Bo co thc tp tt nghip

B TI CHNHHC VIN TI CHNHKhoa Ti Chnh Doanh Nghip_____***_____

BO CO THC TP TT NGHIP

n v thc tpSinh vin thc tpLpGio vin hng dn: Cng ty TNHH Lng Giang: Kiu Th Anh: CQ47/11.04: TS. Nguyn Th H

H Ni, 2013

PHN 1: KHI QUT TNH HNH N V THC TP

1.1 QU TRNH HNH THNH PHT TRIN V C IM HOT NG CA CNG TY TNHH LNG GIANG1.1.1 Qu trnh hnh thnh v pht trin Gii thiu v cng ty:Tn cng ty: Cng ty TNHH Lng GiangGim c hin ti: Lng Quc Thnha im: Tr s chnh:a ch: S 14, ng 282, Lc Long Qun, Ty H, H Niin thoi: 04. 37591491Fax: 04. 37541492Email: luonggiang@vnn.vnWebsite: http://www.luonggiang.comGiy ng k kinh doanh: s 0102014137 ng k ln u: ngy 17 thng 09 nm 2004 ng k thay i: ngy 01 thng 08 nm 2008Vn iu l: 17.000.000.000 VNDNgi i din theo php lut: ng Lng Quc Thnh Qu trnh hnh thnh v pht trin:Cng ty thnh lp ngy 17 thng 9 nm 2004 vi tr s u tin ti 11 Kim M Thng, Ba nh, H Ni.Gim c u tin l: B Nguyn Th Vn AnhPh gim c thng trc: ng Lng Quc ThnhT khi thnh lp nm 2004 n nay cng ty tri qua cc giai on pht trin nh sau:Giai on t 2004- 2005: Cng ty hot ng theo cc ch tiu k hoch ca Gim c vi nhim v ch yu l nhp khu cc thit b xung v lp ghp v sa cha.Giai on t 2005- 2006: Cng ty tip tc hot ng trn lnh vc nhp khu cc nguyn liu xung my v lp ghp phc v hot ng trong nc, bc u lm quen vi vic t lm hot ng kinh doanh v khai thc a bn hot ng trn ton quc. y l giai on c nhiu bin chuyn tch cc trong hot ng ca cng ty.Giai on t 2006- 2007: Cng ty tip tc thc hin nhim v sn xut kinh doanh v dch v sa cha ng thi xut khu xung my, thuyn ti mt vi quc gia ln cn.Giai on t 2008 ti nay: B xung v iu chnh ng k kinh doanh: 01 thng 8 nm 2008. Cng ty tip tc thm nhp vo th trng ni a v th trng khu vc, dn dn khng nh thng hiu ca mnh vi nhng sn phm khng ch gi c hp l m cn i km vi li cam kt v cht lng sn phm. Vi trit l kinh doanh l Cht lng m bo s thnh cng lu di, cng ty ra mc tiu n nm 2020 LUONGGIANG POWERBOATS s tr thnh thng hiu ni ting Vit Nam v sn xut, kinh doanh thuyn my bng vt liu composite v cc sn phm thuc ngnh thuyn my, bn tu, vt liu kt cu nh ni cho dn c, kt cu lng b cho lng ngh nui trng thy sn trn bin v vnh.1.2 c im t chc sn xut kinh doanh ca cng ty Ngnh ngh kinh doanh ch yu:Lnh vc kinh doanhSn xut tu thuyn cao tc v kinh doanh trang thit b Hng Hi phc v cc ngnh an ninh, quc phng, dch v gii tr v du lch, cc ngnh khch, c th c cc sn phm ang c mt ti th trng

Nhm cc sn phm gii tr v phc v du lch: Thuyn my: LS580BR, LS780HP, LS880 CRUISE LG570 TENDER, LG620TENDER, LG880, Thuyn cho tay: LK545, LK455, LR430. Bn tu thuyn: Cu dn v bn neo u. Nhm cc sn phm phc v thng mi: Thuyn ch khch, cho thu: LK545, LR430, LG570T, LG570SC, LG630SC, LG700SC, LG620T, LG880E, LG1200E, LG1200T Tu thuyn cng tc ch cn b : LG880CR, LG1200CR, LG1800CR, LG1500PILOT, LG1800PILOT Nhm phc v ngh nghip: Kt cu b nui trng thy sn, kt cu nh ni phc v ng dn Nhm cc sn phm phc v an ninh quc phng v cc nhim v c bit: Thuyn tun tra cao tc: LG700PATROL, LG780 PATROL, LG880 PATROL, LG1200PATROL, LG1500 PATROL, LG1800PATROL Thuyn cu ha: LG630FF, LG700FF, LG880FF, LG1200FF, LG1500FF, LG1800FF Nhm sn phm phc v cc ngnh cng nghip khc: ng c thy v ph tng chnh hiu: YAMAHA, MERCURY, SUZUKI, CUMMINS, YANMAR, VOLVO PENTA Vt t cho cc ngnh ng tu thuyn: TELEFLEX MARINE, HAMILTON, ROLL-ROY, AKRON BRASS, ATTWOOD, TACO

T chc hot ng kinh doanh: Tr s chnh:a ch: S 14, ng 282, Lc Long Qun, Ty H, H Ni Xng sn xut:Din tch: 3000m2Nh my sn xut ca Cng ty ti Km 23 chiu Hi Phng H Ni, Quc l 5, th trn Ph Thi, huyn Kim Thnh, Tnh Hi Dng c xy dng t 2009 v nng cp nm 2011. Din tch nh my: 4000 m2 sn c mi che, cc h tng in, nc, thng gi Din tch nh trng by: 300 m2 Din tch khi vn phng 200 m2 Din tch khi kho vt t: 500 m2 Din tch t trng b tng: 2000 m2 Vn phng v trm bo hnh ti Qun Ninha ch: S 72, ng Cao Xanh, TP H Long, tnh Qun ninh Vn phng lin lc ti Nnga ch: S 390 in Bin Ph, TP Nng Vn phng i din ti TP H Ch Minha ch: S R1, ng Ba V, c x Bc Hi, phng 15, qun 10, TP H Ch Minh.

