Professional Documents
Culture Documents
Lp k hoch
khi s kinh doanh
Li cm n
Khi chun b ti liu ny, tc gi " tham kho nhng ngun ti liu v internet sau y. Tc gi xin cm
n s ng gp qu bu ca h cho tp ti liu ny :
Gio S : Mike Porter, Ging vin trng Qun tr kinh doanh Hardvard, (Hardvard Bussiness
School)
D n UNIDO-MPI (US/VIE/95/004) ; Danh mc cng vic ca nh doanh nghip chun b mt k
hoch kinh doanh.
Ginny L. Kuebler; Lp K hoch kinh doanh; Nh xut bn T vn Qun l G.L.K; Hm th
479,Vestal, New York 13851-4079
Hans Stoessel; K hoch kinh doanh; Ti liu c thm cho kho hc: Hoch nh v thc hin chin
lc pht trin kinh doanh do trung tm hc vin cng ngh chu (AITCV), H ni hp tc vi
SEAQIP Vietnam t chc
www.planware.org, Vit k hoch kinh doanh, 2001
1.
Qu trnh hoch nh trong doanh nghip buc bn phi nhn vo cc hot ng trong tng lai ca cng
ty v d kin trc nhng g c th s xy ra. Mt k hoch tt cn phi xem xt c cng ty theo mt
cch nhn phn tch, nh gi c hin trng ca n v nhng trin vng trong tng lai mt cch khch
quan nht.
C nhiu l do xy dng mt k hoch kinh doanh v iu quan trng l cn phi hiu c cc mc
tiu c th a ra c mt k hoch c hiu qu nht. Di y l mt s l do quan trng nht
khin cc nh qun l phi vit ra cc k hoch kinh doanh ca h:
Cng c bn hng : Trong trng hp ny, k hoch l mt bn cng nhm thuyt phc cc nh
u t, ngi cho vay tin hay mt i tc lin doanh rng ang c nhng c hi kinh doanh ng tin
cy v bn hiu r c vic kinh doanh ca mnh tt tn dng c c hi ny.
Cng c suy ngh : vi t cch l mt vn bn k hoch ni b nhm gip hiu r hn qu trnh
kinh doanh ca bn v gip ra nhng quyt nh tt hn. K hoch ny gip bn phn tch nhng
mt mnh v yu ca cng ty, nh ra nhng mc tiu c th, v a ra mt k hoch hnh ng
nhm t c nhng mc ch ny.
Cng c kim tra v qun l : vi t cch l mt vn bn ni b gip bn qun l cng ty
ca bn c tt hn. K hoch ny c th c s dng trao i, khuyn khch v dn dt cng
ty ca bn cng nh cc hot ng c nhn khc. K hoch ny cng nhm gip cc nhn vin lin
h cc mc tiu ca chnh h vi cc mc tiu ca cng ty v theo di nhng tin b trong cng ty
ca bn c th tin hnh nhng hiu chnh cn thit.
Mc ch ca ti liu ny l nhm gip bn c c nhng k nng v hiu bit cn thit vch ra
nhng cng v k hoch kinh doanh, d hiu v hp dn i vi nhng nh u t v i tc.
" c mt s ngi ni rng, hoch nh kinh doanh ch l vic l"ng ph thi gian v cc k hoch kinh
doanh kt cc s nm di y cc ngn ko v chng khng cp c n cc vn quan trng v
khi chng c hon thnh th " li thi. Ngi ta cng cn ni rng khng g c th c lm m
khng c k hoch. Nu bn khng nh ra xem bn s i u, th bn s khng th bit c bn i u
v bn " n ch cha. K hoch kinh doanh l mt trong nhng cng c qun l quan trng nht m
nhng cng ty thnh cng " s dng. Cc nghin cu ch ra rng, nhng tht bi ca nhng doanh
nghip mi da theo mt k hoch kinh doanh l thp hn nhiu so vi nhng doanh nghip khng c
mt k hoch kinh doanh no.
2.
K hoch kinh doanh l s m t qu trnh kinh doanh ca bn trong mt khong thi gian. N m t
vic kinh doanh ca bn " thnh cng ti u v tm kim nhng trin vng pht trin v thnh cng
trong tng lai. K hoch kinh doanh ca bn s m t mi mt trong cng ty ca bn v s l ti liu
quan trng nht m cc nh u t, cc i tc ti chnh, cc i tc lin doanh s c.
Khng c phng php ng hay sai no trong vic son tho ra mt k hoch kinh doanh. Mt k hoch
tt l mt ti liu c tnh sng to, phn nh bn cht ca mt c s v cho ta mt bc tranh r rng v
vic c s ny ang i ti u. S lng cc chi tit v c cu ph thuc nhiu vo bn cht ca c s,
cc mc tiu v mc ch, v c th quan trng nht l ngi nghe (nh u t, cc cn b qun l ca
cng ty, cc i tc kinh doanh, v.v...). Mt s bn k hoch ch dy khong 10 - 15 trang trong khi
nhng k hoch khc c th dy ti nhiu tp gm hng trm trang, bao gm nhiu ti liu b sung khc.
Khi to ra mt k hoch kinh doanh, bn s cn xem xt n mi chi tit trong kinh doanh ca bn, bao
gm cc sn phm ca bn v cc th trng. Mi cng ty u c nhng vn tn ti v iu quan trng
nht l khng c ln trnh hay che giu chng. K hoch kinh doanh cn da ra mt bc tranh tng
th v cc hot ng v kh nng ca bn. Ngi c bn k hoch ca bn mong i mt tng kinh
doanh r rng v hin thc, c nhiu kh nng thnh cng, v nhng bng chng v nng lc qun l
thc hin k hoch.
3. K cu ca bn k hoch kinh doanh
Di y l mt cng k hoch kinh doanh c s dng trong ti liu ny. Bn cng ny nn
c s dng nh mt ti liu hng dn khi bn lm vic vi cc cu hi v cc bng trong ti liu ny.
Khi hon thnh cc phn, bn s c th dng nn c bn k hoch kinh doanh c tnh l-gic v d
hiu, m t c chnh xc vic kinh doanh ca bn.
Tm tt
2.
Mc tiu ca k hoch
2.1. Cc mc tiu ca cng ty v d nh
2.2. xut d n v mc tiu
2.3 Cu trc d kin ca tin vay hay ti tr
3.
4.
Lch s cng ty
V tr ca cng ty
Cc sn phm v dch v (Pht trin sn phm)
Cc khch hng
Cc nh cung cp
Hot ng sn xut
Cc cng ngh sn xut
T chc v qun l
Cc u th c bit v kinh doanh ca bn
5.
6.
7.
Chin lc u t
7.1
7.2
7.3
8.
L do u t vo t nc ca bn
L do u t vo th trng ca bn
L do u t vo cng ty ca bn
8.3
8.4
8.5
8.6
9.
Thit b chnh v ti sn
Bo co v thu nhp
Bo co v dng tin
Phn tch im ha vn
10.
D kin v bn hng
D kin v thu nhp
Cc ph lc
Lch s cng ty
Lch s chung ca cng ty bao gm cng ty " c thnh lp nh th no v pht trin sau tr
thnh nh hin ti c trnh by y. Bn nn tp trung vo gii thch nhng nguyn nhn lch s dn
n cc iu kin hot ng nh hin nay v cc thc tin m cng ty " tri qua.
a.
Ai lm ch cng ty? Nu r cng ty ca bn l quc doanh, t nhn hay thuc dng s hu
khc. Nu khng phi l cng ty quc doanh, h"y gii thch ai lm ch cng ty. Nu cng ty ca bn c
nhiu hn mt ch s hu, h"y lit k ra nhng ch s hu c c phn ln nht trong x nghip ca bn.
b.
Lch s cng ty bn? Vit ngn gn lch s khi qut ca cng ty bn, bao gm ngy thng ca
nhng s kin chnh k t ngy thnh lp.
c.
Nhng s kin quan trng no lm thay i v th ca cng ty bn? Bn c th nu ra
nhng s kin ln " nh hng n cng ty? Th d nh Quyt nh ca Chnh ph cho xy dng ngnh
cng nghip ca bn ti nc ca bn hay nhng l do khc lm tng thm hay hn ch ngun ngn qu
nh nc cho cng ty ca bn.
4.3.2
a im ca cng ty
a.
Cc sn phm v dch v
Phn ny gii thch bn sn xut hay phn phi nhng sn phm hay dch v no, v bn cc sn phm
ny u v bng phng thc no. Phn ny cng m t cc k hoch i vi nc ngoi ca bn.
a.
Bn lm ra nhng sn phm g v a ra cc dch v g? Lit k ra nhng sn phm quan
trng nht m bn lm hay mua phn phi. Bn nn la chn nhng sn phm v dch v chim t l
ln nht trong doanh thu hng nm hay nhng ci l trng tm cho cc mc tiu tng lai. Bn cng nn
a ra danh sch cc sn phm v dch v cng cc t ri qung co trong phn Ph lc cui ti liu
ny. Danh sch ny l cn thit nh gi kh nng sn xut v cng ngh ca bn.
b.
Thng thng, danh ting v sn phm ca bn l yu t chnh quyt nh thnh cng trn th trng.
Nu khch hng cng nhn nh"n thng hiu ca bn, bn s c c cc li th so vi cc cng ty khc
m khch hng cha quen. H"y nu ra nhng nh"n thng phm m bn c. C gng a ra nhng bng
chng rng nh"n thng hiu ca bn c khch hng cng nhn v a thch, th d nh cc bnh lun
t cc cuc phng vn, s cng nhn ca qun chng i vi sn phm/dch v ca bn v.v
e.
Gi c cc sn phm, dch v ca bn? H"y a ra gi cc sn phm ca bn. Nu bn khng
c bng gi y , hay ch bit gi ca mt s loi sn phm, th h"y a ra nhng thng tin m bn
bit. a danh sch gi ca bn vo phn Ph lc ca ti liu ny v trong k hoch kinh doanh ca bn.
4.3.4
Cc khch hng
Phn ny m t cc cng ngh ca bn v dng vt cht k t khi d nguyn liu th xung cho n khi
chng tr thnh cc sn phm cui cng.
a.
Bn c cng ngh sn xut no tt hn hn cc i th cnh tranh ca bn khng? Mt
sc mnh quan trng khi bn bn cc sn phm ca bn l cng ngh m bn s dng. Gii thch cc u
th cnh tranh ch ra nhng ngi ni vi bn rng sn phm hay cng ngh ca bn l tt hn. a ra
cc chi tit v cc d n c bit " c ti tr v pht trin ci thin cng ngh m bn ang s
dng.
b.
C chng nhn pht minh no bo h cho qu trnh hay k thut sn xut m bn ang s
dng khng? Nu bn s dng cc k thut sn xut m n mang li cho bn mt u th, cc x nghip
khc cng s c gng bt chc cc k thut v cng ngh ny. Nu bn c mt dng bo h no , th
d nh bng pht minh sng ch, bo h nhng k thut v cng ngh ny khi b bt chc, h"y
trnh by hnh thc v mc bo h.
c.
Bn c cn thm g mi cho cng ngh sn xut ca bn khng? a ra y mi thay i m
bn cn, nht l nhm p ng nhu cu sn phm xut khu d kin ca bn.
d.
Cc cng ngh sn xut ch yu ca bn? in y vo Bng Cc Cng ngh sn xut
c t chc theo cc giai on ca sn xut trong qu trnh sn xut ca bn. Di y l s m t cc
ct () trong Bng.
Cng on sn xut: Th d nh: bc v, ct, phn loi, ng lnh, ng gi. Mi hot ng trn
u lm bin i sn phm v c coi nh mt cng on ca sn xut.
Cng ngh hay qu trnh c s dng: th d, trong cng on ng lnh ca sn xut, bn lm
ng lnh tm nh th no v dng cc thit b no lm ng lnh.
Tng cng sut: Lng sn phm ln nht ca mi loi sn phm m bn c th x l trong mt
cng on sn xut nu tt c cc my u lm vic lin tc (tn/h)
Hiu sut: c tnh phn trm thi gian hot ng ti a ca mi qu trnh. Th d, my ng lnh
ch hot ng 45% ca mt nm sn xut v khng phi mi loi tm u lm ng lnh v ma
nh bt b hn ch.
Cc sn phm lm ra: Lit k ra mi thnh phn v sn phm do cc qu trnh lm ra trong cc
cng on sn xut.
