Phan Viii Tham Dinh Khach Hang Vay

GIO TRNH TN DNG
MC LC
PHN VIII.
THM NH KHCH HNG VAY
NI DUNG CHI TIT.................................................................................................................. 15

I. MC TIU CA MT KHON VAY ............................................................................... 15
II. 6 NGUYN TC THM NH KHCH HNG VAY.................................................... 16
1. Thm nh t cch khch hng............................................................................................ 17
2. Thm nh nng lc khch hng ......................................................................................... 17
3. Thm nh nng lc ti chnh / sn xut kinh doanh ........................................................ 17
4. Thm nh ti sn bo m .................................................................................................. 18
5. Thm nh phng n / d n v cc yu t tc ng ....................................................... 18
6. Cc bin php kim sot ....................................................................................................... 18
III. VN DUNG 6 NGUYN TC VO VIC THM NH KHCH HNG VAY ........ 19
1. KHCH HNG C NHN ................................................................................................. 19
a. Thm nh t cch khch hng ............................................................................................. 19
Tham kho Ph Lc s 8A. : GIAO TIP V LNG NH KHCH HNG QUA GIAO
TIP............................................................................................................................. 19
b. nh gi nng lc php l, nng lc hnh vi dn s, nng lc iu hnh v qun l sn
xut kinh doanh, m hnh t chc, b tr lao ng .............................................................. 19
(1) Xc nh nng lc php lut, nng lc hnh vi dn s................................................ 19
(2) M hnh t chc, b tr lao ng ca khch hng vay (i vi khch hng vay vn
phc v sn xut kinh doanh) ...................................................................................... 20
(3) Kh nng qun tr ........................................................................................................ 20
c. Thm nh nng lc ti chnh / sn xut kinh doanh .......................................................... 21
(1) Kim tra tnh chnh xc ca bo co kt qu sn xut kinh doanh .............................. 21
(2) Phn tch nh gi tnh hnh hot ng v kh nng ti chnh .................................... 22
(a) i vi cc khch hng vay vn sn xut kinh doanh ................................................ 22
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Tnh hnh sn xut ....................................................................................................... 23
Tnh hnh bn hng ...................................................................................................... 23
(b) Tm hiu v phn tch v ti chnh khch hng ........................................................... 25

Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

MC LC
(3) nh gi mc p ng mt s iu kin v ti chnh ............................................ 26

d. Thm nh cc bin php bo m tin vay .......................................................................... 30
(1) Kim tra tnh trng thc t ca ti sn bo m tin vay ................................................. 31
Ph Lc s 8B. NI DUNG KIM TRA TNH TRNG THC T CA TI SN BO
M . .......................................................................................................................... 31
(2) Phn tch, thm nh ti sn bo m tin vay ............................................................ 31
e. Phn tch, thm nh phng n vay vn / d n u t v cc yu t tc ng ............... 31
Hng dn phn tch thm nh PA / DA ........................................................................... 32
(a) nh gi chung v PA /DA ......................................................................................... 32
-
nh gi mc tiu ca PA / DA .................................................................................. 32
Mc tiu ca PA / DA nhm t n ni dung g ?..................................................... 32
S cn thit ca PA / DA ? .......................................................................................... 32
Mc ph hp ca PA / DA ..................................................................................... 32
Mc ph hp xu th pht trin ............................................................................... 32
Mc ph hp vi mc tiu pht trin ca ngnh, vng, a phng ..................... 32
Mc ph hp vi thi c u t ............................................................................. 32
Tc ng v mt x hi ............................................................................................... 33
Li ch i vi nn kinh t ........................................................................................... 33
ng gp vo ngn sch ............................................................................................. 33
To ra ngun ngoi t .................................................................................................. 34
T l sinh li kinh t hay x hi ca d n .................................................................. 34
Cch tnh ton t l sinh li kinh t hay x hi ca d n .......................................... 34
nh gi v nhu cu sn phm ca PA / DA .............................................................. 35
Ni dung cn kho st ................................................................................................. 35
Cn phn loi s cu d tr ......................................................................................... 36
Yu cu ca vic nh gi v nhu cu sn phm ........................................................ 36
Gi tr ca cc phng php d tr v cc cn c dng d tr ............................ 36
Tham kho Ph Lc 8C CC PHNG PHP D TR S CU. ................................ 37

