I HC NNG

TRNG I HC KINH T KHOA THNG MI DU LCH

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N MN HC KINH T THNG MI
ti:

QUN TR MT CNG VIC BN L

Gio vin hng dn Sinh vin thc hin Lp Kho

: TRN DANH NHN : NGUYN TH HOI THANH : 35K8.2 :

Nng, 04/2011

MC LC MC LC................................................................................................................ 2 I XY DNG C CU T CHC CA MT DOANH NGHIP BN L ................................................................................................................................... 4 1 Cc yu t cn xem xt khi tin hnh xy dng mt doanh nghip bn l.....4
1. 1 Xc nh yu cu th trng mc tiu....................................................................................4 1. 2 Xc nh yu cu v nhn vin.............................................................................................. 4 1. 3 Xc nh yu cu v qun tr................................................................................................. 5

2 Cc bc tin hnh thit lp mt doanh nghip bn l ................................... 5

2. 1 Thit lp nhim v c th trong mt knh phn phi.............................................................6 2. 2 Phn chia nhim v gia cc thnh vin knh v khch hng..............................................7 2. 3 Phn nhm nhim v vo cc cng vic...............................................................................8 2. 4 Phn loi cng vic............................................................................................................... 9 2. 5 Xy dng s t chc...................................................................................................... 11

3 Cc m hnh t chc ca mt doanh nghip bn l........................................ 12

3. 1 M hnh t chc ca ca hng bn l c lp nh..............................................................12 3. 2 M hnh t chc ca ca hng bch ho............................................................................13 3. 3 M hnh t chc ca chui ca hng bn l........................................................................15 3. 4 M hnh t chc ca cc nh bn l a dng ha...............................................................17

II QUN TR NHN LC TRONG DOANH NGHIP BN L...............18 1 Cc yu t tc ng n ngun nhn lc......................................................... 18 2 Tin trnh qun tr ngun nhn lc trong doanh nghip bn l....................19
2. 1 Hoch nh ngun nhn lc.................................................................................................20 2. 2 Phn tch v thit k cng vic............................................................................................ 21 2. 3 Chiu m nhn vin............................................................................................................. 21 2. 4 La chn nhn vin............................................................................................................. 22 2. 5 o to v Pht trin........................................................................................................... 23 2. 6 Ch i ng, th lao........................................................................................................ 24 2. 7 nh gi thnh tch.............................................................................................................. 24

III QUN TR TI CHNH TRONG DOANH NGHIP BN L ..............27 1 Mt s h s kinh doanh quan trng............................................................... 27
1. 1 Lp k hoch li nhun....................................................................................................... 27 1. 2 Qun tr ti sn.................................................................................................................... 27 1. 3 M hnh li nhun chin lc ............................................................................................. 31 1. 4 Cc h s kinh doanh khc................................................................................................. 31

2 D tho ngn sch............................................................................................. 32

2. 1 Mt s nguyn nhn l gii s cn thit ca vic lp d tho ngn sch............................32 2. 2 Cc bc lp d tho ngn sch........................................................................................33

3 Phn b ngun lc............................................................................................ 36

3. 1 Tm quan trng ca vic phn b cc ngun chi ph khc nhau.........................................36 3. 2 Nng sut ca h thng....................................................................................................... 36

IV CC KHA CNH QUN TR HOT NG CA DOANH NGHIP BN L.................................................................................................................. 37 1 Cu trc v kch c ca hng........................................................................... 37 2 Phn b khng gian.......................................................................................... 38 3 S dng nhn cng............................................................................................ 38 4 Bo dng ca hng......................................................................................... 40 5 Qun tr nng lng......................................................................................... 41 6 Qun tr hng tn kho...................................................................................... 43 7 An ninh ca ca hng....................................................................................... 45
7.1 An ninh i vi con ngi.................................................................................................... 45 7.2 - i vi an ninh hng ho...................................................................................................... 46

8 Bo him............................................................................................................ 47 9 Qun tr tn dng.............................................................................................. 48 10 Tin hc ha...................................................................................................... 49 11 Qun tr khng hong..................................................................................... 50 V WALMART NG HONG CA CH BN L..............................51 1 - Gii thiu chung v WalMart .......................................................................... 51 2 - T chc hot ng ca WalMart ..................................................................... 52
2.1 - Ca hng WalMart Hoa K................................................................................................ 52 2.2 Sams Club........................................................................................................................... 53 2.3 - WalMart quc t.................................................................................................................... 54

3 M hnh kinh doanh ca WalMart ................................................................. 56 4 - Qun tr ngun nhn lc ca WalMart .......................................................... 57 5 Qun tr ti chnh ca WalMart...................................................................... 61
5.1 Bo co ti chnh.................................................................................................................. 61 5.2 Qun tr dng tin................................................................................................................. 62 5.3 Bo co thu nhp................................................................................................................. 63 5.4 Mt s h s khc................................................................................................................ 64 5.5 So snh vi cc i tng cnh tranh khc ........................................................................64

6 Mt s kha cnh qun tr hot ng ca WalMart ......................................65

6.1 Qun tr nng lng ca WalMart .......................................................................................65 6.2 An ninh ca ca hng........................................................................................................... 66 6.3 Tin hc ho........................................................................................................................... 67 6.4 Bo him ............................................................................................................................. 68 6.5 Qun tr ri ro........................................................................................................................ 68 6.6 S dng nhn cng.............................................................................................................. 69 6.7 Qun l tn dng................................................................................................................... 69 6.8 Qun l hng tn kho............................................................................................................ 69

 N MN HC KINH T THNG MI
ti: Qun tr mt cng vic bn l
I XY DNG C CU T CHC CA MT DOANH NGHIP BN L 1 Cc yu t cn xem xt khi tin hnh xy dng mt doanh nghip bn l Khi tin hnh xy dng mt doanh nghip bn l, cc rt nhiu cng vic phi thc hin, nh l xy dng s t chc, tuyn dng lao ng, d tho ngn sch. Tuy nhin, thc hin c cc cng vic cng nh to ra mt t chc bn l hot ng c hiu qu, cng vic u tin phi thc hin l xem xt cc yu t nh hng n vic xy dng t chc bn l. Cng vic ny bao gm xem xt yu cu ca th trng mc tiu, yu cu v nhn vin, yu cu v qun tr hot ng ca t chc. 1. 1 Xc nh yu cu th trng mc tiu xc nh yu cu ca th trng mc tiu, cn phi tr li nhng cu hi sau: Cn bao nhiu nhn vin (nhn vin bn hng, nhn vin vn chuyn...) p ng nhu cu khch hng mt mc thch hp? Nhn vin c m bo v nng lc v s chu o lch s hay khng? C s vt cht c c bo dng tt hay khng? Nhng nhu cu c th pht sinh ca khch hng ti cc ca hng chi nhnh? Nhng nhu cu v s thay i c c gii quyt kp thi hay khng? 1. 2 Xc nh yu cu v nhn vin Mun p ng nhu cu ca khch hng, cn c mt i ng nhn vin lm vic hiu qu. Cc cu hi di y s gip t chc bn l xc nh c mt c cu lao ng thch hp. Bao nhiu v tr thch thc l ph hp vi c im cng vic v quy m ca t chc? T chc c chng trnh thng tin r rng cho nhn vin hay khng? Nhn vin c th tham gia ng gp kin trong vic thc hin cc quyt nh hay khng? Cc knh truyn thng c r rng v ci m hay khng? Cc yu cu ca cng vic l g?

 Cc quyn v ngha v ca nhn vin, quan h gia quyn v ngha v? Cc chnh sch thc y t bn trong ca cng ty c c thc hin hay khng? Nhn vin c c i x cng bng hay khng? Cc chnh sch thng pht c ph hp hay khng? 1. 3 Xc nh yu cu v qun tr i vi mt doanh nghip ni chung hay cc t chc bn l ni ring, vic xc nh yu cu v qun tr l mt cng vic ht sc quan trng, bi n nh hng n ton b hot ng ca doanh nghip trong tng lai. Mt s cu hi cn xem xt khi xc nh yu cu v qun tr: Vic tuyn dng v gi chn nhn vin c nng lc c d dng vi t chc hay khng? Nhn vin c phi thc hin cc th tc xc nh thn phn khng? Mi nhn vin c phi ch bo co vi mt cp trn hay khng? Mi nhn vin qun l c th gim st v kim sot s lng chnh xc ca nhn vin di quyn ca mnh hay khng? Ban iu hnh c y nhn vin h tr khng (Kim sot vin bng my tnh, nhn vin kho st th trng, nhn vin marketing...)? Cc cp t chc c c xy dng mt cch thch hp hay khng? Cc k hoch ca t chc c c phi hp thc hin tt hay khng? ng lc lm vic ca nhn vin l g? S vng mt khng l do ca nhn vin c c cho php hay khng? T chc c p ng c nhu cu thay th nhn vin mt cch c trt t khng? T chc c linh hot thch ng vi s thay i v s thch ca khch hng hoc s thay i m hnh pht trin ca khu vc khng? Tm li, mt t chc bn l khng th tn ti nu khng th p ng c cc nhu cu ca th trng mc tiu, bt k vic i ng nhn vin tt nh th no, hoc vic qun tr cc hot ng tt ra sao. 2 Cc bc tin hnh thit lp mt doanh nghip bn l Tin trnh thit lp mt doanh nghip bn l gm 5 bc: Thit lp nhim v c th trong mt knh phn phi.

 Phn chia nhim v gia thnh vin knh v khch hng. Phn nhm nhim v vo cc cng vic. Phn loi cng vic. Xy dng s t chc. 5 bc thit lp doanh nghip bn l c m t theo s sau:
Tin trnh thit lp mt t chc bn l Thit lp nhim v c th trong mt knh phn phi. Phn chia nhim v gia thnh vin knh v khch hng

Phn nhm nhim v vo cc cng vic Xy dng s t chc

Phn loi cng vic

2. 1 Thit lp nhim v c th trong mt knh phn phi Cc nhim v trong knh phn phi cn c lit k mt cch c th. Mua sm hng ha. Vn chuyn hng ha. Nhn hng. Kim tra cc chuyn hng n. nh gi. Dn nhn cho hng ha. Lu tr v kim sot hng tn kho. Chun b hng ha v khng gian trng by. Bo dng c s h tng. Kho st khch hng v thu thp thng tin. Truyn thng khch hng. Mua sm trang thit b. X l khiu ni ca khch hng. Qun tr nhn s. Sa cha, nng cp hng ha.

 Thanh ton ca khch hng. Tip nhn v x l h s ti chnh. Hot ng tn dng. ng gi hng ha. Giao hng. Tr li hng khng bn c hoc hng ha b h hi cho nh cung cp. D on doanh s v ngn sch. Hp tc. 2. 2 Phn chia nhim v gia cc thnh vin knh v khch hng Mc d cc nhim v thng c biu din trong m t knh bn l, tuy nhin, khng phi nhim v no cng bt buc phi thc hin bi cc nh bn l. Mt vi nhim v c th c thc hin bi nh sn xut, nh bn s, cc chuyn gia hoc khch hng. Chng c th hin trong bng sau y: Nhim v Nh bn l Nh sn xut hoc nh bn s C th thc hin tt c hoc mt vi nhim v, t mua hng n hp tc. C th thc hin mt vi chc nng, nh l: vn chuyn, dn nhn hng ho, kim sot v lu kho, chun b trng by, kho st, d on doanh s C th bao gm cc loi sau y: cng ty bt ng sn, cng ty vn chuyn, kho bi, cng ty kho st th Cc chuyn gia trng, cng ty qung co, cng ty k ton, vn phng tn dng, cng ty dch v tin hc, v cc cng ty chuyn thc hin cc nhim v c bit khc. C th m ng cc nhim v sau: vn chuyn, tn Khch hng dng (tin mt), cc n lc bn (t phc v hoc marketing trc tip), thay i sn phm, Cc nhim v ch c thc hin, nu vic thc hin nhim v tha mn nhu cu ca th trng mc tiu. Nhng doanh nghip bn l, nh l nhng ca hng tin li cn tch cc tm kim nhng khch hng chp nhn thanh ton bng tin mt thay v ch chp nhn thanh ton tn dng. i vi mt vi cng ty, chnh sch tn dng t

do c th cung cp mt li th ng k so vi i th. Ngc li, chnh sch tin mt s dn n gi thp. Nhim v phi c thc hin bi cc bn c thm quyn hoc thit b h tr c bit. Cc khon thu tn dng c th cn n nhn vin php l v h thng thng tin lu tr h s. Phng thc ny thch hp vi cc nh bn l va v ln. Cc doanh nghip bn l nh nn s dng th tn dng ngn hng khc phc s thiu ht cc ti nguyn cn thit. Tuy nhin, khi giao vic thc hin cc hot ng cho cc bn lin quan, cc nh bn l nn thng xuyn xem xt s thiu kim sot cc hot ng. Nh l cc cng ty thu tn dng c th gp kh khn vi cc ti khon qu hn. 2. 3 Phn nhm nhim v vo cc cng vic Sau khi xc nh cc nhim v cn thc hin, cc nh bn l cn phn nhm cc nhim v cho tng cng vic c th. Nh l: Nhim v Trng by hng ho, quan h vi khch hng, ng gi hng ho, gim st khch hng. Nhp d liu giao dch, x l ho n tin mt, mua hng tn dng, ng gi hng ho, kim sot hng tn kho. Nhn hng, kim tra cc chuyn hng n, dn nhn hng ho, lu v kim sot hng tn kho, tr li hng khng t yu cu cho nh cung cp. Trang tr ca hng, thit k ni tht,.. Thanh ton cho khch hng, thc hin cc hot ng tn dng, kho st khch hng. Sa cha v thay th hng ho, x l khiu ni ca khch hng, kho st khch hng. Lau dn ca hng, thay th nhng c h c Qun l nhn vin, d bo doanh thu, d tho ngn sch, nh gi, phi hp cc nhim v vi nhau. Nhn vin trng by Nhn vin tn dng Nhn vin chm sc khch hng Nhn vin v sinh Qun tr vin Th kho Nhn vin thu ngn Cng vic Nhn vin bn hng

Khi phn nhm nhim v vo cc cng vic, cc nh bn l nn s dng s chuyn mn ha. Vi s chuyn mn ha, cc cng nhn c gii hn cc nhim v

thc hin khin cho hiu sut cng tc cao hn. C th, chuyn mn ha phn chia nhim v r rng, gim st hiu qu, gim thiu chi ph v thi gian o to, gip tuyn chn nhn cng vi trnh v kinh nghim thch hp. Tuy nhin, i km theo nhng li ch ca vic chuyn mn ho, nhiu vn pht sinh. Mt s vn do s khc nghit ca chuyn mn ha mang l: s mt mi, chn nn, nhn vin khng nhn thc y tm quan trng ca cng vic, cn mt s lng nhn cng ln Chuyn mn ha lin quan n vic phn cng c th nhim v v trch nhim c nhn, v th v tr cng tc bao gm nhng cm ng nht nhim v cng vic. Cc nhim v ny c tnh thit yu v lu di i vi t chc bn l. Khi thc hin vic phn nhm mt cng vic, i hi s phc tho v tn, cc thnh phn, nhim v, trch nhim i vi tng v tr thng qua cc cng c tuyn chn, gim st, nh gi, t , a ra nhng nhm nhim v thch hp nht i vi tng v tr cng vic.. 2. 4 Phn loi cng vic Cng vic c phn loi thnh cu trc chc nng, cu trc theo khu vc a l, cu trc theo sn phm hoc cu trc hn hp. Theo cu trc chc nng: cng vic c nhm gp gia cc khu vc chc nng nh marketing, mua hng, qun l ca hng u im ca cu trc ny l nhn vin c h tr trong vic nhn din cng vic v c nh hng ngh nghip r rng trong b phn chc nng ca mnh, cho php chuyn mn ho su, d qun l, to ra li th v ngun lc v quy m khi vn hnh, ra quyt nh tp trung. Nhc im ca cu trc ny l mc tiu ca n v c nhn mnh hn mc tiu ca t chc, kh kim sot v iu phi hot ng gia cc b phn chc nng, to ra s xung t gia cc b phn, tm nhn b hn ch, tnh h thng b suy gim. S t chc theo chc nng:

Ph ch tch
Qun l hot ng ca hng

Qun l nhn s

Qun l bn hng

Kim sot vin

 Theo cu trc theo sn phm: c cha da trn c s hng ha v dch v. T chc c chia thnh cc n v m mi n v c kh nng thc hin cc hot ng sn xut, thit k, marketing cc sn phm v dch v ca n. u im l s ch v tp trung c hng vo tuyn sn phm, trch nhim li nhun thuc v cc nh qun tr cp di, c s phi hp tt gia cc b phn, cc nh qun tr c rn luyn cc k nng tng hp, linh hot trong vic a dng ho. Nhc im, cn nhiu nh qun tr tng hp, khng th s dng cc k nng v ngun lc mt cch hiu qu,khng to ra s hp tc nhng tuyn sn phm khc nhau, cnh tranh ni b v ngun lc. S t chc theo sn phm Qun l ca hng Qun l sn phm 2 Qun l sn phm 3

Qun l sn phm 1

Theo cu trc theo khu vc a l: nhm gp cc chc nng trong mt khu vc a l di s gim st ca mt nh qun tr. u im, tit kim c thi gian v chi ph cho sn xut cng nh cho nhn vin, c c hi o to nhng nh qun tr tng qut, tn dng tt c li th theo vng. Nhc im, cng vic b trng lp nhng khu vc khc nhau, phn tn ngun lc, kh kim sot, c th gy ra xung t gia mc tiu ca khu vc v mc tiu ca t chc, cn mt lng ln nhng nh qun tr tng qut.