T chc b my qun l cng tyS nhn s/ t chc ca Cng ty:Ban G Cng ty

Nh my sn xut thuynVn phng H Ni

Kinh doanhK hochK tonKho

Sn xutThit kK thut

Hnh chnh Hu cnK tonTi chnh

Khun muCn dtC khHon thin

Chc nng nhim v ca cc b phn (Vn phng H Ni):- Ban gim c: Gim c iu hnh, quyt nh cc vn lin quan n hot ng sn xut kinh doanh ca Cng ty, chu trch nhim v vic thc hin cc quyn v ngha v c giao. - Phng ti chnh k ton : c chc nng qun l ti chnh ca cng ty, tham mu cho Ban gim c v cc k hoch huy ng vn, theo di tnh hnh bin ng ca ti sn, cc khon phi thu, phi tr. C nhim v t chc hch ton k ton mt cch khoa hc, ng ch ca php lut v quy nh v ti chnh k ton.- Phng kinh doanh: c chc nng tm hiu th trng, tm kim nhng c hi u t mi, nhng bn hng tin cy, ph hp; thit lp v duy tr cc mi quan h i tc ng thi qung b thng hiu uy tn ca cng ty.- Phng hnh chnh- hu cn: Lp k hoch t chc mua sm bo m c s vt cht hu cn cho cng ty, qun l cc mt cng tc hu cn ca cng ty theo k hoch c Gim c ph duyt (Tham mu xut vi Ban Gim c v lin h vi cc c quan chc nng trong vic t chc xy dng, mua sm c s vt cht, thit b cho cng ty); kim tra v t chc thc hin cc nghip v v cng tc ci cch hnh chnh, php ch, vn th bo mt, hnh chnh c im hot ng kinh doanh: Quy trnh sn xut 620 TThuyn chuyn ti k hiu LG620T-03Kch thc c bn: di 6.2Mx rng 2.2Mx cao 0.88MT trng: 700 kg cha k myTi trng: 10 ngi c thuyn vinMn khng ti:0.35MMn y ti:0.5MMy chnh: Ngoi thuyn hiu YAMAHA cng sut 50HP loi ng c 4 kH thng li v iu khin: t xa, kiu c khTc ton ti trung bnh: 10 hi l/gi tng ng 18-20 km/ h

S SN XUT

Trch nhimTin trnhBiu mu/Tham chiu

Gim c cng ty

Lp d tr vt tChun b QTSX, Bn v

Chun b nhn snh xng

Quyt nh sn xut5.2.1

Cn b thit kCn b k thutTrng phng k hochQun c phn xng

Xem xt/Ph duyt

5.2.2-> 5.2.4Biu mu:- Phiu d tr vt t- Quy trnh sn xut- Bn v k thut

Gim c cng ty

Mua vt tv nhp khoPhn phi QT, bn v n b phn lin quan

Hp phn cng cng vic

5.2.5

Cn b thit kCn b k thutCn b mua vt t, KhoQun c phn xng

Ra lnh sn xut

5.2.6Tham chiu- QT mua vt t- QT nhp kho

Gim c

5.2.7 Biu mu- Lnh sn xut

Cng nhnQun c phn xngCn b k thut

Kim tra trong qu trnhSn xut theo quy trnh

5.2.8Tham chiu- QT sn xut- QT kim tra IPCBiu mu- H s sn xut- H s kim tra

Qun c PX, K thut my, KCS, t SX thn v

Nghim thu trc khi h thy

5.2.9Tham chiu- QT nghim thu

Qun c PX, K thut my, KCS, T SX thn v, Li chnh, K hoch, thit k, Bn th hai (Nu c)Chy thPh duyt HSK

