M - a Cht.
n tt nghip
a)
Ch s hu cng ty .
Cc quyn khc theo Quy nh Trong Lut Doanh nghip v iu l Cng ty.
b) Ch tch cng ty.
Nhn danh ch s hu t chc thc hin cc quyn v ngha v ca ch s hu
cng ty; c quyn nhn danh cng ty thc hin cc quyn v ngha v ca cng ty;
chu trch nhim trc php lut v ch s hu cng ty v vic thc hin cc quyn
v nhim v c giao theo quy nh ca Lut Doanh nghip v iu l Cng ty.
d) Gim c.
L ngi iu hnh hot ng kinh doanh hng ngy ca Cng ty, chu trch
nhim trc php lut v Ch tch Cng ty v vic thc hin cc quyn v ngha v
ca mnh. Gim c Cng ty c cc quyn v ngha v theo quy nh ca Lut
Doanh nghip v iu l Cng ty.
e) Ph gim c cng ty ( ph trch cc lnh vc u t xy dng c bn v
pht trin dch v ).
_ Tham mu gip vic cho gim c v lnh vc pht trin dch v v xy dng
c bn. Nhim v:
+ u t, xy dng nh xng, nh my, kho tng, bn bi.
Lp KT v QTDN Du Kh K52.
16
Trng H M - a Cht.
n tt nghip
Lp KT v QTDN Du Kh K52.
17
Trng H M - a Cht.
n tt nghip
c xut khu. Cng tc nghin cu th trng v pht trin kinh doanh theo mc tiu
chin lc pht trin ca Cng ty. Thc hin cng tc qun l cht lng theo yu
cu b tiu chun ISO 9001-2000 nhm nng cao nng lc qun l, c hiu qu cao
trong sn xut dch v ca Cng ty.
k) Phng Pht trin Dch v.
_C chc nng tham mu, gip vic v chu trch nhim trc Gim c Cng
ty v ngi c y quyn trong cc lnh vc. Pht trin cc loi hnh dch v.
Nghin cu xut thc hin cc d n c ph duyt.
l) Phng Th nghim.
C chc nng tham mu, gip vic cho Gim c Cng ty v cng tc qun l
cht lng sn phm, hng ha trong qu trnh sn xut kinh doanh ca ton cng
ty. T chc cng tc nghin cu, th nghim, ng dng cc nguyn liu khong,
xut cng ngh sn xut t nguyn liu ny. T vn v h tr k thut v cc loi
sn phm, hng ha trong qu trnh sn xut kinh doanh ca ton Cng ty.
m)
C chc nng tham mu, gip vic v chu trch nhim trc Gim c cng ty
hoc ngi c y quyn trong lnh vc cng tc chuyn mn ca phng bao gm
qun l cng ngh sn xut, qun l cng tc an ton lao ng, v sinh lao ng v
phng chng chy n, qun l cng tc mi trng trong hot ng sn xut ca
Cng ty, qun l H thng qun l ISO 9000-ISO14000-OHSAS 18000 ti Cng ty.
n) Phn xng sn xut bao b.
Sn xut cc loi bao b theo k hoch ca Cng ty. Lp k hoch sa cha my
mc, trang thit b do xng qun l.
o) Phn xng sn xut ha phm.
C chc nng t chc sn xut cc loi sn phm ca Cng ty nh Barite,
Bentonite, Feldspar, Thch anh, Dolomitekhi c giao. sa cha bo dng
my mc thit b sn xut, phc v sn xut. Lp d tr vt t sa cha, thay th
my mc thit b phc v sn xut
Lp KT v QTDN Du Kh K52.
18
Trng H M - a Cht.
n tt nghip
mc thit b. Tham gia kim tra v gim st thc hin cc hp ng kinh t lin
quan n vic mua bn cc vt t phc v sa cha cc dy chuyn sn xut v xe
nng, xe xc, t ca Cng ty.
1.4.3. Ch lm vic ca Cng ty.
- Thi gian lao ng: 22 ngy/1 tun, 8 gi/ngy hoc khng qu 40 gi/tun.
Chun b dng c, v sinh cng nghip, ngh gia ca, ngh giai lao v sinh hot c
nhn.
- Cng ty cn p dng ch ngh php,ngh m au thai sn, hi hp theo quy
nh ca Nh nc. Ngoi ra, Cng ty cn t chc cc hot ng ngh mt, ngh
ngy l tt theo quy nh. iu ny to c lng tin v khuyn khch cn b cng
nhn vin trong Cng ty nhit tnh v hng say tham gia sn xut.
1.4.4. Tnh hnh s dng lao ng ca Cng ty.
Trong nm 2010, Tng s lao ng Cng ty l 213 ngi, trong :
+ Trnh i hc v trn i hc l: 79 ngi, chim 37,1%
+ Trnh cao ng v trung cp l: 12 ngi, chim 5,6 %
+ Cng nhn k thut l: 48 ngi, chim 22.5%
+ Lao ng ph thng l: 74 ngi, chim 34.8%
+ tui bnh qun l: 39 tui
+ S lao ng gin tip l: 55 ngi, chim 25,82% so vi tng s lao ng.
+ S lao ng trc tip l: 158 ngi, chim 74,18% so vi tng s lao
ng.
Trong nm 2010, ton th cn b cng nhn vin ca Cng ty dn c nhn thc
chp nhn hot ng sn xut kinh doanh trong c ch th trng, khng cn t
tng li vo Tng Cng ty, c bit nhn thc ny r i ng lnh o Cng
ty. Cng tc o to ca Cng ty cng c y mnh. Ngoi vic t chc nng cao
tay ngh ti ch, Cng ty cn t chc gi i o to bn ngoi v cc nghip v nh
qun l kinh t, ngoi ng, vi tnh.....Tuy nhin s lng lao ng ph thng cn rt
cao do i hi Cng ty cn c nhng bin php y mnh hn vic nng cao tay
ngh cho cn b cng nhn vin trong Cng ty.
1.5. Phng hng pht trin Cng Ty trong tng lai.
1.5.1. Mc tiu tng qut:
- Xy dng v pht trin Cng ty dung dch khoan v ha phm du kh DMC
Min Bc tr thnh nh cung cp ha cht uy tn, dch v logistic chuyn nghip
phc v ngnh du kh v cc ngnh cng nghip khc khu vc pha Bc.
- Tr thnh nh sn xut v cung cp n nh cc sn phm truyn thng phc v
ngnh du kh trong nc v xut khu.
Lp KT v QTDN Du Kh K52.
19
Trng H M - a Cht.
n tt nghip
Lp KT v QTDN Du Kh K52.
20
Trng H M - a Cht.
n tt nghip
Kt lun chung 1:
Sau 20 nm xy dng v pht trin (1990 2010). Cng ty TNHH MTV Ha
Phm Du kh DMC MIN BC to dng c nhng c s vt cht nht
nh, p ng c nhu cu ca Tng Cng ty v mt i ng cn b khoa hc k
thut c trnh chuyn mn cao. Bn cnh trnh tay ngh ca cng nhn
cng ngy cng c nng cao v c uy tn vi cc bn hng trong v ngoi nc.
Th trng tiu th c m rng.
Trong nhng nm qua Cng ty c s gip ca Tng cng ty nn c
nhng chnh sch kinh doanh nng ng kp thi v linh hoat, tip tc a dng ha
sn phm phc v nhiu ngnh cng nghip khc nhau, Cng ty lun ch trng
nng caocht lng, h gi thnh sn phm thng qua vic p dng tin b khoa hc
k thut mi, tip tc tm kim th trng mi, bn hng mi v khai thc kh nng
sn sng c ca th trng truyn thng.
Nm 2010, mc d Cng ty c nhiu c gng trong qu trnh thc hin
nhim v sn xut kinh doanh, dch v v thu c nhiu kt qu ng khch l.
Tuy nhin Cng ty cng gp khng t kh khn trong qu trnh sn xut kinh doanh.
Ngun qung khng lin tc gy nh hng ti vic sn xut ca Cng ty, ng
thi Cng ty cng phi chu chung sc p cnh tranh ca c ch th trng khc
nghit.
Ngoi nhng kh khn khch quan ni trn, Cng ty cn c nhng kh khn
ch quan v nhng thiu st nh: cha bt kp tnh hnh, cn thu ng trong qu
trnh sn xut, cn nng vi khi tip cn th trng mi.
Nhn chung nm 2010 Cng ty d c nhng kh khn trn nhng di s
lnh o ca Tng cng ty v Cng ty nn khc phc sa cha nhng thiu st,
tn ti v vt qua nhng kh khn th thch hon thnh ch tiu kinh t, k
hoch sn xut kinh doanh ca Tng cng ty giao ph.
Lp KT v QTDN Du Kh K52.
21
Trng H M - a Cht.
n tt nghip
CHNG 2
PHN TCH TNH HNH HOT NG SN XUT
KINH DOANH NM 2010 CA CNG TY TNHH MTV
DUNG DCH KHOAN V HA PHM DU KH DMC
MIN BC.
Lp KT v QTDN Du Kh K52.
22
Trng H M - a Cht.
n tt nghip
Lp KT v QTDN Du Kh K52.
23
Trng H M - a Cht.
n tt nghip
STT
Ch tiu
VT
Nm 2010
TH 2009
TH2010/TH2009
KH
TH
+/-
200,4
TH2010/KH2010
+/-
(3.553)
93,38
3,8
102,36
26,5
115,94
Tn
25.020
53.700
50.147
25.127
62,5
161.1
164,9
102,4
118,18
166,45
192,99
74,8
Tng ti sn bq
51,68
33,18
32,96
(18,72)
63,78
(0,22)
99,34
TSNH bq
45,24
27,54
27,35
(17,89)
60,46
(0,19)
99,31
TSDH bq
6,44
5,64
5,61
(0,83)
87,11
(0,03)
99,47
Tng s lao ng
Ngi
249
225
213
(36)
85,54
(12)
94,67
Tng qu lng
11,753
16,986
16,934
5,181
(0,052)
99,69
124,72
165,13
191,19
66,47
153,30
26,05
115,77
251.004.01
716.000.00
774.178.40
523.174.38
308,4
58.178.40
ng-nm
100,48
238,67
235,43
134,95
4.906380
6.547.650
6.830.799
1.924.419
Theo gi tr
Tn/
Theo hin vt
ngnm
Tr./
thng
10
(6,829)
1,178
1,465
11
Cc khon np NSNN
0,62
0,28
0,29
12
(6,829)
0,898
1,175
2
263,8
4
163,3
0
144,0
8
234,3
0
139,2
2
8,249 (21,45)
(3,23)
98,64
283.149
104,32
0,287
124,36
46,77
0,01
103,57
8,004 (17,21)
0,277
130,85
(0,33)
108,13
Lp KT v QTDN Du Kh K52.
24
Trng H M - a Cht.
n tt nghip
Lp KT v QTDN Du Kh K52.
