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Tng quan v bo co ti chnh

NI DUNG
Phn tch ti chnh so snh
Phn tch ti chnh theo t trng
Phn tch t s
Phn tch dng tin
nh gi

Bng bo cn i k
ton

Bng bo co thu nhp

Phn tch ti chnh so snh

KHI NIM
Phng php phn tch so snh l xem xt mt ch tiu phn tch
bng cch da trn s so snh vi mt ch tiu gc.
So snh bo co ti chnh qua nhiu thi k c th nu ln c
nh hng, tc v quy m xu hng bin ng.

L vic so snh cc bo co ti chnh qua cc thi k tng i

ngn - 2 n 3 nm thng c thc hin bng cch phn tch
bin ng qua tng nm trong tng khon mc ring l.

Phn tch ti chnh so snh

U V NHC IM

D s dng v d hiu

Vic th hin s bin

ng bng mt s tuyt
i v tng i l hp l

Nu c mt gi tr m nm
gc v mt gi tr dng
nm k tip (v ngc li),
khng tnh c mt bin
ng c ngha.
Nu khng c gi tr nm
gc, khng c t l bin ng.

Phn tch bin ng tng nm

Phn tch bin ng
Gi tr

%
Nm 2010 so vi
nm 2009

Khon mc

Nm 2009

Nm 2010

Li (l) rng

1.885.130.164

(246.194.122)

(2.131.324.286)

23.868.088

23.868.088

.005.245.501

(429.404.656)

Thu
Tin mt

9.434.650.157

Nm 2010 so vi
nm 2009

95

Phn tch ch s xu hng

KHI NIM

Phn tch ch s xu hng c s dng th hin ng s

liu cho mt thi k

% =
100

Phn tch ch s xu hng

Khon mc
Doanh thu
Gi vn hng bn
Li nhun gp

2010
13.107.549.658
11.039.287.606
2.068.262.052

2009
35.817.929.499
28.560.773.263
7.257.156.236

2008
69.827.506.975
64.832.151.525
4.995.355.450

2008 l nm gc nn gi tr ca n l 100%
Khon mc
Doanh thu
gi vn hng bn
Li nhun gp

2010
19 %
17 %
41 %

2009
51 %
44 %
145 %

2008
100 %
100 %
100 %

 th

Phn tch t s
1

L cng c ti
chnh c s
dng ph bin
v rng ri
nht.

Chn ng t
s v tin hnh
phn tch s
bit c tnh
hnh ti chnh
doanh nghip.

Nhn t tc
ng c th
lm cc t s
b hiu sai.

Phn tch t s
Cc nhn t tc ng n t s
1 Hot ng ni b doanh nghip
2

S kin kinh t

3 Cc nhn t ngnh
4

Chnh sch iu hnh v phng php k ton

Phn tch t s
cc t s c ngha, cn so snh vi

Cc t s
trc y ca
doanh nghip

Cc t s
ca i th
cnh tranh

Cc t s
trung bnh
ngnh

Minh ha phn tch t s

nh gi
PT kh nng sinh li
Phn tch tn dng
Kh nng thanh ton
Cu trc vn v kh
nng tr n

T sut sinh li trn

u t
Hiu qu hot ng
Hiu sut s dng
ti sn

T s kh nng thanh ton

Hin doanh nghip c kh nng chi tr cc
khon n n hn thanh ton hay khng?

T s kh nng thanh ton

1.27

1.27

1.26

1.26
1.25

T s thanh ton hin thi

= TSNH/ NNH

1.24
1.23
1.22

T s thanh ton
hin thi

1.22

1.21
1.2
1.19
Nm 2008

Ch tiu

Nm 2008

Nm 2009

Nm 2009

Nm 2010

Nm 2010

Ti sn ngn hn

38.375.814.797

45.443.050.183

42.605.616.056

N ngn hn

31.548.107.039

35.956.177.940

33.485.718.941

1,22

1,03

1,27

T s TTHT (ln)

T s kh nng thanh ton

nh gi t s thanh ton hin thi
T s tng khng ng k (1,22<1,26<1,27 ln) do tc
gim TSNH nhiu hn NNH (2,84t > 2,47t).
Tin mt qu t, khon phi thu gim 12,69t, ch yu thu
khch hng gim 16,45t cn 3,47t v HTK tng cao 9,04t.
Tr ngi bn gim 3,35t; thu v cc khon phi np gim

2,36t v tr cng nhn vin gim 1,8t

Kh nng thanh ton cng ty cha tt, cn gim HTK

Ch tiu

Nm 2008

Nm 2009

Nm 2010

Ti sn ngn hn

38.375.814.79 45.443.050.183 42.605.616.056

7

Hng tn kho

12.079.057.64
3

N ngn hn

31.548.107.03 35.956.177.940 33.485.718.941

9

8.405.956.015 17.447.334.399