S t chc theo khu vc a l

Ph ch tch

Qun l ca hng khu vc A

Qun l ca hng khu vc B

Qun l ca hng khu vc C

Theo cu trc hn hp: M hnh cu trc hn hp c hnh thnh t s kt hp logic ca hai hay nhiu m hnh t chc khc nhau khai thc hiu

qu mi ngun lc trong t chc, thng c mt vi t chc bn l, c bit l mt s t chc ln s dng. u im, hnh thc t chc ny s dng mt cch hiu qu ngun nhn lc, cho php t chc t c ng thi nhiu mc ch, c s phi hp tt gia cc b phn. ng thi, cho php chuyn mn ho mt s cu trc t chc, gii quyt c nhng tnh hung phc tp. Nhc im ca m hnh l d gy ra s mt n nh trong t chc doanh nghip do s tn ti song song nhiu tuyn ch o, dn n mu thun trong vic thc hin mnh lnh, c s tranh chp gia cc b phn, quyn lc v trch nhim ca cc nh qun tr b trng lp, cu trc t chc cng knh, phc tp, kh kim sot. S t chc theo cu trc hn hp
Ph ch tch

Qun l bn hng

Qun l nhn s

Qun l H ca hng

Kim sot vin

Qun l Qun l Qun l Qun l khu vc Qun l Qun l Qun l Qun l khu vc khu vc khu vc khu vc khu vc khu vc khu vc B B B B A A A A Qu n l SP 1

Qu n l SP 2

2. 5 Xy dng s t chc Trong k hoch t chc ca mt doanh nghip bn l, t chc nn xem xt cng vic di gc mt phn ca tng th thay v di gc ca mt n v c nhn. C cu ca t chc phi c hoch nh mt cch cht ch, thch hp. Cc cng vic phi c xc nh c th, tng giao gia cc v tr phi r rng H thng phn cp ca cc b phn phi vch r mi quan h cng vic trong t chc bng cch m t quan h gia cc nhn vin, s phi hp v kim sot hot ng phi c m bo. S phn cp trong t chc bn l phi phn nh s phn tch cc nhn vin cp cao vi cc nhn vin cp thp. Mt cng ty c s lng cp di di quyn mt nhn vin qun tr nhiu gi l t chc phng. u im ca t chc phng l truyn

thng tt, x l vn nhanh chng. Tuy nhin nhc im ca hnh thc ny l s trng lp thng tin. T chc theo chiu dc c nhiu cp qun l. S sp xp ny dn n s gim st cht ch, vi s lng nhn vin di quyn mt nh qun tr t. Nhc im ca m hnh ny l nhng quy tc cng nhc, knh phn hi di, dn n thng tin sai lch. Cc nguyn tc qun tr t chc ca mt t chc bn l Trong t chc cn c to cho nhn vin c hi lun chuyn cng vic, thng chc, tham gia qun l, cn to cho nhn vin c hi c cng nhn, c hi lm giunhm nng cao tinh thn lm vic ca nhn vin. Thu nhp ca nhn vin, s chm tr, s vng mt khng l do cn c theo di y , bi chng ch ra nhng vn c nhn ca nhn vin. Cc cp qun tr cn c theo di t v tr cao nht n v tr thp nht. Bng cch ny nhn vin s bit c phi bo co vi ai v ai bo co vi h (chui mnh lnh) Nhn vin cp di cn bo co trc tip vi cp trn ca mnh trnh hin tng trng lp thng tin (nguyn tc thng nht ca t chc) Trch nhim phi c gn vi quyn hn. Mc d khi nhn vin cp trn c giao quyn, anh ta/c ta phi c trch nhim vi hot ng ca nhn vin cp di. Nhng vic c giao quyn khng phi l l do khin qun tr vin t c thnh tu. Thay vo , h phi tch cc nh gi s th hin ca nhn vin cp di khi h lm vic. Cn c s gii hn s nhn vin di quyn ca mt nhn vin cp trn (nguyn tc tm hn kim sot) Cng ty cn c gng gii hn s cp t chc trong cng ty. Cng nhiu cp, thi gian truyn thng v phn hi cng di, ng thi gy ra sai lch ln trong truyn t v thc hin thng tin. Bn cnh cc c cu chnh thc, mt t chc cn c cc c cu khng chnh thc. Cc c cu ny m bo vic thc thi quyn lc trong t chc vi mt hnh thc gin lc bt cc th tc. 3 Cc m hnh t chc ca mt doanh nghip bn l 3. 1 M hnh t chc ca ca hng bn l c lp nh Cc ca hng bn l nh, c lp thng s dng cu trc t chc n gin gm 2 hoc 3 cp nhn vin (ch s hu v cng nhn). Trong m hnh ny ch s hu ch thn thc hin cc chc nng qun tr nh iu hnh v gim st nhn vin.

Trong t chc c t cng nhn v c rt t cng nhn c chuyn mn ha, cng khng c chi nhnh no. Tuy nhin iu khng c ngha l t chc c t hot ng thc hin. Cc cng ty ny khng thc hin chuyn mn ha nn cc nhm nhim v lin quan c giao cho mt s nhn vin c kh nng thc hin chng. S t chc ca ca hng bn l c lp Ch s hu Qun l hng ho Qun l nhn vin

3. 2 M hnh t chc ca ca hng bch ho Ca hng bch ha l loi ca hng kinh doanh rt nhiu chng loi mt hng. C th ni, n y, ngi tiu dng c th d dng kim c mn hng m mnh ang cn. y l loi ca hng c cu trc cao hn cc ca hng bnh thng vi trang thit b hin i, han ho, dch v min ph. M hnh t chc ca bch ho c chia thnh bn nhm: Hng ha: gm cc hot ng mua, bn, lu kho v qun tr hng ha, cc chnh sch khuyn mi. Qung co: gm cc hot ng trng by, qung co, thc hin cc k hoch truyn thng, kho st qung co, quan h cng chng. Qun tr ca hng: gm cc hot ng bo qun hng ha, dch v khch hng, mua vt t, dng c d tr, bo tr ca hng, hot ng iu phi (giao, nhn, kim tra, nh du, vn chuyn hng ha, gim st kho hng), bo v ca hng v hng ha (bo him v an ninh ca hng), hun luyn v bi dng nhn vin K ton v kim sot: gm cc hot ng tn dng v thu n, ngn sch chi tiu v qun l, kim sot v lp k hoch d tr hng tn kho, lu tr h s. S t chc c bn ca ca hng bch ho

Ch tch Qun tr vin tng qut Gim c nghin cu Tr l Tr l Kim sot vin Kim sot chi tiu Kim sot hng ha Tn dng Lu tr Qun tr truyn thng Quan h cng chng Trng by Qung co Qun tr hng ha Qun l nhm hng ha Ngi bn Th kho Nhn vin bn hng Qun l bn hng Phng lm vic Dch v khch hng Nhn vin Nhn hng

Kho hng Bo tr

Ngoi ra, vi s pht trin ca cc ca hng chi nhnh, c 3 hnh thc t chc khc pht sinh. M hnh G m -g con: theo m hnh ny gim c iu hnh gim st v qun l cc chi nhnh. Nhng nhim v chnh thuc quyn x l ca ca hng chnh. Cc k hoch mua v bn hng, qung co, kim sot ti chnh... c qun tr tp trung. C th hiu, t chc theo m hnh ny thc hin tiu chun ha hiu qu hot ng ca cc ca hng. Qun l cc chi nhnh c thu v c gim st bi chnh cc cng nhn trong ca hng , v trch nhim ca nhng ngi qun l l m bo nhng nhim v hng ngy c tun th theo ng chnh sch ca cng ty. T chc ny hot ng tt nu s lng chi nhnh t, nhng u i v mua hng i vi khch hng ca hng chi nhnh ging vi ca hng chnh. M hnh ca hng ring bit: theo m hnh ny, mi chi nhnh ca ca hng chnh c lp v trch nhim mua ca mnh. C th hiu, nhng t chc theo m hnh ny l ni cc nh qun tr hng ho lm vic trc tip ti ca hng chi nhnh. Cc ca hng chi nhnh c quyn t ch v cc quyt nh v hng ho v hot ng. Nhng nhu cu ca khch hng c ghi nhn mt cch nhanh chng, nhng c th xy ra s trng lp gia ca hng chnh v ca hng nhnh. S hp tc c th xy ra vn , nh l vic duy tr hnh nh nht qun t ca hng ny n ca hng khc. S trao i hng tn kho gia rt phc tp v tn km. M hnh ny thch hp vi nhng t chc c lp ln, cc chi nhnh b chia ct v mt a l, nhu cu ca khch hng a phng khc bit ln. M hnh ca hng bnh ng: l m hnh m trch nhim mua c tp trung v cc chi nhnh tr thnh mt n v bn c tnh trng hot ng bnh ng. Nhng ca hng con c gng cn bng li ch ca vic tp trung v phn quyn. N l s sp xp mt cch ph bin ca nhng ca hng nhiu thnh phn. Cc chc nng mua nh l d on, ln k hoch, mua, nh gi, phn b hng ho n cc chi nhnh v tuyn truyn c qun l tp trung. Cc chc nng bn nh l trng by hng ho, bn, chm sc khch hng, v hot ng ca ca hng c qun l bi chnh cc ca hng. Tt c cc ca hng, k c ca hng chnh u c i x cng bng, v nhn vin thu mua khng b gim st bi nhn vin ca ca hng chnh. 3. 3 M hnh t chc ca chui ca hng bn l Chui ca hng bn l l mt h thng cc ca hng ging nhau v mt hng ha kinh doanh (90% hng ha bun bn l ging nhau, cn khong 10% l cc mt

hng khc do mi ca hng t quyt nh. Quyn s hu, qun l c thng nht t mt cng ty m. Chui ca hng cng c th c hiu nh l mt chui bn l gm h thng cc ca hng bn l ging nhau (v hnh thc, c cu t chc, qun l) v thuc quyn s hu ca cng mt cng ty m, hoc thuc s hu ca mt c nhn hay cng ty khc hot ng di hnh thc nhng quyn (franchising) hay hp ng (contract) vi cng ty m. S lng ca hng nh hn 10 c xem l chui nh, ln hn 10 c xem l chui ln. M hnh chui ca hng bn l l mt hnh thc khc ca m hnh ca hng bnh ng, c cu t chc gm nhng thnh phn sau: C mt s lng ln cc nhm nhim v nh l y mnh tiu th, qun l hng ho, phn phi, bt ng sn, ngun nhn lc, h thng thng tin. Quyn lc v trch nhim c tp trung, nhng ca hng con c lp v nhim v bn. Nhiu hot ng c tiu chun ho. H thng kim sot phc tp gi cho vic qun l hiu qu. Mt s s phn quyn nht nh cho php cc chi nhnh thch nghi tt hn vi iu kin a phng v gia tng trch nhim ca ngi qun l ca hng. V d nh khi mt vi chui ca hng ln tiu chun ho 80-90% hng ho vn chuyn n ca hng ca h, ngi qun l ca ca hng c th iu chnh 10-20% thu ht th trng a phng bi s khc bit gia nng thn v thnh th, chu v chu u, doanh thu cao hay thp S m hnh t chc chui ca hng bn l

Ch tch

C vn lut

GD Nghin cu

Th qu

Qun l xc tin bn

Qun l hng ha

Qun l hot ng

Ca hng trng

Kim sot vin

Qun l d liu

Qun l qung co

Qun l quan h cng chng

Qun l nhm hng ha

Qun l nhm hng ha

Qun l hng tn kho

K s bo tr

Gim c nhn s

Qun l bn

Qun l hot ng v nhn vin

Nhn vin thu mua

Nhn vin thu mua

Nhn vin thu mua

Nhn vin thu mua

Nhn vin bn hng

Nhn vin bn hng

3. 4 M hnh t chc ca cc nh bn l a dng ha M hnh bn l ca nhng nh bn l a dng ha c bit n nh l cc tp on bn l, n gm nhiu cng ty thuc s hu ca mt trung tm chnh. Ging nh cc chui bn l, n c nhiu hn mt ca hng, tuy nhin khng ging nh cc chui ca hng truyn thng, nhng ca hng ny c thit lp vi nhng phong cch khc nhau phc v cho nhng hot ng qun tr khc nhau. V d nh Japans Aeon Group, l mt h thng cc ca hng ln, cc siu th, ca hng gim gi, ca hng tin li, nhng ca hng dch v ti chnh v nh hng. Ngoi Nht Bn, Aeon c chi nhnh hn 13 quc gia, vi doanh s cao nht trong ton h thng l 18 t USD mt nm. Do c nhiu chin lc hn hp cc nh bn l cn nhc v vic a dng ha cc quyt nh khng in hnh trong qu trnh pht trin v duy tr c cu t

chc. u tin, vic kim sot ni b l cn thit. Cc th tc qun l v cc mc tiu t ra phi c truyn thng gia cc b phn. Tip theo, cc s cnh tranh ni b t chc phi c iu chnh. Th ba, ngun phi c phn chia thch hp cho tng b phn. Th t, hnh nh tim nng v cc xung t trong qung co phi c trnh. Th nm, cc k nng qun tr phi c iu chnh cho tng hot ng qun tr thch hp. Tm li, nhng t chc bn l dng ny thng c mt cu trc t chc phc tp. II QUN TR NHN LC TRONG DOANH NGHIP BN L Qun tr ngun nhn lc bao gm chiu m, la chn, o to, khen thng v gim st nhn vin, thng nht vi c cu t chc v cc chin lc hn hp. N l thuc vo chnh sch kinh doanh ca t chc, s lng nhn cng, v tr ca hng v nhiu nhn t khc. Qun l tt ngun nhn lc, t chc o to ra c nhng nhn vin c k nng - mt trong nhng iu kin pht trin t chc, cng nh thc hin cc chin lc kinh doanh ca t chc , ng thi cng gip gim thiu ng k chi ph (chi ph lao ng chim khong hn 50% chi ph hot ng ca t chc bn l). 1 Cc yu t tc ng n ngun nhn lc Nhng t chc bn l phi i mt vi mt ngun ti nguyn c bit con ngi, c c trng bi s lng ln cng nhn thiu kinh nghim, gi lm vic di, nhn vin lm bn thi gian nhiu, v cc bin th trong nhu cu khch hng. Nhng nhn t ny lm cho vic thu, sp xp nhn s v gim st nhn vin tr thnh mt qu trnh phc tp. Kh khn ln nht ca hu ht cc nh bn l l nhiu nhn vin ca h thiu kinh nghim lm vic. Nhng nhu cu v lao ng trong bn l l rt ln, v th, nhng nhn vin thiu kinh nghim vn c tuyn dng. Vi nhiu nhn vin, mt v tr trong cng vic bn l i din cho cng vic thc ca h. Nhiu ngi b thu ht bi cng vic bn l v h ang tm kim mt cng vic gn nh, v nhng v tr trong cng vic bn l th yu cu thp v trnh hc vn cng nh cc k nng. V vy, cc nhn vin thiu kinh nghim c tr mc lng rt thp, h qu l hiu qu cng vic khng cao, nhn vin thng tr ni v vng mt. Thi gian lm vic qu di l tnh trng thng gp phi nhng t chc bn l. V th vic chia ca lm vic i vi nhng nhn vin chnh thc l cn thit.

Trong kinh doanh bn l, biu hin ca nhn vin c nh gi cao bi khch hng. Khi mt t chc bn l la chn v tuyn dng nhn vin, h cn quan tm n b ngoi v nhng biu hin ca nhn vin. Khng may l, c kh nhiu t chc bn l khng nhn ra iu ny, khin cho khch hng nh gi khng tt v nhn vin v ca hng. Do thi gian lm vic di, nhiu t chc phi thu thm nhn vin bn thi gian. Trong mt vi siu th, s nhn vin bn thi gian chim mt na s lng. Nhng nhn vin bn thi gian th thng i tr, vng mt, v hay b vic hn so vi nhng nhn vin chnh thc. iu ny c ngha l t chc bn l cn c bin php qun l cht ch nhng nhn vin ny. Thm vo , cng vic bn l cn ph thuc vo tnh thi v. Nhu cu ca khch hng c th bin i theo ngy, theo chu k,hoc theo ma. iu ny nh hng n cc quyt nh v nhn s ca t chc. Mt vi gii php c khuyn dng cho cc t chc bn l: Vic la chn v tuyn dng phi to ra mt lng y cc ng vin c cht lng. Cc chng trnh hun luyn phi i vo chuyn su, nhng phi hon thnh trong mt thi gian ngn, bi nhiu cng nhn khng c kinh nghim, v ch lm vic tm thi. Lng phi c tr mt cch cng bng. Nhng nhn vin chnh thc phi c nhng c hi pht trin. S hin din cng nh thi quen lm vic ca cng nhn phi c nh gi v gim st. Nhng yu t tinh thn c th nng cao nng sut ca nhn vin, v th, nhng yu t ny cn phi c quan tm. Phi c s phn bit gia nhn vin chnh thc v nhn vin lm bn thi gian. 2 Tin trnh qun tr ngun nhn lc trong doanh nghip bn l Tin trnh qun tr ngun nhn lc bao gm cc hot ng lin quan n nhn vin nh: chiu m, la chn, o to, khen thng v kim tra. Mc tiu ca tin trnh ny l c c, pht trin v gi li c nhng nhn vin c kh nng. Khi thc hin tin trnh ny, tnh a dng, lut lao ng v s ring t ca nhn vin phi c quan tm. S a dng ho bao gm hai gi thit c bn, th nht,

nhn vin phi c thu v pht trin da trn c s cng bng v ci m, khng phn bit gii tnh, chng tc tn gio. Th hai, trong mt x hi pht trin v a dng ho tng ngy nh hin nay, th ni lm vic cng tr nn a dng hn, tr thnh mt x hi thu nh. Nhng kha cnh v lut lao ng cn c t chc bn l quan tm l: Khng tuyn dng nhng lao ng cha tui lao ng. Khng tr cho nhn vin nhng khon ngoi s sch. Khng bt nhn vin phi thc hin nhng cam kt bt hp php. Khng phn bit i x trong tuyn dng hoc thng chc cho cng nhn. Khng xm phm cc quy nh v an ton ca nhn vin. Khng tho thun vi nh cung cp vi phm lut lao ng. i vi s ring t ca nhn vin, nhng ch doanh nghip cho rng ngy nay c s gia tng ng k cnh tranh kinh t, v th h cn phi la chn nhng nhn vin ph hp nht vi cng vic, v thc hin la chn ny mt cch ng n nht, h cn thng tin. Thng tin c th c thu c thng qua cc th tc nh xc nh nhn thn, kim tra ti chnh, kim tra thuc phin. Mt khi nhn vin c tuyn dng, nhng lp lun ny s thay i, vic gim st lc ny ch nhm mc ch duy tr v gia tng nng sut lao ng. S gia tng nhu cu thng tin cng ng ngha vi s gia tng trch nhim ca ch doanh nghip, c bit l trong 2 lnh vc quan trng l bo him sc kho v trch nhim php l. Chi ph bo him c tnh vo li nhun ca t chc theo cp s nhn. c bit, nhng nhn vin nm trong nhm nguy c cao nh nhng ngi ht thuc, hoc nhy d s y chi ph bo him ln cao hn. Nhng bit c nhng nhn vin ny c nm trong nhm nguy c cao hay khng, cn rt nhiu thng tin, t nhng bi kim tra y hc ti nhng cu hi c nhn v s quan st. bin minh cho vic gim st ti ni lm vic, nhng ngi s dng lao ng a ra l l rng h phi chu trch nhim v hnh ng ca nhn vin ca mnh. V trong mt vi trng hp, do nhng quyt nh thu cu th m nhng nh tuyn dng c th b kin v nhng quyt nh ny khi m khng chu kim tra k cng h s trong qu kh ca nhn vin. 2. 1 Hoch nh ngun nhn lc Hoch nh ngun nhn lc l qu trnh nhm p ng nhu cu ngun nhn lc cho t chc trong bi cnh tc ng ca cc yu t mi trng kinh doanh.