25
Trng H M - a Cht.
n tt nghip
Nm 2010
Nm
TH 10/TH09
TH 10/KH 10
Tn sn phm
VT
2009
KH
TH
+/-
+/-
- Barite
Tn
11.845
45.000
42.000
30.155
354,58
(3.000)
93,33
- Bentonite
Tn
4.282
5.700
4.500
218
105,09
(1.200)
78,94
- Feldspar
Tn
2.334
400
247
10,58
(153)
CaCO3,Safe Carb
Tn
1.559
2.100
2.900
1.341
186,01
800
138,09
Tn
2.359
300
228
(2.131)
9,67
(72)
76
- Ha cht khc
Tn
2.641
200
272
(6.587)
10,18
(153)
83
Tng
Tn
25.020
53.700
50.147
25.127
200,42
(3.553)
93,38
V bao BigBag
Ci
11.959
36.000
36.000
24.041
301,02
100
V bao 25-50 kg
Ci
247.22
215.00
215.00
(32.229)
86,96
100
Tng
Ci
259.18
251.00
251.00
(8.188)
96,84
100
5
6
-m v phn bn
khc
(2.087
)
61,7
5
Lp KT v QTDN Du Kh K52.
26
Trng H M - a Cht.
n tt nghip
Chnh
Nm 2010
lch
STT
Mt hng
VT
Sn
T l
Sn
T l
lng
(%)
lng
(%)
(%)
- Barite
Tn
11.845
47,34
42.000
83,75
36,41
- Bentonite
Tn
4.282
17,11
4.500
8,97
(8,14)
- Feldspar
Tn
2.334
9,33
247
0,49
(8,84)
CaCO3,Safe Carb
Tn
1.559
6,23
2.900
5,78
(0,45)
-m v phn bn khc
Tn
2.359
9,43
228
0,45
(8,97)
- Ha cht khc
Tn
2.641
10,56
272
0,54
(10,01)
Tng
Tn
25.020
100
50.147
100
V bao BigBag
Ci
11959
4.61
36.000
14,34
9,73
V bao 25-50 kg
Ci
247229
95.39
215.000
85,66
(9,73)
Tng
Ci
259.18
100
251.000
100
Lp KT v QTDN Du Kh K52.
27
Trng H M - a Cht.
n tt nghip
1
2
T trng
% c ht trn sng > 75 m
g/cm3
% khi lng
< 4.2
3.0
Sn phm
Barite ca
Cng ty
4.2 4.25 max
< 2.9 & < 3.1
% c ht < 6 m
% khi lng
30
< 30
Hm lng KL kim th ho
tan tnh theo Ca++
250
< 250
STT
Ch tiu
n v
Ppm
Tiu chun
API
Lp KT v QTDN Du Kh K52.
28
Trng H M - a Cht.
n tt nghip
Ch tiu
n v
3
T trng bn
g/cm
nht PV
Cpo
YH
Lbs/100ft2
kim PH
Hm lng ct
sch MBT
Yu cu
> 2.12
> 2.16
< 55
< 35
< 25
< 25
< 8.3
<8
%KL
< 5.0
< 4.0
ml/10 bt
< 1.8
< 1.8
Tn sn phm
TH 10/TH09
TH 10/KH10
VT Nm 2009
KH
TH
+/-
+/-
- Barite
Tn
7.052,63
Tn
5.726,02
8.000
8.854,08
3.128,06
154,63
854,08 110,68
- Bentonite
- Feldspar
Tn
2.014,41
2.200
2.272,03
257,62
112,79
72,03 103,27
-CaCO3,Safe Carb
Tn
1.842,21
2.000
2.591,60
749,39
140,68
591,60 129,58
-m v phn bn khc
Tn
13.751,64
1.200
1.268,50 (12.483,14)
9,22
68,50 105,71
- Ha cht khc
Tn
6.130
296,25 (5.833,75)
4,83
296,25
Lp KT v QTDN Du Kh K52.
29
Trng H M - a Cht.
n tt nghip
Tng
Tn
36.516,91
V bao BigBag
Ci
10.021
V bao 25-50 kg
Tng
30.125
22.970
12.949
229,21
(7.155)
76,24
Ci
61.000 129.573
111.549
50.549
182,86 (18.024)
86,08
Ci
71.021 159.698
134.519
64.498
189,40 (25.179)
84,23
Qua bng 2.6 trn ta thy r c tnh hnh tiu th sn phm ca Cng ty
tng hn so vi k hoch ra vi s lng khng nhiu nhng li tng tng i
cao so vi nm 2009, biu hin l sn lng tiu th nm 2010 c 58.603,66 tn
tng 60,48% so vi nm 2009 iu ny cho thy c s c gng rt ln ca
ton th nhn vin trong Cng ty trong bi cnh nn kinh t ang c nhiu bin
ng. Nguyn nhn do nhu cu th trng nm 2010 tng cao, sc sn xut cng tt
hn, ng thi do cng ty c nhng chnh sch thch hp thu ht c nhiu hp
ng hn.
Hai sn phm quan trng ca Cng ty l Barite v Bentonite vn c tiu
th mnh. Sn phm Barite tiu th nm 2010 tng t bin ln 43.321,2 tn tng
ng tng 514,26% so vi nm 2009. Cn Bentonite nm 2010 tiu th 8.854,08 tn
tng 54,63% so vi nm 2009. Cng ty t c nh k hoch ra v kt qu
m cng ty t c l kh n tng. Tnh hnh tiu th 2 sn phm chnh l rt tt
c bit l Barite c s vt tri hn hn, nguyn nhn ca n l do nm 2010 cng
ty khai thc c nguyn liu ny ti m Bc Kn, ngun nguyn liu n nh
hn, sn xut c nhiu p ng c nhu cu ngy cng cao ca khch hng
ng thi cng ty cng c dy chuyn cng ngh m bo c cht lng tt nn
thu ht c nhiu ngi mua hn.
Ngoi ra cc sn phm khc cng tng nhng vi s lng khng ln nh
CaCO3, Safe Carb nm 2010 tiu th l 2.591,60 tn tng 749,39 tn tng ng
40,68% so vi nm 2009. Feldspa tng 257,62 tn so vi nm 2009. V bao 25 50
kg mc d tng so vi nm 2009 nhng khng t ch tiu k hoch ra, loi v
bao ny tiu th trong nm 2010 l 111.549 ci tng 50.549 ci tng ng 82,86%
so vi nm 2009 v gim 13,92% so vi k hoch.
Bn cnh c mt s mt hng c lng tiu th gim l do cng ty tp
trung sn xut v tiu th nhng sn phm chnh ng thi nhu cu ca khch hng
v loi sn phm trong nm gim i.Cc sn phm nh m, phn bn, v
ha cht khc gim so vi nm 2009 ln lt l 12.483,14 tn v 5.833,75 tn.
2.2.3.2. Phn tch tnh hnh tiu th theo ch tiu gi tr.
lm r nh hng ca doanh thu tiu th cc sn phm ti tng doanh thu
ca Cng ty nm 2010 th vic phn tch tnh hnh tiu th theo ch tiu gi tr s
gii thch c iu trn:
SV: Lu Xun Thng.
Lp KT v QTDN Du Kh K52.
30
Trng H M - a Cht.
n tt nghip
Lp KT v QTDN Du Kh K52.
31
Trng H M - a Cht.
n tt nghip
Sn phm
VT
1
2
3
4
Barite
Bentonite
Feldspar
CaCO3,Safe Carb
m v phn bn
khc
Ha cht khc
Tn
Tn
Tn
Tn
5
6
7
8
Sn lng Gi bn bq
tiu th
(ng/sp)
1.864.543
43.321,20
2.846.523
8.854,08
1.465.231
2.272,03
2.256.415
2.591,60
Tn
1.268,50
Tn
296,25
Tng
Tn
58.603,66
V bao BigBag
V bao 25-50 kg
Tng
Ci
Ci
Ci
22.970
111.549
134.519
Doanh thu
T l %
(ng)
theo DT
80.774.240.212
41,89
25.203.342.364
13,07
3.329.048.789
1,73
5.847.725.114
3,03
6.645.123
8.429.338.526
4,37
33,60
165.194
5.918
64.782.637.752
188.366.332.75
6
3.794.506.180
660.146.982
4.454.653.162
97,69
1,97
0,34
2,31
- Barite
- Bentonite
- Feldspar
-CaCO3,Safe Carb
-m v phn bn khc
- Ha cht khc
V bao BigBag
V bao 25-50 kg
Lp KT v QTDN Du Kh K52.
32
Trng H M - a Cht.
n tt nghip
Bng phn tch tnh hnh tiu th theo doanh thu t khch hng
Bng: 2.8
Nm 2009
TT
Tn khch hng
Doanh thu
(ng)
Tng cng ty
Nm 2010
T
trng
%
Chnh lch
T
Doanh thu
trng
(ng)
124.256.632.72
70.350.012.373
59,88
18.024.190.211
15,34
28.394.260.950
14,73
64,44
Tng
Tuyt i
+/-
53.906.620.34
8
10.370.070.73
176,63
157,53
Cng ty c phn c kh ng Tm
Cng ty c kh ng Anh
6.887.969.164
5,86
8.235.123.346
4,27
1.347.154.182
119,56
5.493.102.588
4,68
7.345.132.564
3,81
1.852.029.976
133,72
2.348.224.529
2,00
4.267.732.944
2,21
1.919.508.415
181,74
679.180.464
0,58
845.735.873
0,44
166.555.409
124,52
3.495.565.010
2,98
5.235.466.744
2,72
1.739.901.734
149,77
Cng ty cu 7
3.121.710.932
2,66
4.478.537.683
2,32
1.356.826.751
143,46
Lp KT v QTDN Du Kh K52.
33
Trng H M - a Cht.
n tt nghip
Cng ty cu 12
582.366.726
0,50
901.241.342
0,47
318.874.616
154,75
10
763.007.595
0,65
999.456.378
0,52
236.448.783
130,99
11
655.953.049
0,56
846.234.578
0,44
190.281.529
129,01
12
371.223.995
0,32
573.743.378
0,30
202.519.383
154,55
13
Cng ty Mai ng
599.523.496
0,51
745.843.685
0,39
146.320.189
124,41
14
4.137.969.868
3,52
5.674.857.814
2,94
1.536.887.946
137,14
100
75.340.203.398
164,08
117.480.782.52
Tng
100
192.820.985.91
8
2.2.4. Phn tch tnh nhp nhng ca qu trnh sn xut v tiu th.
Nhim v ca phn tch ny l nh gi mc m bo nhim v hon
thnh sn xut v tiu th sn phm c xy dng trong k hoch v thy c
kh nng, s cn i gia sn xut v tiu th sn phm ca Cng ty
phn tch tnh nhp nhng ta dng phng php tnh h s nhp nhng v
phng php biu .
H s nhp nhng c tnh theo cng thc sau:
k
Hn =
100 xn0 + mi
i =1
(2.1)
100 xn
Trong :
Lp KT v QTDN Du Kh K52.
34
Trng H M - a Cht.
n tt nghip
Bng phn tch tnh hnh thc hin k hoch sn xut nm 2010.