Chn la phng php d tr.............................................................................................. 37
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

MC LC
D tr s cu bng cc d kin khc .......................................................................... 37
S hp l ca s cu sau iu chnh ........................................................................... 38
nh gi v cung sn phm ......................................................................................... 38
Kh nng cnh tranh ca sn phm ............................................................................. 39
Th trng ni a ........................................................................................................ 39
Th trng xut khu ................................................................................................... 40
Phng thc tiu th v mng li phn phi ............................................................ 40
Kh nng sn xut v tiu th sn phm ca PA / DA ................................................ 41
nh gi kh nng cung cp nguyn, nhin vt liu ................................................... 41
nh gi phng din k thut ................................................................................... 42
a im xy dng ...................................................................................................... 42
Phn tch yu t kinh t ca a im xy dng .......................................................... 42
Cc li ch v nh hng x hi ................................................................................. 42
Quy m sn xut v sn phm ca DA ....................................................................... 43
Cng ngh k thut...................................................................................................... 43
Cng ngh.................................................................................................................... 43
Thit b ........................................................................................................................ 45
Quy m, gii php xy dng ....................................................................................... 46
Quy m ........................................................................................................................ 46
Gii php xy dng ..................................................................................................... 46
Xy dng ..................................................................................................................... 46
nh gi tc ng mi trng v gii php x l ....................................................... 48
nh gi v phng din t chc, qun l thc hin DA ........................................... 48
nh gi phng n ngun vn .................................................................................. 49
Tng vn u t .......................................................................................................... 49
Ni dung nh gi ....................................................................................................... 49
Cc phng php thm nh ....................................................................................... 49
S bo m cc ngun vn.......................................................................................... 50
Mc ch c th v hng s dng vn u t ........................................................... 50
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

MC LC
Nhu cu vn u t theo tin thc hin d n ........................................................ 50
Cc ni dung nh gi ................................................................................................ 50
Phng php nh gi cch b tr vn cho thi gian thi cng xy dng cng trnh . 51
Hiu sut vn u t .................................................................................................... 52
Mc tiu hao vn .................................................................................................... 52
Mc hiu lc vn u t ......................................................................................... 52
nh gi hiu qu v mt ti chnh ............................................................................. 52
nh gi v tnh kh thi ca ngun vn, c cu vn u t ....................................... 52
nh gi v mt th trng, phng n v kh nng tiu th sn phm, dch v ca

d n ............................................................................................................................ 52
nh gi v kh nng cung cp nguyn, nhin vt liu v c tnh ca dy chuyn

cng ngh .................................................................................................................... 53
Xc nh nhu cu vn lu ng ................................................................................... 53
Xc nh trch nhim ti chnh ca ch d n ............................................................ 53
Phn tch ri ro d n .................................................................................................. 54
Ri ro v c ch chnh sch ......................................................................................... 54
Ri ro v vn hnh....................................................................................................... 54
Ri ro v th trng ..................................................................................................... 55
Ri ro v mi trng v x hi.................................................................................... 56
Ri ro t yu t kinh t v m ..................................................................................... 56
(b) Tnh ton hiu qu ti chnh, kh nng tr n ca PASXKD / DAT ....................... 56

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Phn cho vay ngn hn ................................................................................................ 56
C s tnh ton ............................................................................................................ 56
Tin hnh ..................................................................................................................... 57
Phn cho vay trung hn ............................................................................................... 57
Xc nh m hnh d n .............................................................................................. 58
Phn tch v c lng s liu tnh ton ..................................................................... 59
C s xc nh ............................................................................................................. 59
Tin hnh ..................................................................................................................... 59
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