5.2.10Tham chiu QT chy thBiu mu: BC chy th,Phiu KT Thnh phm

Qun c phn xngK hoch, Th kho

Nhp kho thnh phm Xut xng

5.2.11Tham chiu - QT nhp kho TP

Th kho, Qun cCn b c phn cngXut kho Bn giao cho khch hng

5.2.12Tham chiu - QT xut kho-Bn giao

C s h tng, trang b k thuta. Nh my, ca hng, kho bi:Nh my sn xut ca Cng ty ti Km 23 chiu Hi Phng H Ni, Quc l 5, th trn Ph Thi, huyn Kim Thnh, Tnh Hi Dng c xy dng t 2009 v nng cp nm 2011. Din tch nh my: 4000 m2 sn c mi che, cc h tng in, nc, thng gi Din tch nh trng by: 300 m2 Din tch khi vn phng 200 m2 Din tch khi kho vt t: 500 m2 Din tch t trng b tng: 2000 m2b. My mc thit b: Thit b nng h m bo cho d n ng mi tu, thuyn cao tc ti 20 mt, trng ti 30 tn.c. Cng c dng c: Khun sn xut: 12 b khun sn xut cc loi tu, thuyn Gi thi cng cn dt v gi hon thin m bo nng sut 6 chic/ thng vi qui m xung my nh n 10 m Gi vn chuyn chuyn dng ko theo xe hoc gi xp hng ln xe. Tnh hnh cung cp vt t:* Yu t u vo v th trng cc yu t u vo:Hot ng sn xut kinh doanh ca cng ty kh a dng, c nhiu sn phm dch v lin quan n ngnh tu thy, i hi nhu cu v vn l kh ln, thi gian thu hi vn chm, sn phm t di chuyn, cc yu t sn xut phi di chuyn n ni t sn phm. Mi sn phm lm ra theo thit k k thut, yu cu cht lng v gi c ring bit hu nh khng c s trng lp hon ton.Chu k sn xut thng di v vy cng ty phi ng ra mt lng vn lu ng tng i ln, v vy vic t chc m bo ngun vn i khi gp kh khn. Cng ty c mng li nh cung cp cc vt t u vo khng ch l cc nh cung ng, nh sn xut trong nc m cn c cc nh sn xut v cung ng nc ngoi. Cng ty to dng mi quan h hp tc tt p vi cc nh cung ng v sn xut vt t, linh kin, ph tng gip cho tnh hnh cc yu t u vo lun n nh. Ngun cung ng di do vi s lng v thi gian ng hp ng m bo tin sn xut ca cc xng, gip cng ty gi ng li cam kt cung ng sn phm cho khch hng. Mt khc, cng ty lun c nhiu s la chn trong vic k kt quan h hp ng vi cc nh cung ng, t nh gi v d on cc mc gi cng nh s bin ng gi c u vo la chn nhng nh cung ng vi gi c phi chng v m bo cht lng; cng nh c k hoch d tr vt t mt cch hp l. Th trng khch hng* Yu t u ra v th trng cc yu t u ra Sn phm ca cng ty ch yu l sn xut , lp t v sa cha theo n t hng ca i tc nn u ra tng i n nh. Khch hng ca cng ty tng i a dng thuc nhiu lnh vc khc nhau nh du lch, gii tr, an ninh, quc phngKhch hng khng ch l nhng i tc lu nm ca cng ty t nhng ngy cng ty mi i vo hot ng cho ti khi cng ty dn dn khng nh tn tui cng nh v th trn th trng; m cn l nhng khch hng mi hp tc rt c tim nng. Cc sn phm ca cng ty khng ch cung cp cho cc cng ty t doanh m cn cho B Quc phng, cc Ban ngnh a phng trn khp c nc. Th trng u ra di do, em n nhiu hp ng lm n cho cng ty cng nh dng thu nhp n nh v cng n vic lm cho i ng cng nhn. Mt khc, thc c tm quan trng ca vic khc ha sn phm trong long ngi tiu dung, cng ty khng ch n thun cng c v nng cao cht lng sn phm cung ng, m bo gi vng uy tn m cn khng ngng qung b v gii thiu cc dng sn phm ca mnh trn cc phng tin truyn thng khc, xy dng cc knh phn phi mi, nng cao cht lng cung ng dch v bo hnh, sa cha v bo dng. C th ni, trong bi cnh hin ti, th trng u ra tng i n nh gip cng ty tip tc nng cao hiu qu sn xut v m rng th trng.a. Danh sch khch hng truyn thng: Phn theo a gii hnh chnh:Bo co thc tp tt nghipGVHD: TS. Nguyn Th HSn phm thuyn my do Cng ty THH Lng Giang cung cp cho cc tnh, thnh ph: H Ni, Hi Phng, Qung Ninh, Ha Bnh, Nam nh, Ninh Bnh, Thanh Ha, Ngh An, H Tnh, Qun Bnh, Hu, Nng, Qung Nam, TP H Ch Minh.2

SV: Kiu Th AnhLp: CQ47/11.04 11

Cc sn phm phn theo ngnh: Khch hng thuc ngnh vui chi gii tr, phc v dch v du lch Khch hng ngnh an ninh, quc phng, tim kim, cu nn, thc thi php lut Ngnh khc b. Cc knh qung co bn hng, tip th:- Phng trng by v gii thiu sn phm- Trang web ca cng ty:www.luonggiang.comwww.thuyenmay.comwww.vatgia.com/thuyenmayluonggiang- Qung co trn cc trang qung co in t - PR

c im v lao ngTng s lao ng hin c: 78 ngi. T l tt nghip i hc, Cao ng, Trung cp chim 60%. Tt nghip Trung hc ph thng chim 40%C cu t chc gm:- Ban Gim c, qun tr cng ty: 05 ngi- Khi vn phng, kinh doanh: 12 ngi- Xng sn xut: 61 ngi, trong c 06 cn b qun l, 08 cn b k thut, 47 cng nhn k thut.