4.3.8. T chc v qun l
Mt thnh phn ti quan trng i vi thnh cng ca mt doanh nghip cn c nhn mnh trong k
hoch kinh doanh l cht lng v mc su st ca qun l trong cng ty ca bn. Bn cng cung cp
nhiu thng tin v cc cn b qun l v nhng nhn s chnh th ngi u t hay ngi cho vay tin
cng c nhiu lng tin vo cng ty ca bn. Phn ny m t nhng thnh phn ch yu trong b phn t
chc v qun l ca bn cng nh cc ngun nhn lc khc.
a.
X nghip ca bn c t chc nh th no? H"y v mt s m t x nghip bn c t
chc nh th no. S t chc ny cn th hin ba mc trn cng l (1) Tn Phng, Ban, (2) S nhn
vin, v (3) Trch nhim chnh hay hot ng chnh
b.
Nhng ngi qun l chnh l ai? Dng cc bng Nhng Cn b Qun l v Nhn vin chnh
v ghi tn nhng ngi c gi cc chc v vo tng ly t Bng S t chc ca x nghip trn. Ghi
c tn nhng ngi gip vic chnh, cc chc ph hay cc cn b qun l. Ghi tn cc cn b qun l cp
thp nhng c vai tr quan trng trong cng ty ca bn. Nu cn thit, bn cng nn k n nhng cn
b qun l cp di m c trin vng s nm quyn trong cng ty ca bn. Ngoi ra cn cn ghi c
nhng cn b khoa hc k thut ch cht. Dng bng ny m t ngn gn tng ngi ng thi km
theo vo Ph lc mi ngi mt trang l lch ngn gn.
c.
Phn qun l hay nhn s no bn cn ang thiu? Lit k cc chc v v trch nhim ca
nhng ngi m bn ngh l bn cn. Th d, nu bn cho rng cn mt ngi lm Ph Ch tch ph
trch v tip th quc t bn cc sn phm ca cng ty nc ngoi, h"y gii thch rng bn cn ngi
qun l nh th no v ngi ny cn lm c nhng g. ng thi gii thch ti y nhng nhn vin
khc m bn c th cn lm cho d n c ngh thnh cng.
d.
Bn c ngh rng nhng nhn vin ca bn tt hn so vi nhn vin ca cc cng ty cnh
tranh khc khng? ti sao? Nhn vin ca bn c c o to tt hn khng, c nhiu k nng hn,
khe mnh hn, lm vic chm ch hn, hay c kh nng lm ra nhiu sn phm hn so vi nhng cng
nhn khc. Gii thch ti sao. a ra cc dn chng nu c th.
e.
Bn c nhng c vn bn ngoi hay cc cn b t vn gip khng? H"y ghi tn ca h,
tn cng ty, loi hnh t vn, kinh nghim ca cc c vn v a im ca h. Cc c vn l nhng c
nhn v cc t chc " c vn hay gip bn trong qun l cng ty bn. H c th l cc cn b t vn
c tr lng chnh thc, thnh vin ca Hi ng T vn hay Ban Gim c ca bn
4.3.9
Khi nh u t hay ngi cho vay nh gi v k hoch kinh doanh v n u t ca bn, h s mun
bit im g l c bit v khc bit ca cng ty bn. Phn ny c thit k a ra cc thng tin v
nhng u th c bit m bn c lm cho cng ty bn khc vi nhng cng ty khc. Khi tr li nhng
cy hi ny, h"y ngh k v nhng u th m bn c v nhng u th ny " gip bn nh th no.
Mt s cc cu hi c th lp li hay trng vi cc cu tr li ca cc cu hi trc. Dng phn ny
to ra s hiu bit ton din v sc mnh v cc u th c bit ca bn. Khi tr li nhng cau hi ny,
h"y c ngh xem cc b phn khc nhau trong doanh nghip ca bn lin quan v lm vic vi nhau nh
th no. Ch c bit ti nhng u th c th dng c cc th trng nc ngoi cho cc k hoch
xut khu mi ca bn.
a.
Bn cho rng nhng yu t no gip bn thnh cng trong qu kh? Gii thch ti sao bn
ngh rng x nghip ca bn " hot ng tt trong qu kh. Gii thch xem nhng iu ny t c
bng cch no v ch ra cc l do ti sao bn " thnh cng. a ra nhng trng hp c th khi c th.
b.
Bn cho rng nhng yu t no s gip bn xut khu thnh cng? Gii thch xem ti sao
bn ngh rng x nghip ca bn s thnh cng trong kinh doanh quc t. Gii thch xem cc kinh
nghim qu kh s c p dng nh th no lm ch da cho thnh cng trong tng lai. a ra cc
l do ti sao bn cho rng bn s thnh cng; cn c th ha nu c th. Nu bn " thnh cng t trc
trong vic xut khu sn phm, h"y gii thch xem nhng g " lm cho bn thnh cng.
c.
Bn cho rng yu t no s lm bn thnh cng trong tng lai? M t cc s kin hay kh
nng c th gip cho cng ty ca bn trong tng lai. Cu hi ny nhm xc nh cc s kin v cc iu
kin trong tng lai c th gip cho cng ty ca bn.
d.
Bn c u th c bit no m cc cng ty khc kh bt chc? Ch ra v m t cc c im
v cc kh nng c bit gip cho x nghip ca bn mnh hn. Bn nn gii thch ti sao nhng c
im ny li l cc u th m cc t x nghip khc c c. Mt th d v u th c bit c th l kh
nng tip cn cc ngun lc m cc x nghip khc khng c. Th d khc v u th c bit c th l
vic s hu mt giy php c bit ca chnh ph ch cp cho x nghip ca bn, hay gip php rt
kh xin c.
e.
Cc sn phm ca bn c nhng ngi khc coi l siu hng? H"y gii thch iu g lm
cho cc sn phm ca bn tt hn sn phm ca cc i th cnh tranh khc. Nu c th, a ra cc nh
gi v cc sn phm ca bn so vi cc sn phm khc.
f.
Bn c nhng u th g v cc kh nng nghin cu hay pht trin sn phm? a ra cc
chi tit v s v loi nhn cng tham gia vo nghin cu v pht trin sn phm. Gii thch bng cch
no cng tc nghin cu v pht trin sn phm lm cho cng ty ca bn mnh hn v tt hn.
g.
iu g lm cho cng ty ca bn c tnh c o? S dng cc cu tr li ca bn cho cc cu
hi ny v trc y, c gng ch ra cc tham s ca bn lm cho bn khc vi cc cng ty khc m bn
bit cng a ra cc sn phm hay dch v tng t.
h.
Sc mnh cnh tranh ch yu ca bn l g? Cu tr li cho cu hi ny s tng hp cc cu
tr li v kt lun cho cc phn cn li ca mc ny.
4.4
4.4.1
a.
Tng lng bn ra ca bn cho tt cc cc loi sn phm v dch v? a ra con s cho 5-6
nm, v nu c th, tng s tin nhn c cho mi nm tnh theo s tin trong nc v USD. Nhng con
s ny s l thc o doanh thu ca bn (tng s tin bn nhn c do bn hng) trong mt chu k 12
thng c bit n nh 1 nm ti chnh. Thng th chu k 12 thngny c tnh t 1/1 cho n 31/12.
b.
Sn phm no ca bn c tim nng pht trin tt? ti sao? Tim nng pht trin c th
c nh ngha l kh nng tng doanh s trong tng lai. T cc n hng v quyt nh mua hng m
bn nhn c, h"y ch ra sn phm no c bn tt trong vng 2-3 nm qua. cho bit sn phm no
bn d kin s lm ra nhiu hn v bn nhiu hn trong tng lai. Ti sao bn ngh rng lng bn ra ca
nhng sn phm hay dch v ny s tng ln? Ti sao ngi ta li mua nhng sn phm ny nhiu hn t
bn?
c.
C bao nhiu sn phm ca bn c bn ra ti mi vng th trng? c tnh s lng v
gi tr v phn trm tng sn phm v dch v bn bn ra trn mi vng th trng ni bn bn hng, bt
u t nc ca bn. S dng chng loi hay cc nhm sn phm nu khng c c s liu cho tng
loi sn phm ring bit. Nu khng c s liu thc t no h"y tho lun cu hi ny vi b phn bn
hng ca bn v a ra cc con s c tnh.
4.4.2 nh ngha th trng
nh gi bn bn hng trn th trng ra sao, bn h"y ch ra nhng c im xc nh cc thnh phn
v cc gii hn ca th trng ca bn. Mt th trng c th dc nh ngha theo ba cch chnh sau
y:
Theo vng a l: Bn hng c th c phn ra theo vng a l cng nh theo loi sn phm.
Th d, mi lng bn hng thy sn ti M v Canada u c th c coi l th trng thy sn Bc
M. Thng th cc th trng theo a l c phn ra nh sau:
Theo loi cng ty v ngi mua sn phm: Loi cng ty v ngi mua s dng sn phm ca
bn cng gip xc nh th trng. iu ny c bit ng nu bn lm ra v bn hng tiu dng hay
cung cp dch v. Qun o theo mt l mt th d in hnh v mt th trng c phn on theo loi
ngi tiu dng. Nhng khch hng tr tui thng thch mc nhng kiu rt khc so vi nhng ngi
gi hn - iu ny gip phn on th trng theo tui tc.
4.4.3 nh gi th trng
Trong bn k hoch kinh doanh, phn tng quan th trng phn tch vic bn hng ca bn theo kha
cnh nhng yu t bn ngoi no nh hng n vic bn hng. Tng quan th trng xem xt quy m v
cc gii hn ca cc th trng ca bn, v nhm nhn ra cc xu hng v cc s kin quan trng. N
cng phn tch nhng th trng ny hot ng nh th no, v nhng mnh th trng no tn ti trn
Phn ny phn tch cc im mnh v hnh vi ca cc x nghip khc cng lm ra nhng sn phm tng
t nh sn phm ca bn. Cc i th c nh hng quan trng n s thnh vng v tn ti ca doanh
nghip ca bn v bn cn phn tch v hiu cc hnh vi ca h.
a.
Ai l i th cnh tranh ca bn? i th cnh tranh c th l mt x nghip hay mt t chc
cng lm ra nhng sn phm ging nh hay tng t nh ca bn. Nu ngi mua sn phm ca bn
cng xem xt cc sn phm c lm bi nhng ngi khc th cc cng ty l nhng i th cnh
tranh ca bn v nhng sn phm m hng ha ca bn b em so snh vi c th l nhng ci thay th
cho hng ha ca bn.
H"y lit k cc dng sn phm v dch v chnh m cc i th cnh tranh bn. Nu ra cc sn phm
hay loi sn phm m bn tin l c bit tt. Nu bn khng th nh gi c chnh xc gi tr th h"y
Bn d nh xc tin, phn phi hay gii thiu sn phm ca mnh cho cc khch hng mc tiu nh
th no?
Phn ny s gii thch nhng ci tin " v d nh s c thc hin trong cng ty ca bn. Bn nn
xem xt mi ci tin " v s c khi xng sp ti.
Nu bn mun c mt chin lc kinh doanh hiu qu, bn s cn thay i cch thc hot ng ca cng
ty. Phn ny s xc nh nhng lnh vc ci tin cn thit cng ty c th thnh cng trong nn kinh t
th trng. Vi vic xc nh nhng lnh vc m cng ty bn c th ci tin trong thi gian ngn (t hn
mt nm) v trung hn (hai n nm nm), K hoch kinh doanh (KHKD) s gip bn c c hiu qu
kinh doanh nhanh chng v bn vng. i vi mi ci tin m bn thy cn tin hnh, h"y xc nh
nhng ngun lc cn thit. Bt u t nhng ci tin nh, cn t ngun lc hn v c th thc hin c
m khng cn s tr gip t cc cng ty hay t chc khc.
Phn ny cng rt hu ch nu bn ang quan tm n vic tm kim cc nh u t, cc n v/c nhn
cho vay hay cc i tc. Khi nh gi tnh hp dn trong u t hay hp tc vi cng ty ca bn, cc nh
qun l M mun bit cc lnh vc no hot ng kinh doanh ca bn s p ng tch cc vi vic u t
b sung v lin doanh. Vi vic xc nh r nhng ci tin quan trng bn ang thc hin i vi nhng
lnh vc ch cht ca hot ng kinh doanh, bn s cho h thy rng bn ang theo ui nhng mc tiu
ca mnh mt cch cht ch v nht qun.
4.6.1
Sn xut
a.