Hoch nh ngun nhn lc bao gm d bo nhu cu ngun nhn lc v pht trin cc chng trnh nhm m bo s sn sng v s lng vi cht lng mong mun v ngun nhn lc cho t chc ng ni v ng lc. 2. 2 Phn tch v thit k cng vic Phn tch v thit k cng vic l qu trnh thu thp, phn tch, sp xp thng tin mt cch h thng v c im cng vic. Phn tch v thit k cng vic l cng c c s cho thit lp h thng chn la v chng trnh hun luyn, m bo rng h thng nh gi v th lao c xy dng trn c s nhu cu cng vic. 2. 3 Chiu m nhn vin Chiu m l mt hot ng m theo t chc bn l to ra mt danh sch cc ng vin xin vic tin hnh vic la chn lao ng. Cc ngun chiu m tim nng bao gm: cc t chc gio dc, cc knh thnh vin, cc i th cnh tranh, cc chng trnh qung co, nhng c quan mi gii vic lm, nhng nhn vin hin ti hoc nhng nhn vin c, nhng ngi m ang tm kim mt cng vic hoc mun gii thiu mt ngi bn thch hp vi cng vic . Mt s ngun tuyn dng v c im ca ngun: Ngun Bn ngoi t chc Cc t chc gio dc c im Gm: trng trung hc, trng kinh doanh, cao ng cng ng, trng i hc y l mi trong tt cho qu trnh o to, m bo nhng yu cu ti thiu v trnh c p ng, c bit hu ch khi tip xc trong thi gian di. Nhn vin bn s, nh sn xut, trung tm qung Cc knh thnh vin, i th cnh tranh co, i th .Cc knh ny gip gim phm vi o to, c th nh gi c hiu qu cng vic thng qua qu trnh lm vic trc y, phi c gii thiu v cc chnh sch ca cng ty, c th pht sinh mt vi suy ngh tiu cc nu mt vi nhn vin cm thy b b qua trong s thng tin. S qung co Bo ch, cc n phm thng mi, cc tp ch chuyn ngnh, cc trang web. Ngun ny cung cp

mt s lng ln cc ng vin, tuy nhin cht lng trung bnh ca cc ng vin khng cao, chi ph cho mt ng vin thp, c th gim s lng cc ng vin khng tiu chun bi cc ghi ch v yu cu trn qung co. Nhng t chc t, nhng t chc chuyn nghip, Nhng trung tm cung cp lao ng Nhng ng vin t do Gm nhng nhn vin thng tin hoc lun Nhn vin Trong ni b cng ty hin ti v cu nhn vin chuyn, nhng nhn vin b sa thi c thu li. c im ca ngun ny l nhn vin c kin thc v chnh sch v ngun nhn lc ca t chc, c o c, s trung thc c nh gi bi nhng hot ng gim st bn trong ca hng. S tin c ca T bn b, ngi thn Gi tr ca ngun ph nhn vin thuc vo tnh trung thc ca ngi gii thiu. chnh ph, nhng cng ty tm kim. i vi ngun ny, cn cn thn chn la, phi xc nh ai l ngi tr ph, cht lng ca ng vin, s chuyn nghip ca t chc

i vi nhng nhn vin bn hng mi vo ngh, nhng nh tuyn dng c xu hng da vo cc t chc gio dc, cc qung co Trong khi , i vi nhng trung gian qun l, nhng nh tuyn dng thch tm kim nhng cng ty mi gii vic lm, nhng cuc thi, qung co hoc t nhng cng nhn hin ti. Trong sut qu trnh tuyn dng, mc tiu ca t chc bn l l la chn c mt danh sch cc ng vin tim nng, th m s gim i rt nhiu trong sut qu trnh tuyn dng. V th, nhng nh bn l s a ra nhng tiu chun ti thiu gii hn ng vin nhm tit kim thi gian v tin bc 2. 4 La chn nhn vin T chc s la chn nhng ng vin tip theo t danh sch chiu m. Mc ch ca qu trnh ny l tm ra ng vin c nng lc nht, ph hp vi yu cu ca

cng vic. Nhng th tc la chn nn bao gm bn phn tch v bn m t cng vic, mu n xin vic, phng vn kim tra, tham kho, kim tra sc kho. Cc th tc ny c th tin hnh mt cch c lp. Bn phn tch cng vic bao gm nhng thng tin v cc chc nng cng nh yu cu ca cng vic nh l nhim v, trch nhim, nng lc, s thch, kinh nghimN c s dng la chn nhn vin, a ra nhng mc hot ng hiu qu v lm c s tr lng. Bn m t cng vic l mt bn m t tm tt cng vic, n lit k cc chc nng, cc nhim v, iu kin lm vic. Bn m t cng vic c vit da trn bn phn tch cng vic, bao gm m cng vic, nhng quan h gim st (cp trn v cp di), vai tr c th v nhng nhim v cn thc hin. n xin vic l cng c c bn kim sot s lng cng nh cht lng ng vin. N cung cp nhng d liu v trnh hc vn, kinh nghim, sc kho, l do ri b cng vic trc , nhng s thch... N cng c xem l mt cng c thm d cho qu trnh phng vn. Phng vn l cng cuc tm kim nhng thng tin v ng vin thng qua vic quan st v t cu hi. N thm d kh nng giao tip, s t tin, kh nng nm bt thng tin... ca ng vin Kim tra l cng c nh gi nng lc chuyn mn cng nh tm l ca ng vin Kim tra sc kho l mt trong nhng ch tiu nh gi hiu sut lm vic ca nhn vin, c bit l i vi nhng v tr c yu cu v th cht, phi lm vic nhiu gi lin hoc phi chu nhiu p lc 2. 5 o to v Pht trin Nhng chng trnh o to l nhng chng trnh nhm dy cho nhng nhn vin mi hoc hin ti cch nng cao hiu qu cng vic cng nh ci thin nng lc bn thn. Do s khc bit gia trnh ca cc nhn vin, nhng chng trnh o to phi c phn thnh cc cp ph hp vi tng mc trnh nht nh. Qu trnh o to l mt qu trnh lp i lp li v th cng ty phi ra chnh sch o to v ti o to m bo cht lng ca ngun nhn lc. Bn cnh cc chng trnh o to trc tip v gin tip, cn phi to cho nhn vin c hi lun chuyn cng vic c th c xt nhiu vi thc t. Nhng chng trnh o to phi c chun nh gi nht nh m bo hiu qu ca chng trnh.

2. 6 Ch i ng, th lao Ch i ng, th lao bao gm nhng khon thanh ton tin mt trc tip (lng, thng, hoa hng) v nhng khon thanh ton gin tip (chi ph cho sc kho, ngh php). ng vin, thc y cng nhn lm vic, nhiu t chc ra nhng k hoch chia s li ch. Nhng t chc bn l nh thng tr lng, thng v hoa hng cho nhn vin vi mt s nhn mnh vo li ch bin. Nhng t chc ln hn th tr lng, thng v hoa hng cng vi li ch bin. Ch khen thng cn c cng bng m bo li ch ca t chc v nhn vin. Vi lng cng, nhn vin c tr lng c nh theo gi, theo ngy, theo tunThu nhp khng ph thuc vo nng sut lm vic. u im ca lng cng l ch s hu d dng kim sot thu nhp hay chi ph. Nhc im l nhn vin khng c ng lc tin hnh vic tng nng sut, gim chi ph. i vi hoa hng, thu nhp ph thuc vo nng sut. u im ca hnh thc ny l t chc bn l c th linh hot trong vic tr lng, nhn vin c khuyn khch lm vic, chi ph gim. Nhc im l kh kim sot c hiu qu cng vic ca nhn vin, nhn vin c nguy c thu nhp thp, c th to ra s bt n v gi 2. 7 nh gi thnh tch nh gi thnh tch l hnh thc t chc cung cp mt mi trng lm vic nhm khuyn khch nhn vin t c thnh tu. Mc tiu ca qu trnh nh gi thnh tch l gim st nhn vin, m bo hot ng t c hiu qu tt, duy tr c tinh thn lm vic ca nhn vin v gii quyt tt vn . Qu trnh nh gi thng c thc hin thng qua quan h con ngi, nhng bui hi hp, nhng bo co gia cp trn v cp di Mt trong nhng nhn t quan trng ca qu trnh nh gi l ng lc lm vic ca nhn vin. ng lc lm vic l nhn t bn trong thc y con ngi thc hin mc tiu t ra ca cng vic. Vai tr ca vic nh gi l thc y nhn vin lm vic, t khai thc c cc kha cnh ca con ngi m t chc cn. Cc l thuyt v ng lc pht trin ca con ngi bao gm: thuyt X, thuyt Y, thuyt Herzberg v thuyt Z 2. 7. 1 Thuyt X

Thuyt X l quan im truyn thng v hnh vi, th hin s my mc v thin hng tiu cc v con ngi v hnh vi con ngi. N c s dng ch yu i vi nhng v tr bn l cp thp. Theo thuyt X: Mt nh qun tr phi chu trch nhim cho vic t chc cc yu t trong sn xut, qun tr ti chnh, nguyn vt liu, thit b, con ngi trong iu kin ngun ti nguyn hn hp. Nhn vin cn c hng dn, iu khin thm ch l p buc, e da thc hin tt cng vic. Nh qun tr phi can thip vo hot ng ca nhn vin nu khng h s tr nn th ng thm ch l khng li yu cu ca t chc. Nhng nhn vin bnh thng thng thiu tham vng, mun trn trnh trch nhim... Nhng nhn vin bnh thng khng mun tr thnh trung tm v lun trn trnh c hi. Tm li thuyt X gi nh nhn vin phi c gim st v iu khin mt cch cht ch. 2. 7. 2 Thuyt Y Thuyt Y l quan im hin i v hnh vi, th hin s linh ng v thin hng tch cc v con ngi v hnh vi con ngi. N c s dng i vi hu ht mi t chc bn l. Theo thuyt Y: Mt nh qun tr phi chu trch nhim cho vic t chc cc yu t trong sn xut, qun tr ti chnh, nguyn vt liu, thit b, con ngi. . trong iu kin ngun ti nguyn hn hp. Vic tr cng cho nhng c gng v vt cht v tinh thn trong cng vic cng t nhin nh vic hot ng v ngh ngi vy. Nhim v ca nh qun tr l to ra mt mi trng m ti nhn vin c th t c thnh cng bi s t ch v c gng n lc ca chnh bn thn. ng lc, tim nng pht trin, nng lc thc hin nhim v tim n trong bn thn mi ngi. Nhim v ca nh qun tr l lm cho nhn vin nhn ra v pht trin kh nng ca mnh. Tm li, thuyt Y gi nh nhn vin c th t qun l v chu trch nhim v cng vic.

2. 7. 3 Thuyt Herzberg Thuyt Herzberg hay cn gi l thuyt hai nhn t cung cp nhng quan im v ng c ca ngi lao ng da trn hai nhn t: nhn t hi lng v nhn t khng hi lng. Thuyt Herzberg cho rng nhng nhn t lin quan ti cng vic v s tha mn khc nhau ca nhn vin dn n hiu qu lm vic khc nhau. Nhng nhn t ny c th l nguyn nhn ca vic t c thnh cng trong cng vic, cng nhn thnh tch, s pht trin, tin b, thng tin trong ngh nghip...(nhng nhn t hi lng). ng thi cng c th dn ti nhng bt mn khi lm vic nh l s khng hi lng ca nhn vin vi nhng chnh sch ca t chc, cc bin php kim sot, cc phng php gim st, quan h gia cc c nhn, iu kin lm vic, lng thng (nhng nhn t khng hi lng). Thuyt Herzberg c nhc im l khng cp n s khc bit gia cc c nhn, cng nh khng nh ngha quan h gia s hi lng v s ng vin 2. 7. 4 Thuyt Z Thuyt Z hay cn c bit n di ci tn Qun l kiu Nht, l hc thuyt tng hp t thuyt Y v thuyt Herzberg, theo thuyt ny, nhn vin c khuyn khch tham gia cng vic, chia s vi qun tr vin, to ra s tho mn v gia tng tinh thn cho nhn vin. iu ny to ra s trung thnh ca nhn vin i vi t chc, lm cho c hai bn tch cc hp tc v li ch lu di ca mnh. V d nh:
Starbucks tr cho nhn vin ca h mc lng 6-8$ mt gi, cao hn nhiu so vi cc h thng thc n t phc v khc. Tt c mi nhn vin u c bo him, k c nhn vin bn thi gian.

Mt s ni dung chnh ca thuyt ny l: Ch lm vic sut i. Trch nhim tp th. o m, nh gi chi li, r rng song bin php kim sot t nh, mm do, gi th din cho ngi lao ng. Ra quyt nh tp th. nh gi v bt mt cch thn trng. Quan tm n tt c cc vn ca ngi lao ng, k c gia nh h.

III QUN TR TI CHNH TRONG DOANH NGHIP BN L 1 Mt s h s kinh doanh quan trng 1. 1 Lp k hoch li nhun Doanh thu thun (Net Sales): L khon thu nhn c t cng vic bn l trong mt khong thi gian nht nh sau khi tr i cc khon gim tr nh gim gi hng bn, doanh thu bn hng b tr li, cc khon chit khu, cc khon thu khng hon li. Gi vn hng bn (Cost of goods sold): L gi m cc nh bn l mua hng ha trong mt thi k nht nh. N c tnh da trn gi mua v chi ph, khng k cc khon gim gi nh khuyn mi H s bin li nhun hay T l li gp (Gross profit margin): l s chnh lch gia doanh thu thun v gi vn hng bn, bao gm chi ph hot ng cng vi li nhun rng. N o lng hiu qu trong hot ng sn xut v Marketing, ng thi cng phn nh tnh hp l trong chnh sch nh gi ca doanh nghip. H s bin li nhun gp c tnh bng cng thc sau: H s bin li nhun gp (%) = (Trong : Li nhun gp = Doanh thu - Gi vn hng bn) Chi ph hot ng (Operating expenses): Chi ph hot ng i vi cc t chc bn l l nhng chi ph xy ra trong qu trnh hot ng bnh thng ca t chc, khng phi l chi ph ca hng bn. Thng thng, chi ph hot ng thng l chi ph bn hng hoc chi ph qun l. Li nhun trc thu (Net profit before taxes): L khon li nhun thu c sau khi khu tr tt c cc chi ph (lng nhn cng, tin mt bng.......). Li nhun trc thu c tnh bng cng thc sau: Li nhun trc thu = Doanh thu Cc khon chi ph Li nhun trc thu khng bao gm cc khon thu nh thu TNDN, thu TTB, thu xut, nhp khu, thu VATV th, li nhun trc thu thng khng phn nh chnh xc tnh hnh kinh doanh ca doanh nghip. 1. 2 Qun tr ti sn 1. 2. 1 Bng cn i k ton (A balance sheet)