PHN 2: TNH HNH TI CHNH CH YU CA CNG TY

2.1 Mt s thun li v kh khn ca cng ty Bt c mt cng ty no trong qu trnh hot ng sn xut kinh doanh cng u chu tc ng ca cc yu t thuc mi trng v m v vi m. Cc yu t ny c th tc ng trc tip hay gin tip ty theo tng ngnh tng lnh vc ca hot ng sn xut kinh doanh. S tc ng ny va c th l c hi, thun li nhng cng c th l nhng thch thc kh khn i vi cng ty.2.1.1 Thun li* Cc yu t mi trng v m:- Nm 2012, hng lot chnh sch mi lin tc c chnh ph a ra i ph vi tnh trng tng trng kinh t thp, tiu th kh khn v hng lot doanh nghip gii th, ph sn hng lot. Ngnh Thu x l min, gim, gia hn tin thu theo cc Ngh quyt ca Quc hi v Chnh ph ang c trin khai tch cc phn no gip cc doanh nghip gim bt kh khn trc mt, l bin php cp bch, hiu qu v gii quyt c kh khn. Li sut cho vay vn ca cc ngn hng gim, to iu kin tip cn ngun vn. Li sut cho vay gim mnh, cao nht l 15%. Tuy nhin, nhng nh hng cn cha thc s tc ng mt cch tch cc r rng.* Cc yu t mi trng vi m:- Cng ty ng trn a bn qun Ty H- l mt qun nm pha bc ni thnh th H Ni, v c xc nh l trung tm dch v du lch - vn ha, vng c cnh quan thin nhin ca H Ni. Theo nh hng pht trin ca th H Ni n nm 2020, ton b qun Ty H thuc khu vc pht trin ca Thnh ph trung tm, c iu kin c bit thun li thu ht cc ngun lc vn ti chnh, ngun nhn lc v khoa hc cng ngh thc y nhanh s pht trin kinh t x hi ca qun ni ring v ca H Ni ni chung. Qun Ty H c iu kin mi trng thin nhin u i, c tc pht trin nhanh, h thng h tng giao thng thun li. y l mt trong nhng li th gip cng ty d dng tip cn vi cc i tc lm n cng nh khch hng ca mnh.- Cng ty trang b c h thng my mc, nh xng, thit b qun l, phn mm thit k, phn mm qun l hin i v chuyn nghip phc v c lc cho qu trnh t chc qun l iu hnh v t chc sn xut ca cng ty.- c bit cng ty c i ng cng nhn vin tm huyt, gn b lu di vi cng ty c nng lc v c o to chnh quy bn bn. y chnh l mt nhn t tch cc ng gp rt ln vo s pht trin ca cng ty.- Tr s chnh ca cng ty t ti ni c phong thy p, cc vn phng chi nhnh v xng sn xut khc t ti nhng a im thun li v ng x giao thng, l nhng khu vc c ngnh cng nghip ang pht trin, du lch dn tr thnh ph bin; mt khc lao ng ti di do vi gi thu tng i r.- Cng ty c mi quan h hp tc lu di v tt p khng ch i vi cc khch hng, nhm nh cung ng, sn xut v cn to dng c lng tin tt p i vi cc B, c quan on th v chnh quyn a phng v sn phm gi c hp l nhng lun m bo cht lng.2.1.2 Kh khn:* Cc yu t mi trng v m:- Tnh hnh kinh t v m: 2012 l nm chng khin hng lot doanh nghip gii th, ph sn. Bn cnh vic ti c cu, M&A, khng t cc doanh nghip gp kh khn phi tm n con ng gii th, ph sn. Tnh hnh kinh t khng my kh quan v c nhiu bt n, ri ro kh lng trc cng nh nhng bin ng nh hng khng nh n vic k kt nhng hp ng kinh t cng nh tnh hnh tiu th sn phm ca cng ty. Li sut vay vn hp l cha thc s n nh; vic tip cn c h tr li sut vay vn v ngun vn h tr ca Chnh ph dnh cho cc doanh nghip va v nh cn kh khn; mi trng php l v hiu qu trong vic gii quyt tranh chp cn nhiu khe h, bt cp T l tht nghip v thiu vic lm tang ln cho thy mc sng ca ngi dn cn thp, h thng an sinh x hi cha pht trin mnh nn ngi lao ng khng chu nh tht nghip kp di m chp nhn cng vic khng n nh vi mc thu nhp thp v bp bnh, h d dng t b vic hin ti theo ui cng vic mi gy kh khn trong vic t chc b my lao ng.* Cc yu t mi trng vi m:- Cng ty cng cha c b phn qun l ti chnh chuyn bit m vn gp chung vi b phn k ton. iu ny gy kh khn cho cng ty trong vic hoch nh, iu chnh chnh sch ti chnh ca cng ty.- Th trng tiu th sn phm ca cng ty l th trng cnh tranh t do, c nhiu cng ty cng hot ng trn th trng vi cc sn phm trn th trng tng i ng nht, t c s khc bit. Cc sn phm ca cng ty trn th trng khng ch vi cc sn phm cng loi ca cc i th cnh tranh khc m cn chu sc p rt ln t sn phm c tnh thay th.- Quy m cng ty ch mc trung bnh vi vn iu l l 17.000.000 VN do cha thm nhp cvao nhiu phn khc th trng bo b- S lng lao ng trong cng ty cn hn ch, cht lng lao ng ch mc trung bnh, do vi cng ngh ngy cang hin i th y l mt bt li i vi cng ty trong vic tip cn khoa hc cng ngh v m rng quy m hot ng sn xut kinh doanh.2.2 Tnh hnh qun tr ti chnh ca cng ty trong thi gian qua:2.2.1 Tnh hnh qun tr ti chnh ca cng ty: Chnh sch u t: Vi ngnh ngh kinh doanh l sn xut v kinh doanh cc trang thit b phc v ngnh Hng hi, cc ngnh dch v du lch, gii tr, cng ty la chn chnh sch u t vo hot ng sn xut kinh doanh chnh l ch yu. C th, cng ty u t vo ti sn ngn hn chim hn 57% (trong tp trung ch yu vt t tn kho phc v cho vic sn xut cc trang thit b, tu thuyn, xung, cano). Ti sn c nh c u t m bo y c v vt cht k thut phc v cho hot ng sn xut kinh doanh, trong ch yu u t vo nhng ti sn l nh xng, my mc, thit b tham gia trc tip vo qu trnh sn xut kinh doanh to ra sn phm. Cng ty tp trung u t gn nh ton b nhn lc, vt lc vo ngnh ngh sn xut v kinh doanh chnh, hot ng ti chnh ch l th yu chim t trng rt nh nhng u mang li li nhun cho cng ty. Tnh hnh vay n v chnh sch vay n:Cng ty u t m rng quy m sn xut kinh doanh ngoi vic s dng li nhun li cn c ti tr vn ca mt s ngn hng nh: ngn hng Vit Nam thnh vng (VP Bank), ngn hng qun i (MB Bank). Cc khon c ti tr vn ca cng ty ton b l n ngn hn. phng thc vay tng ln, tr li mi thng mt ln vi li sut cho vay ca ngn hng, hon tr vn gc theo hp ng vay k kt vi ngn hng. Chi ph li vay gm c li vay v cc khon chi ph khc pht sinh lin quan trc tip n cc khon vay ca Cng ty.Li tin vay pht sinh t cc khon vay khc c hch ton vo Bo co Kt qu hot ng kinh doanh khi pht sinh. Chnh sch tn dng nh cung cp:Gi mua cc vt t, trang thit b t cc nh cung ng, sn xut trong nc c nim yt/cho gi ch yu bng ng Vit Nam (VN). Cc trang thit b nhp khu ca cc nh cung ng nc ngoi c nim yt bng la M (USD) hay Euro () (nu c), khi thanh ton s tnh t gi theo t gi bn ra ca Ngn hng TMCP Ngoi thng Vit Nam cng b ti thi im thanh ton. Gi c hiu l gi giao ti kho cu nahf sn xut, cung ng, gi khng bao gm ph vn chuyn v cc chi ph khc (nu khng c quy nh c th ti bn cho gi). Chi ph giao hng ph thuc vo s lng hng, v tr giao hng, phng thc vn chuyn. V vy ph giao hng s c tnh theo trng hp c th. Tnh hnh vn ch s hu: Cng ty tin hnh b sung vn u t ca ch s hu vo ngy 01 thng 08 nm 2008 ln 17.000.000 VND (17 t ng), gip cng ty m rng quy m hot ng sn xut kinh doanh thng qua vic u t xy dng nh xng, xng sn xut, cc chi nhnh, vn phng ng thi mua sm cc my mc, trang thit b phc v hot ng sn xut kinh doanh. 