Nhng ci tin no c thc hin nng cao hiu qu sn xut? Hiu qu sn xut
nh gi bn " sn xut v cung cp dch v hiu qu nh th no? Bn h"y m t nhng hot ng "
gp phn nng cao hiu qu cc phng php c s dng trong qu trnh sn xut. K chi tit cc dng
hot ng, thi gian tin hnh, chi ph, s lng ngi tham gia qu trnh ci tin v s ci tin c
khi xng cng ty bn nh th no?
b.
Kt qu mang li t nhng ci tin ny nh th no? nh gi li ch v chi ph cho cc ci
tin sn xut ny. nh gi mc tng sn lng bn ra do nhng ci tin ny em li v li nhun
tng ln do tit kim chi ph.
c.
Nhng ci tin no trong sn xut c d kin trc? M t nhng ci tin bn d nh
trong tng lai.
d.
Cn bao nhiu thi gian thc hin nhng ci tin d kin ny? (a ra ngy bt u v
kt thc d kin)
4.6.2
Marketing v bn hng
Cng tc Marketing xc nh nhu cu khch hng cho sn phm v dch v v xy dng k hoch bn
c nhiu sn phm v dch v hn hay bn chng mt cch hiu qu hn. Cc hot ng Marketing
bao gm:
Qung co, qung b v y mnh bn hng
nh gi sn phm/dch v
Gim gi v hoa hng bn hng
Practical Business Planning for newventure
Bao gi sn phm
Knh phn phi (bn giao hng ho n khch hng bng nhng hnh thc no)
Bo hnh
Hng dn k thut hu m"i
Nhng dch v khc cho khch hng lin quan n sn phm hay h tr sn phm ca cng ty.
a.
Bn thc hin nhng ci tin no nng cao hiu qu bn hng? Bn h"y m t nhng
hot ng nng cao hiu qu phng php bn hng v Marketing sn phm. H"y k chi tit:
Cc hot ng o to
b.
Nhng ci tin ny c hiu qu nh th no? H"y nh gi li ch v chi ph ca cc ci
tin " c thc hin nng cao hiu qu phng php Marketing v bn hng. c tnh sn lng
bn ra tng ln do ci tin em li.
c.
Nhng ci tin nng cao hiu qu bn hng no c d kin? M t nhng ci tin bn d
nh s thc hin trong tng lai.
d.
Cn bao nhiu thi gian thc hin nhng ci tin d kin ny? (a ra ngy bt u v
hon thnh d kin).
4.6.3
Ti chnh
Trong ti liu ny, thut ng ti chnh bao gm tt c cc h thng v k thut s dng qun l tin.
Di gc nng cao hiu qu hot ng ca cng ty bn, phn ti chnh s bao gm h thng k ton
v kh nng huy ng vn khi cn thit t cc t chc khc nh ngn hng, t chc tn dng, cc qu v
cc nh u t. Ch rng, chng ta s cp n cc vn ti chnh v k ton chi tit hn trong phn
sau ca cun sch.
a.
M t k hoch ca bn nhm ci tin h thng k ton cng ty? H thng k ton ca bn
c th c nh ngha l mt h thng s dng bo co v nh gi cc giao dch ca cng ty. B
phn trng tm hp dn u t nc ngoi c th cn p ng vi h thng k ton M hay cc nc
phng Ty khc. Bn h"y gii thch nhng n lc ca cng ty trong chuyn i h thng k ton.
b.
Hin nay, bn vay hoc huy ng tin cn thit cho hot ng ca cng ty nh th no?
M t cc mi lin h vi ngn hng v cc t chc khc " v ang cung cp tn dng cho cng ty.
Trnh by r bn " vay bao nhiu v vi cc iu khon thanh ton nh th no.
c.
C nhng ci tin g c th thc hin nng cao hiu qu h thng k ton v kh nng
huy ng vn ca cng ty? Gii thch nhng ci tin cn tin hnh v nu bt tm quan trng ca mi
ci tin trong s thnh cng tng lai ca cng ty.
4.6.4
Sn phm mi
b.
M t nhng thay i bn d nh thc hin trong qu trnh hay h thng pht trin sn
phm ca cng ty. V d nh thu cc k s mi, mua my tnh thit k, u t cho nghin cu,
khai thc bn quyn.
4.6.5
Trong phn ny, h"y cp cc thay i trong qun l hay ngun nhn lc. Bn cng nhc ti vic b
sung nhng v tr qun l hay k thut ch cht, tuyn thm nhn s u t vo nhng c hi mi v
nhng nhu cu o to c bit khc.
a.
Bn c cn thu cc chuyn gia hay qun l mi khng? Ch ra nhng v tr cn trng v
nhng v tr mi, cn thit c th t c nhng mc tiu hay chin lc mi ca cng ty, c bit,
trn bnh din quc t. Lit k cc v ch ch cht ny, m t trch nhim mi ngi v xc nh chn
dung l tng cho nhng v tr ny. Bn cng phi cho thy rng c th tm c nhng ngi t c
yu cu ca bn.
b.
Ch ra cc k hoch nng cao k nng v kin thc cho cc nh qun l v ngi lao ng?
Bn h"y k ra k hoch o to nng cao trnh chuyn mn ca nhn vin, trong , bao gm c
o to cc k nng mi v qun l, sn xut v thc hnh, v.v.
4.7
Phn ny ch cn thit trong bn KHKD khi n s c trnh cho mt t chc khc c mi quan tm c
bit n kh nng lin doanh vi cng ty, u t hay cung cp khon vay cho cng ty. Trong phn ny,
bn cn m t nhng yu t quan trng thu ht cc t chc khc hp tc vi cng ty. Mc ch l dng
nn mt bi cnh cho cc hot ng ca cng ty cho thy ti sao cng ty l mt doanh nghip ng
hp tc.
Mt s cu hi trong phn ny tng t nh trong cc phn trc. Phn ny nhm xy dng mt m t
y v thuyt phc cho vic u t vo cng ty. Bn nn xem xt tt c nhng yu t lin quan n
cng ty, th trng v quc gia ca bn c th thuyt phc cc i tc, nh u t hay khch hng
rng y l mt cng ty hp dn.
4.7.1
H"y lit k ti a nhng l do thu ht s quan tm ca nhng i tc tim nng, cc n v/c nhn cho
vay hay u t v t nc v khu vc ca bn. Suy ngh v nhng c hi m nhng l do c th
mang li v lit k vo bn cnh cc l do u t.
4.7.2
L do u t vo th trng ca cng ty
Cc i tc, nh u t hay cc n v/c nhn cho vay c th quan tm n cng ty v n ang hot
ng trong mt th trng rt hp dn. in hnh, mt th trng l hp dn khi cc cng ty ang hot
ng kim c li nhun cao hay c tim nng thu c li nhun cao trong tng lai. Phn mm my
tnh l mt v d. Mt s yu t lm cho th trng hp dn l:
t i th cnh tranh
Cng ty c th nng cao hiu qu sn xut v gim chi ph bng cch thay i cng ngh c bng
cng ngh hiu qu v hp dn hn.
Th trng tng trng nhanh
Tim nng ln cho th trng tng trng nhanh
Th trng hin cn cha pht trin
Nhu cu khch hng ngy cng phc tp v i hi sn phm mi.
Th trng l tng cho sn phm " c sn ca mt i tc tim nng.
Xc nh v lit k nhng l do lm th trng tr nn hp dn i vi mt i tc, nh u t hay cho
vay tim nng. Bn cnh mi l do, a ra cc k hoch tn dng nhng li th .
4.7.3
L do u t vo cng ty ca bn
i tc, nh u t hay n v/c nhn cho vay c th quan tm n cng ty v nhng ngun lc m cng
ty c hay v n c o hoc c bit trn mt s mt. Di y l mt s v d v nhng li th m cng
ty bn c th c:
H"y lit k nhng ngun lc c bit hay c quyn ca cng ty. Liu bn c th s dng nhng yu t
ny xy dng cng ty ca mnh m khng cn/cn s hp tc bn ngoi?
4.8
Phn ny tp trung vo xy dng cc thng tin ti chnh cn thit cho bn KHKD. Khi lm bi tp ny,
h"y thu thp tt c thng tin v ti chnh trong vng t nht 5 nm v chuyn sang dollars, nu cn thit.
4.8.1
D liu ti chnh qu kh
D liu ti chnh qu kh bao gm cc ti khon v bt ton th hin cc giao dch trong khong 3-5
nm, bao gm cc bo co hay s sch v ngn sch, k hoch v k ton qun l. Nu bn vit KHKD
cho mt i tc M, bn nn chuyn sang n v -la M v a ra t gi hi oi s dng. Cung cp
thng tin v ng tin ni a nu c th.
a.
Cng ty phi chu trch nhim vi cc b hay c quan no? Bn h"y ch ra nhng vn bn
ca chnh ph vn cn hiu lc i vi cc hot ng ca cng ty.
b.
S n ca bn l bao nhiu? Ch ra cc t chc, cng ty, v c nhn cng ty ang n. Cn a
ra gi tr tng ng theo la cho nhng mc sau:
N
Practical Business Planning for newventure
c.
Li sut v thi hn thanh ton? Ch ra l"i sut cc khon n v thi hn tr n. Ch ra hn
cui cng bn phi tr ht mi khon vay.
d.
Thu sut? Ch ra cc loi thu m cng ty phi ng. Thng thng, thu phi ng l VAT,
thu nhp v.v. Gii thch cc loi thu cng ty phi ng v ch r cch tnh. iu quan trng l bn phi
xc nh cc loi thu phi ng, thm ch bn cn phi d on cch tnh cc loi thu . Nu bn d
bo mt s thu s thay i trong tng lai gn, ch ra thay i nh th no v khi no. Ch r tc ng
ca thay i ln cng ty bn.
4.8.2
Trong phn ny, bn cn ch ra ngun tin thu c t u v bn c k hoch chi tiu (s dng tin) nh
th no? Nu bn ang lp KHKD vay tin hay tm kim nh u t, bn s cn phi hon thnh phn
ny. Phn ny bao gm mt m t v cc mc trong bo co ngun vn v s dng qu, bn s in vo
mu trong cun sch ny.
Bo co ngun vn v s dng qu rt quan trng cho cc doanh nghip mun huy ng tin t cc t
chc v c nhn khc v c chia thnh hai phn. Phn th nht bao gm cc loi ngun tin v s tin
bn hy vng s huy ng c. Cc t chc cung cp tin c th l cc ngn hng v qu pht trin, cng
ty (trong v ngoi nc), v cc nh u t t nhn khc. Phn hai ca bo co ny s trnh by d nh
chi tiu ca bn. Hai phn ca bo co phi c tng gi tr nh nhau - tng chi tiu cc qu phi cn i
vi tng ngun qu.
Thi gian l vn quan trng khi bn cn nhc bn s lm th no tm c v chi tiu cho cc qu
cn thit. Khi bn xy dng Bo co ngun vn v s dng qu, cn xc nh thi gian cn thit huy
ng v s dng vn. c lng thi gian huy ng vn v s dng vn (mua, chi tiu) c th hin
trong Bo co ngun v s dng qu.
a.
Phn Ngun vn trong Bo co ngun v s dng qu:
N: Trong mc ny, bn h"y ch ra tt c cc khon vay v n m bn mun huy ng trong KHKD.
Thng thng, c bn loi vay chnh sn c cho mi cng ty:
u t: Mc ny bao gm tt c cc khon tin hay nhng ngun khc c coi l ca cng ty. u t
ph bin nm di dng mua c phn cng ty. Nu bn hy vng xy dng mt lin doanh, phn quan
trng ca hp ng s cp vic mua mt s phn trm c phiu ca cng ty .
b.
bng cch s dng h thng chiu sng tiu chun cao v gia c li cc b phn sp c th ri xung, cn
k c nhng chi ph ny.
Mua thit b: Bao gm tng chi ph ca cc my mc v thit b bn nh mua. Bn cng nn m t loi
thit b, tn v nc sn xut v chc nng ca my .
Mua hng ho d tr: Trong mc ny, bn a ra cc k hoch mua sn phm, b phn hay nguyn vt
liu.
Marketing, bn hng v qung co: Mc ny gii thch cho cc chi tiu Marketing cho sn phm
hay dch v ca cng ty.
Nhn cng: Bao gm cc chi ph tuyn dng nhn vin v qun l mi d nh s s dng ngun qu
c huy ng.