MC LC
Lp cc bng tnh Thu nhp v Chi ph....................................................................... 60
S cn thit .................................................................................................................. 60
Ni dung ...................................................................................................................... 60
Cc bng tnh thu nhp v chi ph (Bng tnh trung gian) .......................................... 61
Bng 1 : Bng tnh sn lng v doanh thu ....................................................................... 61

Bng 2 : Bng tnh chi ph hot ng ................................................................................. 62
Bng 2.1 : Bng tnh chi ph nguyn vt liu ..................................................................... 62
Bng 2.2 : Bng tnh cc chi ph qun l bn hng ............................................................ 63
Bng 3 : Khu hao .............................................................................................................. 64
Bng 4.1 : Tnh ton li vay vn trung, di hn ................................................................. 64
Bng 4.2 : Tnh ton li vay vn ngn hn ........................................................................ 65
Bng 5 : Bng tnh nhu cu vn lu ng .......................................................................... 65
+
Lp bo co kt qu kinh doanh, Bo co lu chuyn tin t v tnh ton kh nng tr

n ca DA.................................................................................................................... 67
Lp Bo co kt qu kinh doanh ................................................................................. 67
Bng 6 : Bo co kt qu kinh doanh ................................................................................. 67
Lp Bng cn i tr n .............................................................................................. 70
Bng 7 : Bng cn i tr n ............................................................................................... 70
Lp bng tnh im ho vn ........................................................................................ 71
Bng 8 : Bng tnh im ho vn ........................................................................................ 71
Lp Bo co lu chuyn tin t ................................................................................... 73
Bng 9 : Bo co lu chuyn tin t ................................................................................... 75
Phn tch nhy ........................................................................................................ 76
Cc hm tnh ton ........................................................................................................ 77
Lp bo co cn i ..................................................................................................... 78
Mc ch ...................................................................................................................... 78
Nguyn tc lp ............................................................................................................. 78
Bng 10 : Bng cn i k hoch ....................................................................................... 79

Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

MC LC
f. Cc bin php kim sot (Ti thm nh) ............................................................................. 80

(1) Vic ti thm nh c thc hin theo hai phng php........................................... 80
(a) Gin tip ...................................................................................................................... 80
(b) Trc tip ...................................................................................................................... 80
(2) Vic ti thm nh c tin hnh c lp m khng c s tr gip t NVTD ......... 81
(3) Quan st, kho st, kim tra thc t tm hiu nhng tc ng bn ngoi nh hng
n qu trnh thc hin PA / DA ................................................................................. 81
(4) Thm nh li tan b h s vay vn, bo co thm nh, t trnh ca NVTD .......... 81
(5) Theo di kt qa thm nh h s vay ........................................................................ 81
2. KHCH HNG DOANH NGHIP .................................................................................... 82
a. Thm nh t cch khch hng ............................................................................................. 82
Tham kho Ph Lc s 8A. : GIAO TIP V LNG NH KHCH HNG QUA GIAO
TIP............................................................................................................................. 82
b. nh gi nng lc php l, nng lc hnh vi dn s, nng lc iu hnh v qun l sn
xut kinh doanh, m hnh t chc, b tr lao ng .............................................................. 82
(1) Nng lc php l ......................................................................................................... 82
(2) M hnh t chc, b tr lao ng ca doanh nghip .................................................... 83
(3) Kh nng qun tr v iu hnh ................................................................................... 83
c. Thm nh nng lc ti chnh / sn xut kinh doanh .......................................................... 84
(1) Kim tra tnh chnh xc ca cc bo co ti chnh ...................................................... 85
(2) Phn tch, nh gi tnh hnh hot ng ...................................................................... 86
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Tnh hnh sn xut ....................................................................................................... 86
Tnh hnh bn hng ...................................................................................................... 86
(3) Kim tra mc p ng mt s iu kin v ti chnh ............................................. 87

(a) Kim tra kh nng t ch ti chnh ............................................................................. 87
(b) Cc tiu chun kim tra............................................................................................... 87
(c) Phn tch ti chnh doanh nghip................................................................................ 88
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Phn tch kh nng sinh li ......................................................................................... 88
Mc sinh li ca vn u t ........................................................................................ 88
Mc sinh li t bn hng ............................................................................................ 89
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