VT: tn
Bng: 2.9
So snh
Thng
1
2
3
4
5
6
7
8
9
10
11
12
Tng
K hoch
4600
3550
4000
4200
5300
5150
4030
3570
4040
3740
4640
6880
53700
Thc hin
4370
4210
4154
4303
3100
3570
3200
3670
4510
4646
4538
5876
50147
+/ -
-230
660
154
103
-2200
-1580
-830
100
470
906
-102
-1004
-3553
95,00
118,59
103,85
102,45
58,49
69,32
79,40
102,80
111,63
124,22
97,80
85,41
93,38
Hn =
100x6+95+58,49+69,32+79,4+97,8+85,41
100x12
=0,905
Lp KT v QTDN Du Kh K52.
35
Trng H M - a Cht.
n tt nghip
140,00
120,00
100,00
80,00
60,00
40,00
20,00
0,00
1
Thc hin
10
11
12
K hoch
Lp KT v QTDN Du Kh K52.
36
Trng H M - a Cht.
VT: Tn
n tt nghip
Thng
K hoch
Thc hin
+/ -
181,18
1356,90
-68,50
-45,40
-2007,60
-2244,92
-817,00
1892,30
1969,10
765,60
1006,40
1215,60
103,98
137,61
98,59
99,07
60,70
57,36
80,74
153,45
154,40
115,14
119,54
122,08
55400
58603,66
3203,66
H s nhp nhng Hn ca qu trnh tiu th :
105,78
4555
3608
4845
4906
5108
5265
4242
3540
3620
5056
5150
5505
1
2
3
4
5
6
7
8
9
10
11
12
Tng
4736,18
4964,90
4776,50
4860,60
3100,40
3020,08
3425,00
5432,30
5589,10
5821,60
6156,40
6720,60
100x7+98,59+99.07+60,7+57,36+80,74
100x12
Hn =
= 0,914
180.00
160.00
140.00
120.00
100.00
80.00
60.00
40.00
20.00
0.00
1
Thc hin
10
11
12
K hoch
Lp KT v QTDN Du Kh K52.
37
Trng H M - a Cht.
n tt nghip
Sn xut
Tiu th
+/ -
12
4370
4210
4154
4303
3100
3570
3200
3670
4510
4646
4538
5876
4736,18
4964,90
4776,50
4860,60
3100,40
3020,08
3425,00
5432,30
5589,10
5821,60
6156,40
6720,60
366,18
754,90
622,50
557,60
0,40
-549,92
225,00
1762,30
1079,10
1175,60
1618,40
844,60
108,38
117,93
114,99
112,96
100,01
84,60
107,03
148,02
123,93
125,30
135,66
114,37
Tng
50.147
58.603,66
8456,7
116,86
1
2
3
4
5
6
7
8
9
10
11
Lp KT v QTDN Du Kh K52.
38
Trng H M - a Cht.
n tt nghip
8000
7000
6000
5000
4000
Sn xut
3000
Tiu th
2000
1000
0
1
10
11
12
Lp KT v QTDN Du Kh K52.
39
Trng H M - a Cht.
n tt nghip
Vbq 2010 =
27.982.945.792 + 28.316.535.830
2
=28.149.740.811(ng)
Hhs 2009 =
50147
27.833.370.802,5
25020
28.149.740.811
= 0,0018(tn/ng.ng)
=0,00088(tn/ng.ng)
Lp KT v QTDN Du Kh K52.
40
Trng H M - a Cht.
n tt nghip
G
Vbq
(ng/ng)
(2.4)
Hhs 2010 =
Hhs 2009 =
=5,927 ng/ng
=2,222 ng/ng
Ta thy:
V mt hin vt c 1000 ng ti sn c nh tham gia vo hot ng sn xut
to ra 0,0018 tn sn phm, so vi 0,00088 tn ca nm 2009.
V mt gi tr c mt ng ti sn c inh tham gia vo sn xut to ra 5,927
ng gi tr sn phm, trong khi nm 2009 l 2,222 ng gi tr sn phm tng ln
3,705 ng gi tr sn phm. So vi nm 2009 hiu qu s dng ti sn c inh
tng ln r rt.
b. H s huy ng vn c nh (Hh).
H h =
-
1
Hhs
1
0,00000088
= 11.363.636,36 ng/tn
1
= 555.555,56 ng/tn
0,0000018
Nm 2010 sn xut ra 1 tn sn phm cn huy ng 555.555,56 ng gi
tr ti sn c nh trong khi nm 2009 cn huy ng 11.363.636,36 ng.
Hh 2010 =
Lp KT v QTDN Du Kh K52.
41
Trng H M - a Cht.
n tt nghip
Hh 2010 =
1
5,927
= 0,168 ng/ng
Hh 2009 =
1
2,222
= 0,450 ng/ng
Ch tiu
VT
Nm 2009
Nm 2010
+/-
Sn lng sn xut
Gi tr tng sn
lng sn xut
Ti sn c nh bnh
3
4
qun
Tn
ng
ng
25.020,1
2
62.556.355.75
6
50.147
164.986.589.578
28.149.740.81
27.833.370.802,
0,00088
25.126,88
102.430.233.82
2
200,43
200,43
316.370.009
98,88
0,0018
0,00092
204,54
2,222
5,927
3,705
266,74
11.363,636
555,555
(10.808,081)
4,88
0,450
0,168
(0,282)
37,33
tn/ng
Theo gi tr
H s huy ng TSC (H h )
Theo hin vt
/tn
Theo gi tr
Lp KT v QTDN Du Kh K52.
42
Trng H M - a Cht.
n tt nghip
Danh mc
TSC
u nm
Nguyn gi
(ng)
Cui nm
T trng
%
Nguyn gi
(ng)
T trng
%
TSC hu hnh
27.933.960.992
99,82 27.634.811.013
99,82
13.460.887.552
48,19 13.460.887.552
48,62
My mc thit b
6.618.125.548
23,69
6.701.709.033
24,21
Phng tin vn ti
7.284.341.459
26,08
6.857.534.359
24,77
Dng c qun l
570.606.433
2,04
614.680.069
2,22
II
TSC v hnh
48.984.800
0,18
48.984.800
100
Phn mn k ton
48.984.800
100
48.984.800
100
100 27.683.795.813
100
Tng
27.982.945.792
Lp KT v QTDN Du Kh K52.
43
Trng H M - a Cht.
n tt nghip
Danh mc TSC
Nguyn gi bq
Hao mn lu
Gi tr cn li
hao
( ng )
k bq ( ng )
( ng )
mn
%
I
1
2
3
4
II
1
TSC hu hnh
Nh ca, kin trc
My mc thit b
Phng tin vn ti
Dng c qun l
TSC v hnh
Phn mn k ton
Tng
27.833.370.803
23.881.931.928
3.923.039.860
85,80
13.461.872.352
11.195.058.147
2.238.415.190
83,16
6.678.417.241
6.003.124.875
675.292.366
89,88
7.099.942.959
6.125.378.721
974.564.238
86,27
593.138.251
558.370.185
34.768.066
94,13
48.984.800
28.399.022
20.585.778
57,98
48.984.800
28.399.022
20.585.778
57,98
27.833.370.802,50
23.910.330.950
3.923.039.852,5
0
85,9
Lp KT v QTDN Du Kh K52.
44
Trng H M - a Cht.
n tt nghip
H s gim TSC =
TSC BQ =
(ng)
H s tng TSC =
H s gim TSC =
0,02357
0,0344
Lp KT v QTDN Du Kh K52.
45
Trng H M - a Cht.
n tt nghip
Lp KT v QTDN Du Kh K52.
46
Trng H M - a Cht.
n tt nghip
I
1
2
3
4
II
1
Danh mc
TSC
TSC hu hnh
S u nm
Nguyn gi
(ng)
Tng
trong nm
Gim
trong nm
S Cui nm
Nguyn gi
(ng)
CK/K
27.933.960.992
27.634.811.013
98,93
13.460.887.552
13.460.887.552
100
My mc thit b
6.618.125.548
529.583.285
6.701.709.033
101,26
Phng tin vn ti
7.284.341.459
426.807.100
6.857.534.359
94,14
614.680.069
107,72
48.984.800
48.984.800
100
48.984.800
48.984.800
100
27.683.795.813
98,93
Dng c qun l
TSC v hnh
Phn mn k ton
Tng
570.606.433
27.982.945.792
613.166.770
44.073.636
657.240.406
956.390.385
Nghin
Phi trn
(2)
(3)
Hnh 2.5: S tuyn.
ng bao
(4)
Lp KT v QTDN Du Kh K52.
47
Trng H M - a Cht.
n tt nghip
Ttt
Tc
Ptt
Pkn
Lp KT v QTDN Du Kh K52.
48
Trng H M - a Cht.
n tt nghip
Ttt
Tc
Ptt
Pkn
Qtt
Qkn
; Tn/tn
Trong :
- Qkn: Nng lc sn xut:
tn
- Qtt: Sn lng thc t:
tn
- Ttt: Thi gian lm vic thc t
- Tc : Thi gian lm vic theo ch
- Ptt : Cng sut thc t
- Pkn : Cng sut theo kh nng
Bng phn tch nng lc sn xut ca DMC - Min Bc
Bng: 2.16
T
T
1
Ch tiu
K
hiu
Ttt
Tuyn
ra
4,87
Nghin
Phi trn
5,75
5,73
ng
bao
5,75
Tc
6,3
6,3
6,3
6,3
Ptt
5,76
5,82
7,2
7,85
Pkn
6,5
6,2
8,5
8,5
Qtt
52,98
31,31
34,885
34,885
Qkn
40,95
39,06
53,55
53,55
Htg
0,77
0,91
0,91
0,91
Hcs
0,89
0,94
0,85
0,92
Hth
0,69
0,86
0,77
0,84
7
8
9
Lp KT v QTDN Du Kh K52.
49
Trng H M - a Cht.
n tt nghip
Sn lng(tn/ca)
Khu
Lp KT v QTDN Du Kh K52.
50
Trng H M - a Cht.
n tt nghip
Bng: 2.17
Nm 2010
Loi lao ng
TH 2010/TH
TH 2010/KH
2009
2010
Nm 2009
KH
TH
+/-
+/-
194
165
158
-36
81,44
-7 95,76
55
60
55
100
-5 91,67
Tng
249
225
213
-36
85,54
-12 94,67
Sau kh phn tch bng s liu cho thy s lng cn b cng nhn vin ca
Cng ty ta thy c s thay i r rt. S lng cn b cng nhn vin nm 2010
gim i 36 ngi tng ng 14,46 % so vi nm 2009 v gim 5,33 % so vi k
hoch ra. Trong s lao ng trc tip gim i 36 ngi tng ng gim i
18,56 % so vi nm 2009 v gim 4,24 % so vi k hoch ra. S lao ng gin
tip vn gi nguyn so vi nm 2009, ch gim 5 ngi tng ng gim 8,33 % so
vi k hoch nm 2010.
bit r nguyn nhn ta i vo phn tch s lng lao ng theo c cu lao
ng bng 2.18.
Bng phn tch c cu lao ng.