Nghin cu v pht trin sn phm: Mc ny bao gm nhng chi ph lin quan n pht trin sn
phm mi theo k hoch. V d, nu bn mun s dng qu nng cao cht lng ca cc sn phm
hin c v gii thiu mt s sn phm mi, chi ph trc tip lin quan n nhng ci tin v gii thiu
sn phm mi cn c cp trong mc ny.
Chi ph vn hnh: Mc ny bao gm cc chi ph lin quan trc tip n hot ng hng ngy ca doanh
nghip.
D phng: Bao gm lng tin mt cng ty cn c trong trng hp khn cp hay kh khn. Ni chung,
mt s d tr c th hu ch trong tnh hung cng ty bn ht tin m khng c lng trc.
Thanh ton n: Mc ny bao gm k hoch tr n cho cc khon vay bn " huy ng.
Khc: Nu bn c k hoch s dng qu cho cc mc ch khc, bn h"y k tn v b sung vo bng
trn y.
V d : Bo co ngun vn v s dng qu
Ngun vn
Vay di hn
150,000
Vay ngn hn
40,000
Vay c th chp
N chuyn i
Vn ch s hu
130,000
Tng ngun
$320,000
S dng qu:
(S s dng trong 0 nm 12 thng)
Mua bt ng sn
60,000
Xy dng
90,000
i mi/nng cao
Mua thit b
80,000
Mua hng ho d tr
10,000
20,000
Nhn s
30,000
20,000
Chi ph vn hnh
D phng
10,000
Thanh ton n
Khc:
Tng qu s dng
320,000
..........................
Vay ngn hn
..........................
Vay c th chp
..........................
N chuyn i
..........................
Vn ch s hu
..........................
Tng ngun
=================
S dng vn:
4.8.3
Mua bt ng sn
..........................
Xy dng
..........................
i mi/nng cao
..........................
Mua thit b
..........................
Mua d tr
..........................
..........................
Nhn s
..........................
..........................
Chi ph vn hnh
..........................
D phng
..........................
Thanh ton n
..........................
Khc:
..........................
Khc:
..........................
Khc:
..........................
Tng vn s dng
=================
Ti sn v thit b vn
a.
My mc v thit b cng ty mua trong 5 nm qua? Hon thnh bng Mua sm thit b
chnh, trong cung cp cc thng tin v cc thit b chnh cng ty " mua trong 5 nm li y. Bao
gm c cc thit b " mua v thu.
b.
Nhng my mc no bn ang s dng v c mua trc (hn 5 nm trc)? S
dng bng My mc v thit b chnh khc xc nh cc my mc v thit b ca cng ty. Thay v lit
k tt c cc my mc thit b, tp trung vo cc my mc v thit b c nhng c im sau:
My mc hay thit b ln c s dng hng ngy v thng xuyn.
My mc hay thit b ng vai tr quan trng trong s hot ng thnh cng ca cng ty.
My mc hay thit b c cht lng c bit
My mc hay thit b bn mua Ty u, M, Nht, i Loan.
c.
T l khu hao no p dng cho my mc v thit b? Ch ra t l khu hao c s dng.
Khu hao c th c nh ngha l s phn b chi ph vo Bo co l/l"i trong sut chu k lm vic ca
mt my mc hay thit b. Ni mt cch khc, khu hao l mt s gim gi tr ca my mc v thit b
khi n gi i. Khu hao c th c tnh theo nhiu cch, trong c cc phng php khu hao u v
khu hao nhanh.
4.8.4
Ba phn ny trnh by mu bo cao thu nhp v nhng d liu cn thit. Hng dn bo co thu nhp lit
k nhng thng tin bn cn in vo. V d v bo co thu nhp cho thy cc cng ty M trnh by bo
co thu nhp nh th no. Bng bo co thu nhp a ra mt mu gip bn ch ra nhng thng tin bn
cn ly t cng ty v tng hp li trong Bo co ca mnh.
Mt Bo co thu nhp tnh ton tt c doanh thu c c, tr i nhng chi ph to ra doanh thu . S
chnh lch gia doanh thu v chi ph l li nhun ca cng ty. Qua giai on 12 thng, bn nn cng li
tt c cc khon tin v ti sn bn nhn c hay s nhn c bng cch bn sn phm v tt c nhng
khon tin bn " chi tiu hay s chi tiu trong nm bn sn phm v dch v. Chnh lch gia hai gi
tr l li nhun/l trc thu.
Bo co thu nhp s dng tin lm n v o. Thanh ton bng hng v dch v s c xc nh bng
chi ph mua sn phm v dch v, hay bng gi thnh sn xut cc sn phm .
Mt khi bn nhp gi tr ca tt c doanh thu t bn hng trong mi nm, bn nn xem xt s chi tiu
bao nhiu mua nguyn vt liu, b phn. c tnh nguyn vt liu, cc b phn cn thit sn xut
mt sn phm v nhn vi s lng sn phm bn ra trong mt nm. Con s ny l Chi ph gi vn trong
Bo co thu nhp.
i vi mi dng trong trong mc Chi ph hot ng, c lng s tin bn s chi tiu d sn xut lng
sn phm cn sn xut trong nm. Chi ph hot ng khng ph thuc vo s lng sn phm bn bn
nhng n cn thit cho vic qun l cng ty. S dng thng tin bn c trong cc phn trc ca cun
sch c lng chi ph ny, v d nh chi ph lng.
Ghi ch: Km theo Ph lc Bo co thu nhp ca 5 nm trc nu c th. ng lo nu mu khng ging
vi mu bn ang s dng trong phn ny. H"y ch ra mi thng tin v doanh thu bn nhn c t bn
sn phm v chi ph vn hnh cng ty.
a. Hng dn bo co thu nhp - nh ngha cc thut ng trong Bo co thu nhp
Doanh thu t bn hng: Gi tr c tnh ca tt c sn phm v dch v bn hng trong mt nm.
Chi ph gi vn (Gi vn hng bn - COGS) : Chi ph nguyn vt liu, b phn cn thit cho sn phm
v chi ph lao ng trc tip lin quan n sn xut (i khi, bao gm c chi ph phn xng) bao gm:
- Bin ng Tn kho thnh phm: Gi tr thnh phm ti thi im cui nm ti chnh tr i gi tr ca
thnh phm u nm
- Bin ng Tn kho nguyn vt liu c s dng: Gi tr ca nguyn vt liu, b phn ti thi im
u nm cng gi tr ca ton b tn kho nguyn vt liu, b phn tr i gi tr tn kho nguyn vt
liu, b phn cui nm.
- Lao ng trc tip: Tng chi ph nhn cng trc tip tham gia vo qu trnh sn xut. Nhn cng
khng trc tip tham gia vo qu trnh sn xut s thuc v chi ph hot ng, trong mc lng..
Li gp: Doanh thu t bn hng tr i chi ph gi vn
Chi ph hot ng: Gm cc chi ph gin tip sau:
- Qung cov khuych trng: Qung co, quan h x" hi, khuch trng sn phm v cc hot ng
khc lin quan n hot ng tng cng nhn thc ca khch hng v sn phm v dch v ca
cng ty.
- Chi ph bn hng: Chi ph trc tip lin quan n hot ng bn hng. Mt v d cho chi ph ny l
chi ph i li v n cho ngi bn hng.
- Lng: S tin bn tr cho nhng ngi lm vic cho cng ty, nh lng bn hng, Marketing, k
ton, v.v.
- Ph ph lng: Thu trn lng v cc li ch m rng cho ngi lao ng, dch v y t...
- Cc khon thu:: Thanh ton cho vic s dng to nh
- Tin ch: in, nc, chiu sng, v.v.
- Bo tr: Chi ph gi cho my mc v to nh theo ch vn hnh
- Dng c vn phng: My v cc vt liu (giy, bt, my ch, bn. v.v.)
- Bu ph: tem, th v cc vt liu khc.
- Xe my: xe hi, xe ti hay cc xe my khc.
- i li: Chi ph bn giao sn phm n khch hng cha c tnh n trong cc chi ph ca mc trn
- Bo him: Bo him cho to nh, my mc v NVL, v.v.
- Php l v ti chnh: Chi ph cho lut s, k ton vin hay c vn tin t
- C vn bn ngoi khc: Cc c vn khc v t vn
- Khu hao: Chi ph v my mc khi gi tr ca my gim i.
- Khc: Cc khon thanh ton khc gi cho cng ty hot ng hng ngy.
Cc chi ph khc: Cc khon thanh ton khng nh hng n hot ng hng ngy ca cng ty bao
gm:
- LIi sut: V d nh l"i sut khon vay
- Chi ph giy php: Toeenf tr cho cc cng ty v t chc khc cps quen ch to sn phm hay
cung cp dch v
Tng chi ph = Chi ph gi vn + Chi ph hot ng + Chi ph khc
Li/l trc thu: Doanh thu t bn hng tr i tng chi ph
Thu: Thanh ton cc khon thu khng bao gm trong phn ph ph lng k trn
Li/l rng: L"i/l trc thu tr i thu
b. V d v bo co thu nhp
Bo co thu nhp cho giai on 12 thng bt u t
1 thng 1 nm 2003 v Kt thc ngy 31 thng 12 nm 2003
495,000
Chi ph gi vn
- 25,000
- 15,500
- 85,720
------------
Chi ph gi vn
126,220
Li gp
368,780
Chi ph hot ng
Qung co v khuch trng
- 22,000
Chi ph bn hng
- 27,000
Lng
- 43,000
Ph ph lng
- 5,000
Cc khon thu
17,000
Tin ch
- 6,000
Bo tr
- 11,500
Dng c vn phng
- 3,400
Bu ph
- 1,300
Xe my v xe ti
- 4,600
i li
- 17,200
Bo him
- 37,000
Php l v ti chnh
- 4,000
C vn bn ngoi khc
- 7,300
Khu hao
- 32,000
Khc
- 2,200
----- ------
Chi ph hot ng
-240,500
Chi ph khc
L"i sut
- 47,000
----- ------
Chi ph khc
- 47,000
Tng chi ph
-413,720
81,280
Thu (.. %)
- 23,728
Li/l rng
57,522
Bo co dng tin nhm xc nh dng tin thc t, n cho thy cng ty c bao nhiu tin ti cc thi
im. Bo co dng tin, mt khc, cho thy mi thu v chi trong mt giai on ti chnh c nh. Bo
co dng tin khc vi bo co l l"i ch tin vo v ra khi cng ty ti nhng thi im khc vi
doanh thu v chi ph trong bo cao thu nhp. Hu ht nh u t hay cho vay tim nng u quan tm
n Bo co dng tin v h mun bit bn c hiu v qun l c s khc nhau v thi gian ni trn
hay khng.
Mt iu c th xy ra cho mt cng ty, l n c th c li nhun cao m vn phi ph sn v c dng
tin m. V d, nu c s khc bit ln gia tin bn nhn c t bn hng v tng doanh thu bn hng
- c th bi v nhiu khch hng chm tr thanh ton tin hng cho bn - mt doanh nghip s khng th
tr lng cho nhn cng. Mc d cng ty vay mt khon tin ln, s tin thc s ang nm gi c th
khng cng ty c th tn ti.
Khi chun b mt Bo co dng tin , bn phi th hin c dng tin vo v ra khi cng ty nh th
no trong mt giai on. Trong phn ny, v d v bng ch trong mt nm nhng mu c th c s
dng chun b cc Bo cao dng tin qu kh s dng nhng thng tin thu thp c hay trong mt
vi nm tng lai vi cc d liu d bo.
Phn ny gm cc bng v mc sau y:
a.
b.
c.
d.
Khi nghin cu bng Bo co dng tin, cn nh rng dng tin ch bao gm lng tin thc t nhn
c v chi ra, n khng gm cc chi ph khng phi l tin mt nh khu hao chng hn.
a. Nhng mc ln trong mt Bo co dng tin
Sau y l nhng mc chnh v dng tin ra v vo trong mt Nhng mc ln trong mt Bo co dng
tin:
Dng tin vo
Dng tin ra
Chi ph gi vn
Chi ph hot ng
Thanh ton khon vay
Tr c tc
Cho vay
b.