MC LC
Phn tch tnh n nh .................................................................................................. 90
Tnh lu hot ............................................................................................................... 90
Tnh n nh v kh nng t ti tr ............................................................................. 91
Phn tch tnh hiu qu ................................................................................................ 93
Doanh thu t tng ti sn ............................................................................................ 93
Thi gian hiu lc hng tn kho to ra doanh thu ...................................................... 94
Thi gian thu hi cng n ........................................................................................... 94
Thi gian thanh ton cng n ..................................................................................... 95
Phn tch hiu qu sn xut ......................................................................................... 95
Hiu sut lao ng ...................................................................................................... 96
Hiu sut ph lao ng ................................................................................................ 96
tp trung vn.......................................................................................................... 96
Hiu sut vn c nh .................................................................................................. 96
Phn tch sc tng trng ............................................................................................ 97
T l tng trng doanh thu ........................................................................................ 97
T l tng trng li nhun ......................................................................................... 97
nh ga trn th trng ............................................................................................... 97
T l Gi c trn Thu nhp mt C Phn (PER)......................................................... 97
T l Gi c trn Gi tr Ghi s (PBR)........................................................................ 98
nh ga vic bo ton vn ......................................................................................... 98
d. Thm nh cc bin php bo m tin vay .......................................................................... 99

(1) Kim tra tnh trng thc t ca ti sn bo m tin vay ............................................ 99
Ph Lc s 8B. NI DUNG KIM TRA TNH TRNG THC T CA TI SN BO
M . .......................................................................................................................... 99
(2) Phn tch, thm nh ti sn bo m tin vay ............................................................ 99
e. Phn tch, thm nh phng n vay vn / d n u t v cc yu t tc ng ............. 100
(1) nh gi mc p ng ......................................................................................... 100
(2) Hng dn phn tch thm nh PA / DA ................................................................. 100
(a) nh gi chung v PA /DA ....................................................................................... 100
-
nh gi mc tiu ca PA / DA ................................................................................ 100
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

MC LC
Mc tiu ca PA / DA nhm t n ni dung g ?................................................... 100
S cn thit ca PA / DA ? ........................................................................................ 101
Mc ph hp ca PA / DA ................................................................................... 101
Mc ph hp xu th pht trin ............................................................................. 101
Mc ph hp vi mc tiu pht trin ca ngnh, vng, a phng ................... 101
Mc ph hp vi thi c u t ........................................................................... 101
Tc ng v mt x hi ............................................................................................. 101
Li ch i vi nn kinh t ......................................................................................... 101
T l sinh li kinh t hay x hi ca d n ................................................................ 103
nh gi v nhu cu sn phm ca PA / DA ............................................................ 103
Ni dung cn kho st ............................................................................................... 103
Mt s phng php d tr s cu c s dng ..................................................... 103
Tham kho Ph Lc 8C CC PHNG PHP D TR S CU. ...................... 103
Chn la phng php d tr............................................................................................ 103

+
D tr s cu bng cc d kin khc ........................................................................ 104
Yu cu ca vic nh gi v nhu cu sn phm ...................................................... 104
Gi tr ca cc phng php d tr v cc cn c dng d tr .......................... 104
S hp l ca s cu sau iu chnh ......................................................................... 105
Phn loi s cu d tr ............................................................................................. 105
nh gi v cung sn phm ....................................................................................... 106
Kh nng cnh tranh ca sn phm ........................................................................... 107
Th trng ni a ...................................................................................................... 107
Th trng xut khu ................................................................................................. 107
Phng thc tiu th v mng li phn phi .......................................................... 107
Kh nng sn xut v tiu th sn phm ca PA / DA .............................................. 107
nh gi kh nng cung cp nguyn, nhin vt liu ................................................. 108
nh gi phng din k thut ................................................................................. 109
a im xy dng .................................................................................................... 109
Phn tch yu t kinh t ca a im xy dng ........................................................ 109
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

