K hoch kinh doanh

VF Library

trnh

Ngn hng TMCP ASIA

B quyt ca thnh cng l g?
Hy sn sng nm bt c hi khi n n
--Disraeli

Nguyen Hoach Dinh

2014 i l Thi Hc
Ngy 17 thng 5 nm 2014
Cc tn ring s dng trong bi tp ny khng c thc, ch s dng cho mc
ch minh ho

Tuyn b mc ch kinh doanh

K hoch kinh doanh ny c xy dng v s dng phc v cng tc t chc
hot ng, lp k hoch, hoch nh chnh sch ca VF Library. K hoch kinh
doanh cn c s dng nh H s vay vn trnh Ngn Hng TMCP ASIA.
Nguyn Hoch nh, ch cng ty VF Library ngh c vay mt khon u t
tng ng 42.000 USD. Khon vay ny cng s vn ch s hu tng ng
14.000 USD ca ch cng ty s phc v mua sm thit b, tch tr hng tn
kho, thanh ton cc chi ph thnh lp cng ty v s dng lm vn lu ng nhm
m bo thnh cng trong kinh doanh sau khi thnh lp.

M t cc hot ng kinh doanh chnh

VF Library l hiu sch bn l thnh lp mi, t ti 2014 i l Thi Hc, khu
kinh doanh Ty Bc, thnh ph Th .
VF Library bn cc loi sch ba cng, ba mm v cc sn phm ngoi sch
khc phc v nhu cu gio dc, gii tr ca khch hng.
Khch hng mc tiu ca VF Library l cn b, nhn vin lm vic ti khu Ty
Bc v c dn sng trong phm vi 1,5 km xung quanh ca hng. Do c mt t l
cao cn b, cng nhn vin sng trong khu vc ny nn chin lc tip th ca VF
Library s tp trung vo i tng khch hng c trnh gio dc cao, tng lp
c dn c mc thu nhp t trung bnh tr ln.
Do khng c hiu sch no khc ti khu vc ny trong phm vi bn knh 2 km nn
li th kinh doanh ln nht ca VF Library chnh l a im kinh doanh. Cc
yu t khc bao gm sn phm c quyn, cc sn phm c cht lng cao, cc
n phm xut bn ln u v cc hot ng khuyn mi khc nh cung cp b
nh cc tc gi, t chc cc bui giao lu vn hc.
Mc tiu ca VF Library l t c doanh thu rng trc thu mc 25.000 USD
t nm th 3 v s thnh lp thm mt ca hng sch na ti khu vc trung tm
Thnh ph trong vng 6 hoc 8 nm ti.
Mc tiu c nhn ca ch ca hng VF Library l cng vi chng qun l cc hot
ng ca hng sch VF Library v qun l thm hai i l khc.

Phn tch th trng

Theo Hip hi cc ca hng sch, th trng mc tiu ca mt ca hng sch
tng hp thnh cng th hin quan hai tiu ch:
o

C khong 25.000 c dn c trnh gio dc tt v c thu nhp

cao,

C t l cn b cng nhn vin chuyn trch cao.

Theo cc tiu ch trn th th trng mc tiu ca VF Library l cn b, cng

nhn vin lm vic ti khu vc kinh doanh ca Th v c dn sng trong phm
vi 1,5 km k t khu vc .
Phng Thng mi v U ban Dn s cung cp cc thng tin v th trng sau:
o

Dn s ca khu vc trung tm Ty Bc vo khong 185.000 ngi,

Phng Thng mi c tnh s cn b cng nhn vin v c dn sng

v lm vic trong khu vc kinh doanh Ty Bc v trong phm vi
bn knh 1,5 km t khu vc trung tm vo khong 38.000 ngi,

Theo s liu iu tra dn s, 62% dn s trong khu vc mc tiu

hon thnh 12 nm hc ph thng chnh thc hoc cao hn,

Cng theo s liu iu tra dn s, 74% dn s trong khu vc mc

tiu c mc thu nhp gia nh mc 15.000 USD hoc cao hn,

Khu vc trung tm c t l cn b, cng nhn vin chuyn trch

cao.