VT: ngi
Bng: 2.18
Nm 2009
Loi lao ng
KH 2010
TH 2010
lng
lng
lng
194
77,91
165
73,33
158
74,18
55
22,09
60
26,67
55
25,82
Tng
249
100
225
100
213
100
Lp KT v QTDN Du Kh K52.
51
Trng H M - a Cht.
n tt nghip
Bng: 2.19
Nm 2009
Nm 2010
So snh
2010/2009
STT
Loi lao ng
S
S lng T l %
lng T l %
+/-
Trnh trn H, H
75
30,12
79
37,09
12
4,82
12
5,63
100
62
24,89
48
22,53
-14
77,42
L ph thng
100
40,17
74
34,75
-26
74
Tng
249
100
213
100
-36
85,54
34,75
37,09
4 105,33
Trnh trn i hc
Cao ng trung cp
Cng nhn k thut
22,53
5,63
Lao ng ph thng
Lp KT v QTDN Du Kh K52.
52
Trng H M - a Cht.
n tt nghip
Qua bng 2.19 ta thy cn b cng nhn vin trong DMC MIN BC c
trnh trn i hc, i hc trong nm 2010 chim 79 ngi v chim t trng ln
nht ( 37,09%) trong c cu lao ng ca Cng ty, s lng ny tng so vi nm
2009 l 4 ngi tng ng tng 6,97%. Nguyn nhn l do yu cu ca Cng ty i
hi ngi lao ng phi c trnh chuyn mn tt c th ng dng c cc
cng ngh mi, hin i, phc v qu trnh sn xut v pht trin c cng ty.
S lng lao ng ph thng chim t l ln th 2 trong c cu lao ng
ca Cng ty. S lng lao ng nm 2010 ny gim i 26 ngi so vi nm 2009,
v l yu t tc ng ln nht lm cho s lao ng ca Cng ty nm 2010 gim i
36 ngi so vi nm 2009. S lng lao ng c trnh cao ng, trung cp nm
2010 vn gi nguyn so vi nm 2009. S lng cng nhn ca Cng ty gim i
vi s lng kh cao, nm 2010 gim i 14 ngi so vi nm 2009. iu ny chng
t Cng ty gim bt s lng lao ng c trnh thp v mt phn c o
to c trnh tt hn ph hp hn vi yu cu cng vic ca Cng ty.
2.4.2.2. Phn tch lao ng theo tui.
Trong mi Cng ty vic kt hp gia kinh nghip v sc tr l iu khng d
dng th nn vic phn tch ny gip cho nh qun l tuyn dng v s dng lao
ng mt cch hp l nht, hiu qu nht, sp xp cng vic ph hp vi tui.
i vi cc doanh nghip sn xut nh DMC MIN BC th lc lng lao ng
c tui i tr, c sc khe p ng nhim v sn xut ca doanh nghip. S liu
c trnh by trong bng 2.20.
Bng phn tch lao ng theo tui
VT: ngi
STT
Tui i
Di 30 tui
T 31 39 tui
3
4
5
T 40 49 tui
T 50 55 tui
Trn 55
Tng
Bng: 2.20
Nm 2009
Nm 2010
So snh
2010/2009
T l
T l
ngi
ngi
33
130
73
10
3
249
13,25
52,21
29,31
4,02
1,21
100
33
70
70
30
10
213
15,49
32,86
32,86
14,08
4,71
100
+/-
0
-60
-3
20
7
-36
Lp KT v QTDN Du Kh K52.
100
53,85
95,89
300
333,33
85,54
53
Trng H M - a Cht.
n tt nghip
20 + 30
= 25
2
31 + 39
X=
= 35
2
40 + 49
X=
= 44,5
2
50 + 55
X=
= 52,5
2
55 + 60
X=
= 57,5
2
Ta c h s tui bnh qun theo phng php gia quyn.
X=
25x33+35x70+44,5x70+52,5x30+57,5x10
=39
213
C th ni rng DMC c i ng lao ng tng i tr nng ng v c
kinh nghim c tui lao ng l 39 tui c dn dt bi ngi qun l giu
kinh nghim. y cng chnh l iu kin cng ty pht trin tt.
2.4.3. Phn tch nng sut lao ng.
Nng sut lao ng l lng sn phm hay khi lng cng tc thc hin
trong mt n v thi gian nht nh, l ch tiu tt nht cho php chng ta nh gi
T=
Lp KT v QTDN Du Kh K52.
54
Trng H M - a Cht.
n tt nghip
Ch tiu
VT
Nm 2009
Nm 2010
+/-
1
2
3
4
5
Tng sn lng sn
Tn
xut
Gi tr tng sn
lng sn xut
Tng s CBCNV
S lao ng trc
tip
25020
62.556.355.75
6
5014
7
%
25127
164.986.589.57
102.430.233.82
200,42
263,84
Ngi
249
213
-36
85,54
Ngi
194
158
-36
81,14
100,48
235,43
134,95
234,3
251.004.016
774.178.403
523.174.387
308,43
128,96
317,39
188,43
246,11
322.455.442
1.044.218.921
721.763.479
323,83
tn/ng-nm
Tnh theo gi tr
ng/ng-nm
tn/ng-nm
Tnh theo gi tr
ng/ng-nm
Lp KT v QTDN Du Kh K52.
55
Trng H M - a Cht.
n tt nghip
VT
Tn
Ngi
/ngthng
ng
Nm 2009
Nm 2010
+/ -
25.020
50.147
25.127
200,42
249
213
-36
85,54
4.906.380
6.830.799
1.924.419
139,22
11.753.902.800
16.934.991.791
5.181.088.990
144,08
Lp KT v QTDN Du Kh K52.
56
Trng H M - a Cht.
n tt nghip
Ch tiu
VT
Nm 2009
Nm 2010
+/-
Tr/ng-
qun
thng
Tr/ngthng
Tn/ngthng
4.906.380
6.830.799
1.924.419 139,22
251.004.016
774.178.40
3
523.174.387 308,43
100,48
235,43
134,95
234,3
Qua bng phn tch ta thy nng sut lao ng theo ch tiu hin vt th nm
2010 tc tng tin lng t 39,22%, cn tc tng nng sut lao ng t
134,3%, nh vy tc tng nng sut lao ng ln hn tc tng tin lng.Rt
c nhiu nguyn nhn dn n vic ny, Cng ty cn c s iu chnh kp thi
m bo hiu qu sn xut kinh doanh lun thch ng vi nhng thay i khch
quan nh gi c nguyn vt liu tng
2.5 PHN TCH GI THNH SN PHM:
Phn tch gi thnh sn phm c ngha rt to ln trong hot ng sn xut
kinh doanh. N cung cp cho cc nh qun l doanh nghip nhng thng tin cn
thit ra cc quyt nh kinh doanh, nht l cc quyt nh lin quan n vic
la chn mt hng kinh doanh, xc nh gi bn, s lng sn xut, thu mua, th
trng tiu th. Do gi thnh l ch tiu kinh t tng hp phn nh ton b qu
trnh sn xut kinh doanh ca doanh nghip. Gim chi ph sn xut v h gi thnh
sn phm lun l mc tiu quan trng nht i vi kinh doanh.
2.5.1 Phn tch gi thnh Barite theo khon mc chi ph.
Mc ch ca qu trnh ny l xc nh khon mc no c chi ph ln trong
cc chi ph lao ng sng, t liu lao ng, i tng lao ng, t tm ra cc
nguyn nhn lm tng gim chi ph. S liu phn tch c trnh by bng 2.24:
Lp KT v QTDN Du Kh K52.
57
Trng H M - a Cht.
n tt nghip
Bng phn tch gi thnh Bartie theo khon mc chi ph cho 1 tn sn phm.
Bng 2.24.
Khon mc
TT
chi ph
Nm 2009
Nm 2010
Gi thnh n
Gi thnh n
v ( ng )
v ( ng )
So snh
+/-
1.245.623
1.546.525
300.902
124,16
1.094.934
1.357.815
262.881
124,01
812.354
1.025.645
213.291
126,26
Vt liu ph
120.165
145.655
25.490
121,21
V bao
120.165
145.655
25.490
121,21
162.415
186.515
24.100
114,84
Trch qu lng
124.188
145.222
21.034
116,94
2.589
3.603
1.014
139,17
H, n ca, khc
35.638
37.690
2.052
105,76
II
Chi ph chung
150.689
188.710
38.021
125,23
Chi ph NV qun l
30.125
36.027
5.902
119,59
16.854
20.717
3.863
122,92
42.809
56.210
13.401
131,30
35.412
45.632
10.220
128,86
Chi ph khc
25.489
30.124
4.635
118,18
Qua bng trn ta thy nhn chung gi thnh sn xut sn phm Barite trong nm
2010 tng 300.902 ng tng ng 24,16% so vi nm 2009 nguyn nhn l do th
trng ngun nguyn liu u vo ca doanh nghip l khng n nh v c s tng
gi, nn kinh t suy thoi lm cho lng cu ca doanh nghip gim, chi ph cc
khon cng tng, cng vi l lng sn xut tng vt theo dn n gi thnh sn
phm tng.
2.5.2. Phn tch kt cu gi thnh Barite theo khon mc chi ph.
Mc ch ca qu trnh ny l xc nh kt cu ca cc chi ph lao ng sng,
t liu lao ng, i tng lao ng. N va phn nh c trnh sn xut th
cng hay c gii, bn c gii, t ng ha, tm ra cc nguyn nhn lm tng gim
chi ph. Nhn chung, nm 2010 c s thay i v gi thnh sn phm Barite.
S liu phn tch c trnh by bng 2.27.
Lp KT v QTDN Du Kh K52.
58
Trng H M - a Cht.
n tt nghip
Khon mc chi ph
Gi thnh
n v
(ng )
1.245.623
Nm 2010
T trng
(%)
Gi thnh
n v
( ng )
1.546.525
1.094.934
100
87,90
812.354
Vt liu ph
Chnh
T trng
lch %
( %)
1.357.815
100
87,80
0
-0,10
65,22
1.025.645
66,32
1,10
120.165
9,65
145.655
9,42
-0,23
V bao
120.165
9,65
145.655
9,42
-0,23
162.415
13,04
186.515
12,06
-0,98
Trch qu lng
124.188
9,97
145.222
9,39
-0,58
2.589
0,21
3.603
0,23
0,03
H, n ca, khc
35.638
2,86
37.690
2,44
-0,42
II
Chi ph chung
150.689
12,10
188.710
12,20
0,10
Chi ph NV qun l
30.125
2,42
36.027
2,33
-0,09
16.854
1,35
20.717
1,34
-0,01
42.809
3,44
56.210
3,63
0,20
35.412
2,84
45.632
2,95
0,11
Chi ph khc
25.489
2,05
30.124
1,95
-0,10
Qua bng phn tch ta thy cc chi ph trc tip chim t trng ln nht trong
tng gi thnh, chim hn 80% trong tng gi thnh. Chi ph chung chim phn nh
gn 18% trong tng gi thnh. Cng ty cn quan tm ch n cc chi ph c
cch iu chnh hp l nht.