MC LC
Cc li ch v nh hng x hi ............................................................................... 109
Quy m sn xut v sn phm ca DA ..................................................................... 109
Cng ngh k thut.................................................................................................... 110
Cng ngh.................................................................................................................. 110
Thit b ....................................................................................................................... 110
Quy m, gii php xy dng ..................................................................................... 110
Quy m ...................................................................................................................... 110
Gii php xy dng ................................................................................................... 111
nh gi tc ng mi trng v gii php x l ..................................................... 111
nh gi v phng din t chc, qun l thc hin DA ......................................... 112
nh gi phng n ngun vn ................................................................................ 112
Tng vn u t ........................................................................................................ 112
Ni dung nh gi ..................................................................................................... 112
Cc phng php thm nh ..................................................................................... 113
S bo m cc ngun vn........................................................................................ 113
Mc ch c th v hng s dng vn u t ......................................................... 114
Nhu cu vn u t theo tin thc hin d n ...................................................... 114
Cc ni dung nh gi .............................................................................................. 114
Phng php nh gi cch b tr vn cho thi gian thi cng xy dng cng trnh 114
Hiu sut vn u t .................................................................................................. 115
Mc tiu hao vn .................................................................................................. 115
Mc hiu lc vn u t ....................................................................................... 115
nh gi hiu qu v mt ti chnh ........................................................................... 116
nh gi v tnh kh thi ca ngun vn, c cu vn u t ..................................... 116
nh gi v mt th trng, phng n v kh nng tiu th sn phm, dch v ca

d n .......................................................................................................................... 116
nh gi v kh nng cung cp nguyn, nhin vt liu v c tnh ca dy chuyn

cng ngh .................................................................................................................. 116
Xc nh nhu cu vn lu ng ................................................................................. 116
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

MC LC
10
Xc nh trch nhim ti chnh ca ch d n .......................................................... 116
Phn tch ri ro d n ................................................................................................ 117
Ri ro v c ch chnh sch ....................................................................................... 117
Ri ro v vn hnh..................................................................................................... 117
Ri ro v th trng ................................................................................................... 117
Ri ro v mi trng v x hi.................................................................................. 117
Ri ro t yu t kinh t v m ................................................................................... 117
(b) Tnh ton hiu qu ti chnh, kh nng tr n ca PASXKD / DAT ..................... 118
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Phn cho vay ngn hn .............................................................................................. 118
C s tnh ton .......................................................................................................... 118
Tin hnh ................................................................................................................... 118
Phn cho vay trung hn ............................................................................................. 119
Xc nh m hnh d n ............................................................................................ 119
Phn tch v c lng s liu tnh ton ................................................................... 119
C s xc nh ........................................................................................................... 119
Tin hnh ................................................................................................................... 119
Lp cc bng tnh Thu nhp v Chi ph..................................................................... 120
S cn thit ................................................................................................................ 120
Ni dung .................................................................................................................... 120
Cc bng tnh thu nhp v chi ph (Bng tnh trung gian) ........................................ 120
Bng 1 : Bng tnh sn lng v doanh thu ..................................................................... 120

Bng 2 : Bng tnh chi ph hot ng ............................................................................... 120
Bng 2.1 : Bng tnh chi ph nguyn vt liu ................................................................... 120
Bng 2.2 : Bng tnh cc chi ph qun l, bn hng ......................................................... 120
Bng 3 : Khu hao ............................................................................................................ 120
Bng 4.1 : Tnh ton li vay vn trung, di hn ............................................................... 120
Bng 4.2 : Tnh ton li vay vn ngn hn ....................................................................... 120
Bng 5 : Bng tnh nhu cu vn lu ng ........................................................................ 120
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