100% vn ch s hu l vn u t do ch s hu b vo cng ty, vi tnh cht l cng ty TNHH, ton b l vn t c ca ch s hu m khng c vn gp hay pht hnh c phiu. Cc chnh sch s dng vn: Chnh sch v d tr hng tn kho: i vi doanh nghip sn xut nh cng ty TNHH Lng Giang th vn d tr hng tn kho l v cng cn thit c bit trong khi cc trang thit b, vt liu phc v sn xut kinh doanh khng ch mua trong nc m cn nhp khu t cc i tc nc ngoi. Do , m bo lun sn xut lin tc p ng kp thi tin cc n t hng th cng ty lun c mt chnh sch d tr hng tn kho hp l, thng qua tnh hnh cc n hng, hp ng hp tc kinh t vi khch hng m xy dng nh mc vt t tn kho hp l, ng thi b tr kho bi, nh kho v qun l kho bo qun, d tr vt t tt nht. Hng tn kho chim t trng ln nht trong tng ti sn ngn hn c coi l tng i hp l. Gi hng xut kho c tnh theo phng php ch danh. Hng tn kho c tnh theo phng php k khai thng xuyn. Hch ton hng tn kho theo phng php k khai thng xuyn. Chnh sch tn dng vi khch hng:1. Phng thc thanh ton Thanh ton theo hnh thc chuyn khon qua Ngn hng bng tin ng Vit Nam.Vic thanh ton c thc hin theo cc t sau: t 1: Khch hng thanh ton 50% gi tr hp ng trong vng 05 ngy lm vic sau khi k Hp ng.t 2: Khch hng thanh ton 40% gi tr hp ng trong vng 05 ngy sau khi Bn B thng bo bn giao hng ha.t 3: Khch hng thanh ton gi tr hp ng cn li trong vng 07 ngy lm vic sau khi cng ty hon thnh bn giao hng ha v Khch hng nhn c cc ti liu giao hng 2. Cht lng hng ha bn giaoHng ha c cung cp mi 100%, vi thit k c duyt theo ng tiu chun v quy cch ca Nh sn xut. Cung cp sn phm ti chn cng trnh, hng dn vn hnh, cung cp cc dch v gia tng khc. Cung cp dch v bo tr v sa cha, ph tng v mua thanh l sau khi kt thc d n.3. Bo hnh Cng ty bo hnh ton b hng ha trong thi hn 12 thng k t ngy hai bn cng k Bin bn bn giao hng ha. Phm vi bo hnh: Bo hnh min ph cc h hng v khuyt tp do li ca nh sn xut. Thi gian bo hnh: trung bnh bo hnh t khi c thng bo bng vn bn (tr trng hp bt kh khng nh thin tai, bo lt) l: 02 (hai) ngy. a im bo hnh: ti ni s dng hoc ti cc im bo hnh ca Cty TNHH Lng Giang:+ Tr s cng ty: 14 ngch 70 ng 282 Lc Long Qun, Ty H, H Ni+ Xng sn xut: Th trn Ph Thi, huyn Kim Thnh, Hi Dng+ VPD ti Qung Ninh: 72 Cao Xanh, Thnh ph H Long, Qung Ninh Chnh sch qun l vn bng tin: Tin mt trong cng ty bao gm tin giy trong kt ca doanh nghip v tin gi khng k hn ti ngn hng.Qun l tin mtl vic m bo lun c lng tin mt ti u ti mi thi im nht nh. Cng ty lun m bo c mt lng s d tin mt cn thit v ng ph vi cc khon n n hn v cc chi ph khc pht sinh trnh tnh trng d tr qu nhiu lm mt kh nng vn ng sinh li ca dng tin. Mi quyt nh thu chi tin mt u do k ton lp phiu sau khi c s ng thun ca ban gim c. Th qu cn c vo phiu chi do k ton lp v c xc nhn mi xut tin. Vic lm ny gip cng ty qun l tin mt trong qu c quy c, trnh vic chi vo mc ch khc khng kim sot c. Chnh sch trch lp cc khon d phng: Cc khon trch lp d phng bao gm: trch lp d phng gim gi hng tn kho, d phng cc khon n phi thu kh i, d phng cc khon u t ti chnh ngn v di hn, d phng cc khon phi tr, v d phng tr cp mt vic lm cho cng nhn vin c cng ty trch lp, theo di chi tit theo quy nh ca B Ti chnh. Trong , d phng gim gi hng tn kho khng trch lp do cc n t hng ca cng ty u c k v c tnh php l, cc sn phm trang thit b cng ty cung cp v sn xut u da theo n t hng k m t ln nh mc tn kho. Mt khc thi gian tin hnh sn xut theo quy trnh, cc trang thit b mua vo t trong nc hay nhp khu t nc ngoi u c s dng sn xut trong thi gian k kt hp ng. Nh vy, vic khng trch lp d phng gim gi hng tn kho c th chp nhn c. Chnh sch khu hao ti sn c nh:Ti sn c nh c phn nh theo nguyn gi v hao mn lu k. Nguyn gi ti sn c nh mua sm bao gm gi mua v ton b cc chi ph lin quan trc tip n vic a ti sn vo trng thi sn sng s dng. T l khu hao c xc nh theo phng php ng thng, cn c vo thi gian s dng c tnh ca ti sn, ph hp vi t l khu hao c quy nh ti Thng t s 203/2009/TT-BTC ngy 20 thng 10 nm 2009 ca B Ti chnh v ch qun l, s dng v trch khu hao ti sn c nh. Chnh sch phn chia li nhun v trch lp cc qu:Hng nm, sau khi thc hin ngha v ti chnh vi nh nc, cng ty trch t li nhun sau thu lp cc qu sau y: Qu d tr b sung vn iu l; Qu pht trin kinh doanh; Qu khen thng phc li; Cc qu khc theo quy nh ca php lut.Cc qu khc v t l trch lp qu s do gim c cng ty quyt nh tu thuc vo tnh hnh kinh doanh v ph hp vi cc quy nh ca php lut. Tnh hnh lp k hoch ti chnh:Mt trong nhng hn ch cn khc phc ca cng ty l cng ty cha c b phn ti chnh ring bit. phng ban k ton m c th l k ton trong cng ty va m nhn vai tr k ton vin- hch ton cc nghip v pht sinh trong cng ty, va tip nhn vai tr ca ngi lm cng tc ti chnh. K ton cn c vo tnh hnh c th nm trc, cc k hoch sn xut cung cp dch v t cc hp ng thng mi, n t hng k v phng n u t sn xut kinh doanh ca Ban gim c m t lp k hoch phn b vn bng tin, k hoch d tr hng tn kho; kt hp vi phng n tin hnh quy trnh sn xut cc trang thit b ca b phn sn xut ln k hoch cho nm ti chnh tip theo. iu ny khng trnh khi nhng mt cn hn ch khi d bo nhu cu vn cng nh lp k hoch vn bng tin. Cc bin php qun l ti chnh cha c quan tm, ch trng trong cng ty, m ch da vo c s s liu v k hoch do b phn k ton lp.2.2.2 Khi qut tnh hnh ti chnh:1. Tnh hnh bin ng ti sn, ngun vn ca cng ty: nh gi tnh t chc s dng vn kinh doanh ca cng ty ta cn xem xt tnh hnh bin ng v quy m v c cu ca vn kinh doanh v ngun vn kinh doanh.