Ngoi th trng mc tiu tim nng, VF Library cn c li th ca mt ca hng

sch bn l tng hp duy nht hot ng trong phm vi bn knh km k t khu
vc kinh doanh.
Cc i th cnh tranh ca VF Library bao gm:

1- New library - h thng ca hng phn phi sch quc gia d kin m mt
i l mi ti khu ph c. Li th cnh tranh ca ca hng ny l quy m v
thng hiu ni ting ton quc. Bt li ca New library l v tr kinh
doanh khng thun tin i vi c dn v cn b cng nhn vin trong
khu vc./
2- Hiu sch (th vin) ca trng i hc Quc t : y l th vin tng hp vi
i tng phc v chnh l sinh vin v ging vin ca trng. Do bt li
chnh ca th vin l cc th tc m hi vin phi hon thnh. Ngoi ra,
loi sch ch yu m th vin cung cp l gio trnh, vn khng phi l
sn phm mc tiu ca VF Library .
3- Hiu sch Book Nook, mt hiu sch nh ti ngoi vi ca khu Ty Bc
chuyn bn v trao i sch. Li th kinh doanh ca ca hng l mc gi
thp v c a im thun tin i vi c dn vng ngoi vi. Bt li chnh
ca ca hng l chng loi sch hn ch.

4- Th vin cng cng thnh ph, v tr cch trung tm kinh doanh ca khu
Ty Bc khong 1,5 km. Li th kinh doanh ca th vin ny l khch
hng khng phi tr chi ph tham kho cc loi sch v tham d cc trin
lm, bui chiu phim, k truyn.
5- Mt s i th cnh tranh nh khc bao trong khu vc bao gm cc ca
hng bch ha v ca hng cung cp my tnh vn phng. Cc ca hng
ny cung cp mt s loi sn phm m VF Library cung cp.

K hoch marketing
Chin lc tng th
V chin lc tip th, VF Library s tp trung vo hai mng th trng chnh: i)
Nhng ngi c trnh hc vn cao, nhng ngi c mc thu nhp t trung
bnh tr ln, cn b cng nhn vin lm vic chuyn trch ti khu vc kinh
doanh Ty Bc, v ii) c dn sng trong phm vi bn knh 1,5 km tnh t ca
hng.
Chin lc kinh doanh ny c la chn do y khng phi l i tng ca cc
hiu sch, cc i th cnh tranh khc.
Cc sn phm v Dch v
85% cc sn phm m VF Library cung cp l cc loi sch, 15% cn li l cc sn
phm ngoi sch.
Cc sn phm sch bao gm sch khoa hc vin tng v hin thc ba cng;
cc loi sch v th trng, thng mi, vn hc, k thut; sch tham kho v cc
loi sch h gi ca cc nh xut bn. VF Library s s dng danh mc sch ca
Tng Cng ty pht hnh sch quyt nh t hng v mua sch lu kho
u k.
Cc nh cung cp sch c chn la trong danh sch Tng cng ty pht hnh
sch, trong bao gm danh sch (tn) cc nh xut bn, hnh thc bn hng,
s lng, t l chit khu v.v.
Cc sn phm ngoi sch bao gm cc sn phm n theo sch c cung cp
nhm tng doanh s bn. Cc sn phm ny bao gm th sch, bt nh du, gi
sch, cc loi tp ch, bu thip, vn phng phm, lch, p phch.
Vi mc tiu cung cp cc sn phm p ng nhu cu gio dc, gii tr ca khch
hng nn trong tng lai, VF Library s cung cp thm mt s loi tr chi, phm
mm my tnh, ch, a CD.v.v
Cc dch v khch hng bao gm gi hng, thanh ton bng th tn dng, ch
xe min ph, t vn min ph tm kim cc loi sch qu, him cho cc nh su
tm.
Gi c:

Mc chit khu trung bnh ca cc ca hng bn l l 40% cho cc sn phm

sch v 50% cho cc sn phm ngoi sch. lp k hoch ti chnh, VF Library
s dng mc chit khu 40% ca mc gi bn l xc nh gi bn ca cc
sn phm, cng 2% ph vn chuyn. Nh vy tng chi ph gi thnh ca sn
phm l 62% ca gi bn.
VF Library chp nhn thanh ton bng th tn dng, cung ng cc n hng
c bit vi mc t cc 10% gi tr hp ng trong thi gian 60 ngy.
Cc hot ng khuyn mi
Theo khuyn ngh ca Hip hi ca hng sch, chi ph qung co v khuyn
mi ca VF Library s chim khong 1,9% tng s doanh s bn hng nm d
kin.
VF Library s qung co trong Nin gim in thoi v nhng trang vng, cc
bin hiu trong v ngoi ca hng, qung cc qua th trc tip, trn Thi bo
kinh t, cc chin dch khuyn mi, trong cc dp c bit. VF Library s ng
thng tin qung cc trn Thi bo kinh t trong cc s pht hnh ngy Ch nht
th hai v th t ca mi thng.
Cc hot ng khuyn mi cng s c t chc vo cc dp khai ging nm hc,
bn hng tn kho gim gi, cc ngy ngh, khuyn mi nh k vo cc dp nh
gim gi tiu thuyt trong thng 2 nhn Ngy l tnh yu (Valentine), cung cp
thng tin v tiu s ca nhng ngi Vit Nam ni ting trong thng 9 nhn
dp Quc khnh, tiu thuyt trinh thm trong thng 10 nhn ngy l Hallowen.
Cc dp khuyn mi c bit bao gm l khai trng nh mi, hp cu lc b.
Chng ti s yu cu khch hng cung cp cc thng tin c nhn lp danh
sch khch hng, thu thp cc s liu cn thit phc v cng tc tip th v
khuyn mi. Danh sch a ch ca khch hng s c s dng gi th
khuyn mi v nhn cc dp c bit.
Nhm nh gi tnh phn hi v hiu qu ca ca cc hot ng tip th v
khuyn mi, ch kinh doanh s thit k h thng theo di v nh gi.

a im kinh doanh
Theo Hip hi ca hng sch, m bo thnh cng th a im kinh
doanh ca mt ca hng sch cn m bo cc yu t sau:
o

v tr ng ngi qua li,

C ch xe rng ri, thun tin,

Vi doanh s bn d kin khong 150.000$ hoc cao hn, din

tch ca ca hng phi vo khong 500 n 700m2, trong
khong 400 n 550m2 dnh cho bn hng v trng by sn phm,

Chi ph thu ca hng khng vt qu 6% tng doanh s bn hng.

Cn c theo cc tiu ch trn, ch kinh doanh ca VF Library la chn ca

hng ti s 2014 i l Thi Hc trong khu vc kinh doanh Ty Bc so vi hai i
im khc l 1) khu ph c, v 2) to nh Central Plaza. Cc l do la chn nh
sau:
o

Cc ca hng sch trong khu ph c phi cnh tranh khc lit trong
khi khng c ca hng sch no t ti khu kinh doanh Ty Bc,

To nh Central Plaza c m rng nhng vic i li vn cha

thun tin,

C nhiu bi xe min ph gn ca hng,

Ca hng l khu nh c ca s ln c ci to, din tch khong

500 m2 trong din tch s dng bn hng l 420 m2,

Tin thu nh hng thng l 750$, tng ng 6% tng doanh s

bn hng d kin trong nm u l 150.000$ v tng ng 5%
ca doanh s bn nm th hai d kin t 180.000$. y l mc
thu c nh hng thng ca hp ng thi hn 2 nm. Hp ng
ny c kim tra v ng ca Lut s ring.

Chi ph kinh doanh hng thng ($) ca a im kinh doanh bao gm:
Tin thu nh
Tin in
Tin in thoi
Bo him

Tng s

750
125
*

75
100

1.050 $

*: bao gm chi ph qung co trong Nim gim v

nhng trang vng.