Qu 2
Qu 3
Qu 4
100.000
105.000
50.000
85.000
240.000
250.000
200.000
260.000
10.000
15.000
5.000
20.000
5.000
5.000
5.000
Bn ti sn vn
5.000
10.000
5.000
5.000
50.000
100.000
215.000
270.000
310.000
295.000
Tng tin sn c
315.000
375.000
360.000
380.000
160.000
160.000
160.000
160.000
Lng, ph ph lng
50.000
50.000
50.000
60.000
Thu
5.000
5.000
5.000
10.000
Chi ph Marketing
40.000
60.000
25.000
40.000
Chi ph qun l
5.000
5.000
5.000
5.000
Tr l"i
5.000
5.000
10.000
Thu
5.000
5.000
5.000
Chi ph khc
5.000
5.000
5.000
5.000
10.000
25.000
Mua ti sn vn
20.000
30.000
25.000
Tr c tc hay rt u t
5.000
10.000
310.000
325.000
275.000
330.000
5.000
(55.000)
35.000
(35.000)
D tin mt cui qu
105.000
50.000
85.000
50.000
S d tin u nm
Tin thc t nhn c - cng
4.8.6
Phn tch ho vn
4.9
Tnh ton nhng thay i c li cho cng ty nht. V d, nu bn cho rng thu s gim,
h"y d on mc thu sut thp nht c th cho cng ty bn.
Tnh ton nhng thay i t c li cho cng ty nht. V d, nu bn cho rng chi ph thu
s tng, h"y d bo mc cao nht c th
Tnh ton nhng thay i c kh nng xy ra cao nht nhng thay i ny l c s cho
kch bn d xy ra nht ca bn
D bo thu nhp
Khi c tnh thu nhp, ng lo ngi rng con s ca bn c th khng ng. Thay vo , xy dng k
hoch tng lai bng cch s dng cc gi tr bn cho l hp l v da trn nhng gi thit c c s thc
t. Bn lun c th thay i d bo thu nhp lm cho d bo thc t hn.
4.9.1
D bo doanh thu
Trong phn ny, bn s d bo doanh thu da trn nhng yu t " xc nh trong KHKD v da trn t
l tng trng qu kh ca sn phm.
Trc ht, bn h"y xc nh nhng yu t m bn cho l s nh hng n tng trng doanh thu. Lit
k cc yu t c th thay i doanh thu ca sn phm trong tng lai trong bng Yu t d bo doanh
thu. Sau , c gng m t nhng yu t ny nh hng nh th no, quyt nh yu t s c tch
ng tch cc hay tiu cc n doanh thu v nh gi mc tc ng.
Tip theo, s dng nhng gi ni trn v thng tin bn c trong sut bi tp ny, c tnh s lng sn
phm bn v doanh thu ca bn bng tin ni a v la. Nh m t cch bn d tnh doanh thu.
Bn nn c tnh doanh thu cho mi sn phm hay loi sn phm (s lng v bng tin) v s dng cc
bng sau: D bo doanh thu hng nm theo sn phm, D bo doanh thu hng nm bng la theo sn
phm v D bo sn lng bn hng qu theo sn phm. Cc bng ny c mt phn s liu qu kh.
Trc ht, h"y hon thnh bng D bo doanh thu hng nm theo sn phm ri d bo doanh thu hng
qu cho 2 nm tip theo. S dng nhng d liu qu kh v hiu bit ca bn v nhng bin ng theo
ma hay thng nh hng n doanh thu ca sn phm hay dch v. Thng thng, mt cng ty c
nhng thng bn rn v nhn ri tu thuc vo loi sn phm hay dch v. V d, mt cng ty sn xut
thit b lm lnh c th thy rng thng bn rn nht l vo ma h khi nhit cao.
Sau y l mt s hng dn gip bn hon thnh cc bng. S dng nhng con s doanh thu gn y
nht lm c s d bo ban u, tr li cc cu hi sau:
Th trng cho sn phm hay dch v ca bn ang tng hay gim? Ti sao?
Xu hng pht trin ny tc ng nh th no n doanh thu tng lai ca cng ty?
Doanh thu cng ty tng trng nhanh hn hay chm hn tng doanh thu ca th trng?
Mc tng trng trung bnh hng nm ca doanh thu cho mi sn phm hay nhm sn phm
trong 3-5 nm trc?
Xu hng tng trng doanh thu qu kh ca mi sn phm c th tip tc c duy tr trong tng
lai khng?
Theo bn, doanh thu trong nm ti s tng hay gim cho mi sn phm? Ti sao?
Doanh thu s tng hay gim bao nhiu sn phm hay phn trm? Xem xt nhng yu t trong bng
Nhng yu t d bo doanh thu k trn.
D on s tng hay gim ny theo sn phm hay loi sn phm nu c th.
S dng t l tng trng trong qu kh 3-5 nm lm c s cho d on mc tng trng doanh thu
tng lai. V d, nu doanh thu ca mt sn phm no tng vi t l 5%/nm trong vng 5 nm
gn y, tng trng tng lai c th da trn t l ny. Tr khi bn d bo s thay i doanh thu
da trn nhng yu t k trn, t l tng trng hng nm s xp x 5%.
4.9.2
D bo thu nhp
Trong phn ny, bn cn phi d bo cc Bo co thu nhp trong tng lai m bn tin chng s l mt
bc tranh c c s thc t ca cng ty trong tng lai. Hn na, d bo doanh thu trong phn trc s l
s lng quan trng trong d bo thu nhp. mt bn da trn nhng nm c s dng d bo li
nhun v l trong vng 2 n 5 nm ti, bng kia da trn cc qu trong 2 nm ti. Bn nn s dng d
bo doanh thu v hiu bit ca mnh v cng ty v th trng d bo mc thu nhp tng lai.
Sau khi bn " hon thnh cc bng, h"y kim tra tnh thng nht v tin cy. y l mt s iu cn cn
nhc:
D bo doanh thu ca bn c ph hp vi chin lc marketing khng? h"y chc chn rng bn "
s dng cng nhng gi nh trong chin lc Marketing v d bo thu nhp.
Bn d bo chi ph nguyn vt liu, b phn nh th no? H"y phn tch nguyn vt liu v b phn
bn s cn phi mua sn xut mt trong cc sn phm hay cho mi loi sn phm. H"y tnh ton
chi ph bn phi tr cho cc u vo ny, xem xt c tc ng ca lm pht. H"y nh vit nhng gi
nh ny vo trong k hoch kinh doanh.
Bn d bo chi ph lao ng nh th no? T cc ti khon ca cng ty, h"y tnh ton s tin bn
phi tr cho tt c nhng ngi lm vic cho cng ty. H"y ch ra khon tin lng cng nht bn s
phi tr cho mi loi cng nhn (ng/ngy)
5.
Bng cn i k ton
Bo co d bo
Bo bo kt qu kinh doanh
Bo co li l
Bo co thu nhp
Cc ch tiu li nhun
Cc ch s hot ng
Cc khon phi thu ca khch hng Cc khon khch hng - nhng ngi mua hng ho dch v
cn phi thanh ton cho bn; l ti sn trn bng cn i k ton
ca bn.
Chi ph bin i
Chi ph c nh
Chi ph tr trc
Ch s n by
Ch s kinh doanh
ti sn lu ng - hng tn kho
--------------------------------------N ngn hn
Cng ty
Dng tin
D on
im ho vn
nh v
Gi vn hng bn
Gi thuyt c bn
Khu hao
Li gp
Li rng
Li th cnh tranh
Marketing hn hp
Nh bo lnh
Nguyn tc dn tch
N di hn
N di hn n hn tr
N gc
N ngn hn
Qun l ri ro
Ti sn
Ti sn c nh
Ti sn lu ng
Ti sn th chp, k qu
Th phn
Th trng mc tiu
Thu phi tr
T sut li nhun
L"i gp
---------------Doanh thu thun
Vn ch s hu
Vn u t
Vn hot ng
6. Cc bi tp thc hnh.
Phn ny bao gm mt s biu mu v cu hi hng dn gip ngi c c th d dng
hnh dung cc cng vic cn chun b trc khi hon thnh bn son tho k hoch kinh doanh.
Sau khi a in y cc bi tp ny, chng ta ch cn lp ghp cc phn li c bn k
hoch kinh doanh hon chnh. Vic chun b cc bi tp ny cng to iu kin cho vic s
dng mt s phn mm son tho k hoch kinh doanh (nh Smart Business Plan chng hn).
_______________bn l
_______________bn bun
_______________dch v
_________ sn xut
_________ xy dng
_________ khc (ghi c th)
Sn phm/dch v ___________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Cc nhu cu khch hng cn tho m"n/p ng ____________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
5-10 nm
Bi tp 2
Khch hng ______ Thng mi ______ Cng nghip _________ Khc (c th) __________
Nu l lnh vc thng mi hoc cng nghip, m t cc cng ty m cng ty bn hng ti:
Loi hnh: _________________________________________________________________________
a im _______________________________ Qui m ___________________________________
Nu l ngi tiu dng, m t nhm i tng m bn ngh s chim phn ln trong cng vic ca bn
Nam/n _________________________________ tui ___________________________________
Mc thu nhp _______________________ Ngh nghip ___________________________________
Cng ty ca bn s tp trung vo khu vc a l no?
__________________________________________________________________________________
__________________________________________________________________________________
Bn " xc nh c bao nhiu khch hng tim nng?
__________________________________________________________________________________
__________________________________________________________________________________
Bn c d an c mt dn c trong nhm khch hng s tng hn, gi mc hin ti hay gim
xung? Ti sao?
__________________________________________________________________________________
__________________________________________________________________________________
Bi tp 3
Nhu cu ca th trng trng tm ca bn l g?
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Thng tin ca bn da trn c s no?
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Th trng trng tm ca bn da trn tiu ch no khi ra quyt nh mua?
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Thng tin ca bn da trn c s no?
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Bi tp 4
Nu 3 i th cnh tranh ln theo th t d on th phn (% tng s lng bn)
1. i th (tn cng ty v a ch)
______________________________________________________________________________
______________________________________________________________________________
D on th phn _______________ D on lng bn trong nm ________________
Khong cch ___________ Thi gian hot ng ________________________________
Li th cnh tranh _______________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Li th cnh tranh _______________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Bi tp 5
3. i th (tn cng ty v a ch)
______________________________________________________________________________
______________________________________________________________________________
D on th phn _______________ D on lng bn trong nm ________________
Khong cch ___________ Thi gian hot ng ________________________________ ______
Li th cnh tranh _______________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Li th cnh tranh _______________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Bi tp 6
K hoch marketing
Chin lc marketing tng th (cnh tranh)
Chin lc marketing tng th l g?
______Chin lc chi ph thp
Cung cp cho khch hng cc sn phm/dch v mc gi thp hn so vi i th cnh
tranh
______Chin lc khc bit ha
Mang li cho sn phm/dch v s khc bit bng nhiu cch ngoi s cnh tranh v gi c
______Chin lc trng tm
Ch tp trung vo mt phn ca th trng tng th
Ti sao cng ty bn li la chn chin lc tip th ny?
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
1. ____________________________________________________________________________
2. ____________________________________________________________________________
3. ____________________________________________________________________________
4. _____________________________________________________________________________
Bi tp 7
Sn phm/Dch v
Lit k cc sn phm/dch v theo th t quan trng. c tnh t l phn trm mi loi sn phm/dch
v so vi tng doanh s.
Sn phm/Dch v
% tng doanh
s bn hng
______________________________________________________
_______________
______________________________________________________
_______________
______________________________________________________
_______________
______________________________________________________
_______________
______________________________________________________
_______________
______________________________________________________
_______________
______________________________________________________
_______________
______________________________________________________
_______________
______________________________________________________
_______________
______________________________________________________
_______________
______________________________________________________
_______________
Tng s
100%
Sn phm/dch v no lin quan m cng ty xem xt a thm vo kinh doanh trong tng lai?
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Bi tp 8
Nh cung cp
Tn nh cung cp
a ch
T l Chit khu
Chi ph vn chuyn
Thi gian giao hng
Danh mc hng ho
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
Tn nh cung cp
a ch
T l Chit khu
Chi ph vn chuyn
Thi gian giao hng
Danh mc hng ho
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
Tn nh cung cp
a ch
T l Chit khu
Chi ph vn chuyn
Thi gian giao hng
Danh mc hng ho
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
Tn nh cung cp
a ch
T l Chit khu
Chi ph vn chuyn
Thi gian giao hng
Danh mc hng ho
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
Tn nh cung cp
a ch
T l Chit khu
Chi ph vn chuyn
Thi gian giao hng
Danh mc hng ho
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
Bi tp 9
Xc nh mc gi cho sn phm/dch v
Khi xc nh gi thnh bn " xem xt cc yu t sau cha:
C
_______
_______
_______
_______
_______
_______
Khng
_______
_______
_______
_______
_______
_______
Bi tp 10
Pht tay
__________
__________
__________
__________
Bi tp 11
Bn d kin dnh bao nhiu kinh ph cho qung co/khuych trng sn phm cho nm u tin?