a. Tnh hnh phn b v s dng vn:Bng2.2.2a: Tnh hnh bin ng vn nm 2012vt: VNCH TIU31/12/201231/12/2011Tng gim

S tinT trng (%)S tinT trng (%)S tinT l (%)T trng (%)

(2)(5)(6)

TI SN

A - TI SN NGN HN 22,948,879,01060.04%22,122,408,63757.61%826,470,3732.43%4.22%

I. Tin v cc khon tng ng tin2,764,428,86312.05%2,557,323,53511.56%207,105,3280.49%4.21%

II. u t ti chnh ngn hn (120=121+129)

III. Cc khon phi thu ngn hn3,354,627,00014.62%3,424,463,86615.48%(69,836,866)-0.86%-5.57%

1. Phi thu ca khch hng 3,354,627,0003,424,463,866(69,836,866)

4. D phng phi thu ngn hn kh i (*)

IV. Hng tn kho14,973,131,10165.25%14,718,348,97166.53%254,782,130-1.29%-1.93%

1. Hng tn kho 14,973,131,10114,718,348,971254,782,130

2. D phng gim gi hng tn kho (*)

V. Ti sn ngn hn khc1,856,692,0468.09%1,422,272,2656.43%434,419,7811.66%25.84%

1. Thu gi tr gia tng c khu tr434,438,34123.40%246,898,20017.36%187,540,1416.04%34.79%

2. Thu v cc khon khc phi thu Nh nc

3. Ti sn ngn hn khc 1,422,253,70576.60%1,175,374,06582.64%246,879,640-6.04%-7.31%

B - TI SN DI HN15,271,860,06539.96%16,276,105,21842.39%(1,004,245,153)-2.43%-5.73%

I. Ti sn c nh13,198,285,06586.42%14,202,530,21887.26%(1,004,245,153)-0.84%-0.96%

1. Nguyn gi 23,567,008,094178.56%22,543,512,239158.73%1,023,495,85519.83%12.49%

2. Gi tr hao mn lu k (*) (10,368,723,029)78.56%(8,340,982,021)58.73%(2,027,741,008)19.83%33.77%

3. Chi ph xy dng c bn d dang

II. Bt ng sn u t

III. Cc khon u t ti chnh di hn2,000,000,00013.10%2,000,000,00012.29%00.81%

1. u t ti chnh di hn2,000,000,0002,000,000,00000.00%

2. D phng gim gi u t ti chnh di hn (*)

IV. Ti sn di hn khc73,575,0000.48%73,575,0000.45%00.03%6.58%

1. Phi thu di hn

2. Ti sn di hn khc73,575,00073,575,0000

3. D phng phi thu di hn kh i (*)

TNG CNG TI SN38,220,739,07538,398,513,855(177,774,780)-0.46%

Khi qut:Tng ti sn ti thi im cui nm 2012 t gn 38,221 t ng, gim khong 0,178 t (tng ng vi 0.46%) so vi thi im cui nm 2011. Ti sn ngn hn tng nhiu hn so vi ti sn di hn. C cu phn b vn cng thay i theo xu hng u t vo ti sn ngn hn, t trng ti sn ngn hn cui nm 2012 t 60.04% (tng 4.22%) so vi thi im cui nm 2011. Vi c im ngnh ngh kinh doanh l sn xut, thng mi v dch v (trong , thng mi c u tin hn) th c cu phn v vn tp trung vo ti sn ngn hn c coi l hp l. Nm 2012 l mt nm kh kh khn i vi hu ht cc doanh nghip ln v nh, do vic thu hp quy m sn xut kinh doanh ca cng ty l iu tng i d hiu. Ti sn ngn hn ti thi im cui nm 2012 chim trn 60% tng nh so vi thi im cui nm 2011. C th: Hng tn kho chim t trng cao trong tng ti sn ngn hn trn 60%, mc d c xu hng gim nh so vi thi im cui nm 2011 nhng vn mc cao c coi l hp l khi quy m sn xut kinh doanh thu hp. Cng ty da vo cc n t hng v cc hp ng thng mi k vi khc hng t xy dng k hoch d tr hng tn kho hp l va m bo tin hp ng, ng thi trnh s bin ng gi ca trang thit b, ph tng v khng ch mua trong nc m cn nhp khu t nc ngoi. Cng ty khng trch lp d phng gim gi hng tn kho cng c th chp nhn c. Tin mt tn qu tng nhng khng ng k m bo thanh ton cho cc khon n n hn. N phi thu chim t trng 14.62% ti thi im cui nm 2012 v c xu hng gim do cng ty thc hin chnh sch tn dng tht cht vi khch hng, y nhanh k thu hi n, gim ngun tin b chim dng, c bit trong bi cnh kinh t 2012 l iu cn thit. Ti sn di hn chim t trng gn 40% v c xu hng gim so vi thi im cui nm 2011. Trong , u t vo ti sn c nh chim trn 80%. Cng ty trong nm 2012 c u t mua sm thm my mc thit b v nh xng phc v sn xut kinh doanh, ng thi thanh l mt s my mc c.b. Tnh hnh bin ng ngun vn:Bng2.2.2b: Tnh hnh bin ng ngun vn nm 2012vt: VNCH TIU31/12/201231/12/2011Tng gim