Ch nh, ng Nguyn Vn X c trch nhim thanh ton cc khon thu bt

ng sn, chi ph iu ho khng kh hai chiu. ng X cng cam kt bng
vn bn v vic thanh ton cc chi ph ci to, sa cha nh theo iu kin,
yu cu ca ngi thu. Hp ng thu nh thi hn 2 nm.

T chc v Qun l
T chc
V mt s hu php l, ng Nguyn Hoch nh l ch s hu duy nht ca ca
hng VF Library. Quyt nh ny c a ra sau khi ch s hu tham vn cng
Lut s ca mnh.
Ban Qun l
ng nh - ch ca hng VF Library s chu trch nhim t hng sch; t chc
cc hot ng kinh doanh; lp v duy tr h thng s sch k ton, hng lu
kho, gim st cc hot ng hng ngy; tuyn dng, o to v sp xp nhn
vin. Ch ca hng s lm vic t 45 55 gi/ tun vi mc thu nhp d kin cho
nm u l 7.500$ v 10.400$ cho nm th hai.
ng nh, nm nay 36 tui, sinh ti Th v c bng c nhn ngnh Vn hc,
trng i hc Tng hp. ng c hai nm kinh nghim lm tr l gim c Nh
xut bn v c nhiu kinh nghim trong qun l bn l sch.
Trong s cc nhn vin di hn s c mt ngi lm vic bn thi gian vi mc lng 5$/gi trong nm u v tng ln 6$/gi trong nm th hai. Hin cha tnh
n cc khon ph cp, tin lm thm gi khc. Khi cn thit, nhn vin lm
vic bn thi gian ny s lm chuyn trch v ca hng s tuyn dng thm nhn
vin bn hng ngn hn.

Cc ngun lc v k hoch s dng qu

Ngun vn:
Vn u t ca ch kinh doanh

14.000

Vn vay ngn hng

42.000

Tng s

$ 56.000

Chi ph:
Trang thit b

6.000

Hng lu kho

22.000

Chi ph ban u (start up cost)

8.000

Vn lu ng

20.000
Tng s

$ 56.000

Ti sn th chp
Trang thit b + hng lu kho

28.000

Nh ring

8.500

C phiu thng - cng ty duc phm

NEWPHACO
C phiu qy u t

3.000

Tng s
Ngi lp k

2.500
42.000$

: Nguyn Hoch nh

T chc bo lnh : Hip hi qun tr kinh doanh nh

Bo co thu nhp d kin

Nm th nht : chi tit theo thng
Ch tiu

T l

Tng doanh thu

100%

Thng
1
6 000

Thng
2
8 500

Thng Thng
3
4
9 000 11 000

Tr : Gi vn hng bn
LI gp

62%
38%

3 720
2 280

5 270
3 230

5 580
3 420

6 820
4 180

Cc chi ph :
Tin qung co
Ph dch v th tn dng
Tin khu hao
Cc khon phI tr
Ph bo him
LI ngn hng
Tin bo dng
Tin bu ph
Tin thu t vn
Tin thu t
Lng nhn vin
Thu
Tin In thoi
Tin I li & ngh mt
Tin In nc
Chi ph khc

1.9%
0.7%
0.8%
0.3%
0.8%
2.9%
0.4%
1.4%
0.3%
6.0%
7.0%
1.4%
0.6%
0.3%
1.0%
1.5%

500
36
100
225
300
376
24
84
100
750
375
175
75
18
125
185

200
65
100
0
0
376
34
119
0
750
375
175
68
26
125
185

100
75
100
0
0
376
36
126
0
750
375
175
71
27
125
185

100
66
100
0
300
376
44
154
150
750
375
175
79
33
125
185

3 448
-1
16
8

2 598
632

2 696
724

3 187
993

Tng chi ph
LI (l) trc thu

27.3%
10.7%

Bo co thu nhp d kin

Nm th nht : chi tit theo thng
Thng Thng Thng Thng Thng Thng Thng Thng
5
6
7
8
9
1
1
1
0
1
2
13
10 6 500 6 500
10
13
16
40
0
5
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
24
8
0
0
15
2
0
0