MC LC
11
Lp bo co kt qu kinh doanh, Bo co lu chuyn tin t v tnh ton kh nng tr

n ca DA.................................................................................................................. 121
Lp Bo co kt qu kinh doanh ............................................................................... 121
Bng 6 : Bo co kt qu kinh doanh ............................................................................... 121
Lp Bng cn i tr n ............................................................................................ 121
Bng 7 : Bng cn i tr n ............................................................................................ 121
Lp bng tnh im ho vn ...................................................................................... 121
Bng 8 : Bng tnh im ho vn ..................................................................................... 121
Lp Bo co lu chuyn tin t ................................................................................. 121
Bng 9 : Bo co lu chuyn tin t ................................................................................. 122
Phn tch nhy ...................................................................................................... 122
Cc hm tnh ton ..................................................................................................... 122
Lp bo co cn i ................................................................................................... 122
Mc ch .................................................................................................................... 122
Nguyn tc lp ........................................................................................................... 123
Bng 10 : Bng cn i k hoch .................................................................................... 123

f. Cc bin php kim sot (Ti thm nh) ........................................................................... 124
(1) Vic ti thm nh c thc hin theo hai phng php......................................... 124
(a) Gin tip .................................................................................................................... 124
(b) Trc tip .................................................................................................................... 124
(2) Vic ti thm nh c tin hnh c lp m khng c s tr gip t NVTD ....... 124
(3) Quan st, kho st, kim tra thc t tm hiu nhng tc ng bn ngoi nh hng
n qu trnh thc hin PA / DA ............................................................................... 124
(4) Thm nh li tan b h s vay vn, bo co thm nh, t trnh ca NVTD ........ 124
(5) Theo di kt qa thm nh h s vay ...................................................................... 125
3. SO SNH VIC THM NH GIA KHCH HNG C NHN V KHCH HNG
DOANH NGHIP ............................................................................................................... 126
1/ Thm nh t cch khch hng vay .................................................................................... 126
2/ nh gi nng lc php l, nng lc hnh vi dn s, nng lc iu hnh v qun l sn
xut, m hnh t chc, b tr lao ng ............................................................................... 126
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

MC LC
12
3/ Thm nh nng lc ti chnh / sn xut kinh doanh ........................................................ 128

4/ Thm nh cc bin php bo m tin vay ....................................................................... 135
5/ Phn tch, thm nh phng n vay vn / d n u t v cc yu t tc ng ............ 135
6/ Cc bin php kim sot (Ti thm nh) ........................................................................... 142
IV. LP BO CO THM NH CHO VAY ....................................................................... 144
1. Thu thp thng tin ............................................................................................................... 144
a. i vi khch hng c nhn ................................................................................................ 144
(1) Ghi nhn thng tin trc tip....................................................................................... 144
(2) Thu thp cc thng tin t ngun khc ....................................................................... 144
b. i vi khch hng doanh nghip ...................................................................................... 144
(1) Ghi nhn thng tin trc tip....................................................................................... 144
(2) Thu thp cc thng tin t ngun khc ....................................................................... 145
2. Cch vit v chun b t trnh ............................................................................................ 145
a. Yu cu chung ...................................................................................................................... 145
(1) Vit theo m hnh phn tch ...................................................................................... 145
(2) Khng vit theo cch m t ....................................................................................... 145
(3) Phong cch vit ......................................................................................................... 146
(4) Nhng im lu cho t trnh c hiu qu h tr qu trnh ra quyt nh .......... 146
(5) T tng ca ngi vit t trnh ............................................................................... 147
b. Yu cu c th ...................................................................................................................... 147
(1) Nguyn tc ................................................................................................................. 147
(2) Ni dung t trnh ....................................................................................................... 148
(a) i vi khch hng c nhn ...................................................................................... 148
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Gii thiu khch hng ............................................................................................... 148
Gii thiu nhu cu ca khch hng ........................................................................... 148
Tnh hnh quan h vi cc t chc tn dng .............................................................. 149
Qu trnh thnh lp pht trin (i vi khch hng l doanh nghip t nhn) .......... 150
Tnh hnh hot ng sn xut, kinh doanh hin ti (nu c hoc vay vn sn xut,
kinh doanh) ................................................................................................................ 150
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

MC LC
13
Phng n / d n vay vn / bo lnh ....................................................................... 151
Ti sn bo m ......................................................................................................... 152
Thng tin ngnh......................................................................................................... 153
Nhn xt .................................................................................................................... 153
Kin ngh ................................................................................................................... 153
(b) i vi khch hng doanh nghip ............................................................................. 155