Bng cn i k ton l mt cng c k ton ghi r tng mc ti sn ca mt t chc bn l, n phi tr, v gi tr thc ti mt im thi gian c th, n c lp da trn cc nguyn tc ti sn = n phi tr + gi tr rng. Bng cn i k ton c vai tr ht sc quan trng i vi doanh nghip, n khng nhng phn nh va khi qut va chi tit tnh trng ti sn v vn ca doanh nghip m cn l minh chng thuyt phc cho mt d n vay vn khi doanh nghip trnh ln ngn hng, v ng thi cng l cn c ng tin cy cc i tc xem xt khi mun hp tc vi doanh nghip. Bng cn i k ton c nhng c im ch yu sau y: Cc ch tiu c biu hin di hnh thi gi tr (tin) nn c th tng hp c ton b ti sn hin c ca doanh nghip ang tn ti di cc hnh thi (c vt cht v tin t, c v hnh ln hu hnh) . Bng cn i k ton c chia thnh 2 phn theo 2 cch phn nh ti sn l cu thnh ti sn v ngun hnh thnh nn ti sn. Do vy, s tng cng ca 2 phn lun bng nhau. Bng cn i k ton phn nh vn v ngun vn ti mt thi im nht nh. Thi im thng l ngy cui cng ca k hch ton. 1. 2. 2 Ti sn (Asset) Ti sn l tt c mi vt phm c gi tr tin t thuc quyn s hu ca t chc bn l. Ti sn bao gm ti sn ngn hn v ti sn di hn. Ti sn ngn hn bao gm tin mt (hoc tin gi ngn hng) v cc ti sn c kh nng chuyn thnh tin ngn, nh hng tn kho (hoc hng qu cnh bn l), v cc khon phi thu. Ti sn c nh l tt c nhng ti sn ca doanh nghip c gi tr ln, c kh nng chuyn thnh tin di, nh l c s vt cht (ca hng, nh xng. . .), bt ng sn u t, my mc, thit b... Khc vi nhng ti sn ngn hn c ghi nhn trong bng cn i k ton da trn c c chi ph, ti sn c nh c ghi nhn da trn c s khu hao lu k. iu ny to ra mt s kh khn cho vic qun l ti sn, nh l vic ghi nhn c th khng phn nh chnh xc gi tr ca ti sn. Chng hn, mt s nh phn tch bn l s dng thut ng ti sn ngm m t ti sn khu hao, nh l vic xy dng cc

ca hng, hoc cc nh kho c phn nh trong bng cn i k ton vi gi tr tng i thp hn so vi vn thc t. 1. 2. 3 N phi tr (Liabilities) N phi tr l nhng ngha v ti chnh m t chc bn l phi chu khi iu hnh hot ng kinh doanh. N phi tr bao gm n ngn hn v n di hn. Cc khon n ngn hn bao gm: vay ngn hn, thng phiu phi tr, cc khon n di hn n hn phi tr, tin phi tr cho ngi bn (ngi nhn thu), thu phi np vo ngn sch nh nc, lng, ph cp phi tr cho cng nhn vin, cc khon nhn k qu, k cc ngn hn v cc khon phi tr ngn hn khc. Cc khon n ngn hn c thi gian tr n nh hn mt nm. Cc khon n di hn gm cc khon th chp hoc vay di hn. Cc khon n ny c thi gian tr n ln hn mt nm. 1. 2. 4 Vn ch s hu (Net worth) Gi tr ti sn c tnh l ti sn tr i n phi tr c gi l vn ch s hu ca doanh nghip. N i din cho gi tr ca doanh nghip sau khi tr i tt c cc ngha v ti chnh. C 3 ngun to nn vn ch s hu: s tin gp vn ca cc nh u t, tng s tin to ra t kt qu hot ng sn xut kinh doanh (li nhun cha phn phi) v chnh lch nh gi li ti sn. Vn ch s hu bao gm: vn kinh doanh (vn gp v li nhun cha chia), chnh lch nh gi li ti sn, cc qu ca doanh nghip nh: qu pht trin, qu d tr, qu khen thng phc li... Ngoi ra vn ch s hu cn gm vn u t xy dng c bn v kinh ph s nghip (kinh ph do ngn sch Nh nc cp pht khng hon li) 1. 2. 5 H s bin li nhun rng (Net profit margin) H s bin li nhun rng l cng c o lng kh nng sinh li trn doanh s sau khi tnh n tt c cc chi ph v thu TNDN. Thng s ny c tnh bng cng thc: H s bin li nhun rng = (Trong : Li nhun rng = Doanh thu thun - gi vn hng bn)

Thng s ny cho bit mc li nhun tng thm trn mi n v hng ho c bn ra hoc dch v c cung cp. Do n th hin mc hiu qu ca hot ng kinh doanh trong doanh nghip. So snh thng s ny vi ngnh s cho thy hiu sut v mc hp dn ca doanh nghip ny vi doanh nghip khc. 1. 2. 6 H s vng quay tng ti sn (Asset turnover) H s vng quay tng ti sn l thng s o lng tc chuyn ha ca tng ti sn to ra doanh thu. H s vng quay tng ti sn c tnh bng cng thc: H s vng quay tng ti sn = H s vng quay tng ti sn dng nh gi hiu qu ca vic s dng ti sn ca cng ty. Thng qua h s ny chng ta c th bit c vi mi mt ng ti sn b ra to thnh bao nhiu ng doanh thu. H s vng quay tng ti sn cng cao ng ngha vi vic s dng ti sn ca cng ty vo cc hot ng sn xut kinh doanh cng hiu qu. 1. 2. 7 H s sinh li ca ti sn (Return on asset - ROA) H s sinh li ca ti sn thuc nhm thng s kh nng sinh li lin quan n li nhun trn u t. H s sinh li ca ti sn c tnh bng cng thc: H s sinh li = Bin li nhun x Vng quay ca ti sn = x = Ti sn ca mt t chc c hnh thnh t hai ngun vn l vn vay v vn ch s hu. C hai ngun vn ny u c s dng ti tr cho cc hot ng ca t chc. Mi mt loi ngun vn c u v nhc im ring, v th ROA c xem l thc o cho bit ti sn ca t chc c s dng nh th no, ng thi cn cho bit vic thc hin chc nng ca ban Qun tr trong s dng ti sn to ra thu nhp. Ni cch khc, ROA th hin hiu qu ca vic chuyn vn u t thnh li nhun. H s ROA nh cho thy t chc s dng vn khng hiu qu. Ngc li ROA cng cao th cng tt v t chc ang kim c nhiu tin hn trn lng u t t hn. 1. 2. 8 H s n by ti chnh (Financial leverage) H s n by ti chnh hay cn gi l thng s n, l mt thng s phn nh mc vay n hay l tnh u tin i vi vic khai thc n vay ti tr cho cc ti rng tng ti sn

sn ca cng ty. C nhiu thng s n khc nhau, trong thng s n gin nht l thng s n trn vn ch s hu c tnh bng cng thc: Thng s n trn vn ch s hu = i vi cc doanh nghip thng s ny cng cao th cng to c hi cho s tng trng t bin. Tuy nhin thng s n trn vn ch cng cao cng c ngha l mi ri ro s dn ht cho nhng ngi ch s hu vn. 1. 2. 9 Mua li da trn vay n (Leveraged Buyout - LBO) LBO l mt hnh thc mua li hoc sp nhp da trn ngun ti chnh i vay. Theo , cc nh u t sau khi t c mt tha thun mua bn s dng ti sn ca mnh tr trc cho doanh nghip mt phn s tin tha thun. Sau , nh u t s dng ti sn ca doanh nghip lm th chp i vay tin. Cui cng dng ti sn v ngun tin thu c thng qua hot ng kinh doanh tr cc khon n i vay. 1. 3 M hnh li nhun chin lc T sut li nhun trn vn ch s hu (Return on net worth) l mt cng c o lng hiu sut chung ca doanh nghip. Thng s ny cho bit hiu qu ca doanh nghip trong vic to ra thu nhp cho c ng ca h. T sut li nhun = H s bin x Vng quay x H s n by trn VCSH li nhun rng tng ti sn = = Thng s ny rt quan trng i vi cc c ng nm gi c phiu, n nh gi mc sinh li trn vn u t ca c ng trong doanh nghip. Thng s ny cng cao th vn c ng ca doanh nghip cng c s dng hiu qu v ngc li. Nu thng s ny ln hn bnh qun ngnh th c ng s c li hn so vi cc c ng khc trong ngnh. 1. 4 Cc h s kinh doanh khc 1. 4. 1 Kh nng thanh ton nhanh (Quick ratio) Kh nng thanh ton nhanh l mt cng c nh gi kh nng thanh ton, n o lng mc thanh khon cao hn. Tc l n tp trung ch yu vo cc ti sn c tnh chuyn ho thnh tin cao hn nh tin mt, chng khon kh nhng v phi thu khch hng. Kh nng thanh ton nhanh c tnh bng cng thc: x x ti chnh

Kh nng thanh ton nhanh = 1. 4. 2 Kh nng thanh ton hin thi (Current ratio) Kh nng thanh ton hin thi l mt trong nhng thng s ph bin nht c s dng o lng kh nng thanh ton. N cho bit kh nng ca doanh nghip trong vic p ng cc ngha v tr n ngn hn. Thng s ny nhn mnh n kh nng chuyn ha thnh tin mt ca ti sn ngn hn trong tng quan vi cc khon n ngn hn. Kh nng thanh ton hin thi c tnh bng cng thc: Kh nng thanh ton hin thi= Thng thng kh nng thanh ton hin thi cng cao cng to ra cm gic doanh nghip c kh nng tr n cao hn, tuy nhin thc t i khi khng phi nh vy, v thng s ny khng tnh n kh nng chuyn nhng ca tng ti sn thuc nhm ti sn ngn hn. 1. 4. 3 K thu tin bnh qun (Collection Period) K thu tin bnh qun l khon thi gian bnh qun m cc khon phi thu khch hng ca doanh nghip c th chuyn thnh tin. K thu tin bnh qun c tnh bng cng thc: K thu tin bnh qun = Thng s ny cho bit s ngy trung bnh m doanh s duy tr di hnh thc phi thu khch hng cho n khi c thu hi v chuyn ho thnh tin. Tc l n o lng cht lng ca khon phi thu (ti khon n hn, nhng cha thanh ton ca khch hng). 1. 4. 4 Khon phi tr ca doanh thu (Accounts payable to net sales) L khon phi tr trn doanh thu hng nm rng. Thng s ny cho bit mt nh bn l phi tr bao nhiu tin cho mt khi lng giao dch vi nh cung cp. 1. 4. 5 Tng li nhun gp (Overall gross profit) L hiu ca doanh thu rng v chi ph chia cho doanh thu rng. N c s dng trang tri chi ph vn hnh v xc nh li nhun rng. 2 D tho ngn sch 2. 1 Mt s nguyn nhn l gii s cn thit ca vic lp d tho ngn sch C th thy chi ph r rng c lin quan n cc hot ng d kin, v th chi ph cn phi c iu chnh theo mc tiu t ra nng cao hiu qu.

 Ngun cn c phn b n cc phng ban thch hp, cho tng loi sn phm Chi ph phn b n cc phng ban, cho tng loi sn phm cn c iu chnh cho thch hp. Cc k hoch v ngn sch cng c xy dng mt cch c cu trc, hiu qu thc hin mc tiu t ra cng c nng cao. Thng qua vic d tho ngn sch, cc chi ph chun c xc nh mt cch n gin v hp l (nh chi ph qung co bng 5% doanh thu). T chc c th chun b ng ph vi cc tnh hung pht sinh trong tng lai thay v phn ng vi n. Chi ph c theo di cht ch trong mt chu k ngn sch. T t chc c th nh gi s khc bit gia chi ph d kin, chi ph thc t, cng nh hiu qu ca qu trnh. Chi ph d kin, chi ph thc t cng nh hiu qu ca qu trnh c th khng ging vi bnh qun ngnh. 2. 2 Cc bc lp d tho ngn sch thit lp mt d tho ngn sch, ngi bn l cn xem xt n lc v thi gian tham gia qu trnh nhn ra rng k vng c th khng hon ton chnh xc v sn sng sa i k hoch vo thi im cn thit. 2. 2. 1 Cc quyt nh s b v ngn sch Mt t chc bn l cn thc hin 6 bc tin hnh cc quyt nh s b v ngn sch. Su bc ny s gip cho t chc bn l phc tho mt d tho ngn sch ph hp vi bn thn t chc. u tin, phi xc nh c ai l ngi chu trch nhim phc tho cc d tho ngn sch. Theo cch tip cn t trn xung, cc quyt nh s b v ngn sch c truyn theo knh dc t cp trn n cp di, cc nh qun tr cp cao s chu trch nhim qun l d tho. Theo cch tip cn t di ln, cp di s a ra cc quan im da trn cc quyt nh s b ca nh qun tr cp trn cc nh qun tr cp trn xem xt, sau cc quan im ny s c tp hp, to thnh mt d tho hon chnh. Th hai, phi xc nh k d tho ngn sch. Rt nhiu cng ty lp d tho theo nm, qu, thm ch l thng. Cc chi tiu hng nm phi c ln k hoch, sau so snh gia chi tiu d tnh, chi ph hin thc v hiu qu

hot ng trn c s nh k. Vic ny gip cho vic kim sot chi ph ca cng ty vn c m bo trc nhng bin ng theo ma. Th ba, tn sut xc nh ngn sch d kin phi c xc nh. Cc nh bn l phi xem xt ngn sch mt cch thng xuyn lin tc, thng l theo chu k 1 nm. Th t, t chc phi lp mt danh mc chi ph, bao gm: + Chi ph lin quan n cc khon u t di hn (nh l bt ng sn, c s vt cht, trang thit b). Chi ph hot ng bao gm cc khon bn ngn hn v chi ph qun l cn thit vn hnh doanh nghip. + Chi ph c nh l nhng g cn li mt cch tng i n nh trong khong thi gian thc hin mt ngn sch nh l chi ph an ninh ca hng v cc loi thu bt ng sn. . m khng tnh ti hiu qu kinh doanh ca cng ty. Nhng chi ph bin i l nhng chi ph c lin quan n hiu qu ca cng ty nh l tin hoa hng cho ngi bn + Chi ph trc tip pht sinh bi nhng b phn c th, theo danh mc sn phmnh l thu nhp ca thu ngn Chi ph gin tip nh l chi ph trng by ca hng, tp trung nhn vin + Cc chi ph t nhin khc nh l lng v cc chi ph khng c xc nh bi mc ch mua hng. Chi ph hot ng c phn loi da trn c s mc ch hoc hot ng m chi ph thc hin. Nm l mc chi tit ca ngn sch phi c xc nh r rng. Chi ph phi c phn b n tng b phn, tng danh mc, tng sn phm. Ngn sch cng chi tit th chi tiu cng c tnh ton y . Su, cn phi c mt ngn sch linh ng. Mt ngn sch qu cng nhc s khin cho nh bn l khng th thch nghi vi thay i ca iu kin th trng, cng nh khng th tn dng nhng li th bt ng, hoc gin thiu chi ph. 2. 2. 2 Pht trin k hoch d tho ngn sch Cc bc pht trin mt d tho ngn sch : Mc tiu phi c xc nh. Mc tiu phi da trn nn tng nhu cu khch hng, nhn vin, qun l. Cc ch tiu hot ng phi c t ra. Nhng ci ch tiu bao gm s cp dch v khch hng, mc thng cn thit thc y hot ng ca nhn vin v gim thiu chi ph nhn cng...

 Chi tiu phi c ln k hoch trong k hot ng. Trong d ton ngn sch u tin, t chc phi bt u d ton, ra mc tiu v ch ra cc chi ph cn thit t c mc tiu. Mi chi ph phi c quyt nh hp l hon thnh ngn sch. Vi s gia tng ngn sch, t chcphi s dng nhng ngn sch c v nhng ngn sch hin ti nh l mt hng dn thm hoc gim bt chi tiu ti k ngn sch tip theo. Ngn sch hng nm phi c xc nh. Cc chi ph t chc bn l phi tr nh tin thu, lng, chi ph mua hng, qung co trong mt nm. Kt qu phi c theo di. Th nht, chi tiu hng nm phi c so snh vi k hoch chi tiu trc , tm ra nhng sai lch v l do cho sai lch . Th hai, t xc nh cc mc tiu c hay khng c p ng. Ngn sch phi c iu chnh. Nhng chnh sa, thay i trong ngn sch ban u phi c thc hin m bo t chc c th thc hin tt mc tiu ra.
Cc quyt nh s b v ngn sch
Ai l ngi chu trch nhim phc tho ngn sch? K d tho ngn sch

Ngn sch d kin thng nh th no? Gi ca dng sn phm no c s dng? Nhng mc chi tit no c s dng? Lm th no xy dng mt ngn sch linh hot? M c tiu Hiu sut tiu chu n

Pht trin k hoch d tho ngn sch

Chi ph d kin Chi ph thc t nh gi kt qu

iu chnh

Tin trnh d tho ngn sch

Trong qu trnh ln k hoch v thc hin mt d tho ngn sch, t chc cn xem xt cn thn s lu chuyn tin t, chnh l s tng quan gia lng tin thu c v thi gian thu tin vi cc lng tin chi ra v thi gian chi tiu trong mt thi

k c th. Trong qun l s lu chuyn tin t, cc khon thu thng c d kin l s c thu hi trc khi thanh ton chi ph, nu khng, cc khon vay ngn hn hoc li nhun cha phn phi s c s dng thanh ton chi ph tn kho. 3 Phn b ngun lc 3. 1 Tm quan trng ca vic phn b cc ngun chi ph khc nhau Chi ph bn l c chia thnh vn v cc khon chi ph hot ng. Nhng khon chi thuc v vn l nhng khon u t di hn vo ti sn c nh. Chi ph hot ng l nhng khon bn hng ngn hn, chi ph qun l duy tr hot ng kinh doanh. Trc khi a ra cc quyt nh v vic phn b ngun lc, phi xc nh r tm quan trng ca vn v chi ph hot ng. gim cc khon u t, mt vi nh bn l nhn mnh rng s pht trin trong u t bt ng sn c th trang tri cho chi ph i mi, chi ph c inhYu cu ca nhng ngi thu bt ng sn phn nh s bo ho ca khu vc, s tng trng ca khng gian bn l do s ph sn ca mt s nh bn l khc to ra s thiu ht nhu cu Vic phn b ngun lc c tnh l chi ph c hi trong k ton. 3. 2 Nng sut ca h thng Trong vi nm gn y, do s tht thng ca doanh s bn hng, s tng trng kinh t hn hp, s gia tng chi ph lao ng, s gia tng cnh tranh v cc nhn t khc, cc t chc bn l cn phi t ra mc tiu tng nng sut ca h thng m bo hot ng hiu qu ca t chc. Nng sut c th c m t bi chi ph trong mt thi k, nh l phn trm doanh s bn, thi gian nhn vin thu ngn hon thnh mt giao dch, s lng khch hng mua hng hng ngy, li nhun bin, doanh s bn trn mi foot vung. Nng sut c th c ci thin theo hai cch. Mt, t chc c th tng hiu qu lm vic ca cng nhn, phn b hp l khng gian trng by v cc nhn t khc nh l cc chng trnh hun luyn, tng cng qung coHoc c th gim chi ph bng cch t ng ho, tm kim nhng ngun cung vi gi thnh r hn, linh hot trong hot ng