Tng
c
ng
150
00
0

8 060

6 510

4 030

4 030

6 200

8 060

9 920

93 000

4 940

3 990

2 470

2 470

3 800

4 940

6 080

100
90
100
0
0
371
52
182
0
750
550
175
70
39
125
185

100
81
100
0
0
366
42
147
0
750
550
175
72
31
125
185

100
39
100
225
300
362
26
80
100
750
575
175
69
18
125
185

300
39
100
0
0
357
26
102
0
750
575
175
73
21
125
185

200
71
100
0
0
353
40
140
0
750
800
175
75
30
125
185

200
87
100
0
300
348
52
182
100
750
1300
175
78
39
125
185

400
112
100
0
0
343
34
224
0
750
1900
175
81
48
125
185

550
289
100
0
0
339
160
560
0
750
2400
175
89
120
125
185

2 850
1 050
1 200
450
1 200
4 343
600
2 100
450
9 000
10 500
2 100
900
450
1 500
2 220

2 789
2 151

2 724
1 266

3 229
- 759

2 828
- 358

3 044
756

4 021
919

4 507
1 573

5 842
9 358

40 913
16 087

57 000

10

Bo co thu nhp d kin

Nm th hai: Chi tit theo qy
Ch tiu
Tng doanh thu

Tr : Gi vn hng bn

Qu
1

Qu
2

Qu
3

Qu
4

28 500 41 500 27 000 83 000

17 670

25 730

16 740

51 460

Cc chi ph :
Tin qung co
Ph dch v th tn dng
Tin khu hao
Cc khon phI tr
Ph bo him
LI ngn hng
Tin bo dng
Tin bu ph
Tin thu t vn
Tin thu t
Lng nhn vin
Thu
Tin In thoi
Tin I li & ngh mt
Tin In nc
Chi ph khc

900
193
300
270
300
987
114
399
125
2 250
1 170
630
270
85
450
675

350
292
300
0
300
947
166
581
200
2 250
2 730
630
260
125
450
675

750
190
300
270
300
905
108
378
125
2 250
1 990
630
270
81
450
675

1 400
585
300
0
300
863
332
1 162
125
2 250
6 710
630
280
249
450
675

Tng chi ph
LI (l) trc thu

9 118 10 256
1 712
5 514

LI gp

Tng
c
ng
180
00
0

111
60
0
10 830 15 770 10 260 31 540 68 400
3 400
1 260
1 200
540
1 200
3 702
720
2 520
575
9 000
12 600
2 520
1 080
540
1 800
2 700

9 672 16 331 45 357

588 15 229 23 043

11

Bo co lun chuyn tin t

Nm th nht : chi tit theo thng
Ch tiu
Tin mt ban u
Cng :
Doanh s bn hng tin
mt
Cc khon n c thu hi
Cc khon vay, u t thm
Tong thu tien mat

Thng
Thng Thng Thng
1
2
3
4
20 000 16 952 14 904 14 758
6 000

8 500

9 000

11 000

26 000 25 452 23 904 25 758

Tr :
Chi ph qung co
Ph dch v th tn dng
Ph hi vin
Ph bo him
LI ngn hng
Ph bo dng
Bu ph
Cc dch v khc
Ph thu t
Lng nhn vin
Thu
Tin In thoi
Tin I li & ngh mt
Tin In nc
Chi ph khc
Chi ph vn
Tr cc khon n n hn
Ch kinh doanh rt tin
Mua hng ho

500
36
225
300
376
24
84
100
750
375
175
75
18
125
185

200
65
0
0
376
34
119
0
750
375
175
68
26
125
185

100
75
0
0
376
36
126
0
750
375
175
71
27
125
185

100
66
0
300
376
44
154
150
750
375
175
79
33
125
185

5 700

250
7 800

250
6 300

519
500
3 900

Tng chi tin mt

9 048 10 548

9 146

8 006

Tin mt tn qu

16 952 14 904 14 758 17 752

12

Bo co lun chuyn tin t

Nm th nht : chi tit theo thng

13

Thng Thng Thng Thng Thng Thng Thng Thng

5
6
7
8
9
1
1
1
0
1
2
17
23
24
17
10 5 343 1 903
477
7
1
0
5
3
5
4
0
5
0
2
4
1
3
6