S d ton $ _______ T l phn trm doanh s gp ____________________
Bn " lm d ton nh th no? ___________________________________
M t k hoch qung co/khuych trng sn phm ca cng ty bn trong nm u tin.
Thng
Hot ng
D tr kinh ph
Ging
Hai
Ba
T
Nm
Su
By
Tm
Chn
Mi
Mi mt
Mi hai
Bi tp 12
Phn phi
Cng ty bn d kin s dng knh phn phi no cung cp sn phm/dch v cho khch hng? (Xem
k cc hnh thc m bn s dng).
______ca hng
______bn bun
______bn l
Nu cng ty bn bn hng trc tip, cng ty cn bao nhiu nhn vin bn hng t c doanh s
bn hng nh mc tiu " nh trong nm th 1 v nm th 2?
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Nu cng ty ca bn khng bn hng trc tip, cng ty phi u t g?
______________________________________________________________________________
______________________________________________________________________________
Ai s chu trch nhim trong vic cung cp dch v v bo hnh?
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Nu bn m nhn cng vic ny, bn cn u t g? D ton ca bn da trn c s no?
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Bi tp 13
a im kinh doanh
Nhng c im no v v tr quan trng i vi loi hnh hot ng ca cng ty bn?
Xem xt:
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
a im kinh doanh c u im v bt li chnh l g?
Xem xt:
Thun li:
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Bt li:
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Bi tp 14
a ch _________________________________________________________________________
Thnh ph, ____________________________________________________________________
Vng _________________________________________________________________________
Din tch _______________________________________________________________________
Nu bn m cng ty ti nh ring, nn bn bc vi k ton tnh ton:
1. Liu c th trch mt phn cho cc chi ph lin quan n a im kinh doanh lm chi ph kinh
doanh.
2. u im v bt li v mt ti chnh khi xc nhn khon khu tr ny.
______________
Chi ph in
______________
Chi ph v sinh
______________
H thng iu ha
______________
Bo him
______________
Thu ti sn
______________
Chi ph in thoi
______________
Nc
______________
Cc chi ph khc____________
______________
Tng cng
Bi tp 24-26
c on bo co lu chuyn tin t:
Bi tp 27-29
Cc chi ph ban u lin quan n chi ph a im ca cng ty s c ghi thnh tng khon trong Bi
tp 22.
Bi tp 15
T chc v qun l
C cu t chc php l ca cng ty ca bn l g?
___ t nhn
________tng cng ty
___ i tc
Khi la chn c cu t chc php l, bn c tham kho kin ca lut s v/hoc k ton ca mnh hay
khng? __________________
Bn " tham kho cc c quan chuyn mn no?
Ngn hng:
_____________________________________________________________
Tn
Tel.
_____________________________________________________________
Tn
Tel.
Lut s:
_____________________________________________________________
Tn
Tel.
_____________________________________________________________
Tn
Tel.
K ton:
_____________________________________________________________
Tn
Tel.
_____________________________________________________________
Tn
Tel.
i l bo him:
_____________________________________________________________
Tn
Tel.
_____________________________________________________________
Tn
Tel.
* Khc:
_____________________________________________________________
Tn
Tel.
Bi tp 16
Thng tin v l"nh o v nhn vin ch cht:
Tn _________________________________________________________ Lng ______________
Chc v ______________________________________________________ Gi _________________
Trch nhim chnh___________________________________________________________________
__________________________________________________________________________________
Tn _________________________________________________________ Lng ______________
Chc v ______________________________________________________ Gi _________________
Trch nhim chnh___________________________________________________________________
__________________________________________________________________________________
Tn _________________________________________________________ Lng ______________
Chc v ______________________________________________________ Gi _________________
Trch nhim chnh___________________________________________________________________
__________________________________________________________________________________
Tn _________________________________________________________ Lng ______________
Chc v ______________________________________________________ Gi _________________
Trch nhim chnh___________________________________________________________________
__________________________________________________________________________________
Tn _________________________________________________________ Lng ______________
Chc v ______________________________________________________ Gi _________________
Trch nhim chnh___________________________________________________________________
__________________________________________________________________________________
Hon thnh Bi tp 17-18, Tm tt D liu C nhn ca tng cn b qun l.
Bi tp 17
Tm tt D liu C nhn
Tn _________________________________ Tui __________________
a ch ___________T nh ring ________ T c quan __________ __
Anh/ch " bao gi lm ch, nhn vin ch cht hay u t ti chnh cho mt hot ng kinh doanh mi?
Nu c, tm tt kinh nghim " c.
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Anh/ch " c kinh nghim v loi hnh kinh doanh m anh/ch ang xut hay khng? ngh miu
t. Nu khng, ti sao anh/ch li la chn loi hnh kinh doanh c th ny?
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Ti sao anh/ch mun ng ra kinh doanh?
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
M t im mnh cng nh hn ch ca bn thn trong vic qun l cng ty:
im mnh: ________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Hn ch:___________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Bi tp 18
Qu trnh cng tc: (theo th t kinh nghim gn y nht)
Ngy/thng Ni lm vic V tr
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Trnh hc vn:
Thi gian
Ni hc
Mn chnh/ph
Bng cp
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
Bi tp 19
$ __________
__________
__________
__________
$ __________
Tng s
S dng:
Ti sn kinh doanh
__________
(tng s t Bi tp 20)
Hng lu kho ban u
(tng s t Bi tp 21)
__________
Chi ph ban u
(tng s t Bi tp 21)
__________
Vn lu ng
(tng s t Bi tp 21)
__________
Khc
$ __________
$ __________
Tng s
Chng khon:
Cm c:
Ngi bo l"nh:
__________________________________________________
__________
__________________________________________________
__________
__________________________________________________
__________
__________________________________________________
__________
__________________________________________________________________
__________________________________________________________________
Bi tp 20
Ti sn kinh doanh
Xem xt:bn gh vn phng, thit b vn phng (my vi tnh, my ph t, Fax, my tnh tin, my ch),
c c nh (gi by hng, gi , b, quy hng), thit b giao hng, my iu ha nhit , my
mc sn xut, v thit b xy dng.
Ch lit k nhng thit b m bn cn trin khai cng vic. Khng ghi nhng thit b bn " c.
Thit b (bao gm c s model)
* Chi ph
____________________________________________________________ $
______________$
____________________________________________________________ $
_____________ $
____________________________________________________________ $
_____________ $
____________________________________________________________ $
______________$
____________________________________________________________ $
_____________ $
____________________________________________________________ $
______________$
____________________________________________________________ $
_____________ $
** Total______________________________________________________
______________$
Bi tp 21
* Chi ph
____________________________________________________________ $
______________$
_____________________________________________________________
______________$
_____________________________________________________________
______________$
____________________________________________________________ $
______________$
_____________________________________________________________
______________$
_____________________________________________________________
______________$
____________________________________________________________ $
______________$
_____________________________________________________________
______________$
_____________________________________________________________
______________$
____________________________________________________________ $
______________$
____________________________________________________________ $
______________$
____________________________________________________________ $
______________$
____________________________________________________________ $
______________$
* Total ___________________________________
______________$
Bi tp 22
Chi ph thnh lp
Chi ph ban u l chi ph u t trc khi bt u kinh doanh. Mt vi chi ph trong nhm chi ph ny,
nh thu dch v chuyn nghip hoc qung co, c th l chi ph ko di. Do vy, nhng chi ph ko di
ny c th a vo d ton vn lu ng trong 6 thng u hot ng
Tu sa v trang tr $
Lm bin bn trong v bn ngoi ca hng
Lp t c c nh v thit b
______________
Lp t in thoi
t cc thu nh
______________
______________
______________
______________
______________
______________
______________
______________
o to
______________
* Tng s
Bi tp 23
Vn lu ng
Nhu cu vn ti thiu cn c d ton bng cch lp tng chi ph d kin cho 6 thng u hot ng
ca nm th nht.
Hng mc
T Bi tp 24-25
Tin qung co
$ ______________
Cc khon phi tr
______________
Ph bo him
______________
Tin l"i
______________
______________
Bu ph v vn phng phm
______________
Tin thu t vn
______________
Tin thu t
______________
______________
Thu
______________
Tin in thoi
______________
Tin i li/ngh mt
______________
Tin in nc
______________
__
* Tng s
$ ______________
Xin lu rng d tr ny khng bao gm chi ph vn tng thm, thay i hng tn kho, tr gc vay hay
cc khon rt vn ca ch s hu.
Bi tp 24
Chi ph
Tin qung co ..........................
Tin dch v th tn dng...........
Tin khu hao ............................
Cc khon phi tr .....................
Tin bo him ............................
Tin l"i.......................................
Tin bo dng v sa cha ......
Tin bu ph v vn phng phm
Tin thu t vn .........................
Tin thu t..............................
* Tin lng cng nhn ............
Tin thu....................................
Tin in thoi...........................
Tin i li v ngh mt...............
Tin in nc ...........................
Chi ph hot ng khc..............
____
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____
Li (L)
Trc thu................................
* i vi cc trng hp cng ty t nhn v Cng ty TNHH, ch s hu c th rt l"i u t t li nhun d kin, nhng khng
c nhn lng m tr vo chi ph kinh doanh.
Bi tp 25
_______
(thng) _
______
_______
_______
_______
______
(thng) (thng)
(thng) (thng) (thng) (thng)
_______
_______
Tng s
_______
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Bi tp 26
Q. 1
Q. 2
Q. 3
Q. 4
Tng cng
Doanh s gp
Tr: gi vn hng ha bn
Li nhun gp............................
____
____
____
____
____
____
____
____
____
____
____
____
____
____
____
Cc chi ph
Tin qung co ..........................
Ph dch v th tn dng.............
Tin khu hao ............................
Cc khon phi tr .....................
Tin bo him ............................
L"i sut ......................................
Tin bo dng v sa cha ......
Tin bu ph v VPP..................
Tin thu t vn .........................
Tin thu t..............................
* Tin lng nhn cng ............
Tin thu....................................
Tin in thoi...........................
Tin i li v ngh mt...............
Tin in nc ...........................
Chi ph hot ng khc..............
____
____
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____
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____
____
____
____
____
L"i (L)
Trc thu
* i vi cc trng hp cng ty t nhn v Cng ty TNHH, ch s hu c th rt l"i u t t li nhun d kin, nhng khng
c nhn lng m tr vo chi ph kinh doanh.
Bi tp 27
______
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Ph dch v th tn dng.......................
______
_______
_______
_______
Ph bo him........................................
______
_______
_______
_______
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_______
_______
_______
______
_______
_______
_______
Ph bu in.........................................
______
_______
_______
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_______
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_______
______
_______
_______
_______
______
_______
_______
_______
in thoi ............................................
______
_______
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_______
______
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_______
_______
______
_______
_______
_______
Chi ph vn ..........................................
______
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_______
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_______
______
_______
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_______
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_______
_______
_______
_______
Cng:
Tr:
Bi tp 28
Thng
thng
thng
thng
thng
thng
thng
thng
Tng S
_______
______
_______
_______ _______
______
_______
_______
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_______ _______
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_______ _______
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_______ _______
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_______ _______
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_______ _______
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_______ _______
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_______ _______
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_______ _______
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_______ _______
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_______ _______
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_______ _______
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_______ _______
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_______ _______
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_______ _______
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Bi tp 29
Q2
_______
Q3
Q4
___ Tng s _
_______
_______ _______
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Chi ph vn ..........................................
______
Tr cc khon vay n...........................
______
Ch kinh doanh rt tin ra ..................
______
Mua hng ho ......................................
______
Tng tin mt chi _
.............................................................
Tng tin mt sn c thc ................
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Bi tp 30
Ti sn
Bt u
Cui nm 1
Cui nm 2
----------------------------------------------------------------(ngy)
(ngy)
(ngy)
Ti sn lu ng
Tin mt ............................................
Cc khon phI thu ca khch hng ..
Hng tn kho .....................................
Cc chi ph tr trc ..........................
$____________
_____________
_____________
_____________
$____________
_____________
_____________
_____________
$___________
Tng ti sn lu ng........................
___________
___________
___________
t ai ...............................................
Nh ca vt kin trc.........................
My mc thit b ...............................