IV CC KHA CNH QUN TR HOT NG CA DOANH NGHIP BN L Trong cng vic kinh doanh ca mnh, cc gim c iu hnh vic bn l cn thc hin hng lot cc quyt nh nh l: Cu trc v kch c ca hng nh th no l ti u? Mi quan h gia khng gian ca k, v tr k v doanh s bn ca sn phm l g? Tng doanh s ca ca hng s thay i th no nu c s thay i khng gian v v tr k? Nhn vin lm th no thch hp vi lu lng khch hng? S gia tng nhn vin s lm thay i nng sut lao ng nh th no? S dng hnh thc t phc v so vi s dng nhn vin bn hng c nh hng g ti doanh s ca tng dng sn phm? Hiu qu ca vic s dng nhng vt liu xy dng khc trong vic bo dng ca hng? Lm th no kim sot tt hn chi ph nng lng? Lm th no qun l hng tn kho mt cch thch hp? Lm th no gim s lng hng ho b nh cp m khng lm nh hng ti nhn vin v khch hng? Giao dch tn dng phi c qun l nh th no t c hiu qu cao nht? Tin hc ho s gia tng hiu qu hot ng nh th no? Nhng k hoch qun tr ri ro no cn c ra? 1 Cu trc v kch c ca hng i vi mt t chc bn l, nh v ca hng mt khu trung tp mua sm s tt hn mt khu vc c nhu cu mua sm thp, s dng nhng c s sn c s tt hn vic xy mi, tn dng cc thit k, b tr ca hng c khuyn khch. Tuy nhin cc quyt nh ny phi ph thuc vo chin lc kinh doanh ca doanh nghip. Cc quyt nh quan trng v cu trc chui ca hng bn l l s dng cc mu ca hng, ni m nhiu ca hng s dng mt mu xy dng, cch b tr v nhng tiu chun hot ng tng i ging nhau. Cc hnh mu ca hng em li nhiu li ch. Chng lm cho vic xy dng v qun tr c d dng, gim thiu chi ph xy dng, a ra nhng ch tiu hot ng chun, to iu kin lun chuyn nhn vin gia cc ca hng... Tuy nhin vic ph thuc nghim ngt vo mt hnh mu c nh no c th

gy ra s cng nhc, tht bi trong vic khai thc nhng yu t mang tnh vng min, thiu sng to. Bn cnh vic s dng cc hnh mu chun ca ca hng, mt vi chui bn l s dng chng trnh hp l ho bn l, i hi mc tp trung qun l cao vi nhng nhng th tc hot ng trn mi giai on ca qu trnh kinh doanh. Nhng kha cnh hot ng ca mt chui bn l hu nh ging nhau i vi mt s ca hng. S qun l nghim ngt v tiu chun ho khin cho cc vn v k thut c ban hnh v qun l mt cch d dng. 2 Phn b khng gian T chc cn ch trng n vic phn b khng gian lu tr ca ca hng. H cn s dng cng hiu qu cng tt cc c s vt cht, xc nh c khng gian trng cng nh v tr ca tng loi sn phm. i khi, t chc cng cn loi b hon ton mt dng sn phm no bi chng chim qu nhiu khng gian lu tr nhng khng em li doanh thu v li nhun. Vi cch tip cn qun l khng gian t trn xung, t chc bn l phi bt u vi tng s khng gian c sn ca ca hng, phn chia khng gian vo cc hng mc, sau b tr sn phm. Tri ngc vi cch tip cn trn, cch tip cn t di ln bt u thc hin k hoch cp sn phm ring l, sau n cc loi, tng s ca hng, v mc tng th ca cng ty. Nhng tiu thng thng iu chnh s phn b khng gian nhm p ng khch hng v s khc bit gia cc th trng a phng. 3 S dng nhn cng Theo quan im qun tr, hiu qu ca qu trnh s dng nhn cng l rt quan trng v mt vi l do sau: Th nht, chi ph cho nhn cng rt cao. i vi cc t chc bn l, lng v hoa hng c th chim ti hn 40% chi ph hot ng. Th hai, vic tuyn dng nhng nhn vin c nng lc khin cho chi ph tuyn dng, o to, v hu i tng ln. Nhng nhn cng gi r c th khng c k nng bn hng, c thi khng tt i vi khch hng, gy ra li giao dch.

 Nng sut thu c khi ng dng cng ngh vo bn hng cao hn nhiu so vi vic s dng nhn cng, tuy nhin, nhiu t chc bn l vn duy tr vic s dng nhiu nhn cng. Nhng quyt nh v nhn cng thng chu s tc ng bt ng t nhu cu ca khch hng. V th, mc d cc nh bn l bit rng h cn tng thm nhn vin vo ma cao im v gim lng nhn vin vo nhng ma thp im, nhng h vn phi duy tr tnh trng tha hoc thiu nhn vin d cho thi tit thay i, i th cnh tranh ra nhng chin lc bn c bit, hay nhng n lc xc tin bn ca nh cung cp. Cui cng, s hnh thnh t chc cng on ca t chc hn ch hot ng ca t chc cng on do cng nhn sng lp. Trong trng hp ny, iu kin lm vic, lng bng, nhim v cng vic, mc ph cho hot ng ngoi gi, ch tiu o lng hiu qu, th tc chm dt hp ng, li th kinh nghim, cc tiu ch thng cp v cc nhn t khc c quy nh trong hp ng lao ng. Nhng khng phi cc t chc bn l ch chp hnh cc iu khon ca hp ng, nhng xut linh hot v nhn s vn c th c p dng. Mt s phng php c th s dng tng nng sut lao ng: Thu nhn cng: Cn xem xt cn thn kh nng ca nhn vin trc khi tuyn dng, vic ny c th gip gim thiu chi ph, ng thi m bo hiu qu cng vic. D on khi lng cng vic: khi lng cng vic cho tng ma, tng tun, tng ngy, tng thi im, nhng ch s cn thit, nhng loi nhn vin u c th c d bo trc. Khi thc hin cng vic d bo, chi ph nhn cng cn phi cn bng vi tn tht gy ra do kh nng mt khch hng khi khch i qu lu. Ngy nay, mt s t chc bn l s dng cc phn mm vi tnh h tr trong vic lp k hoch v nhn cng. Tiu chun ho cng vic v o to cho: Thng qua vic tiu chun ho cng vic, nhim v ca nhng nhn vin cng v tr trong nhng b phn khc nhau nh thu ngn, th kho, nhn vin ng gi v nhn vin x l khiu ni ca khch hng c m bo tnh thng nht. Vi vic o to cho, nhn vin c th hc c nhng k nng thuc v nhng cng vic lin quan khc. Nh th, cng ty c th tng tnh nng ng ca i ng nhn vin v gim thiu s nhn vin. Nhng tiu chun nh gi hiu qu s dng nhn cng: Cng nhn phi c tiu chun nh gi r rng v phi c trch nhim thc hin cng vic

nh gi ny. Nhn vin thu ngn c nh gi da trn tc thc hin cc giao dch. Nhng nhn vin thu mua c nh gi da trn doanh thu ca b phn v vic s dng cc chnh sch gim gi. Cc nh qun tr cp cao phi c nh gi da trn doanh s bn v li nhun t c. Ch i ng: Ch lng thng, thng cp, cng nhn c th to ra nhng hiu qu tt. N nng cao ng lc lm vic cho nhn vin. V d nh nhn vin thu ngn s gim c nhng sai st trong qu trnh giao dch nu h bit hoa hng c tr da trn vic gi cho nhng sai st di mt phn trm nht nh no ca ton b giao dch. Hnh thc t phc v: Chi ph nhn cng c th c gim thiu mt khon ng k nu nhng c s t phc v c s dng, ng thi cng gip gim bt nhu cu v nhn cng. Tuy nhin, c hai im cn lu v hnh thc t phc v. Th nht, hnh thc t phc v yu cu cao v kha cnh trng by hng ho, s hiu bit v thng hiu, s phong ph v chng loi hng ho, v nhng hng ha, dch v vi tnh nng n gin. Th hai, mt s khch hng s cm thy dch v mnh nhn c l khng y khi gim thiu hoc gii hn s lng nhn vin bn hng bng hnh thc t phc v, t hn ch vic bn cho. Thi gian lm vic: Nhng nhn vin di hn c khuyn khch s dng. Ni chung, nhng nhn vin ton thi gian lm vic vi mt khong thi gian di hn, nng sut cao hn so vi nhng nhn vin bn thi gian hoc nhng nhn vin lm vic trong mt khong thi gian ngn. Nhng nhn vin k cu thng c hiu bit hn, quan tm n thnh cng ca t chc hn, yu cu mc gim st thp, ho ng vi khch hng, sn sng chp nhn v c kh nng thch ng vi s thay i ca mi trng bn l. 4 Bo dng ca hng Bo dng ca hng bao gm tt c cc hot ng lin quan n qun l c s vt cht. Mt s c s vt cht phi c bo qun tt nh bi gi xe ngoi tri, li vo v ca thot him, nhng du hiu bn ngoi v khng gian trng by, nhng khu vc gip ranh vi ca hng, ni tht, tng, sn, iu ho khng kh v nhng thit b s dng in Mt vi quyt nh v bo dng ca hng: Nn lm g bo dng cc c s vt cht ngoi tri? Vic bo dng ca hng nn c tin hnh bi nhn vin trong ca hng hay cc chuyn gia t bn ngoi?

 Nhng hng mc cn sa cha c c phn loi theo mc h hng? Lm th no kp thi sa cha c s vt cht? Tn sut bo dng ca hng? Nhng hot ng c bit bo dng ca hng c c thc hin thng xuyn? Vic bo dng ca hng c b nh hng bi tnh thi v? Mt thit b, phng tin thng c s dng bao lu trc khi c thay mi? K hoch thay mi c ra nh th no? Nhng tiu chun no c t ra cho vic bo dng ca hng? Cc tiu chun c cn bng c chi ph v mc mong mun ca vic bo dng? Cht lng ca vic bo dng ca hng nh hng n nh gi ca khch hng n doanh nghip, tui th ca c s vt cht cng nh chi ph hot ng. Khch hng khng thch nhng ca hng mt v sinh, mc nt hoc c bo dng km. iu c ngha l cn thng xuyn lau chi c, thay mi nhng bng n hng, nh k sn sa mt tin ca hng to ra hiu ng sng. Mt vi chui ca hng th i xa hn bng vic thay th c vo mt khong thi gian ging nhau m bo hiu ng mu sc v nh sng mi ca hng trong chui u ging nhau. 5 Qun tr nng lng Ngy nay khi gi nhin liu khng ngng tng nhanh trong hn 2 thp k qua, qun tr nng lng tr thnh mt vn quan trng cn c xem xt k lng i vi cc t chc bn l. i vi nhng t chc c nhng nhu cu c bit, nh l ca hng thc phm hoc hoa ti, qun tr nng lng l mt vn c bit quan trng. Vic kho st nhng ca hng truyn thng ca chui siu th cho thy chi ph nng lng hng nm ca nhng ca hng ny vo khong 1% doanh thu. Mt s bin php qun tr ngun nng lng mt cch hiu qu: S dng nhng vt liu cch nhit c cht lng tt trong xy dng v i mi ca hng tit kim chi ph nng lng. iu chnh li mc nhit vo nhng gi khng cao im. Vo ma h, cn gim vic s dng iu ho nhit vo nhng gi vng khch, ngc li, vo ma ng, my si cn c t mc hot ng thp vo nhng gi vng khch. S dng nhng h thng my tnh cho php iu khin cc phn on nhit trong ca hng sao cho st vi cc mc nhit cho php nht.

 Cn c mt h thng my ch gim st cc hot ng, thao tc iu chnh nhit , nh sng, l si, iu ho khng kh nhiu ca hng chi nhnh t mt vn phng duy nht. S dng nhng bng n hiu sut cao v bng n chn lu hunh quang thay cho nhng thit b chiu sng truyn thng tit kim nng lng. Lp t h thng iu ho khng kh ht m kim sot tt m nhng khu vc c bit, nh l khu vc ng lnh (i vi khu vc ny cn gim thiu ti a s ngng t hi nc). V d nh: Siu th Big C Nam nh s dng nhng ng dng cng ngh xanh, cho php tit kim in nng so vi mt trung tm thng mi thng thng nh l: Ton b cc bng n dng chiu sng ti Big C Nam nh l n hunh quang T5, cho php tit kim 35% in chiu sng so vi n hunh quang T8 s dng trc y. Big C Nam nh cng c trang b h thng gim st v qun l in nng, cho php kim sot lin tc mc tiu th in nng cng nh cht lng s dng in ti cc b phn ca trung tm thng mi, t ch ra nhng im cn ci thin v gip ti u ha cc quyt nh u t mi v trang thit b. H thng Bn t lnh: h thng bn t lnh s vn hnh vo ban m, khi gi in r, tch tr nng lng di dng lnh, v s gii phng ngun nng lng ny vo ban ngy, khi gi in cao, nh tan chy, t cung cp kh lnh cho h thng iu ha ca trung tm thng mi. S dng vt liu c tnh cch nhit tt nht nh gch chng nng, tng cch nhit v cch m 3D, mi chng nng gip gim thiu vic s dng iu ha cn bng nhit trong khu vc siu th. Ton b h thng t quy ng lnh c hiu sut tit kim in cao hn so vi quy k lnh thng thng nh cc l chn gip gim tht thot kh lnh, cho php bo qung hng ha lun ti ngon, t tiu chun cht lng nhng s dng t in hn. Cc cng ngh xanh k trn mang n nhng hiu qu r rt, cho php Big C Nam nh tit kim khong 20% lng in nng s dng so vi mt trung tm thng mi bnh thng.

6 Qun tr hng tn kho Cc t chc bn l s dng vic qun tr hng tn kho qun l v duy tr mt loi hng ha nht nh trong khi t hng, vn chuyn, x l v tnh ton cc chi ph trong qu trnh lu gi, kim tra. Qun tr hng tn kho c ba gian on lin quan n nhau: nh bn l n nh cung cp, nh cung cp n nh bn l, v nh bn l n khch hng.
Nh bn l t hng vi nh cung cp. Nh cung cp chuyn hng n cho nh bn l.

Nh bn l tin hnh x l hng ho v giao dch vi khch hng

u tin, nh bn l phi t hng vi nh cung cp da trn d bo v doanh s bn cng nh cc hnh vi thc t ca khch hng. S lng v s phong ph cng c yu cu trong qu trnh giao dch. Khi lng v chu k t hng tu thuc vo s gim gi cng nh chi ph lu kho. Tip theo, cc nh cung cp phi p ng n t hng ca nh bn l v chuyn hng ho n kho hoc trc tip n ca hng. Khi nh bn l nhn c hng, phi tin hnh x l hng ho tnh trng sn sng lu thng (loi b nhng bao b vn chuyn, dn nhn gi v t vo khu vc bn) v hon thnh giao dch vi khch hng. Mt vi giao dch khng th hon thnh cho n khi hng ho n tay khch hng. Mt chu k mi li bt u khi nh bn l tip tc t hng. Mt vi nhn t cn quan tm trong qu trnh qun tr hng tn kho: Cn iu phi hng ho nhn c t nhng nh cung cp khc nhau nh th no? C bao nhiu hng ho c bn ra so vi khi lng lu kho? Hng ho c thng c di chuyn t khu vc khng bn n khu vc bn trong ca hng khng? Nhng chc nng lu kho no c thc hin trong khong thi gian ngh ca ca hng?

 Kh nng cn bng t c s kt hp tt nht gia thi gian giao hng nhanh v chi ph vn chuyn cao hn? Nhng h tr d kin c th n t nh cung cp trong vic lu tr hng ho v trng by sn phm? Mc h hng no ca hng ho a vo ca hng c chp nhn? Nhng hng ho no khch hng c th t vn chuyn? nng cao hiu qu qun l hng tn kho, mt s t chc bn l tham gia vo cc k hoch kim k nhanh hng tn kho. Vi k hoch phn ng nhanh (QR) vi hng tn kho, cc t chc bn l s gim s hng tn kho gi trong tay bng vic t hng thng xuyn vi s lng t. Vic ny i hi t chc bn l phi c quan h tt vi nh cung cp, s phi hp vn chuyn hng ho, gim st cht ch mc hng tn kho v thng xuyn truyn thng vi nh cung cp thng qua cc d liu in t hoc cc phng tin khc. Vi t chc bn l, m hnh QR s gim thiu chi ph lu kho, cng nh khng gian cn thit lu tr sn phm, v lm cho cc t chc ph hp vi iu kin ca th trng hn nh vic b sung hng ho mt cch nhanh chng. i vi nh sn xut, h thng ny gip ci thin t l lun chuyn hng tn kho v to ra ngun cung tt hn v ph hp vi nhu cu ca khch hng nh nhng d liu theo di bn hng thc t. Thm vo hiu qu ca h thng s khin nhng t chc bn l trung thnh hn vi nh cung cp. QR l mt h thng hiu qu khi s dng vi nhng hng ho sn sng bn, c th gim khi lng t hng ti mc ti thiu, lm mi c s vt cht, thun tin cho trao i d liu in t.Cc hng ho sn sng bn trong h thng QR phi c tm thy ti ca hng trong iu kin trc tip trng by, khng c s chun b no ca ngi bn l. S dng m hnh QR cng c ngha l nhng nh cung cp cn suy ngh li v khi lng t hng ti thiu. Mt khi lng t hng ti thiu mi c th khin cho t chc bn l ti cu trc li cc b phn ca ca hng. H thng trao i thng tin in t (EDI) cho php t chc bn l s dng m hnh QR mt cch hiu qu nht, khi khng cn giy t m thng qua cc mi lin h my tnh vi my tnh gia nh cung cp v nh bn l.