Tng
c
ng

13
0
0
0

10
5
0
0

6 500

6 500

10
0
0
0

13
0
0
0

16
0
0
0

40
0
0
0

150 000

30
7
5
2

33
6
4
4

30
5
0
1

24
0
5
3

20
3
0
6

18
3
4
3

17
9
0
3

40
4
7
7

100
90
100
0
0
371
52
182
0
750
550
175
70
39
125
185
0
519
500
3 900

100
81
100
0
0
366
42
147
0
750
550
175
72
31
125
185
0
519
500
6 000

100
39
100
225
300
362
26
80
100
750
575
175
69
18
125
185
0
519
500
8 800

300
39
100
0
0
357
26
102
0
750
575
175
73
21
125
185
0
519
500
10
0
0
0

200
71
100
0
0
353
40
140
0
750
800
175
75
30
125
185
0
519
500
11
0
0
0

200
87
100
0
300
348
52
182
100
750
1300
175
78
39
125
185
0
519
1 000
11
0
0
0

400
112
100
0
0
343
34
224
0
750
1900
175
81
48
125
185
0
519
1 000
11
5
0
0

550
289
100
0
0
339
160
560
0
750
2400
175
89
120
125
185
0
519
2 000
11
1
0
0

2 850
1 050
1 200
450
1 200
4 343
600
2 100
450
9 000
10 500
2 100
900
450
1 500
2 220

7 608

9 643

12
9
4
8

13
7
4
7

14
9
6
3

16
4
4
0

17
4
2
6

18
3
6
1

147
88
4

4 671
7 500
96 000

14

23
1
4
4

24
0
0
1

17
5
5
3

10
3
0
6

5 343

1 903

477

22
1
1
6

15

Bo co lun chuyn tin t

Nm th hai: Chi tit theo qy
Ch tiu
Tin mt ban u
Cng :
Doanh s bn hng tin
mt

Qu
1

Tr :
Chi ph qung co
Ph dch v th tn dng
Ph hi vin
Ph bo him
LI ngn hng
Ph bo dng
Bu ph
Cc dch v khc
Ph thu t
Lng nhn vin
Thu
Tin In thoi
Tin I li & ngh mt
Tin In nc
Chi ph khc
Chi ph vn
Tr cc khon n n hn
Ch kinh doanh rt tin
Mua hng ho

Qu
3

Qu
4

22 116 12 471 18 928

Tng
c
ng

399

28 500

41 500

27 000

83 000

0
0

0
0

0
0

0
0

Cc khon n c thu hi
Cc khon vay, u t thm
Tng s tin mt

Qu
2

180
00
0

50 616 54 241 45 928 83 399

1400
585
0
300
863
332
1 162
125
2 250
6 710
630
280
249
450
675
0
1 557
2 600
38 500

3 400
1 260
540
1 200
3 702
720
2 520
575
9 000
12 600
2 520
1 080
540
1 800
2 700

Tng chi tin mt

37 875 35 313 45 529 58 668

177
83
5

Tin mt tn qu

12 741 18 928

2
1

1
2
24

900
193
270
300
987
114
399
125
250
170
630
270
85
450
675
0
557
600
900

2
2

1
2
21

350
292
0
300
947
166
581
200
250
730
630
260
125
450
675
0
557
600
200

2
1

1
2
32

750
190
270
300
905
108
378
125
250
990
630
270
81
450
675
0
557
600
000

6 228
10 400
116
60
0

399 24 731

16

Bng Cn i k ton d kin

Bt u

Cui nm 1

$ 20.000

$ 22.116

Cui nm 2

Ti sn
Ti sn lu ng
Tin mt
$ 24.731
Hng tn kho
30.000

$ 22.000

Tng ti sn lu ng
54.731

$ 42.000

$ 25.000
$ 47.116

$
$

Ti sn c nh
My mc thit b
$ 6.000

$ 6.000

Tr khu hao lu k $
-2.400

Ti sn c nh rng
$ 3.600

$ 6.000

Tng ti sn
58.331

$ 48.000

$ 6.000
$ -1.200

$ 4.800

$ 51.916

17

Bng Cn i k ton d kin

Bt u
Cui nm 1 Cui nm 2
---------------------------------------------------------------Cng n
N ngn hn
Chi ph phi tr................
...............................................