2.5.3 Phn tch t l v mc gim gi thnh sn phm Barite.
Gim gi thnh l mc tiu hng u trong cc mc tiu nng cao hiu qu
hot ng sn xut kinh doanh ca mi doanh nghip ni chung v ca DMC
MIN BC ni ring. Trong nm 2010 tnh hnh gi thnh ca Cng ty c mc
gim ra sao c th hin qua mc h gi thnh sn phm so vi nm 2009.
Mc h gi thnh sn phm:
M tt = Qtti x (Ztti Zkhi)
; ng
(2.11)
T l h gi thnh sn phm:
Mtt
Ttt =
(2.12)
Qtt x Ztt * 100 ; %
Trong :
Lp KT v QTDN Du Kh K52.
59
Trng H M - a Cht.
n tt nghip
300 .902
50
.
147
* 1.546 .525
*100= 0,388%
Lp KT v QTDN Du Kh K52.
60
Trng H M - a Cht.
n tt nghip
Ch tiu
TI SN
Bng 2.26
S cui nm
A. TI SN NGN HN
S u nm
T trng (%)
+/-
T
trng
Cui
nm
u
nm
27.347.170.688
27.371.087.688
(23.917.000)
99,91
83,17
82,77
1.675.785.338
932.311.718
743.473.620
179,75
5,1
2,82
1. Tin
1.675.785.338
933.311.718
742.473.620
179,55
5,1
2,82
14.369.772.404
10.897.090.277
3.472.682.127
131,87
43,7
32,95
16.616.008.144
14.430.119.997
2.185.888.147
115,15
50,53
43,64
2.338.999.791
835.375.738
1.503.624.053
279,99
7,11
2,53
77.281.649
99.084.183
(21.802.534)
78
0,24
0,3
4.662.517.180
4.467.489.641
195.027.539
104,37
14,18
13,51
10.776.994.779
14.652.764.076
(3.875.769.297)
73,55
32,77
44,31
1. Hng tn kho
11.291.162.406
14.727.902.236
(3.436.739.830)
76,67
34,34
44,54
514.167.627
75.138.160
439.029.467
684,3
1,56
0,23
524.618.167
888.921.617
(364.303.450)
59,02
1,6
2,69
58.777.286
12.935.300
45.841.986
454,39
0,18
0,04
59.690.737
368.915.883
(309.225.146)
16,18
0,18
1,12
26.541.026
(26.541.026)
0,08
406.150.144
480.529.408
(74.379.264)
84,52
1,24
1,45
B. TI SN DI HN
5.535.067.100
5.696.697.682
(161.630.582)
97,16
16,83
17,23
I. TSC
3.853.686.100
5.138.126.143
(1.284.440.043)
75
11,72
15,54
1. Ti sn c nh hu hnh
3.833.100.322
5.102.534.976
(1.269.434.654)
75,12
11,66
15,43
- Nguyn gi
27.634.811.013
27.933.960.992
(299.149.979)
98,93
84,04
84,47
- Gi tr hao mn lu k
23.801.710.619
22.831.426.016
970.284.603
104,25
72,38
69,04
2. Ti sn c nh v hnh
20.585.778
35.591.167
(15.005.389)
57,84
0,06
0,11
- Nguyn gi
48.984.800
48.984.800
100
0,15
0,15
Lp KT v QTDN Du Kh K52.
61
Trng H M - a Cht.
- Gi tr hao mn
n tt nghip
28.399.022
13.393.633
15.005.389
212,03
0,09
0,04
1.681.381.000
330.000.000
1.351.381.000
509,51
5,11
1. u t vo cng ty con
1.681.381.000
330.000.000
1.351.381.000
509,51
5,11
III. Ti sn di hn khc
228.571.539
(228.571.539)
0,69
1. Chi ph tr trc di hn
228.571.539
(228.571.539)
0,69
32.882.237.788
33.067.785.370
(185.547.582)
99,44
100
100
A. N phi tr(300=310+330)
13.471.720.472
14.832.635.650
(1.360.915.178)
90,82
40,97
44,86
I. N ngn hn
13.426.425.069
14.782.903.997
(1.356.478.928)
90,82
40,83
44,7
9.325.903.686
(9.325.903.686)
28,2
10.157.083.448
3.773.171.250
6.383.912.198
269,19
30,89
11,41
1.655.400.000
387.879.329
1.267.520.671
426,78
5,03
1,17
289.580.087
619.847.535
(330.267.448)
46,72
0,88
1,87
0,08
Tng ti sn (270=100+200)
NGUN VN
1. Vay v n ngn hn
2. Phi tr ngi bn
3. Ngi mua tr tin trc
4. Thu v cc khon phi np NSNN
- Thu thu nhp c nhn
- Thu gi tr gia tng
26.930.056
262.650.031
26.930.056
465.652.076
(203.002.045)
56,4
0,8
1,41
154.195.459
(154.195.459)
0,47
114.529.190
373.256.348
425,9
1,48
0,35
0,74
5. Phi tr CNV
487.785.538
6. Chi ph phi tr
243.815.783
592.760.213
561.573.007
31.187.206
105,55
1,8
1,7
II. N di hn
45.295.403
497.331.653
(452.036.250)
9,11
0,14
1,5
1. D phng tr cp mt vic
45.295.403
497.331.653
(452.036.250)
9,11
0,14
1,5
B. Ngun vn ch s hu
19.410.517.316
18.235.149.720
1.175.367.596
106,45
59,03
55,14
I. Vn ch s hu
19.410.517.316
18.235.149.720
1.175.367.596
106,45
59,03
55,14
1. Vn u t ca ch s hu
32.000.000.000
32.000.000.000
100
97,32
96,77
(12.589.482.684)
(13.764.850.280)
38,29
(41,63)
32.882.237.788
33.067.785.370
100
100
243.815.783
1.175.367.596
(185.547.582)
91,46
99,44
Lp KT v QTDN Du Kh K52.
62
Trng H M - a Cht.
n tt nghip
khon phi thu gim i chng t kh nng thanh ton ca cng ty c xu hng tng
ln v mt khc kh nng tiu th sn phm ca cng ty cng tt ln.
Ti sn ngn hn khc cui nm gim 364.303.450 ng, tng ng gim
40,98% l do Thu GTGT c khu tr ca cng ty gim (83,82%), c hon tr
li, thu v cc khon phi thu Nh nc gim 26.541.026 ng. T vic so snh
trn ta thy c vic ti sn ngn hn v cui nm gim s to iu kin thun li
cho qu trnh sn xut kinh doanh ca cng ty .
Ti sn di hn chim t trng 16,83% so vi tng ti sn, ti sn di hn cui
nm 2010 cng gim 161.630.582 ng so vi cui nm, gim 2,84%. Nguyn nhn
ch yu l do ti sn c nh hu hnh v ti sn v hnh gim 1.269.434.654 ng,
tng ng gim 34,88% v gim 15.005.389 ng tng ng 42,16%. Nm
2010 Cng ty ang u t cc khon ti chnh di hn l u t gp vn thnh lp
Cng ty C phn u t v khai thc qung Barite Bc Kn. iu ny th hin s
pht trin trong hng i tm cc vng nguyn liu mi phc v cho cng tc sn
xut, tng cng vic u t vo cc cng ty lin doanh, lin kt m mang th
trng vi 1.351.381.000 ng tng ng mc tng 409,51% . l iu tt ng
c pht huy.
Tng ti sn cui nm 2010 gim so vi nm 2009 l 185.547.582 ng,
tng ng vi mc gim 0,56% do ti sn di hn v ti sn ngn hn cng gim
i. Cng ty cn c nhng chnh sch ph hp t c hiu qu trong kinh
doanh.
b. Phn tch bng ngun vn
Tng ng vi ti sn gim l ngun hnh thnh n gim i vi lng tng
ng: Tng ngun vn trong nm 2010 gim so vi nm 2009 l 185.547.582 ng,
tng ng vi mc gim 99,44 %, trong n phi tr chim t trng 40,97%
tng ngun vn, cn li l vn ch s hu chim 59,03%. Cc khon n phi tr
bao gm n ngn hn v n di hn.
N ngn hn chim t trng 40,83% tng ngun vn cui nm v u nm l
44,70%, l ngun cao nht trong n phi tr th hin kh nng vay n ca Cng ty
l kh cao, p ng cho nhu cu cp bch vn sn xut kinh doanh nhng mun
c chin lc lu di Cng ty cn phi nng cao t trng n di hn.
N phi tr gim tc gim 9,18% tng ng gim 1.356.478.928 ng.
Trong , vay v n ngn hn ca cc t chc ti chnh gim 9.325.903.686 ng,
thu v cc khon np ngn sch nh nc gim 330.267.448 ng tng ng
gim 53,28%. Thu gi tr gia tng, thu nhp khu cng gim 203.002.045 ng v
gim 154.195.459 ng.
Lp KT v QTDN Du Kh K52.
63
Trng H M - a Cht.
n tt nghip
Lp KT v QTDN Du Kh K52.
64
Trng H M - a Cht.
n tt nghip
Lp KT v QTDN Du Kh K52.
65
Trng H M - a Cht.
n tt nghip
Bng phn tch bo co kt qu hot ng sn xut kinh doanh nm 2009-2010 ca cng ty DMC-Min
Bc
Bng 2.27
STT
Ch tiu
M
s
1
2
Nm 2009
Nm 2010
So snh 2010/2009
+/-
118.188.573.69
9
117.480.782.52
0
T trng so vi
tng doanh thu
2010
2009
192.995.970.008
74.807.396.309
163,30
100,00
100,00
192.820.985.918
75.340.203.398
164,10
99,91
99,40
160.811.773
117.319.970.74
7
115.239.981.57
3
134.387.688
(26.424.085)
83,57
0,07
0,14
192.686.598.230
75.366.627.483
164,20
99,84
99,27
172.328.784.492
57.088.802.919
149,50
89,29
97,51
20
2.079.989.174
20.357.813.738
18.277.824.564
978,70
10,55
1,76
236.510.628
106.282.717
(130.227.911)
44,94
0,06
0,20
10
11
21
Chi ph ti chnh
22
407.265.408
205.894.705
(201.370.703)
50,56
0,11
0,34
23
405.895.833
89.776.081
(316.119.752)
22,12
0,05
0,34
Chi ph bn hng
24
2.821.462.452
7.700.747.367
4.879.284.915
272,90
3,99
2,39
25
5.940.411.766
11.450.588.894
5.510.177.128
192,80
5,93
5,03
10
30
(6.852.639.824)
1.106.865.489
7.959.505.313
719,62
0,57
5,80
11
31
471.280.551
68.701.373
(402.579.178)
14,58
0,04
0,40
12
Chi ph khc
32
447.903.482
199.266
(447.704.216)
0,04
0,00
0,38
13
Li nhun khc(40=31-32)
40
23.377.069
68.502.107
45.125.038
293,00
0,04
0,02
14
50
(6.829.626.755)
1.175.367.596
8.004.994.351
681,19
0,61
5,78
15
60
(6.829.622.755)
1.175.367.596
8.004.994.351
681,19
0,61
5,78
Lp KT v QTDN Du Kh
66
n tt nghip
Trng i hc M - a cht
V tri
V phi
Chnh lch
u nm
18.235.149.720
21.663.624.659
-3.428.474.939
Cui nm
19.410.517.316
18.106.315.240
1.304.202.076
Lp KT v QTDN Du Kh K52. 67
n tt nghip
Trng i hc M - a cht
Xt cn i l thuyt 2:
Bng cn i l thuyt 2
VT: ng
Bng 2.29
Din gii
V tri
V phi
Chnh lch
u nm
27.561.053.406
21.663.624.659
5.897.428.747
Cui nm
19.410.517.316
18.106.315.240
1.304.202.076
Qua bng trn ta thy: v tri > v phi. Nh vy, cng ty c ngun vn
p ng nhu cu sn xut kinh doanh. Nhng chnh do kh nng huy ng vn
kh tt ca cng ty m dn n vic s ngun vn do Cng ty i vay tha ra b
chim dng bi cc cng ty khc, v s b chim dng l 1.304.202.076 ng
cui nm v gim ti 4,522 ln so vi u nm. bit c mc chim
dng v b chim dng ca cng ty ta xem xt cn i l thuyt 3.