Mt vi t chc bn l s dng h thng logistic. y l mt qu trnh di chuyn hng ha t nh cung cp n khch hng mt cch nhanh chng nht vi chi ph hiu qu nht. Khng ging cc phng php qun tr hng tn kho khc, logistic lin quan n s ph thuc ln nhau gia giao thng vn ti, lu tr, qu trnh t hng, ng gi, mua hng v cc dch v khch hng. N cng gim st cc quyt nh qun tr hng tn kho nh l lng hng lu chuyn trong chui cung Nu h thng logistic hot ng hiu qu, cng ty s gim c s thiu ht hng tn kho, tr hng tn kho, tng cng dch v khch hng. 7 An ninh ca ca hng Vic m bo an ninh ca ca hng lin quan n hai vn c bn l an ninh ca con ngi v an ninh ca hng ho. 7.1 An ninh i vi con ngi i vi vn an ninh ca con ngi, cc nghin cu ch ra rng cc khch hng v nhn vin cm thy thiu an ton ti nhng im bn l hn h tng cm thy trong qu kh. Mt cuc kho st cho bit so vi nm 1990 c t hn 20% khch hng mua sm vo ban m hin ti. Nhiu ca hng m ca sm hn vo Ch nht m bo 40% giao dch trong ngy din ra trc bui chiu do con ngi cm thy an ton hn khi mua sm vo ban ngy. Gn mt na khch hng tin rng cc trung tm thng mi khng an ton cho h nh trc kia. 1/6 ngi tui 60 tr ln khng ra ngoi vo ban m. 1/3 khch hng ngng n cc trung tm thng mi khng an ton, hoc ch n vo nhng gi nht nh. Tm li, mc d t l ti phm quc gia gim, nhng con ngi vn c tm l lo lng khi i mua sm. Nhiu ca hng khng hot ng khi tri ti, khch hng cng rt ngn thi gian mua sm. V bi xe tr thnh mt trong nhng ni m nh ca con ngi, khi m h s phi bng qua mt bi xe rng ln hn bt k iu g khc. Mt vi bin php c s dng gii quyt vn an ninh con ngi: Thu nhn vin an ninh v cung cp ng phc cho h nhm to ra mt s hin din hu hnh lm khch hng cm thy yn tm, ng thi cnh co nhng tn trm.

 S dng nhng nhn vin an ninh b mt nhm ngn chn nhng n lc phm ti m nhng nhn vin an ninh hin din c th b qua. S dng cc h thng chiu sng cho bi xe ng thi tng cng nhn vin an ninh tun tra thng xuyn khu vc ny. S dng h thng camera v cc thit b qut gim st thng xuyn trong v ngoi ca hng. i vi mt s khu vc mua sm, cn c lnh gii nghim cho thanh thiu nin. Tht cht vic qun l c s d liu. Vic chuyn tin mt n ngn hng cn c thc hin thng xuyn di s tr gip ca nhng nhn vin an ninh c v trang. 7.2 - i vi an ninh hng ho i vi an ninh ca hng ho, gim thiu vic mt trm, c ba im cn c xem xt trong k hoch hot ng ca nh bn l. Th nht, vic trnh cc tn tht cn c tnh ton n khi thit k v xy dng ca hng nh l v tr li vo, phng thay , khu vc vn chuyn hng ho... cn c xem xt. Th hai, cn phi kt hp cc bin php an ninh nh kim tra l lch nhn vin, s dng nhng nhn vin an ninh v cc thit b bo m an ninh, gn nhn hng ho Th ba, cc nh bn l cn truyn t tm quan trng ca cng tc phng chng mt mt n nhn vin, khch hng v cc nh cung cp, cng nh cc bin php gim thiu s mt mt. Mt vi bin php gim thiu mt mt hng ho: Nhng th sn phm, nhn vin an ninh, camera, s gim st nhn vin, v chung chng trm. cn c s dng. Bo v mt tin ca hng cng cn c tin hnh. Nhiu t chc bn l v mt s siu th s dng phng n gim st in t. Nhng tm th c nh km trn hng ho. Cc th ny c th c nhn bit bi cc thit b in t c t li ra vo. Nu nhng tm th khng c ly ra bi nhn vin bn hng hoc c kh nhiu bi my qut, chung bo ng s reo. Ngoi ra, hin nay cc nh bn l cng c th s dng nhng nhn phi-in t kim sot hng ho. Nhng nhn ny c nh cht ln sn phm, v ch c loi b bi nhng thit b tch nht nh, sn phm s khng th s dng c nu khng loi b th ny. Nhiu cng ty kim tra thng tin chi tit ca mi nhn vin.

 Nhng nh bn l khc nhau c nhng chng trnh hun luyn nhn vin khc nhau nhm gim thiu s nh hng ca s tn tht v ng thi khuyn khch nhn vin thc hin cc bin php gim thiu tn tht. Nhiu nh bn l ui vic nhn vin v truy t hnh vi trm cp nu cc hnh vi ny b pht hin. To n c ngh a ra nhng hnh pht nghim khc hn, mt s khu vc, cc thm t cn c trao quyn bt gi nu pht hin nhng tn trm. Mt vi ngi mua sm c thu gim st cc hnh vi trm cp ch khng ch thc hin cc cuc kho st hnh vi mua ca khch hng. Khi t ra v thc hin mt k hoch an ninh cn xem xt s tc ng ca k hoch ln tinh thn ca nhn vin, s thoi mi ca khch hng v mi quan h vi nh cung cp. V d nh vic nhn vin v khch hng c th cm thy khng thoi mi khi cm thy qu nhiu camera gim st khi mua sm. 8 Bo him i vi mt t chc bn l, vic mua bo him m bo cho t chc bn l trc nhng ri ro nh ho hon, cc tai nn ca khch hngMt s loi bo him thng c cc nh bn l mua l tr cp cho cng nhn, trch nhim x hi, trch nhim sn xut, ti sn v trch nhim ca nh qun l. Nhiu nh bn l chi tr mt s loi bo him sc kho cho nhng nhn vin chnh thc ca h. i lc, nh bn l s tr ton b ph bo him, nhng thi im khc, nhn vin phi tr mt phn hoc ton b chi ph bo him. Nhng quyt nh v bo him c xem xt mt cch cn trng, v nhiu l do. Th nht, chi ph bo him tng ln rt nhiu so vi qu kh, trong mt vi trng hp, tng ln gp i. Th hai, cc t chc bo him gim i mt lng ng k phm vi bo him ca h, hin ti, h yu cu nhng khon khu tr cao hn trc khi gii quyt nhng khiu ni ca khch hng, hoc khng cung cp dch v bo him cho mi kha cnh ca hot ng. Thm vo , ngy nay, c rt t t chc bo him cung cp dch v cho cc nh bn l hn so vi trc y, iu ny gii hn s la chn ca nh bn l. V nhng bo him chng li nhng nguy c t mi trng l rt quan trng. Tm li, i vi mt bch ho hoc nhng ca hng chuyn bit, chi ph bo him thng chim khong 1% doanh thu.

Kt qu l, nhiu t chc bn l vin n nhng chng trnh tn km nhm gim mc tn thng ti nhn vin v p ng nhng i hi ca khch hng i vi nhng iu kin nguy him hoc khng an ton, ng thi gi mc ph bo him. Nh l vic trang b sn chng trt, thm v thm cao su li vo; thng xuyn kim tra, bo dng thang my, thang cun; thng xuyn din tp phng chy cha chy; thit k v xy dng nhng ca hng, nh kho, trung tm phn phi c th chu la; xy dng nhng khu vc ring bit i vi nhng sn phm c tnh nguy him cao; a ra nhng chng trnh hun luyn ph hp cho nhn vin 9 Qun tr tn dng Qun l tn dng lin quan n cc chnh sch v vic thc thi cc chnh sch ca nh bn l khi nhn c thanh ton ca khch hng. Mt vi quyt nh quan trng cn xem xt trong qun l tn dng: Nhng loi hnh thanh ton no c chp nhn? Mt vi nh bn l ch chp nhn thanh ton bng tin mt, tin mt hoc sc c nhn, tin mt hoc th tn dng, tin mt hoc th ghi n, hoc tt c cc phng thc. Ai l ngi iu hnh cc d n tn dng? Mt cng ty bn l c th s hu cc h thng tn dng hoc chp nhn th tn dng (nh l Visa. Master Card) Nhng khch hng no yu cu thc hin thanh ton bng sc hoc thanh ton tn dng? i vi nhng khch hng thanh ton bng sc, cn phi c nhng giy t xc nhn, nh l bn photo giy chng minh... i vi vic mua hng tn dng, nhng khch hng mi s phi p ng nhng yu cu nh l tui tc, ngh nghip, thu nhp hng nm. Nhng khch hng hin ti s c nh gi thng qua s d n v hn mc tn dng trong k ca h. u l s cn bng gia chi ph giao dch tn dng cho php v li nhun tng thm do doanh s bn hng tn dng? Nhng hn mc tn dng no c s dng? T chc bn l phi c k hoch xc nh khi no th nhng khon ph ti chnh c p dng, mc li sut c p dng, khon phi tr ti thiu hng thng l bao nhiu. Thi h x l cc khon phi tr hoc cc ti khon qu hn? Mt vi nh bn l s dng cc cng ty t bn ngoi theo di cc ti khon qu hn.

Trong qun tr tn dng, cc t chc bn l nhn chung cn cn bng kh nng tn dng to ra ngun thu b sung i vi cc chi ph thanh ton tn dng. Ngoi ra c th bao gm kim tra, giao dch v cc ph tn thu n, k c n xu. Nu mt t chc hon thnh cc chc nng tn dng, n phi chu mt khon chi ph. Nu s dng cc t chc tin dng bn ngoi, cng ty phi trang tri chi ph tr cho t chc tn dng. 10 Tin hc ha Hin nay, do s gim gi ca cc thit b tin hc v cc phn mm lin quan, rt nhiu nh bn l chn tin hc ho nng cao nng sut ca h. iu ny c th hin r nht khu giao dch v thanh ton cho khch hng, v cc t chc bn l c th giao dch mt cch hiu qu, nhanh chng cng nh c th qun l nghim ngt hng tn kho. Thng thng, cc t chc s dng h thng UPC - h thng cho php nhn vin thu ngn tnh tin cho khch hng thng qua vic h tr ca my qut. H thng ny s lu tr d liu v hng bn, hng tn, cng nh thng tin chi tit ca khch hng. H thng UPC c th gim chi ph bi vic rt ngn thi gian giao dch, hun luyn nhn vin, gim thiu sai st Thm vo , nh bn l c th nng cao nng sut nh vic qun l tt hn hng tn kho, gim thiu h hng, tng lng bn. T chc c th c c nhng d liu chi tit da trn c s ca tng mt hng, h tr cho vic bi tr ca hng v cc k hoch v hng ho, thit lp khng gian cho tng mt hng, b sung hng tn kho. Tuy nhin h thng ny cng c nhc im. Th nht l h thng UPC s khng t c hiu qu nu hng ho khng c dn m vch UPC, vic dn nhn khin t chc phi gnh chu khon chi ph do vic dn m mang li. Th hai l bi v con ngi khng c c h thng k hiu UPC, v th nhiu quc gia ban hnh lut v gi ca m i vi tng gi bt buc ring bit. Vic ny lm gim s lng lao ng t chc bn l tit kim c do vic dn nhn ln tng k sn phm thay v tng sn phm mt. Cng vi s pht trin khoa hc cng ngh, c mt s pht minh lin quan n thanh ton qua my tnh c ra i. Chng bao gm nhng my qut khng dy, cho php nhn vin thu ngn x l nhng hng ha nng m khng cn phi nhc chng ln, nhng th nhn dng sng v tuyn in (RFID), nhng th ny s pht ra mt

on m c tn s v tuyn c bit khi c t gn cc my thu pht thch hp (phng php ny nhanh hn m UPC v thch hp trong iu kin kh hu khc nghit), h thng nhn dng ging ni (c th kim tra tng n hng da trn c s ging ni ca nhn vin t hng.) Nhiu t chc bn l pht trin h thng thanh ton qua my tnh thnh h thng cc im bn hng in t. H thng ny c th thc hin tt c nhim v ca h thng thanh ton trn my vi tnh v cng c th kim tra v m nhim vic giao dch, cung cp nhng bo co tc thi v doanh s, kim sot v thay i gi, gi v nhn tin nhn ni b, nh gi nhn vin v kh nng sinh li... Trong nhiu trng hp, h thng cc im bn hng in t c s dng cng vi h thng thng tin ca t chc. Cc thit b u cui ca h thng cc im bn hng in t c th c lp hoc c tch hp vi my tnh trong ca hng hoc my ch tr s chnh. Bn phm, my in, my qut, bt in t hoc mn hnh c s dng ty theo nhu cu ca t chc bn l. Ngoi ra, cc t chc bn l cn c th s dng my tnh cho mt s hot ng khc nh: Dng o to, ln lch cng tc v tnh lng cho nhn vin. Dng d on doanh s v chun b d tho ngn sch. t v x l hng tn kho, v qun l nhng trung tm phn phi. Gim thi gian thanh ton v li giao dch. Lin lc vi nh cung cp. Thu thp thng tin. lu tr v truy lc nhng h s tn dng. to lp v duy tr c s d liu. Phn b khng gian bn hng v chi ph qung co. Phn tch cc hot ng. 11 Qun tr khng hong Mc d a ra nhng quyt nh ti u nht trong phm vi c th, cc t chc bn l vn phi i mt vi nhng tnh hung ri ro. Ri ro c th l mt m chy, ng nc hng, hoc thi tit xu ph hng ca hng, mt tai nn trong bi u xe, mt tn trm hoc tnh trng sc kho km ca ch s hu, s tng gi ngun cung, nhng thm ho thin nhin V d nh l:

V ho hon xy ra ti Trung tm Thng mi Quc t ITC (International Trade Center) ti thnh ph H Ch Minh ngy 29/10/2002 lm thiu ri phn ln to nh v lm chn ng d lun hnh ph H Ch Minh.V ha hon cp i sinh mng 60 ngi, lm 70 ngi khc b thng. Thit hi ti sn hn 32 t ng.

Mc d nhng ri ro thng khng th d on trc cng nh cc tnh hung bt li lun c th xy ra, nhng c mt vi nguyn tc c t ra nhm gim thiu nhng ri ro: Nhng k hoch d phng phi c thit lp ng ph vi nhng tnh hung ri ro c th xy ra. l l do ti sao nhng nh bn l phi mua bo him, sao lu d liu cng nh u t ngun chiu sng phng trng hp mt in, a ra cc k hoch qun tr trong trng hp ch s hu trong tnh trng sc kho km Thm vo , t chc cn phi thng xuyn kim tra danh sch nhng vic cn phi lm khi xy ra s c, v d nh chy ca hng, c tai nn bi u xe Nhng thng tin cn thit cn c cung cp cho cc bn lin quan nh cu ho, cnh st, nhn vin, khch hng v cc phng tin truyn thng khi c s c xy ra. Nn hp tc, trnh xung t vi nhng bn lin quan. Cc quyt nh nn c a ra cng sm cng tt, s lng l c th lm tnh hnh tr nn ti t hn. Chui mnh lnh thc hin cc quyt nh phi r rng, v vic thc hin cc quyt nh phi c m bo y thm quyn hnh ng. V WALMART NG HONG CA CH BN L 1 - Gii thiu chung v WalMart WalMart Store, Inc (WMT) c thnh lp vo nm 1962 ti bang Arkansas (Hoa K) bi ngi sng lp Sam Walton v chnh thc tr thnh tp on mang tn WalMart Stores Inc vo ngy 31/10/1969. Vi mc doanh thu trn 421.8 t USD (2010), tng thu nhp trn ton th gii khong 25,5 t USD (2010) v lng nhn vin ln n 2.100.000 ngi (2010), WalMart khng ch l tp on bn l hng u th gii m cn l tp on t nhn c ng thnh vin nht th gii. Theo tp ch Fortune (Hoa K), WalMart c mnh danh l nh bn l hng ha c a chung nht.