_____________
_____________
_____________
_____________
_____________
_____________
____________
____________
____________
_____________
_____________
____________
Ti sn c nh rng .........................
___________
___________
___________
Tng ti sn ......................................
$ __________
$ __________
$__________
____________
____________
Ti sn c nh
Bi tp 31
Cng n
N ngn hn
Chi ph phi tr ..................................
Thu phi tr......................................
Thng phiu ngn hn .....................
N di hn n hn tr.......................
$____________
_____________
_____________
_____________
$____________
_____________
_____________
_____________
__________
__________
__________
N di hn .....................................
__________
__________
__________
__________
__________
__________
Tng vn ch s hu .....................
__________
__________
__________
$ _________
$ _________
$ _________
$___________
____________
____________
vn ch s hu (gi tr rng)
Bi tp 32
Cc gi thuyt c bn
Bn " da trn cc gi thuyt c bn no lp cc d bo ti chnh?
Cc yu t cn xem xt: kh nng pht trin ca th trng a l v th trng mc tiu (cc nhm khch
hng), s lng v im mnh ca i th cnh tranh, xu hng ngnh, cc iu kin nn kinh t (khng
hong kinh t, lm pht, v.v..)
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
H"y gii thch phng php bn d tnh doanh s
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
Nhng thng tin no m ngi c bn k hoch kinh doanh ca bn cn hiu cc bo co ti chnh ca
bn?
Thi gian bt u d kin
________________________________
________________________________
________________________________
________________________________
________________________________
________________________________
________________________________
________________________________
________________________________
Bi tp 33
Trng hp
Xu nht
Trng hp
C th
Trng hp
thun li nht
_________ $
__________$
__________$
_________
__________
__________
_________
__________
__________
_________
__________
__________
_________
__________
__________
Bi tp 34
Cc ch s ti chnh chin lc
Kh nng thanh ton hin hnh:
ti sn lu ng
--------------------n ngn hn
Trch t bi tp 30
----------------------------------------Trch t bi tp 31
Trch t bi tp 30
----------------------------------------Trch t bi tp 31
Kh nng
thanh ton nhanh:
Trch t bi tp 30
----------------------------------------Trch t bi tp 31
Trch t bi tp 30
----------------------------------------Trch t bi tp 31
Bi tp 35
Ch s n trn vn (C cu ngun vn):nh gi tc ng ca n by ti chnh: n so vi vn ch s
hu (gi tr rng)
Ch s n trn vn =
Tng cng n
----------------------------------Vn ch s hu (gi tr rng)
Ch s n trn vn =
(Nm 1)
Trch t bi tp 31
----------------------------------------Trch t bi tp 31
Ch s n trn vn =
(Nm 2)
Trch t bi tp 31
----------------------------------------Trch t bi tp 31
T sut li nhun:
nh gi kh nng sinh li
T sut li nhun =
L"i gp
-------------------Doanh thu thun
T sut li nhun =
(Nm 1)
Trch t bi tp 25
----------------------------------------Trch t bi tp 25
T sut li nhun =
(Nm 2)
Trch t bi tp 26
----------------------------------------Trch t bi tp 26
Trch t bi tp 25
-----------------------------------------------------Xem trang 61 v bi tp 30
Trch t bi tp 25
---------------------------------------------------Xem trang 61 v bi tp 30
Bi tp 36
Phn tch im ho vn
tnh ton im ho vn v doanh s cho doanh nghip phi sn xut, ta c:
Tng chi ph c nh *
--------------------------T sut li nhun
im ho vn =
(s tin)
* Cc chi ph c nh:
Nm 1
im ho vn =
(S tin)
Trch t bi tp 25
-----------------------------------------------------Trch t bi tp 35
Nm 2
im ho vn =
(S tin)
Trch t bi tp 26
-----------------------------------------------------Trch t bi tp 35
Bi tp 37
im ho vn =
(s sn phm)
* Chi ph bin i:
Tng chi ph c nh
----------------------------------------------------------------------n gi bn chi ph bin i (cho mt n v sn phm)*
Cc chi ph thay i theo s lng sn phm bn ra, bao gm chi ph nhn cng
trc tip, chi ph nguyn vt liu v chi ph qun l sn xut chung
tnh ton im ho vn cho tng sn phm hay tng dy chuyn sn xut, bn cn bit:
n gi bn sn phm
Chi ph bin i trn mt n v sn phm
$_____________
$_____________
Nm 1
im ho vn =
(S sn phm)
Trch t bi tp 25
-----------------------------------------------------Trch trn
Nm 2
im ho vn =
(S sn phm)
Trch t bi tp 26
-----------------------------------------------------Trch trn
C cu t chc
N. Machiavel
Tng G
Bn l ai ?
Pythagore
Cht lng
Ren Descartes
R&D
Adam Smith
Sn xut
Karl Marx
Bn hng
David Hume
Hnh chnh
Bn mun lm g ?
tng sng to
Bn s lm nh th no ?
C h i n l c
im ho vn
im ho vn
ca bn l
bao nhiu ?
6 (tr.)
5
4
3
2
1
0
200
400
600
800
1000
D bo kh nng t ti tr lu k
4
Mc kh nng
t ti tr ca bn
l bao nhiu ?
3
2
1
0
Nm 1
Nm 2
Nm 3
Nm 4
Nm 5
-1
D n s mang li g ?
T sut sinh li u t d kin
Xc sut (%)
-2
Ri ro v
phn thng
40%
VF Library
trnh
Theo cc tiu ch trn th th trng mc tiu ca VF Library l cn b, cng nhn vin lm vic ti khu
vc kinh doanh ca Th v c dn sng trong phm vi 1,5 km k t khu vc .
Phng Thng mi v U ban Dn s " cung cp cc thng tin v th trng sau:
o
Theo s liu iu tra dn s, 62% dn s trong khu vc mc tiu " hon thnh 12 nm
hc ph thng chnh thc hoc cao hn,
Cng theo s liu iu tra dn s, 74% dn s trong khu vc mc tiu c mc thu nhp
gia nh mc 15.000 USD hoc cao hn,
K hoch marketing
Chin lc tng th
V chin lc tip th, VF Library s tp trung vo hai mng th trng chnh: i) Nhng ngi c trnh
hc vn cao, nhng ngi c mc thu nhp t trung bnh tr ln, cn b cng nhn vin lm vic chuyn
trch ti khu vc kinh doanh Ty Bc, v ii) c dn sng trong phm vi bn knh 1,5 km tnh t ca hng.
Chin lc kinh doanh ny c la chn do y khng phi l i tng ca cc hiu sch, cc i th
cnh tranh khc.
Cc sn phm v Dch v
85% cc sn phm m VF Library cung cp l cc loi sch, 15% cn li l cc sn phm ngoi sch.
Cc sn phm sch bao gm sch khoa hc vin tng v hin thc ba cng; cc loi sch v th trng,
thng mi, vn hc, k thut; sch tham kho v cc loi sch h gi ca cc nh xut bn. VF Library
s s dng danh mc sch ca Tng Cng ty pht hnh sch quyt nh t hng v mua sch lu kho
u k.
Cc nh cung cp sch c chn la trong danh sch Tng cng ty pht hnh sch, trong bao gm
danh sch (tn) cc nh xut bn, hnh thc bn hng, s lng, t l chit khu v.v.
Cc sn phm ngoi sch bao gm cc sn phm n theo sch c cung cp nhm tng doanh s bn.
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phm, lch, p phch.
Vi mc tiu cung cp cc sn phm p ng nhu cu gio dc, gii tr ca khch hng nn trong tng
lai, VF Library s cung cp thm mt s loi tr chi, phm mm my tnh, ch, a CD.v.v
Cc dch v khch hng bao gm gi hng, thanh ton bng th tn dng, ch xe min ph, t vn
min ph tm kim cc loi sch qu, him cho cc nh su tm.
Gi c:
Mc chit khu trung bnh ca cc ca hng bn l l 40% cho cc sn phm sch v 50% cho cc sn
phm ngoi sch. lp k hoch ti chnh, VF Library s dng mc chit khu 40% ca mc gi bn l
xc nh gi bn ca cc sn phm, cng 2% ph vn chuyn. Nh vy tng chi ph gi thnh ca sn
phm l 62% ca gi bn.
VF Library chp nhn thanh ton bng th tn dng, cung ng cc n hng c bit vi mc t cc
10% gi tr hp ng trong thi gian 60 ngy.
Cc hot ng khuyn mi
Theo khuyn ngh ca Hip hi ca hng sch, chi ph qung co v khuyn mi ca VF Library s
chim khong 1,9% tng s doanh s bn hng nm d kin.
VF Library s qung co trong Nin gim in thoi v nhng trang vng, cc bin hiu trong v ngoi
ca hng, qung cc qua th trc tip, trn Thi bo kinh t, cc chin dch khuyn mi, trong cc dp
c bit. VF Library s ng thng tin qung cc trn Thi bo kinh t trong cc s pht hnh ngy Ch
nht th hai v th t ca mi thng.
Cc hot ng khuyn mi cng s c t chc vo cc dp khai ging nm hc, bn hng tn kho gim
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tnh yu (Valentine), cung cp thng tin v tiu s ca nhng ngi Vit Nam ni ting trong thng 9
nhn dp Quc khnh, tiu thuyt trinh thm trong thng 10 nhn ngy l Hallowen.
a im kinh doanh
Theo Hip hi ca hng sch, m bo thnh cng th a im kinh doanh ca mt ca hng sch
cn m bo cc yu t sau:
o
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vo khong 500 n 700m2, trong khong 400 n 550m2 dnh cho bn hng v
trng by sn phm,
Cn c theo cc tiu ch trn, ch kinh doanh ca VF Library " la chn ca hng ti s 2014 i l
Thi Hc trong khu vc kinh doanh Ty Bc so vi hai i im khc l 1) khu ph c, v 2) to nh
Central Plaza. Cc l do la chn nh sau:
o
Cc ca hng sch trong khu ph c phi cnh tranh khc lit trong khi khng c ca
hng sch no t ti khu kinh doanh Ty Bc,
Tin thu nh hng thng l 750$, tng ng 6% tng doanh s bn hng d kin
trong nm u l 150.000$ v tng ng 5% ca doanh s bn nm th hai d kin
t 180.000$. y l mc thu c nh hng thng ca hp ng thi hn 2 nm. Hp
ng ny " c kim tra v ng ca Lut s ring.
Chi ph kinh doanh hng thng ($) ca a im kinh doanh bao gm:
Tin thu nh
Tin in
Tin in thoi
Bo him
Tng s
750
125
*
75
100
1.050 $
Ch nh, ng Nguyn Vn X c trch nhim thanh ton cc khon thu bt ng sn, chi ph iu ho
khng kh hai chiu. ng X cng " cam kt bng vn bn v vic thanh ton cc chi ph ci to, sa
cha nh theo iu kin, yu cu ca ngi thu. Hp ng thu nh thi hn 2 nm.
T chc v Qun l
T chc
V mt s hu php l, ng Nguyn Hoch nh l ch s hu duy nht ca ca hng VF Library. Quyt
nh ny c a ra sau khi ch s hu tham vn cng Lut s ca mnh.
Ban Qun l
ng nh - ch ca hng VF Library s chu trch nhim t hng sch; t chc cc hot ng kinh
doanh; lp v duy tr h thng s sch k ton, hng lu kho, gim st cc hot ng hng ngy; tuyn
dng, o to v sp xp nhn vin. Ch ca hng s lm vic t 45 55 gi/ tun vi mc thu nhp d
kin cho nm u l 7.500$ v 10.400$ cho nm th hai.
ng nh, nm nay 36 tui, sinh ti Th v c bng c nhn ngnh Vn hc, trng i hc Tng
hp. ng " c hai nm kinh nghim lm tr l gim c Nh xut bn v c nhiu kinh nghim trong
qun l bn l sch.
Trong s cc nhn vin di hn s c mt ngi lm vic bn thi gian vi mc lng 5$/gi trong nm
u v tng ln 6$/gi trong nm th hai. Hin cha tnh n cc khon ph cp, tin lm thm gi khc.
Khi cn thit, nhn vin lm vic bn thi gian ny s lm chuyn trch v ca hng s tuyn dng thm
nhn vin bn hng ngn hn.