c. Cn i l thuyt 3:
Bnv + Anv[ I(1) + II(4)] - Ats[ I+II+IV+V(1,2)] + Bts[II+III+IV+V(1)]
= Ats[ III+ V(3,4)] + Bts[I + V(2,3)] - Anv[I(2-10) + II(1-7) ] (2-9)
Bn cht ca cn i ny l: S vn doanh nghip b chim dng (hoc i
chim dng) ng bng s chnh lch gia ti sn phi thu v cng n phi tr.
Xt cn i l thuyt 3:
Bng cn i l thuyt 3
VT: ng
Bng 2.30
Din gii
V tri
V phi
Chnh lch
u nm
5.897.428.747
5.897.428.747
Cui nm
1.304.202.076
1.304.202.076
Lp KT v QTDN Du Kh K52. 68
n tt nghip
Trng i hc M - a cht
N phi tr
Tng ngun vn
x 100%
(2.10)
b. T sut t ti tr
T sut ny o lng s gp vn ca ch s hu trong tng s vn ca
doanh nghip.
Vn ch s hu
Tng s ngun vn
T sut t ti tr =
x 100%
(2.11)
c. T sut u t
L t l gia ti sn c nh v cc khon u t di hn vi tng gi tr ti
sn ca doanh nghip. H s ny phn nh tnh hnh trang b c s vt cht k
thut ca doanh nghip.
Gi tr cn li ca TSC v cc khon u t di hn
T sut
(2.13
=
u t
)
Tng ti sn
p dng cng thc vo s liu vo bng 2.31 ta c bng phn tch c cu ngun
vn.
Bng phn tch c cu ngun vn
Bng 2.31
Ch tiu
STT
1
2
3
3
4
5
6
N phi tr
Vn ch s hu
Gi tr TSC v cc khon u t di hn
Tng ngun vn
T sut n (%)
T sut t ti tr (%)
T sut u t (%)
u nm
Cui nm
14.832.635.650 13.471.720.472
18.235.149.720 19.410.517.316
5.468.126.143 5.535.067.100
33.067.785.370 32.882.237.788
44,86
55,14
15,54
40,97
59,03
11,72
Lp KT v QTDN Du Kh K52. 69
n tt nghip
Trng i hc M - a cht
Vn lun chuyn.
Ch tiu
Bng
u nm
Cui nm
So snh
+/-
Ti sn lao ng
27.371.087.688
27.347.170.688
-23.917.000
99,91
N ngn hn
14.782.903.997
13.426.425.069
-1.356.478.928
90,82
Vn lun chuyn
12.588.183.691
13.920.745.619
1.332.561.928
110,6
Lp KT v QTDN Du Kh K52. 70
n tt nghip
Kthanh ton ngn hn =
Trng i hc M - a cht
Ti sn lu ng
N ngn hn
;ng/ng
u nm:
27.371.087.68
8
= 1,85 ; ng/ng
14.782.903.99
7
Cui nm:
Kthanh ton ngn hn =
27.347.170.688
13.426.425.069
= 2,04; ng/ng
u nm:
Kthanh ton nhanh =
933.311.718+0+10.897.090.277
14.782.903.997
= 0,8 ;/
Cui nm:
Kthanh ton nhanh =
1.675.785.338+0+14.369.772.404
= 1,195;/
13.426.425.069
Kthanh ton nhanh > 0,5 nhiu cui nm l 1,195 hn nhiu so vi u nm cho
thy kh nng thanh ton tc thi ca Cng ty c th p ng nhu cu ca Cng
ty. Nh vy tnh hnh ti chnh ca Cng ty l kh n nh, lnh mnh.
SV: Lu Xun Thng.
Lp KT v QTDN Du Kh K52. 71
n tt nghip
2.6.3.4.
Trng i hc M - a cht
S d bnh qun
cc khon phi thu2010 = 10.897.090.277+14.369.772.404 =12.633.431.341ng
2
S d bnh qun
28.217.012.889+10.897.090.277
=19.557.051.583ng
cc khon phi thu2009 =
2
Nm 2010:
Kphi thu 2010 =
192.820.985.918
12.633.431.341
= 15,25 ln
117.480.782.520
19.557.051.583
= 6 ln
Nm 2009:
Cc khon phi thu nm 2010 chim 0,065 ln doanh thu tc chim 6,56%
doanh thu thun so vi 0,166 ln doanh thu ca nm 2009, chng t cc khon
phi thu c xu hng gim i. Nm 2010 cao l tt doanh nghip khng phi u
t nhiu vo cc khon phi thu, kh nng thu hi cc khon phi thu ca DMC
Min Bc l kh tt.
2.6.3.5.
Lp KT v QTDN Du Kh K52. 72
n tt nghip
Trng i hc M - a cht
118.188.573.699
x 365= 60 ngy
Nm 2010:
Nphi thu 2010 =
12.633.431.341
192.995.970.008
x 365 = 24 ngy
(/)
(2.15)
Trong , hng tn kho bnh qun tnh bng s d bnh qun u v cui k
ca hng tn kho.
Hng tn kho
bnh qun =
()
Nm 2009
Hng tn kho bnh
qun 2009 =
30.608.728.842+ 14.652.764.076
2
= 22.630.746.459 ()
14.652.764.076+10.776.994.779
2
= 12.714.879.428 ()
u nm
Khng tn kho =
SV: Lu Xun Thng.
115.239.981.573
22.630.746.459
= 5vng/ nm
Lp KT v QTDN Du Kh K52. 73
n tt nghip
Trng i hc M - a cht
Cui nm
172.328.784.492
Khng tn kho =
=14vng/n
m
12.714.879.428
Nhng tn kho =
Gi vn hng bn
x 365
Ngy (2.16)
= 73 ngy/vng
24 ngy/vng
Kt qu u ra
=
Chi ph u
vo
Doanh thu
=
Gi vn hng bn + CPBH +
CPQL
(2.17)
Lp KT v QTDN Du Kh K52. 74
n tt nghip
Trng i hc M - a cht
118.188.573.699
115.239.981.573+2.821.462.452+5.940.411.766
0,95
(/)
Nm 2010
Hiu qu
192.995.970.008
SXKD 2010
=
172.328.784.492+7.700.747.367+11.450.588.894
=
1 (/)
DVKD =
Li nhun
Vn kinh doanh bnh qun
;ng/ng
2.079.989.174
32.882.237.788
= 0,063 ng/ng
20.357.813.738
= 0,61 ng/ng
33.067.785.370
H s doanh li ca vn kinh doanh nm 2009 t 0,063 tng 0,61 nm 2010 tng
0,547 ng. Nm 2010 c 1 ng vn kinh doanh s to ra 0,66 ng li nhun
DVKD 2010 =
Li nhun
Doanh thu thun
ng/ng
Lp KT v QTDN Du Kh K52. 75
n tt nghip
Trng i hc M - a cht
Thay s liu cc nm ta c:
D doanh thu thun 2009 =
-6.852.639.824
117.319.970.747
= -0,058 ng/ng
1.106.865.489
192.686.598.230
= 0,0057 ng/ ng
Vn lu ng bnh qun
;ng/ng
45.246.017.093 ng
27.359.129.188 ng
= 2,59 (ng/ng)
= 7,04 (ng/ng)
Lp KT v QTDN Du Kh K52. 76
n tt nghip
Trng i hc M - a cht
= Vn lu ng bnh qun
SSL 2009 =
; ng/ng
= - 0,15 (ng/ng)
SSL 2010 =
0,04 (ng/ng)
VT
Nm
2009
Nm
2010
Bng: 2.33
Chnh lch
+/%
Sc sn xut VL
ng/ng
2,59
7,09
4,5
273,75
Sc sinh li VL
ng/ng
(0,15)
0,04
0,19
(26,67)
KLC 2009 =
; vng/nm
= 2,59 (vng/nm)
Lp KT v QTDN Du Kh K52. 77
n tt nghip
Trng i hc M - a cht
KLC 2010 =
= 7,04 (vng/nm)
TLC 2009 =
= 141 (ngy/vng)
TLC 2010 =
= 52 (ngy/vng)
; Ngy/vng
Qua kt qu tnh ton cho thy thi gian mt vng lun chuyn Vn lu
ng l rt ln, ti 141 ngy/vng trong nm 2009 v rt xung mt lng
ng k 89ngy v trong nm 2010 ch cn 52 ngy /vng.
*H s m nhim vn lu ng
Cho bit mt ng doanh thu trong k doanh nghip cn phi s dng
bao nhiu vn lu ng.
Vn lu ng bnh qun
Km nhim =
(ng/ng)
(2.18)
Doanh thu thun
K2009 = 0.386 ng/ng
K2010 = 0.14 ng/ ng
Km nhim nm 2010 nh hn nhiu so vi 2009 l rt tt chng t cng ty s dng
vn lu ng tt.
2.7. PHN TCH TNH HNH AN TON LAO NG V BO V MI
TRNG.
Cng ty trc tip sn xut ra sn phm, hn na cc sn phm ca Cng ty
rt bi v c hi. Nu vic m bo an ton lao ng, phng cha, cha chy,
v bo v mi trng l rt quan trng. Vi a im cc xa vng dn c, c din
tch rng thong mt khng gy nhim nn dn c trong vng. Trong nhng
nm va qua, Cng ty lm tt cng tc ny khng c trng hp cht n tai
nn lao ng no xy ra. Cng ty thc hin tt cc quy nh ca nh nc v
an ton lao ng phng chy cha chy v bo v mi trng.