2 - T chc hot ng ca WalMart V t chc hot ng, WalMart c phn thnh 3 b phn: Ca hng WalMart Hoa K, Sams Club v WalMart quc t. V hnh thc kinh doanh, WalMart kinh doanh 9 dng bn l khc nhau gm: i siu th (supercenters), bch ho tng hp (general merchandise stores), thc phm v dc phm (food and drugs), cc ca hng ru vang (bodegas), ca hng cash & carry (cash and carry stores), ca hng bn l thu ph thnh vin (membership warehouse clubs), ca hng may mc (apparel stores), cc ca hng gim gi (soft discount stores) v nh hng (restaurants). 2.1 - Ca hng WalMart Hoa K Ca hng WalMart Hoa K l b phn kinh doanh ln nht ca WalMart, vi doanh thu 258 t USD, chim 63.8 % doanh thu bn l nm 2010. B phn ny bao gm ba hnh thc bn l chnh l ca hng gim gi (discount stores), i siu th (supercenters), v cc th trng ln cn (neighborhood markets). Cc trung tm thng mi bn l (department stores) ch yu bn cc sn phm phi thc phm, mc d c chuyn dch theo hng tr thnh i siu th, vi nhiu thc phm hn trong danh mc hng ho. S phn chia ny cng bao gm b phn bn hng trc tuyn WalMarts online retailer. 2.1.1 - Ca hng gim gi WalMart Cc ca hng gim gi ca WalMart l nhng trung tm thng mi gim gi c kch c khc nhau t 51000 feet vung (4738,1 m2) n 224000 feet vung (20810,3 m2). Mt ca hng trung bnh c din tch khong 102000 feet vung (9476,1 m2). H bn nhng sn phm thng dng v mt s hng tp phm c chn la. Rt nhiu ca hng c nhng khu vn trong tm, hiu thuc, dch v chuyn pht nhanh Tire & Lube Express, hiu knh mt, studio nh, chi nhnh ngn hng, ca hng in thoi di ng, v ca hng thc n nhanh. Mt s c th c trm xng. Tnh n thng 10/2010 c 750 ca hng gim gi WalMart ti Hoa K. 2.1.2 - i siu th WalMart i siu th WalMart l nhng i siu th vi kch thc khc nhau t 98000 n 261000 feet vung (9104.5 n 24247.7 m2 ). Trung bnh, mt

ca hng rng khong 197000 feet vung (khong 18301.9 m2). i siu th WalMart khng ch c tt c nhng g m mt ca hng gim gi WalMart c, n cn bao gm cc dch v y ca mt siu th nh, tht v gia cm, bnh nng, c sn, cc sn phm t sa, thc phm ng lnh, hi sn ti sng v nhng sn phm t vn tc. Nhiu i siu th WalMart cng c vn, ca hng th nui, nh thuc, dch v chuyn pht nhanh, trung tm knh mt, studio nh, v nhiu ca hng khc nh l cc ca hng in thoi di ng, cc salon tc v mng tay, cc ca hng cho thu bng a, cc chi nhnh ngn hng a phng, cc ca hng thc n nhanh. Mt s cng bn xng du. Tnh n thng 10/2010, c 2843 i siu th WalMart ti Hoa K 2.1.3 Cc th trng ln cn WalMart Th trng ln cn ca WalMart l nhng ca hng tp phm rng trung bnh khong 42000 feet vung (3901.9 m2), chng c s dng lp y khong trng gia cc ca hng gim gi v cc i siu th, chng cung cp mt lot cc sn phm bao gm dng sn phm y ca hng tp ho, dc phm, cc sn phm chm sc sc kho v sc p, v mt s hng tp phm c la chn. Tnh n thng 10/2010, c 181 ca hng loi ny Hoa K. 2.1.4 Supermercado de WalMart L mt a im c m ku gi cng ng Ty Ban Nha Hoa K. 2.1.5 Marketside L mt chui ca hng tp phm mi ca WalMart c a vo hot ng vo thng 10/2008, cc ca hng ny c din tch nh hn mt na so vi siu th thng thng. Tnh n thng 10/2010, c tt c 4 ca hng Marketside Hoa K, tt c u tiu bang Arizona. 2.2 Sams Club Sams Club l mt chui cc cu lc b ch bn l cho thnh vin c s hu v iu hnh bi tp on Wal-Mart,

c thnh lp nm 1983 v t theo tn ngi sng lp ra Wal-Mart l Sam Walton. C th hiu, Sams Club l mt chui cc cu lc b ca hng, ni bn quyn thnh vin cho nhng ch ca hng bn l mun cung cp hng ha nhng khng ngun lc v khng th giao hng l cho khch hng. Sams Club c chia thnh ba loi l Business, Advantage v Plus. Sams Club bn cc hng tp phm, v hng ho ni chung. Ging nh hu ht cc cu lc b ca hng khc, Sams Club bn hu ht hng ho vi s lng ln v trc tip t cc tm nng (pallet). Khch hng thng xuyn ca Sams Club l nhng ca hng hng nm, tuy nhin, nhng ngi khng phi hi vin ca Sams Club cng c th mua hng y bng cch mua quyn hi vin trong mt ngy, hoc tr thm mt khon ph tnh vo sn phm (khong 10%, tr cc sn phm dc phm, caf, knh mt, hoc cc sn phm chc cn). Sams Club c b tr ging cc kho hng, ni hng ho c b tr trong cc thng thp dng lu kho. Tnh n 31/1/2009, Sams Club m 602 cu lc b ca hng thnh vin ti 48 bang ca Hoa K. Cc cu lc b ny thng c kch c t 70000-190000 feet vung (6500-18000 m2 ), vi mt kch thc trung bnh ca mt cu lc b vo khong 133000 feet vung (12400 m 2). Cc danh mc hng ho bao gm: trang sc, hng ho ca nhng nh thit k, knh mt, pha l v nhng hng ho c gi tr su tm, in t, hoa, hng may mc, thc phm cc loi. Hu ht cc ca hng ca Sams Club u c cc ca hng dc phm, ca hng chuyn pht nhanh, tim chp nh, tim bnh m, tim knh, ca hng hoa v qun caf. Sam's Club khng bn cc hng ho nhn hiu Sam's Choice hoc Great Value brands nh trong nhng ca hng Wal-mart. n 31/1/2009, doanh thu ca Sams Club l 46.9 t USD, trong thu nhp l 1.6 t USD. 2.3 - WalMart quc t WalMart quc t gm 4263 ca hng v 660000 cng nhn hot ng trn 15 quc gia ngoi Hoa K. Trong nm 2010, WalMart quc t c doanh thu ln n 100 t USD, chim 24,7 % tng doanh thu bn l.

Ti Bc M, WalMart hot ng ti Canada v Mexico. Tnh n nm 2010, WalMart c hn 300 chi nhnh (trong c hn 100 i siu th) ti Canada, s dng hn 82000 ngi lao ng. Ti Trung v Nam M, WalMart c hn 360 siu th v ca hng khc Guatemala, El Salvador, Honduras, Nicaragua, and Costa Rica. Ti Brazil, WalMart tr thnh chui siu th ln th 3 ti nc ny vo nm 2010. Ngoi ra, WalMart cn c mt s hot ng khc ti Chile. Ti Chu u, th trng chnh ca WalMart l Na Uy, Anh v Nga. Trong , nm 2006, doanh s bn hng ca cng ty con ca WalMart ti Anh chim 42.7% doanh s ca b phn WalMart quc t. n nm 2010, WalMart c 345 ca hng ti Anh. Ti Chu , WalMart c hot ng mt s nc nh n , Trung Quc, Nht Bn. Ti Chu Phi, WalMart ra nhng thng bo u tin cho thy vic bt u kinh doanh ti chu lc ny vo thng 9/2010.

Cp bc cng vic ti Wal-Mart

3 M hnh kinh doanh ca WalMart M hnh kinh doanh ca WalMart ch yu da vo vic bn nhiu loi hng ho tng hp vi gi lun lun thp. Wal-Mart p dng mc li nhun cc thp v chnh sch gi thp tng ngy (every day low price - EDLP). Theo tp ch Wall Street nhiu mt hng ca Wal-Mart thp hn i th t 8 - 27% (so vi Kroger, Albertsons, Safeway).

Li th theo quy m cho php Wal-Mart th thng lng vi nh sn xut, nh cung cp hng ho dch v c gi mua thp hn. Qun l kiu hin i, khng cn nhiu nhn cng, cng thm chi ph cho lao ng thp cng to mt li th ln cho Wal-Mart. n c nh vic Sam Walton ph b c chu k cao thp ko di hng chc nm trong gi bn cc sn phm tiu dng. M, mt mt hng nh nc gii kht Coke s c mt gi bn l tiu biu chng hn 1,37 USD vi loi chai hai lt, v c vi tun li c bn gim gi chng hn 1,09 USD hay thm ch 99 xu. Nhng t bn hng ny thng ko di trong vng vi ngy, v thng c ln lch trc t lu nhng chng vn to ra nhng chu k tiu th khng n nh. Ngi tiu dng chng li gi bn tiu chun bi h thng tch tr hng ho trong nhng k gim gi. Cc hng cung cp sa vo nhng t bng n sn lng do vic gim gi, nhng li cn phi bn vi gi tiu chun duy tr mt bin li nhun hp l. Cn cc ca hng th in u v tr hng cho nhng t khuyn mi, v by tr li kiu trng by, v i ph vi hng ng sn phm khng chu nhc nhch khi t gim gi kt thc. tr kh nhng chuyn , WalMart mun nhng hng bn hng cho mnh cng ht tt c cc khon gim gi ca cc t khuyn mi trong nm v tr vo tr gi sn phm ca nguyn mt nm. Th l WalMart a ra c ci gi bn l thp v c nh ca tng ngy. Hay nh vic WalMart yu cu cc nh sn xut b i ci hp giy bi bn ngoi nhng hp thuc kh mi v l do ci hp giy y khng bn chc, lm chon ch trn k by hng, ph phm giy bi, ph phm nhin liu vn chuyn ci hp, tn tin thit k ci hp, tn cng b sn phm vo hp trong khi ci hp giy y ch l mt ci hp v gi tr. Quyt nh ny tit kim c 5 xu cho mi sn phm, v 10 triu USD cho tt c sn phm bn ra ca WalMart, trong , mt na con s tit kim c chuyn cho ngi tiu dng, lm cho ci gi ca hng ho c bn WalMart lun r trong mt ngi tiu dng. 4 - Qun tr ngun nhn lc ca WalMart WalMart c s lng nhn vin vo hng ng nht th gii, khong 2.1 triu ngi (2010). Tuy th, WalMart c k hoch tng thm s lao ng ca mnh thm 500000 ngi trong vng 5 nm ti.

 qun tr lng nhn vin khng h nh ny, i hi WalMart phi b ra kh nhiu n lc trong qun tr nhn lc, nhm to ra hiu qu khi s dng nhn lc. Mt s b quyt trong qun tr ngun nhn lc c bit n nhiu nht l 10-foot, theo , Sam Walton, ngi sng lp ra WalMart pht biu rng mi nm, ng s i t nht 10 feet vung ca tt c ca hng trong h thng. Vi b quyt 10-foot ny, khng nhng Sam Walton c iu kin kim tra, nh gi hot ng ca ca hng v nhn vin trong ca hng, m cn to iu kin to ra nhng mi quan h thn thit gia qun l v nhn vin, gp phn thc y tinh thn lm vic ca nhn vin nh Sam Walton tng ni: lun l iu quan trng nht ti cn lm, i xung quanh ca hng ti c th lm bt c nhng g ti bit. Ti ngh rng ti gip c nhng nhn vin ca ti khi ti n thm cc ca hng. Ti bit c rt nhiu v nhng ngi lm tt cng vic, ti cng thy c nhng vn cn gii quyt v gip h gii quyt vn . Bt c ai mun l mt nh qun l bn l tt u phi lm nh ti c th nm bt tt s vn hnh ca ton cng ty. Bn cng cn to cho thnh vin trong t chc ca mnh cch thc v thi ng n khi lm vic vi khch hng. Sam Walton cng dng chic my ghi m nh l mt biu tng khng nh s quan tm v lng nghe thng xuyn ca ban lnh o. on ghi m nhng cuc trao i t nhin gia Sam vi nhn vin nhiu ca hng khc nhau khng ch gip ng nh c nhng vic xy ra v nhc nh ng nhng vic cn lm, m cn trc tip khng nh ng lun lng nghe nhng iu m ng nghip ca mnh mun ni. Tuy nhin iu quan trng nht m cun bng ghi m mang li vn l tc dng gip Walton ghi nh tt c nhng vn m ng ha s gii quyt. Nhn vin cng ty lun c i x vi s tn trng, h c gi l cng tc vin hay ng nghip ch khng phi nhn vin, iu ny khng nh vai tr quan trng ca mi ngi trong cng ty. Mt b quyt khc ca WalMart l WalMart bit r v vn hnh c hiu qu ngh thut Tip th quan h (Relationship marketing) vi phng chm Hy h (cc khch hng) bit bn lun cm kch h. Wal-Mart s dng chin thut tip th quan h trc tip tng ngi mt, c thc thi bi ton b nhn vin Wal-Mart, c bit l mt i ng cc nhn vin chuyn cho mi khch hng. Nhng cu cho mi v n mng ti Wal-Mart l mt cch thc c bn c s dng trit nhm th hin s quan tm ca h vi cc khch hng. Nhng nhn vin Wal-Mart ti ca ra

vo lun ni li cm n cc khch hng gh thm, gip h ly gi hng v cui cng l cu ni tm bit, xin cm n qu khch khi mi ngi ri ca hng. Thm ch, Wal-Mart tuyn dng ti hn 164.000 nhn vin c tui t 55 tr ln cho mng cc khch hng ngay ti ca nhm thu ht b phn khch hng ln tui. Tuy nhin, bn cnh nhng thnh cng , WalMart b co buc v "bp c" nhng ngi lm cng. Cng nhn Wal- Mart khng lp c nghip on v h c ai tnh lm chuyn th cng ty tm cch ngn chn. Ngoi ra, Wal-Mart cng b t co l ngc i ph n, nh tr lng cho ph n rt thp v phn bit i x khin h khng c c hi thng tin. H cng thng thu ngi lm tm thi theo ma, lm bn thi gian v lun thay i nhn vin khi phi tr nhng chi ph nh bo him sc kho v hu tr cho cc nhn vin di hn. m nh v vic ct gim chi ph ca Wal-Mart din ra di v s hnh thc khc nhau, tiu biu l cc bin php kim sot cht ch phc li v tin lng nhn cng. Wal-Mart lun t ho cho bit mc lng trung bnh ca nhn vin bn hng lm theo gi ca cng ty l gn gp i mc lng ti thiu ca lin bang. (B Lao ng M quy nh mc lng ti thiu l 5,15 USD/gi). Nhng tiu bang Arkansas, lng trung bnh ca nhn vin bn hng WalMart l 9,18 USD/gi. Vi mc lng gi 10 USD, mt ngi lm vic cho Wal-Mart M sau khi tr thu ch cn li 1.280 USD mt thng. l cha tnh khon tin no cho bo him y t. V l mt khon tin lng qu thp i vi chi tiu M. Trc khi thay i chnh sch vo thng 2.2006, Wal-Mart vn lun bo rng bo him y t c cung cp cho c nhn vin lm ton thi gian ln bn thi gian, v khng khng rng cc khon ph bo him u nm trong kh nng chi tr ca nhn vin. Tuy nhin, WalMart khng cho bit rng cc nhn vin lm vic bn thi gian nhng ngi lm vic t hn 34 gi mi tun phi lm vic c hai nm th mi t cch mua bo him y t. Wal-Mart cng khng h ni rng sau hai nm lm vic, cc nhn vin bn thi gian ch c th mua bo him cho c nhn mnh ch khng th mua bo him cho c gia nh h. Thm ch theo kt qu iu tra ca bang Georgia: 10.261 tr em trong danh sch ca chng trnh bo him tiu bang dnh cho tr em ngho kh c mt cha hay m lm vic cho Wal-Mart. C 4 nhn vin Wal-Mart bang Georgia th c 1 a tr

trong chng trnh bo him tr em ngho ca tiu bang. Trong khi c 22 nhn vin Publix (mt hng bn l khc) th mi c 1 tr trong chng trnh ny. bang Tennessee, 9.617 nhn vin Wal-Mart ang hng chng trnh bo him y t ca tiu bang dnh cho ngi thu nhp thp. Nu lm mt php so snh n gin gia c ch tin lng v phc li cho ngi lao ng ca Costco v WalMart, s thy c nhng l hng trong ch i ng ca WalMart mt cch r rng, nh sau: Mc lng trung bnh ca mt nhn vin ti Costco l 17 USD/ h. Trong khi , mt nhn vin lm vic ton thi gian ti Wal-Mart c thu nhp trung bnh l 10,11 USD/ h. V mt phc li, 82% nhn vin lm vic ti Costco c mua bo him y t, so vi con s di 50% nhn vin c bo him y t ti Wal-Mart (trc nm 2006). Thm vo , cc nhn vin ti Costco ch phi trch 8% tin lng ca mnh ng bo him y t trong khi cc nhn vin ti Wal-Mart phi tr ti 33% tin lng ca h. 91% nhn vin ca Costco c tr lng hu, trong cng ty ng gp 1300 USD/ nm cho mt ngi. Trong khi , con s nhn vin c hng ch hu tr Wal-Mart ch chim 64% v cng ty ch ng gp khon tin 747 USD/ nm cho mt ngi. R rng, vic thc hin chnh sch tin lng v phc li ca Costco cao hn Wal-Mart, song h thu c hiu qu ct gim chi ph b p: S lng cng nhn thay th ti Costco rt thp, ch chim tng s 17% v s lng cng nhn thay th sau mt nm lm vic ch chim 6%. Ngc li, ti Wal-Mart t l thay th nhn vin l 44% mt nm, gn bng con s bnh qun trong ngnh cng nghip bn l ny. Trong cc cng vic i hi trnh tay ngh v bn tay ngh cao th chi ph y thay th mt nhn vin ngh vic (cha tnh n nng sut b mt) trung bnh gp 1,5 n 2,5 ln mc lng bnh qun hng nm ca nhn vin . Hy th gi nh rng tng chi ph thay th mt nhn vin lm vic theo gi ti Costco hoc Sams Club chim 60% mc lng bnh qun mt nm ca chnh h. Nu mt nhn vin ca Costco ngh vic th chi ph thay th nhn vin s l 21.216 USD, trong khi nu mt nhn vin ca Sams Club ngh vic, th chi ph s l 12.617 USD.