S tinT trng (%)S tinT trng (%)S tinT l (%)T trng (%)

A - N PHI TR10,810,093,52828.28%10,282,476,65326.78%527,616,8751.50%5.62%

I. N ngn hn10,810,093,52810,282,476,653527,616,875

1. Vay ngn hn 6,750,000,00062.44%6,600,000,00064.19%150,000,000-1.75%-2.72%

2. Phi tr cho ngi bn 1,920,220,13328.45%1,822,072,70617.72%(1,822,072,706)10.73%60.54%

3. Ngi mua tr tin trc

4. Thu v cc khon phi np Nh nc 2,139,873,39519.80%1,860,403,94718.09%279,469,4481.70%9.41%

5. Phi tr ngi lao ng

9. Qu khen thng phc li

II. N di hn

B - VN CH S HU27,410,645,54771.72%28,116,037,20273.22%(705,391,655)-1.50%-2.06%

I. Vn ch s hu27,410,645,54728,116,037,202(705,391,655)0.00%

1. Vn u t ca ch s hu17,000,000,00062.02%17,000,000,00060.46%01.56%2.57%

2. Thng d vn c phn

3. Vn khc ca ch s hu

7. Li nhun sau thu cha phn phi10,410,645,54737.98%11,116,037,20239.54%(705,391,655)-1.56%-3.94%

II. Ngun kinh ph v qu khc

TNG CNG NGUN VN38,220,739,07538,398,513,855(177,774,780)

Khi qut:Nm 2012, cng ty thu hp quy m sn xut kinh doanh, tng ngun vn ca cng ty cui nm 2012 gim 0.46% so vi cui nm 2011. C cu ngun vn: T trng vn ch s hu lun ln hn t trng n phi tr, t trng vn ch s hu gim v t trng n phi tr tng v cui nm. Mc t ch v ti chnh ca cng ty lun mc cao. Ngun vn ti tr cho hot ng sn xut kinh doanh ch yu l vn t c, t vn u t ca ch s hu v li nhun sau thu cha phn phi. Ti thi im cui nm 2012, trong khi vn u t ch s hu khng i th li nhun sau thu cha phn phi gim 1.56% lm cho vn ch s hu gim. N phi tr ton b l n ngn hn. Trong , vay ngn hn chim t trng cao trn 60% v gim v cui nm. Cc khon phi tr cho ngi bn tng nh. 2. Tnh hnh bin ng doanh thu, chi ph, li nhun:Bng 2.2.2c: Bin ng doanh thu, chi ph, li nhunvt: VNCh tiu20122011So snh

S tinT l

Doanh thu bn hng v cung cp dch v140,958,764,300110,569,129,52430,389,634,77627.48

Cc khon gim tr doanh thu

Doanh thu thun v bn hng v cung cp dch v140,958,764,300110,569,129,52430,389,634,77627.48

Gi vn hng bn112,767,010,42490,455,303,61922,311,706,80524.67

Li nhun gp v bn hng v cung cp dch v 28,191,753,87620,113,825,9058,077,927,97140.16

Doanh thu hot ng ti chnh20,245,88410,245,76410,000,12097.60

Chi ph ti chnh812,789,455459,977,875352,811,58076.70

- Trong : Chi ph li vay 812,789,455459,977,875352,811,58076.70

Chi ph bn hng9,875,462,4126,771,471,1073,103,991,30545.84

Chi ph qun l kinh doanh8,864,254,3115,451,006,8983,413,247,41362.62

Li nhun thun t hot ng kinh doanh 8,659,493,5827,441,615,7891,217,877,79316.37

Thu nhp khc

Chi ph khc

Li nhun khc

Tng li nhun k ton trc thu 8,659,493,5827,441,615,7891,217,877,79316.37

Chi ph thu TNDN2,164,873,3961,860,403,947304,469,44816.37

Li nhun sau thu thu nhp doanh nghip 6,494,620,1875,581,211,842913,408,34516.37

Khi qut:Nm 2012, cng ty thu hp quy m sn xut kinh doanh m bo sn xut an ton trong tnh hnh nn kinh t kh khn, tuy nhin qua bng phn tch trn d dng nhn thy kt qu kinh doanh trong nm 2012 kh kh quan v c nhiu bin chuyn tch cc hn so vi 2011. Cc ch tiu phn nh kt qu hot ng kinh doanh u tng. y c xem l c gng ln ca cng ty TNHH Lng Giang trong vic duy tr v gia tng li nhun trc bi cnh nn kinh t Vit Nam ang m m. Kt qu kh quan trn l c s cng ty tip tc pht trin trong cc nm tip theo.Cng ty tp trung vo ngnh ng sn xut kinh doanh chnh, hot ng ti chnh c u t hn ch nhng vn mang li kt qu kh quan.Doanh thu bn hng v cung cp dch v t gn 141 t ng tng 27.48% v khng c cc khon gim tr doanh thu. Cng ty xy dng tt cng tc qun l v nng cao cht lng sn phm, dch v cung cp. Tuy nhin, gi vn chim t trng ln v c xu hng tng nhng v tc nh hn tc tng ca doanh thu. Chi ph bn hng v chi ph qun l doanh nghip tng cao. c bit l chi ph qun l doanh nghip tng trn 60%. y l nhng mt hn ch lm gim li nhun ca cng ty ng k mc d li nhun sau thu tng 16.37%. Cng ty cn xem xt li cng tc qun tr v xy dng nh mc chi ph.3. Mt s ch tiu ti chnh cn thit:H s kh nng thanh ton