Nm 2010 Cng ty thc hin:
Lp KT v QTDN Du Kh K52. 78
n tt nghip
Trng i hc M - a cht
Lp KT v QTDN Du Kh K52. 79
n tt nghip
Trng i hc M - a cht
KT LUN CHNG 2
Qua s liu v kt qu phn tch hot ng sn xut kinh doanh ca
Cng ty TNHH MTV DMC MIN BC nm 2010. Vi i ng cn b cng
nhn vin c trnh v tay ngh Cng ty t v khng t c nhng kt
qu sau:
Trong nm 2010, DMC MIN BC phi vt qua nhiu kh khn
khng nhng v mt kinh t m cn kh khn trong b my c cu t chc c
nhiu thay i. Vic tm kim, thu mua nguyn liu sn xut bt Barite tt hn
nh gp vn vo CTCP u t khai thc qung Barie Bc Kn v ang i dn
vo n nh, thu gom v khai thc, vn chuyn v Yn Vin sn xut c
42000 tn, vt nm 2009 l 30155 tn.
i vi mt hng Bentonite, nguyn liu sn xut , cng ngh n
nh, cc cng trnh cng cn nhiu nguyn vt liu hn, nhu cu ca khch hng
cng nhiu hn v vy tiu th c nhiu hn, sn lng tiu th l 8.854,08
tn tng so vi nm 2009 l hn 54% Nm 2010 sn xut c 4.500 tn tng
5,09% so vi nm 2009
i vi mt hng vi trng s ch Ngh An, Cng ty cha c cp
m v cha c c s h tng ti Ngh An, ch lm thng mi nn khng cnh
tranh c v gi v cht lng, do pha khch hng khng tip tc mua,
Cng ty cng hn ch bt mt hng ny.
Do c nhiu thay i trong c cu cng nh cch qun l nn nhn chung
cc i tc ca DMC MIN BC nm 2010 tng nhu cu sn xut dn n
tng lng tiu th. Khng nhng sn phm chnh ca cng ty c tiu th
nhiu ln m mt s sn phm khc cng c khch hng t mua vi s lng
tng hn nm 2009.
Cng ty tin hnh sn xut th Bentonite API t
cht lng xut khu. Sn phm c ng dng thc t trong mt s cng
trnh khoan a cht cng trnh v khoan du kh v c khch hng chp
nhn.
i vi Xng sn xut bao b, Ban Gim c Cng ty ch o cc
phng chc nng cng Xng thc hin vic tho thun tm giao n gi chi ph
nhn cng trc tip, sa cha v qun l cho Xng.T cng tc t chc sn
xut bao b c nhng thay i thch hp h gi thnh sn phm, tng sc
cnh tranh ca sn phm bao b trn th trng, nh to thm cng n vic lm
cho Xng sn xut bao b.
SV: Lu Xun Thng.
Lp KT v QTDN Du Kh K52. 80
n tt nghip
Trng i hc M - a cht
Lp KT v QTDN Du Kh K52. 81
n tt nghip
Trng i hc M - a cht
CHNG 3
XY DNG MC TIU HAO NGUYN VT LIU CHO MT
TN SN PHM BENTONITE
Lp KT v QTDN Du Kh K52. 82
n tt nghip
Trng i hc M - a cht
Lp KT v QTDN Du Kh K52. 83
n tt nghip
Trng i hc M - a cht
Lp KT v QTDN Du Kh K52. 84
n tt nghip
Trng i hc M - a cht
cho ngi qun l v ngi lao ng cng tit kim ngun lc lao ng x hi
( gm lao ng sng v lao ng qu kh ) nhm h gi thnh sn phm mang li
li ch cho tp th cng nh c nhn ngi lao ng.
trnh bo m cng bng trong phn phi, m bo pht huy c sang kin ca
con ngi trong sn xut v ngy cng tit kim c hao ph lao ng x hi.
3.2.1.2. Cc phng php nh mc vt t
a, Phng php c tnh kinh nghim.
Theo phng php ny, mc c xy dng chr yu da vo kinh nghim ca
ngi cn b nh mc hay cng nhn lnh ngh nh gi mc tiu hao vt t
cho khi lng cng vic hoc cc sn phm lm.
-
Lp KT v QTDN Du Kh K52. 85
n tt nghip
Trng i hc M - a cht
MVt= M Vti : n
i =1
Trong :
MVt : Mc tiu hao nguyn vt liu sn xut 1 n v sn phm.
Mvti : Mc tiu hao nguyn vt liu thng k trong k trc sn xut ra 1 n
v sn phm trn qu trnh sn xut th i.
n : s liu quan st.
Mc tiu hao thng c tnh the phng php trung bnh s hc.
-
Lp KT v QTDN Du Kh K52. 86
n tt nghip
-
Trng i hc M - a cht
Lp KT v QTDN Du Kh K52. 87
n tt nghip
Trng i hc M - a cht
STT
TN NH MC KTKT
CHO 1 TN SN PHM
1
2
3
4
5
6
7
8
Kg
Kg
Kg
Kg
Ci
Kw
Lt
Lt
1040
15.5
GHI CH
20
36.6
1.02
0.04
B, nh mc tiu hao nguyn vt liu theo quy trnh sn xut vi sn phm Higel 100 .
Bng nh mc tiu hao nguyn vt liu vi sn phm higel 100
Bng 3.2
STT
Ha
Ph gia 1
Ph gia 2
Ph gia 3
Bao b (50kg/bao)
in nng
Du Diesel
Du my
Kg
Kg
Kg
Kg
Ci
Kw
Lt
Lt
1050
20
2.5
2.5
20
39.6
1.02
0.04
Lp KT v QTDN Du Kh K52. 88
n tt nghip
Trng i hc M - a cht
Bng 3.3
STT
1
2
3
4
5
6
7
8
TN NH MC KTKT
N V
GHI
CH
STT
1
2
3
4
5
6
7
8
TN NH MC KTKT
Nguyn liu st C nh Thanh Ha
Ph gia 1
Ph gia 2
Ph gia 3
Bao b (50kg/bao)
in nng
Du Diesel
Du my
LiU CHO 1 TN SN
V
Kg
Kg
Kg
Kg
Ci
Kw
Lt
Lt
PHM
GHI
CH
1050
20
3.5
3.5
20
39.6
1.02
0.04
GHI
N V
TN SN PHM
CH
Kg
Kg
Kg
Kg
Ci
Kw
Lt
Lt
1035
25
35.8
1.02
0.04
n tt nghip
Trng i hc M - a cht
Bng 3.5
GHI
N V
SN PHM
CH
1035
Kg
25
Kg
Kg
Kg
20
Ci
35.8
Kw
1.02
Lt
0.04
Lt
liu trong vi nm tr li y ca
Cng ty.
Trong vi nm tr li y Cng ty sn xut nhiu ln sn phm Bentonite sau
y l
Bng tnh hnh tiu hao nguyn vt liu vi 1 s sn phm Bentonite ca
cng ty (tiu hao vi nguyn liu l qung)
Bng 3.7
Stt
Cc loi sn phm
2009
2010
Bentag
1030
1026
1022
Higel100
1030
1028
1028
Higel 200
1030
1028
1028
Lp KT v QTDN Du Kh K52. 90
n tt nghip
Trng i hc M - a cht
Higel 300
1030
1028
1028
Bentonite C nh Thanh Ha
1029
1030
1031
Bentonite Dj Linh Lm ng
1026
1024
1020
Lp KT v QTDN Du Kh K52. 91
n tt nghip
Trng i hc M - a cht
Lp KT v QTDN Du Kh K52. 92
n tt nghip
Trng i hc M - a cht
3.3.Xy dng mc tiu hao nguyn vt liu cho quy trnh sn xut sn
phm Bentonite
Qu trnh sn xut c th chia lm 3 khu chnh nh sau:
-
Lp KT v QTDN Du Kh K52. 93
n tt nghip
Trng i hc M - a cht
Bng tnh tiu hao qung cho 1tan sn phm qua qu trnh hot ha qung st Bentonite c nh Thanh Ha.
VT:Kg
Bng 3.8
Khi lng a vo sn xut
TT
1
Nguyn liu
3
I
8.6
II
5.71
III
7.66
IV
7.5
V
8.4
VI
5.3
7.2
VII
VIII
7.5
XI
7.44
XI
6.98
Theo cng thc ta c:
X=
ph gia
4
0.14
0.08
0.104
0.102
0.11
0.06
0.101
0.0102
0.104
0.1011
Tng cng
5= 3+4
8.74
5.79
7.764
7.602
8.51
5.36
7.301
7.5102
7.544
7.0811
Sn phm thc
hin
6
8.31
5.56
7.66
7.501
8.43
5.001
7.102
7.321
7.201
7.001
Chnh lch
S lng
7
-0.43
-0.23
-0.104
-0.101
-0.08
-0.359
-0.199
-0.1892
-0.343
-0.0801
T l %
8
4.920
3.972
1.340
1.329
0.940
6.698
2.726
2.519
4.547
1.131
Mc tiu hao
qung cho 1 tn
sn phm
9
1052
1041
1014
1008
1032
1021
1012
1007
1008
1048
1 10
X i = 1,0129 tn. Nh vy thu c 1tan qung st Bentonite C nh Thanh Ha qua hot ha phi mt
n i =1
Lp KT v QTDN Du Kh K52.
94
n tt nghip
Trng i hc M - a cht
Bng tnh tiu hao qung cho 1tan sn phm qua qu trnh hot ha qung st Bentonite DiLinh Lm ng.
VT: Kg
Bng 3.9
Khi lng a vo sn xut
TT
1
Nguyn liu
3
I
8.6
II
5.71
III
7.66
IV
7.5
V
8.4
VI
5.3
VII
7.2
VIII
7.5
XI
7.44
XI
6.98
Theo cng thc ta c:
ph gia
4
0.14
0.08
0.104
0.102
0.11
0.06
0.101
0.0102
0.104
0.1011
Tng cng
5= 3+4
8.74
5.79
7.764
7.602
8.51
5.36
7.301
7.5102
7.544
7.0811
Sn phm thc
hin
6
8.31
5.56
7.66
7.501
8.43
5.001
7.102
7.321
7.201
7.001
Chnh lch
S lng
7
-0.43
-0.23
-0.104
-0.101
-0.08
-0.359
-0.199
-0.1892
-0.343
-0.0801
T l %
8
4.920
3.972
1.340
1.329
0.940
6.698
2.726
2.519
4.547
1.131
Mc tiu hao
qung cho 1 tn
sn phm
9
1052
1041
1014
1008
1032
1021
1012
1007
1008
1048
1 10
X = X i = 1,0234 tn. Nh vy thu c 1tan qung st Bentonite Di Linh Lm ng qua hot ha phi mt
n i =1
Lp KT v QTDN Du Kh K52.