Thot nhn chng ta s tng vic Sams Club tr lng nhn cng thp s dn ti vic chi ph thay th nhn cng thp hn. Nhng nu t l thay th nhn vin ti Sams Club tng ng t l thay th nhn vin ti Wal-Mart, th Sams Club c s lng cng nhn ngh vic nhiu gp i Costco: 44% so vi 17%. Theo cch tnh ton trn, tng chi ph thay th nhn cng mi nm ca Costco l 244 triu USD, trong khi Sams Club s phi chi ti 612 triu USD. Ngha l chi ph thay th mt cng nhn ti Sams Club l 5.274 USD trong khi Costco ch mt 3.628 USD. i li cho chnh sch tin lng v phc li ho phng ca Costco, cng ty ny c mt lc lng lao ng trung thnh v nng sut nht trong ton b ngnh cng nghip bn l. V Costco cng c t l mt hng ha (trm cp trong nhn vin) nh nht trong ngnh ny. Nm ngoi, doanh s bn l ti M ca Sams Club v Costco ln lt l 37 triu USD v 43 triu USD, trong khi Costco ch s dng s lng nhn vin t hn 38% so vi Wal-Mart. Nh vy, ti M Costco thu c li nhun hot ng trn mt nhn vin l 21805 USD/ h so vi con s 11.615 USD/ h ti Sams Club. 5 Qun tr ti chnh ca WalMart 5.1 Bo co ti chnh Cui k Ti sn Ti sn ngn hn Tin v cc khon tng ng tin u t ngn hn Cc khon phi thu Hng tn kho Ti sn ngn hn khc Tng ti sn ngn hn u t di hn Ti sn v trang thit b Ti sn v hnh Ti sn khc Tng ti sn 31/1/2011 31/12010 31/1/2009

7,395,000 5,089,000 36,318,000 3,091,000

7,907,000 4,144,000 32,713,000 3,268,000

7,275,000 3,905,000 34,511,000 3,258,000 48,949,000 95,653,000 15,260,000 3,567,000

51,893,000 48,032,000 107,878,000 102,307,000 16,763,000 16,126,000 4,129,000 3,942,000

180,663,000 170,407,000 163,429,000

N phi tr N phi tr ngn hn Khon phi tr N ngn hn N ngn hn khc Tng n ngn hn N di hn N phi tr khc N di hn cha n hn tr C tc Tng n phi tr Ti sn hu hnh 5.2 Qun tr dng tin Cui k Thu nhp rng

52,415,000 6,022,000 47,000 58,484,000 43,842,000 6,682,000 2,705,000 111,713,000 51,779,000

50,532,000 4,919,000 92,000 55,543,000 36,401,000 5,508,000 2,180,000 99,632,000 54,342,000

47,638,000 7,669,000 83,000 55,390,000 34,549,000 6,014,000 1,794,000 97,747,000 50,025,000

31/1/2011 31/1/2010 31/1/2009 16,389,000 14,370,000 13,381,000

Dng tin t hot ng iu hnh Khu hao iu chnh thu nhp rng Thay i trong khon phi thu Thay i trong n phi tr Thay i trong hng tn kho Thay i trong cc hot ng iu hnh khc Tng dng tin t hot ng iu hnh Dng tin t hot ng u t Chi ph vn u t Dng tin t hot ng u t khc Tng dng tin t hot ng u t Dng tin t hot ng ti chnh Tr c tc Mua bn c phn Cc khon vay rng Dng tin khc t hot ng ti chnh

7,641,000 7,157,000 6,739,000 (383,000) (425,000) 435,000 (733,000) (297,000) (101,000) 2,124,000 2,400,000 1,626,000 (3,086,000) 2,213,000 (184,000) 1,087,000 318,000 752,000 23,643,000 26,249,000 23,147,000

(12,699,000) (12,184,000) (11,499,000) 506,000 564,000 757,000 (12,193,000) (11,620,000) (10,742,000)

(4,437,000) (4,217,000) (3,746,000) (14,776,000) (7,712,000) (3,521,000) 7,456,000 (1,866,000) (2,918,000) (271,000) (396,000) 267,000

Tng dng tin t hot ng ti chnh nh hng ca thay i t gi hi oi S thay i tin v cc khon tng ng tin 5.3 Bo co thu nhp Cui k Tng doanh thu Chi ph cho doanh thu Li nhun gp Chi ph iu hnh Chi ph qun l v bn hng Chi ph khc Tng chi ph iu hnh

(12,028,000) (14,191,000) (9,918,000) 66,000 194,000 (781,000) (512,000) 632,000 1,706,000

31/1/2011 31/1/2010 31/12009 421,849,000 408,085,000 404,254,000 315,287,000 304,444,000 303,941,000 106,562,000 103,641,000 100,313,000

81,020,000 -

79,639,000 -

77,546,000 -

Thu nhp hot ng Thu nhp t vic tip tc hot ng Tng thu nhp khc/Chi ph rng Thu nhp trc li v thu Chi ph li Thu nhp trc thu Thu thu nhp Li c ng thiu s Thu nhp thun t tip tc hot ng Nhng hot ng khng nh k Ngng hot ng

25,542,000

24,002,000

22,767,000

201,000 181,000 284,000 25,743,000 24,183,000 23,051,000 2,205,000 2,065,000 2,184,000 23,538,000 22,118,000 20,867,000 7,579,000 7,156,000 7,133,000 (604,000) (513,000) (499,000) 15,959,000 14,962,000 13,734,000

1,034,000

(79,000)

146,000

Thu nhp rng C phn u i v iu chnh khc

16,389,000 14,370,000 13,381,000 -

Thu nhp thun p dng cho c phiu ph thng 5.4 Mt s h s khc Li nhun Li nhun bin (ttm): Li nhun hot ng (ttm): Hiu qu qun l ROA (ttm): ROE (ttm): Bo co thu nhp Doanh thu (ttm): Li nhun gp (ttm): Bng cn i k ton Tng tin mt (mrq): Tng n (mrq): Tng n trn vn ch (mrq): Kh nng thanh ton hin thi (mrq): Qun l dng tn Dng tin hot ng (ttm): Levered Free Cash Flow (ttm): Vi: K = Thousands; M = Millions; B = Billions

16,389,000

14,370,000

13,381,000

3.89% 6.06% 9.09% 22.07% 421.85B 106.56B 7.40B 49.88B 69.61 0.89 19.49 23.64B 6.99B

mrq = Most Recent Quarter (as of Jan 31, 2011) ttm = Trailing Twelve Months (as of Jan 31, 2011) yoy = Year Over Year (as of Jan 31, 2011) lfy = Last Fiscal Year (as of Jan 31, 2011) fye = Fiscal Year Ending 5.5 So snh vi cc i tng cnh tranh khc So snh vi i th cnh tranh trc tip WMT PVT1 Vn ho th trng 187.44B N/A Cng nhn 2,100,000 475,9761 Doanh thu (ttm): 421.85B 123.20B1 Li nhun gp (ttm): 25.26% N/A Li nhun gp (ttm): 6.06% N/A Thu nhp rng (ttm): 15.36B 626.30M1 COST 34.32B 82,000 82.02B 12.81% 2.84% 1.40B TGT 34.69B 355,000 67.39B 29.80% 7.79% 2.92B Industry 2.65B 13.06K 4.95B 32.04% 8.60% N/A

Vi: Pvt1 = Carrefour SA COST = Costco Wholesale Corporation TGT = Target Corp. Industry = Discount, Variety Stores 6 Mt s kha cnh qun tr hot ng ca WalMart 6.1 Qun tr nng lng ca WalMart 6.1.1 Chiu sng ban ngy (ca tri/m) Mi mt c s WalMart c xy dng vo thi im hin ti u bao gm mt h thng ca tri/m. Khi c nh sng ban ngy, h thng ca tri/ m cho php WalMart nhng bng n ca h sng thp, hoc thm ch tt chng i, dn n vic tit kim in trong gi cao im. Ton nc M, c 600 i siu th, Sams Club, th trng ln cn c trang b h thng ny, gip WalMart tit kim 250 triu kWh in mi nm, lng in ny cung cp cho 23000 h gia nh. Mi nm, c 200-300 ca hng ca WalMart c trang b h thng ny. 6.1.2 H thng si v my lnh WalMart s dng h thng si m v lm mt hiu qu cao. Trong khi h s tiu chun v s dng nng lng hiu qu cho h thng lm mt v si m l 9,0 th WalMart gi h s ny ca mnh mc 10,1 11,0. H thng si m v lm mt ca cc ca hng WalMart trn ton th gii c iu khin bi ca hng trung tm Bentonville, Ark, gip WalMart gim thiu ng k nng lng tiu th. 6.1.3 H thng mi nh mu trng K t nm 1990, tt c cc ca hng WalMart c xy dng California u c mi mu trng. Mi nh mu trng cho php phn x nng lng mt tri nhiu hn cc mu khc, gip cho WalMart gim kh nng lm mt bng my lnh i 8%. 6.1.4 Tn trang h thng chiu sng bn trong Tt c ca hng WalMart mi v cc i siu th u c trang b n hunh quang T-8 c nng thu ngn thp v n chn lu in t. y l nhng h thng chiu sng hiu qu nht trn th trng.

Khng ging nh nhng bng n hunh quang khc, n T-8 khng c coi l mt loi vt liu nguy him, v WalMart ng ti ch nhng bng n ca h, thay v em chng qung vo st rc. Nh vic tn trang h thng chiu sng bi n T-8, WalMart tit kim c n 15-20% nng lng. 6.1.5 Hiu qu qun tr nng lng ca WalMart Cc bin php gim thiu nng lng ca hng WalMart v Sams Club California mt mnh b p 4,5 triu kW in 1 thng cho li in quc gia, cung cp cho vic chiu sng ca 5000 h gia nh. Trong thng 1, WalMart t nguyn gim vic s dng h thng chiu sng ti 113 ca hng California m khng c ca tri bng cch tt tt c thit b chiu sng khng cn thit. S thay i ny c tnh tit kim c 68000 kW in mt ngy, cung cp in nng cho 75 h gia nh trong mt thng. 6.2 An ninh ca ca hng 6.2.1 An ninh ca con ngi Nm 1996, ph ch tch ca WalMart cng b kt qu mt cuc iu tra ni b cho thy 80% ti phm ti WalMart xy ra ti cc bi xe. Nm 1994, WalMart bo co rng, mt ca hng ti Floria c 226 v trm cp xe, 25 v git v tin, 32 v trm, 14 v cp v trang, v 3 cuc tn cng. WalMart tin hnh th nghim tun tra bng xe ti bi xe, v con s cc v phm ti gim ng k. V thnh cng ny, 250 ca hng ca WalMart c trang b xe tun tra ti thi im . Chi ph tun tra ln n 45000 USD/ nm cho mi ca hng, bao gm c thu xe v tr lng cho li xe. WalMart cng a ra nhng nhn vin h tr khch hng bn ngoi ca hng vi ng phc mu cam, nh mt s nhc nh i vi nhng tn ti phm. WalMart cng ra mt chng trnh gi l Code Adam nhm m bo an ton cho nhng a tr ti WalMart. m bo cho khch hng, WalMart a nhng camera lp t cc bi xe v cc li vo vo s dng. Theo mt c tnh trung bnh, mt bi xe ca WalMart c ti 25 camera gim st.

Tt c nhng bin php ny t c mt hiu qu nht nh, mt th nghim ti Jacksonville, cho thy s lng khch hng mua sm ban m ti ca hng tng 11.5% , doanh s bn hng ban m tng 13%. Trong khi ti Florida, cc con s ny ln lt l 1-5% v 1-10%. Cc khch hng cng c nhng phn hi khc, hi lng v nhng bin php an ton do WalMart a ra. 6.2.2 An ninh v hng ha. Cc ca hng WalMart c trang b carema gim st, c iu khin bi mt b phn nhn vin theo di, mt s c iu khin bi h thng my tnh cng ngh cao. WalMart cng a ra chnh sch i vi nhng hnh vi trm cp ca khch hng nh sau: u tin, nhng ngi b tnh nghi trm cp hng ho phi c nhn thy bi nhn vin v phi i qua quy tnh tin ca trc khi t nht 2 nhn vin bo v c th chm trn ngi tnh nghi. Tip theo, nhn vin bo v s yu cu ngi b tnh nghi tr li mn hng b nh cp. Nu ngi b tnh nghi c gng chy trn, nhn vin bo v c php s dng cng tay kim ch. 6.3 Tin hc ho Trong nhng nm 1990, WalMart bt u a h thng my tnh vo trong cc ca hng bn l. n nm 1993, WalMart s dng h thng my tnh t nhn phc tp nht trn th gii thi by gi theo di hng tn kho ca mnh. Ton b qu trnh mua li hng ho c thc hin t ng thng qua cc h thng my tnh v cc lin kt v tinh. H thng c lp t ti cc ca hng WalMart s xc nh khi no th pht sinh nhu cu v mt loi sn phm no , v sau cc n t hng s c gi cho nh cung cp gn nht qua h thng v tinh. Vo nm 1996, WalMart pht hnh trang web ca mnh, v nm 2000, WalMart chnh thc tung ra trang web bn l trc tuyn cnh tranh vi Amazon. Ngoi ra, cc h thng ny cn gip WalMart thu thp v qun l thng tin, d liu. Nh l h thng theo di hng tn kho cho php cc ca hng xc nh loi sn phm lu tr c nhu cu cao v s lng sn phm cn t hng li. Chng gip cho

cc ca hng d tr nhng g m khch hng mun. H thng theo di khch hng gi li mt c s d liu ca tt c cc khch hng ca ca hng, thi quen mua sm ca h, v nhng loi sn phm m h c th quan tm mua. Thm ch WalMart cn c h thng theo di nhn vin gi h s v hot ng ca nhn vin nhm nh gi nng sut. 6.4 Bo him Tnh n thng 10/2005, WalMart chi tr bo him c cho hn 44% nhn vin ca mnh, khong 572000 ngi trn 1,6 triu nhn vin M. Trong khi , i th ln ca WalMart l Costco m bo c 96% nhn vin ca mnh c hng bo him. WalMart dnh trung bnh 3500$ mt nhn vin cho vic chm sc sc kho, t hn 27% so vi trung bnh ca ngnh bn l l 4800$. Ngy 26/10/2005, mt ghi nh ni b ca WalMart cho thy t chc ny nh ct gim trn 1 t USD chi ph chm sc sc kho vo nm 2011. Ngy 17/4/2006, WalMart a ra k hoch chi tr bo him cho nhng nhn vin bn thi gian lm vic c 1 nm, thay v 2 nm nh trc y. Tnh n thng 1/2009, c 93,7% nhn vin ca Wal-Mart c hng ch chm sc sc khe, tng so vi mc 90,4% ca nm trc. 6.5 Qun tr ri ro WalMart phi i mt vi rt nhiu ri ro, nh cc v cp, bt cc ti cc ca hng, thit hi do thin tai nh bo KatrinaV vo nm 2009, WalMart phi i mt vi mt ri ro ln - i dch cm H1N1. WalMart Mexico c thng bo v dch cm ny vo ngy 23/4/2009. Ngay lp tc, tng gim c v cc ph ch tch ca WalMart Mexico ra quyt nh cp mt n phu thut cho nhn vin, v cho nhng nhn vin l ph n mang thai, hoc nhng ngi b bnh cm tr v nh. Mt khc, y l mt mt vn sc khe, nn WalMart tng cng vic cung cp ru, thuc, vitamin. Khi c mt vn v v sinh ca ca hng, WalMart tin hnh kh trng. ng thi, Wal-Mart phi tip nhin liu trn th trng tnh m bo s b sung ca cc ca hng ca mnh th . WalMart da vo trung tm iu khin (OCC) qun l tnh trng khng hong. WalMart yu cu cc nh cung cp cung ng mt lng ln mt n phu

thut v b sung nhiu hng ho khc p ng nhu cu th trng, ng thi tin hnh t nhng thc phm nh bnh m, tht, rau qu trong nhng tm giy bng knh trnh b nhim. WalMart cng tin hnh hp tc vi b Y t, nhng khch hng b st c th tin hnh kim tra bnh ti khu vc bi xe. Cc bin php ny em li hiu qu r rt khi trong sut thi k ny, doanh thu ca WalMart Mexico khng nhng khng gim m cn tng 5,8%. 6.6 S dng nhn cng WalMart l nn kinh t ln th 19 trn th gii, vi hn 2,1 triu nhn cng, trong c 1,3 triu nhn cng l cng dn M. WalMart c th c xem l biu tng ca kinh t M, tuy nhin, WalMart li l v d hon ho cho nhng g m mt nn kinh t tin lng thp mang li. Cc chng trnh lng v phc li ca WalMart c thit k gim chi ph. V trong qu trnh ny, WalMart s dng nh hng kinh t ca mnh gim mc lng hin hnh. WalMart s dng cc nhn vin bn thi gian tit kim chi ph, cng nh s dng mt lng ln lao ng n tr lng thp hn so vi nam gii. V khi lng cng vic, nhng nhn vin lm trn 34 gi mt tun c coi l nhn vin ton thi gian, nhng nhn vin lm di 34 gi mt tun c xem l nhn vin bn thi gian. Nm 2005, WalMart b co buc v buc 160000 n 200000 lao ng ca mnh lm thm ngoi gi m khng c hng ph cp lao ng, cng nh khng c php ngh ngi v n tra. 6.7 Qun l tn dng

6.8 Qun l hng tn kho