$ 4.671
$ 6.228

Tng n ngn hn............

$ 4.671
..................................

_____________$ 6.228
_____________$ 6.228
$ 6.228

N di hn........................
.......................................

$ 37.329
$ 24.873

_____________$ 31.101

Tng cng n...................

.......................................

$ 42.000
$ 31.101

_____________$ 37.329

Tng vn ch s hu.......
.......................................

$ 6.000
$ 27.230

_____________$ 14.587

Tng cng n v..............

$48.000
.......................................$58.331
vn ch s hu (gi tr rng)

_____________$ 51.916

18

Cc gi thuyt chnh
1- Cc d bo ti chnh c xy dng da trn gi thuyt dn s ca th trng mc tiu tng mc khong 5%/ nm.
2- Khng c hiu sch bn l no khc c m ti khu kinh doanh Ty bc.
3- Hiu sch VF Library s bt u kinh doanh t ngy 2/1/2014,
4- Doanh s bn hng nm th nht t 150.000$ v nm th hai t
180.000, tng 20% so vi nm th nht.
5- Chi ph gi vn hng bn, li nhun gp, chi ph hot ng n nh
trong hai nm.
Tin lng nhn cng s mc thp do ca hng ch hot ng 48
gi/tun, trong ch kinh doanh lm vic chuyn trch. Ch c mt
nhn vin lm vic bn thi gian khi mc bn hng t mc thp hoc
trung bnh.
6- Trong tnh hung xu nht,d kin doanh s bn s gim 5%, gi vn
hng bn v chi ph kinh doanh tng 2%.
7- Trong trng hp thun li nht, d kin doanh s bn tng 5%, gi vn hng
bn v chi ph kinh doanh gim 2%.
8- Ti mc gi vn l 62% ca doanh s bn hng, lng hng lu kho cn t
mc 93.000$ trong nm th nht v t 111.600$ trong nm th hai.
9- Vi mc tiu t h s quay vng hng lu kho t 3 n 4 chu k, lng
hng lu kho trung bnh c tnh t mc t 23.250 n 31.000$ trong
nm u v t 27.900 n 37.200$ trong nm th hai.
10- Phng php hch ton k ton s dng c m t trong bo co ti chnh.
11- Cc hot ng mua, bn u c thanh ton bng tin mt, do ti
khon c v ti khon n lun t mc cn bng.

12-

Cc hot ng bn hng c th thanh ton bng th tn dng vi mc

ph dch v 6%.
13- Tng u t cho trang thit b l 6.000$ v c khu hao trong vng 5
nm theo phng php khu hao u (100$/thng * 60 thng)
14- Mc vn lu ng cho 6 thng u tin c tnh mc tng ng chi ph
hot ng. Mc vn lu ng s c b sung khi cn thit.
15- phc v kinh doanh, ngoi vn t c 14.000$ ch kinh doanh cn vay
thm 42.000$ ca ngn hng trong thi thi hn 7 nm, mc li sut
10,75%/ (mc li sut gc + 2%).
16- Khon vay 42.000$ c th chp bng ti sn c nhn ca ch kinh
doanh v hot ng kinh doanh ca hiu sch, c m t c th trong tI
liu ny.
17- Trong 3 thng u, ch kinh doanh ch phi thanh ton mc li sut n
hn cho ngn hng. Khon vay cn li c thanh ton u hng thng
(519$/thng) trong 6 nm 9 thng.
18- Mc li sut 0.895% hng thng (10.75%/nm) c hch ton hng thng
trong bng cn i k ton.

19