95
n tt nghip
Trng i hc M - a cht
Lp KT v QTDN Du Kh K52. 96
n tt nghip
Trng i hc M - a cht
Bng tnh tiu hao qung cho 1tan sn phm qua qu trnh phi qung st Bentonite c nh Thanh Ha qua hot ha
VT: Kg
Bng
3.10
Khi lng a vo sn xut
TT
Nguyn liu
3
I
10.57
II
9.71
III
11.35
IV
11.21
V
10.3
VI
12.01
VII
9.81
VIII
9.65
XI
10.22
XI
11.02
Theo cng thc ta c:
ph gia
4
Tng cng
5= 3+4
10.57
9.71
11.35
11.21
10.3
12.01
9.81
9.65
10.22
11.02
Sn phm thc
hin
6
10.257
9.576
10.767
10.652
9.76
11.2
9.76
9.45
9.89
10.56
Chnh lch
S lng
7
-0.313
-0.134
-0.583
-0.558
-0.54
-0.81
-0.05
-0.2
-0.33
-0.46
T l %
8
2.961
1.380
5.137
4.978
5.243
6.744
0.510
2.073
3.229
4.174
1 10
X = X i = 1,0317 tn. Nh vy thu c 1tan qung st Bentonite C nh Thanh Ha qua cng on phi
n i =1
Lp KT v QTDN Du Kh K52.
97
n tt nghip
Trng i hc M - a cht
Lp KT v QTDN Du Kh K52. 98
n tt nghip
Trng i hc M - a cht
2,16 Kg/min
35 max
5 max
8 max
3%
1,5 mb max
3%
Max
Lp KT v QTDN Du Kh K52. 99
n tt nghip
Trng i hc M - a cht
n tt nghip
Trng i hc M - a cht
n tt nghip
Trng i hc M - a cht
n v tnh
Ch s
1
2
3
4
ng knh con ln
Chiu cao con ln
S con ln
ng knh vnh nghin
Mm
Mm
Chic
Mm
406
189
5
1270
Vng/pht
103
6
7
8
9
10
11
12
C ht nguyn liu
C ht thnh phm
Cng sut trung bnh
Chiu di
Chiu rng
Chiu cao
Tng trng lng khng k thit
b in v h thng iu khin
Mm
Mm
Tn/h
Mm
Mm
Mm
Tn
< 20
0.044 - 0.125
79
10600
6500
1350
26
Cc ch tiu
T trng dung dch
nht
thi nc
PH
Hm lng ct
dy o st
T l keo
n nh
Yu cu
1.05 1.15 g/m3
18 45 giy
< 30 ml/30 pht
79
< 6% Khi lng
1 3 mm/30 pht
> 95%
< 0.03 gam/cm3
Kt qu
1.05
39
16
8.5
0.2
2.0
99
0.02
III, My mc thit b.
H thng my nghin 5R
Xe nng
n tt nghip
Trng i hc M - a cht
Gu xc
IV, Nguyn liu u vo
Qung st C nh Thanh Ha qua khu hot ha phi, qung st Di Linh
Lm ng qua khu hot ha .
IV, Xy dng mc tiu hao nguyn vt liu trong khu nghin qung Bentonite.
Ta xt mc tiu hao qung st qua khu phi v hot ha . Qung st c
a vo my nghin thu c sn phm cui cng
Vi n = 10(s liu quan st) p dng phng phaps thng k trung bnh s
hc.Ta thu c bng s liu nh sau: ( bng 3.13, 3.14, 3.15,3.16)
n tt nghip
Trng i hc M - a cht
Bng tnh tiu hao qung cho 1tn sn phm Bentonite Thanh Ha qua qu trnh nghin qung st Bentonite c
nh Thanh Ha qua hot ha v phi.
VT :Kg
Bng
3.13
TT
1
I
II
III
IV
V
VI
VII
VIII
XI
XI
Sn phm thc
hin
4
8.66
9.22
9.96
9.8
7.82
8.42
10.02
9.87
8.65
8.21
5= 3+4
8.66
9.22
9.96
9.8
7.82
8.42
10.02
9.87
8.65
8.21
6
8.558
8.904
9.602
9.52
7.46
8.11
9.68
9.51
8.32
7.91
Chnh lch
7
-0.102
-0.316
-0.358
-0.28
-0.36
-0.31
-0.34
-0.36
-0.33
-0.3
8
1.178
3.427
3.594
2.857
4.604
3.682
3.393
3.647
3.815
3.654
Mc tiu hao
qung cho 1 tn
sn phm
9
1.01
1.035
1.037
1.029
1.046
1.036
1.034
1.036
1.038
1.035
104
n tt nghip
1 10
X = Xi
n i =1
Trng i hc M - a cht
= 1,0336 tn. Nh vy thu c 1tan sn phm Bentonite C nh Thanh Ha qua cng on
nghin phi mt 1,0336 tn qung qung st Bentonite C nh Thanh Ha qua hot ha v phi
105
n tt nghip
Trng i hc M - a cht
Bng tnh tiu hao qung cho 1tan sn phm Higel qua qu trnh nghin qung st Bentonite c nh Thanh
Ha qua hot ha v phi ( n v : kg)
VT: Kg
Bng
3.14
TT
Kho st
theo ngy
18/05/2010
II
18/05/2010
III
19/05/2010
IV
01/08/2010
01/08/2010
VI
02/08/2010
VII
10/11/2010
VIII
10/11/2010
XI
11/11/2010
XI
11/11/2010
n tt nghip
1 10
X = Xi
n i =1
Trng i hc M - a cht
= 1,0239 tn. Nh vy thu c 1tan sn phm Bentonite Higel qua cng on nghin phi
107
n tt nghip
Trng i hc M - a cht
Bng tnh tiu hao qung cho 1tan sn phm Bentag qua qu trnh nghin qung st Bentonite c nh Thanh
Ha, Di Linh Lm ng, st trng qua hot ha v phi.
VT: Kg
Bng 3.15
Nguyn liu
ph gia
I
10.63
II
11.38
III
11.89
IV
11.5
V
10.66
VI
12.01
VII
10.56
VIII
9.89
XI
11.32
XI
10.88
Theo cng thc ta c:
Sn phm thc
hin
Tng cng
5= 3+4
10.63
11.38
11.89
11.5
10.66
12.01
10.56
9.89
11.32
10.88
6
10.35
11.1
11.7
11.4
10.48
11.94
10.32
9.74
11.01
10.74
Chnh lch
S lng
7
-0.28
-0.28
-0.19
-0.1
-0.18
-0.07
-0.24
-0.15
-0.31
-0.14
T l %
8
2.634
2.460
1.598
0.870
1.689
0.583
2.273
1.517
2.739
1.287
Mc tiu hao
qung cho 1 tn
sn phm
9
1.03
1.03
1.02
1.008
1.02
1.005
1.021
1.015
1.028
1.013
108
n tt nghip
1 10
X = Xi
n i =1
Trng i hc M - a cht
= 1,019 tn. Nh vy thu c 1tan sn phm Bentag qua cng on nghin phi mt 1,019
tn qung qung st Bentonite C nh Thanh Ha , st Di Linh Lm ng, st trng qua hot ha v phi
109
n tt nghip
Trng i hc M - a cht
Bng tnh tiu hao qung cho 1tan sn phm Bentonite Ni a Lm ng qua qu trnh nghin qung st
Bentonite Di Linh Lm ng qua hot ha v phi.
VT: Kg
Bng 3.16
Khi lng a vo sn xut
TT
Nguyn liu
ph gia
I
9.12
II
6.54
III
6.65
IV
8.54
V
7.23
VI
8.21
VII
7.86
VIII
6.89
XI
10.02
XI
9.48
Theo cng thc ta c:
1 10
X = Xi
n i =1
Sn phm thc
hin
Tng cng
5= 3+4
9.12
6.54
6.65
8.54
7.23
8.21
7.86
6.89
10.02
9.48
6
9.05
6.4
6.55
8.4
7.11
8.14
7.72
6.68
9.92
9.41
Chnh lch
S lng
7
-0.07
-0.14
-0.1
-0.14
-0.12
-0.07
-0.14
-0.21
-0.1
-0.07
T l %
8
0.768
2.141
1.504
1.639
1.660
0.853
1.781
3.048
0.998
0.738
Mc tiu hao
qung cho 1 tn
sn phm
9
1.01
1.02
1.015
1.017
1.016
1.01
1.018
1.0304
1.01
1.007
110
n tt nghip
Trng i hc M - a cht
Cc loi tiu hao khc tnh ton tng t nh tiu hao v cc loi ph gia ha
cht , in nng
Trn y l cc tnh ton tiu hao nguyn liu qung st Bentonite trong qu trnh
sn xut sn phm Bentonite hon chnh. Cc s liu ny l hon ton hp l qua
qu trnh kim tra thc t.
3.4. nh gi hiu qu kinh t k thut ca cc quy nh nh mc.
Cc quy nh nh mc tiu hao cc ch tiu sn xut phn nh thc cht trnh
pht trin ca quy trnh sn xut sn phm Bentonite ni ring v cng phn nh
trnh pht trin ca quy trnh sn xut cc sn phm ca ngnh xy dng v
ngnh du kh ni chung. Cc quy nh nh mc tiu hao ch yu phc v cng tc
qun l k hoch ti chnh , l cng c tnh ton cc ch tiu kinh t, k thut
trong vic lp v cn i k hoch kinh t x hi, lp lun chng kinh t k thut,
thit k v thm nh cc d n u t, la chn cc phng n sn xut hp l, ti
u, l cng c hon thin t chc sn xut v qun l kinh t, l ng lc y
mnh tin b khoa hc cng ngh, hp l ha nghin cu khoa hc, phc v sn
xut, tit kim chi ph sn xut v xy dng. trong phm vi tp on du kh cc h
thng nh mc tiu hao va m bo yu cu qun l chung ca tp on, va m
bo tnh t ch sn xut kinh doanh v nghin cu khoa hc cng ngh ca cc n
v trong ngnh. Cc h nh mc tiu chun tiu hao cp ngnh l chun mc php
l , l cn c xt duyt cc ch tiu lp k hoch, lp cc d ton, cng nh l c s
thanh quyt ton cho cc n v trong ton ngnh phi thc hin. nh mc tiu hao
cp ngnh cng l cng c cc on v trong ngnh iu hnh hp l cc hot
ng ca mnh theo k hoch nhim v c giao.
T cc quy nh mc tiu hao nguyn vt liu trong quy trnh sn xut sn phm
Bentonite, cc n vj s lp d ton n gi dch v lien quan n sn xut sn
phm ben tonite , phc v cc d n hoc cc cng trnh c lin quan n cng tc
nghin cu khoa hc cng ngh , lp d ton chi ph cho cc nhim v , ti
nghin cu sau ny. Trong cc h s u thu, cc quy nh nh mc tiu hao gip
cho cng vic phn tch nh gi h s , t vn gim st cc d n, nh gi h s
111
n tt nghip
Trng i hc M - a cht
Bng 3.17
Cc loi sn phm
1
2
3
4
5
Bentag
Higel 100
Higel 200
Higel 300
Bentonite C nh Thanh
Ha
Bentonite Di Linh Lm
1035
ng
Trung bnh
1043
1015
1021
So snh
+/%
-21
-2.02
-27
-2.5
-27
2.5
-27
2.5
-11
1.06
-20
1.9
2.08
112
n tt nghip
Trng i hc M - a cht
113
n tt nghip
Trng i hc M - a cht
114
n tt nghip
Trng i hc M - a cht
KT LUN CHUNG.
115
n tt nghip
Trng i hc M - a cht
116
n tt nghip
Trng i hc M - a cht
MC LC
LI M U...................................................................................................1