14.000
42.000
Tng s
$ 56.000
Chi ph:
Trang thit b
6.000
Hng lu kho
22.000
8.000
Vn lu ng
20.000
Tng s
$ 56.000
Ti sn th chp
Trang thit b + hng lu kho
28.000
Nh ring
8.500
3.000
Tng s
Ngi lp k
: Nguyn Hoch nh
T chc bo lnh
2.500
42.000$
Ch tiu
Tng doanh thu
100%
Thng
1
6 000
Tr : Gi vn hng bn
LI gp
62%
38%
3 720
2 280
5 270
3 230
5 580
3 420
6 820
4 180
Cc chi ph :
Tin qung co
Ph dch v th tn dng
Tin khu hao
Cc khon phI tr
Ph bo him
L"I ngn hng
Tin bo dng
Tin bu ph
Tin thu t vn
Tin thu t
Lng nhn vin
Thu
Tin In thoi
Tin I li & ngh mt
Tin In nc
Chi ph khc
1.9%
0.7%
0.8%
0.3%
0.8%
2.9%
0.4%
1.4%
0.3%
6.0%
7.0%
1.4%
0.6%
0.3%
1.0%
1.5%
500
36
100
225
300
376
24
84
100
750
375
175
75
18
125
185
200
65
100
0
0
376
34
119
0
750
375
175
68
26
125
185
100
75
100
0
0
376
36
126
0
750
375
175
71
27
125
185
100
66
100
0
300
376
44
154
150
750
375
175
79
33
125
185
3 448
- 1 168
2 598
632
2 696
724
3 187
993
Tng chi ph
LI (l) trc thu
T l
27.3%
10.7%
Thng
2
8 500
Thng
3
9 000
Thng
4
11 000
Thng
5
13 000
Thng
6
10 500
Thng
7
6 500
Thng
8
6 500
Thng
9
10 000
Thng
10
13 000
Thng
11
16 000
Thng
12
40 000
Tng
cng
150 000
8 060
4 940
6 510
3 990
4 030
2 470
4 030
2 470
6 200
3 800
8 060
4 940
9 920
6 080
24 800
15 200
93 000
57 000
100
90
100
0
0
371
52
182
0
750
550
175
70
39
125
185
100
81
100
0
0
366
42
147
0
750
550
175
72
31
125
185
100
39
100
225
300
362
26
80
100
750
575
175
69
18
125
185
300
39
100
0
0
357
26
102
0
750
575
175
73
21
125
185
200
71
100
0
0
353
40
140
0
750
800
175
75
30
125
185
200
87
100
0
300
348
52
182
100
750
1300
175
78
39
125
185
400
112
100
0
0
343
34
224
0
750
1900
175
81
48
125
185
550
289
100
0
0
339
160
560
0
750
2400
175
89
120
125
185
2 850
1 050
1 200
450
1 200
4 343
600
2 100
450
9 000
10 500
2 100
900
450
1 500
2 220
2 789
2 151
2 724
1 266
3 229
- 759
2 828
- 358
3 044
756
4 021
919
4 507
1 573
5 842
9 358
40 913
16 087
Ch tiu
Tng doanh thu
Qu
1
28 500
Qu
2
41 500
Qu
3
27 000
Qu
4
83 000
Tng
cng
180 000
Tr : Gi vn hng bn
LI gp
17 670
10 830
25 730
15 770
16 740
10 260
51 460
31 540
111 600
68 400
Cc chi ph :
Tin qung co
Ph dch v th tn dng
Tin khu hao
Cc khon phI tr
Ph bo him
L"I ngn hng
Tin bo dng
Tin bu ph
Tin thu t vn
Tin thu t
Lng nhn vin
Thu
Tin In thoi
Tin I li & ngh mt
Tin In nc
Chi ph khc
900
193
300
270
300
987
114
399
125
2 250
1 170
630
270
85
450
675
350
292
300
0
300
947
166
581
200
2 250
2 730
630
260
125
450
675
750
190
300
270
300
905
108
378
125
2 250
1 990
630
270
81
450
675
1 400
585
300
0
300
863
332
1 162
125
2 250
6 710
630
280
249
450
675
3 400
1 260
1 200
540
1 200
3 702
720
2 520
575
9 000
12 600
2 520
1 080
540
1 800
2 700
Tng chi ph
LI (l) trc thu
9 118
1 712
10 256
5 514
9 672
588
16 331
15 229
45 357
23 043
Ch tiu
Tin mt ban u
Cng :
Doanh s bn hng tin mt
Cc khon n c thu hi
Cc khon vay, u t thm
Tong thu tien mat
Thng
1
20 000
Thng
2
16 952
Thng
3
14 904
Thng
4
14 758
6 000
8 500
9 000
11 000
26 000
25 452
23 904
25 758
Tr :
Chi ph qung co
Ph dch v th tn dng
Ph hi vin
Ph bo him
L"I ngn hng
Ph bo dng
Bu ph
Cc dch v khc
Ph thu t
Lng nhn vin
Thu
Tin In thoi
Tin I li & ngh mt
Tin In nc
Chi ph khc
Chi ph vn
Tr cc khon n n hn
Ch kinh doanh rt tin
Mua hng ho
500
36
225
300
376
24
84
100
750
375
175
75
18
125
185
200
65
0
0
376
34
119
0
750
375
175
68
26
125
185
100
75
0
0
376
36
126
0
750
375
175
71
27
125
185
100
66
0
300
376
44
154
150
750
375
175
79
33
125
185
5 700
250
7 800
250
6 300
519
500
3 900
9 048
10 548
9 146
8 006
Tin mt tn qu
16 952
14 904
14 758
17 752
Thng
5
17 752
Thng
6
23 144
Thng
7
24 001
Thng
8
17 553
Thng
9
10 306
Thng
10
5 343
Thng
11
1 903
Thng
12
477
13 000
10 500
6 500
6 500
10 000
13 000
16 000
40 000
30 752
33 644
30 501
24 053
20 306
18 343
17 903
40 477
100
90
100
0
0
371
52
182
0
750
550
175
70
39
125
185
0
519
500
3 900
100
81
100
0
0
366
42
147
0
750
550
175
72
31
125
185
0
519
500
6 000
100
39
100
225
300
362
26
80
100
750
575
175
69
18
125
185
0
519
500
8 800
300
39
100
0
0
357
26
102
0
750
575
175
73
21
125
185
0
519
500
10 000
200
71
100
0
0
353
40
140
0
750
800
175
75
30
125
185
0
519
500
11 000
200
87
100
0
300
348
52
182
100
750
1300
175
78
39
125
185
0
519
1 000
11 000
400
112
100
0
0
343
34
224
0
750
1900
175
81
48
125
185
0
519
1 000
11 500
550
289
100
0
0
339
160
560
0
750
2400
175
89
120
125
185
0
519
2 000
11 100
2 850
1 050
1 200
450
1 200
4 343
600
2 100
450
9 000
10 500
2 100
900
450
1 500
2 220
7 608
9 643
12 948
13 747
14 963
16 440
17 426
18 361
147 884
23 144
24 001
17 553
10 306
5 343
1 903
477
22 116
Tng
cng
150 000
4 671
7 500
96 000
Ch tiu
Qu
1
22 116
Qu
2
12 471
Qu
3
18 928
Qu
4
399
Tng
cng
28 500
0
0
41 500
0
0
27 000
0
0
83 000
0
0
180 000
Tng s tin mt
50 616
54 241
45 928
83 399
Tr :
Chi ph qung co
Ph dch v th tn dng
Ph hi vin
Ph bo him
L"I ngn hng
Ph bo dng
Bu ph
Cc dch v khc
Ph thu t
Lng nhn vin
Thu
Tin In thoi
Tin I li & ngh mt
Tin In nc
Chi ph khc
Chi ph vn
Tr cc khon n n hn
Ch kinh doanh rt tin
Mua hng ho
900
193
270
300
987
114
399
125
2 250
1 170
630
270
85
450
675
0
1 557
2 600
24 900
350
292
0
300
947
166
581
200
2 250
2 730
630
260
125
450
675
0
1 557
2 600
21 200
750
190
270
300
905
108
378
125
2 250
1 990
630
270
81
450
675
0
1 557
2 600
32 000
1400
585
0
300
863
332
1 162
125
2 250
6 710
630
280
249
450
675
0
1 557
2 600
38 500
6 228
10 400
116 600
37 875
35 313
45 529
58 668
177 835
Tin mt tn qu
12 741
18 928
399
24 731
Tin mt ban u
Cng :
Doanh s bn hng tin mt
Cc khon n c thu hi
Cc khon vay, u t thm
3 400
1 260
540
1 200
3 702
720
2 520
575
9 000
12 600
2 520
1 080
540
1 800
2 700
Cui nm 1
Cui nm 2
Ti sn
Ti sn lu ng
Tin mt
Hng tn kho
$ 20.000
$ 22.000
Tng ti sn lu ng $ 42.000
$ 22.116
$ 25.000
$ 47.116
$ 24.731
$ 30.000
$ 54.731
Ti sn c nh
My mc thit b
Tr khu hao lu k $
$ 6.000
0
Ti sn c nh rng $ 6.000
Tng ti sn
$ 48.000
$ 6.000
$ 6.000
$ -1.200
$ -2.400
$ 4.800
$ 3.600
$ 51.916
$ 58.331
Cng n
N ngn hn
Chi ph phi tr ..................................
$ 4.671
___
$ 4.671
$ 6.228
___
$ 6.228
$ 6.228
$ 6.228
N di hn ........................................
$ 37.329
$ 31.101
$ 24.873
$ 42.000
$ 37.329
$ 31.101
Tng vn ch s hu.........................
$ 6.000
$ 14.587
$ 27.230
$48.000
$ 51.916
$58.331
vn ch s hu (gi tr rng)
Cc gi thuyt chnh
1- Cc d bo ti chnh c xy dng da trn gi thuyt dn s ca th trng mc tiu tng
mc khong 5%/ nm.
2- Khng c hiu sch bn l no khc c m ti khu kinh doanh Ty bc.
3- Hiu sch VF Library s bt u kinh doanh t ngy 2/1/2014,
4- Doanh s bn hng nm th nht t 150.000$ v nm th hai t 180.000, tng 20% so vi nm
th nht.
5- Chi ph gi vn hng bn, li nhun gp, chi ph hot ng n nh trong hai nm.
Tin lng nhn cng s mc thp do ca hng ch hot ng 48 gi/tun, trong ch kinh
doanh lm vic chuyn trch. Ch c mt nhn vin lm vic bn thi gian khi mc bn hng
t mc thp hoc trung bnh.
6- Trong tnh hung xu nht,d kin doanh s bn s gim 5%, gi vn hng bn v chi ph kinh
doanh tng 2%.
7- Trong trng hp thun li nht, d kin doanh s bn tng 5%, gi vn hng bn v chi ph
kinh doanh gim 2%.
8- Ti mc gi vn l 62% ca doanh s bn hng, lng hng lu kho cn t mc 93.000$ trong
nm th nht v t 111.600$ trong nm th hai.
9- Vi mc tiu t h s quay vng hng lu kho t 3 n 4 chu k, lng hng lu kho trung bnh
c tnh t mc t 23.250 n 31.000$ trong nm u v t 27.900 n 37.200$ trong nm th
hai.
10- Phng php hch ton k ton s dng c m t trong bo co ti chnh.
11- Cc hot ng mua, bn u c thanh ton bng tin mt, do ti khon c v ti khon n
lun t mc cn bng.
12- Cc hot ng bn hng c th thanh ton bng th tn dng vi mc ph dch v 6%.
13- Tng u t cho trang thit b l 6.000$ v c khu hao trong vng 5 nm theo phng php
khu hao u (100$/thng * 60 thng)
14- Mc vn lu ng cho 6 thng u tin c tnh mc tng ng chi ph hot ng. Mc vn
lu ng s c b sung khi cn thit.
15- phc v kinh doanh, ngoi vn t c 14.000$ ch kinh doanh cn vay thm 42.000$ ca
ngn hng trong thi thi hn 7 nm, mc l"i sut 10,75%/ (mc l"i sut gc + 2%).
16- Khon vay 42.000$ c th chp bng ti sn c nhn ca ch kinh doanh v hot ng kinh
doanh ca hiu sch, c m t c th trong tI liu ny.
17- Trong 3 thng u, ch kinh doanh ch phi thanh ton mc l"i sut n hn cho ngn hng.
Khon vay cn li c thanh ton u hng thng (519$/thng) trong 6 nm 9 thng.
18- Mc l"i sut 0.895% hng thng (10.75%/nm) c hch ton hng thng trong bng cn i
k ton.