Ch tiu31/12/20121/1/2012Chnh lch%

1. H s kh nng thanh ton hin thi3.543.73-0.199-5.32

2. H s kh nng thanh ton nhanh0.7380.7200.0182.46

3. H s kh nng thanh ton tc thi0.2560.2490.0072.82

4. H s kh nng thanh ton li vay11.6517.18-5.52-32.16

Khi qut:Cc ch tiu phn nh kh nng thanh ton ca cng ty thay i khng ng k so vi thi im u nm, ring ch tiu h s kh nng thanh tom li vay gim mnh (32.16%). Trong nm 2012, khon vay ngn hn ca cng ty tng ko theo chi ph li vay tng mnh 76.7% so vi nm 2011, cao hn rt nhiu so vi tc tng ca li nhun trc li vay v thu. Cc h s kh nng thanh ton khc u c duy tr trong mt nm m m nh 2012 l mt c gng ln ca cng ty, song kh nng thanh ton nhanh v tc thi cn mc thp mc d kh nng thanh ton hin thi tng i cao. Cng ty m bo kh nng thanh ton cc khon n ngn hn.H s c cu ti sn, ngun vn

Ch tiu31/12/20121/1/2012Chnh lch%

H s c cu ngun vn

1. H s n0.2830.2680.0155.62

2. H s vn ch s hu0.7170.732-0.015-2.06

H s c cu ti sn

1. T sut u t vo ti sn ngn hn0.6010.5760.0254.32

2. T sut u t vo ti sn di hn0.3990.424-0.025-5.87

Khi qut: C cu ngun vn: H s n ca cng ty mc thp, tng dn v cui nm. Vn ch chim t trng ln v c xu hng gim v cui nm. C cu ngun vn cho thy, ngun ti tr cho vic sn xut kinh doanh ch yu l vn t c t vn u t ca ch s hu, mc an ton ti chnh cao. Tuy nhin, chi ph s dng vn ch cao hn chi ph s dng vn vay; cng ty cn xem xt li c c cu phn b ngun vn hp l. C cu ti sn: Cng ty tp chung vo ngnh ngh sn xut kinh doanh ch yu, cao lnh vc thng mi. Do , c cu ti sn vi t sut u t vo ti sn ngn hn cao hn t sut u t vo ti sn di hn, v c xu hng tng dn v cui nm 2012.

Hiu sut hot ng

Ch tiu20122011Chnh lch%

1. S vng quay hng tn kho7.5966.5761.01915.50

2. K thu tin trung binh8.6579.068-0.411-4.53

3. S vng quay vn lu ng6.7465.9510.79413.35

4. Hiu sut s dng vn c nh v vn di hn khc8.9368.2310.7068.57

5. Vng quay ti sn hay ton b vn3.6793.2220.45814.20

Khi qut:Cc ch tiu phn nh hiu sut hot ng nm 2012 cho thy nng lc qun l v s dng s vn hin c ca cng ty so vi nm 2011 l tch cc. S vng quay hng tn kho tng ch ra rng vic t chc v qun l d tr hng tn kho tng i tt, rt ngn chu k kinh doanh. K thu tin trung bnh gim do cng ty p dng chnh sch tn dng khc hng tht cht, thu hi nhanh cc khon phi thu, hn ch tnh trng b chim dng vn. S vng quay vn tng, chu k sn xut kinh doanh c rt ngn, hn ch ng vn. Cc ti sn c nh c cng ty a vo khai thc v s dng hiu qu hn.H s sinh li

Ch tiu20122011Chnh lch%

1. T sut li nhun sau thu trn doanh thu4.61%5.05%-0.44%-8.722

2. ROAe24.73%17.60%7.12%40.459

3. T sut li nhun trc thu trn vn kinh doanh22.60%21.68%0.92%4.242

4. ROA16.95%16.26%0.69%4.242

5. ROE23.39%22.04%1.35%6.148

Khi qut:Cc ch tiu phn nh kh nng sinh li hu ht tng nh so vi nm 2012 cho thy cng ty c nhiu n lc trong nm va qua trc nhng bin ng khng my tch cc ca nn kinh t. quy m sn xut kinh doanh thu hp song cc ch tiu kh nng sinh li u tng, chng minh rng cng ty xy dng mng li knh tiu th phn phi sn phm tt, duy tr hiu qu hot ng kinh doanh. Tuy nhin, h s ROE cha cao do s dng vn ch l chnh. Cng ty cn xem xt li c phng hng ci thin.2.2.3 Nhn xt s b v tnh hnh ti chnh ca cng ty:1. Nhng kt qu t c:Nm 2012 chng kin hng lot doanh nghip nh v va gii th, ph sn. Kinh t m m, khng my kh quan i vi cc doanh nghip. tuy vy, cng ty TNHH Lng Giang vn t c nhng kt qu tch cc. quy m sn xut kinh doanh thu hp, song cc ch tiu phn nh kt qu kinh doanh v kh nng sinh li tng. Doanh thu bn hng v cung cp dch v tng cao. Doanh thu ti chnh chim t trng nh, nhng hot ng ti chnh vn mang li kt qu tch cc. Cng tc qun l v d tr hng tn kho tng i tt da trn cc n t hng v nh mc vt t. Cc ti sn c nh c qun l, khai thc v a vo s dng tng i hiu qu. Kh nng thanh ton c m bo. Hiu qu hot ng theo chiu hng tch cc, y nhanh tc lun chuyn vn, gim ngn chu k kinh doanh, hn ch ng v b chim dng vn. Uy tn v mi mi quan h vi cc i tc ngy cng c ci thin.2. Nhng hn ch, tn ti:D t c nhiu kt qu tch cc, song cng ty vn cn tn ti nhng mt hn ch sau: Khng trch lp cc qu d phng nh: d phng gim gi hng tn kho, d phng cc khon phi thu Mc s dng vn ch cao, an ton v ti chnh song lm tng chi ph s dng vn, khng tn dng c li th ca n by kinh doanh khi li nhun cng ty tng. Cng tc qun tr chi ph cha tt. Gi vn tng cao, chi ph bn hng v chi ph qun l doanh nghip tng t bin. Cng ty cn xy dng nh mc chi ph, d ton chi ph hp l, gim bt cc chi ph sn xut kinh doanh nng cao hiu qu hot ng. Cng ty cha tn dng cc khon chim dng khc gim chi ph s dng vn v gim p lc cc khon n ngn hn. Kh nng thanh ton m bo song vn cn mc thp.

Bo co thc tp tt nghipGVHD: TS. Nguyn Th H

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