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Gii thiu khch hng ............................................................................................... 155
Gii thiu nhu cu ca khch hng ........................................................................... 156
Tnh hnh quan h vi cc t chc tn dng .............................................................. 156
Qu trnh thnh lp, pht trin ................................................................................... 158
Tnh hnh hot ng sn xut, kinh doanh hin ti ................................................... 158
Phng n / d n vay vn / bo lnh ....................................................................... 159
Ti sn bo m ......................................................................................................... 160
Kt qu chm im tn dng...................................................................................... 160
Thng tin ngnh......................................................................................................... 160
Nhn xt .................................................................................................................... 160
Kin ngh ................................................................................................................... 161
3. Mu t trnh ......................................................................................................................... 163

a. i vi khch hng c nhn ................................................................................................ 163
(1) T trnh thm nh khch hng vay vn ngn hn (V/v vay vn sn xut kinh doanh,
khch hng c nhn) : ................................................................................................ 163
(2) T trnh thm nh khch hng vay vn ngn hn (V/v vay vn mua nh / xy dng,
sa cha nh / mua xe / tiu dng / thanh ton chi ph du hc ..., khch hng l c
nhn) : ........................................................................................................................ 163
(3) T trnh thm nh khh hng vay vn trung, di hn (V/v vay vn sn xut kinh
doanh, khch hng l c nhn) : ................................................................................ 163
(4) T trnh thm nh khch hng vay vn trung, di hn (V/v vay vn xy dng nh,
khch hng l c nhn) : ............................................................................................ 163
(5) T trnh thm nh khch hng vay vn trung, di hn (V/v chuyn i t vay vng
vay VND, khch hng l c nhn) : ........................................................................... 163
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

MC LC
14
(6) T trnh thm nh khch hng (p dng cho khch hng c ngun thu nhp tr n
chnh t lng) : ........................................................................................................ 163
(7) T trnh thm nh khch hng (p dng cho khch hng c ngun thu nhp tr n
chnh t hot ng sn xut kinh doanh) : ................................................................ 163
b. i vi khch hng doanh nghip ...................................................................................... 163
(1) T trnh thm nh khch hng (V/v xt duyt cho vay mn ngn hn) : ................. 163
(2) T trnh thm nh khch hng (V/v xt duyt cho vay ngn hn trong hn mc tn
dng) :........................................................................................................................ 163
(3) T trnh thm nh khch hng (V/v ti tr trung, di hn cho d n) : ................... 163
V. CC PH LC ................................................................................................................... 164
PH LC 8A. GIAO TIP V LNG NH KHCH HNG QUA GIAO TIP ....... 165
PH LC 8B. NI DUNG KIM TRA TNH TRNG THC T CA TI SN BO
M ..................................................................................................................................... 175
PH LC 8C. CC PHNG PHP D TR S CU ................................................... 177
1/ Phng php ng thng s hc ....................................................................................... 177
2/ Phng php ng cong hnh hc ..................................................................................... 177
3/ Phng php ng thng thng k ................................................................................... 178
4/ Phng php ng bnh phng b nht (Least Square)............................................... 178
5/ Phng php semi-log thng k ........................................................................................... 179
6/ Phng php parabol thng k............................................................................................ 179
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

PHN VIII . THM NH KHCH HNG VAY
15
NI DUNG CHI TIT

I.
MC TIU CA MT KHON VAY

Qun l hot ng tn dng hay cn c nu ln theo mt gc cha ng mc tiu ca
hot ng tn dng, l Qun l ri ro tn dng. Qun l ri ro tn dng l mt qu trnh
ton din, khi s t vic tm kim th trng cho vay v tip theo sau l mt lot cc
quy trnh cho n khi khon tn dng c thanh ton hon ton.
Trong qu trnh , nhn vin tn dng phi a ra c cc phn tch v nh gi i vi
cc khon vay. Ni dung nh gi v phn tch phi nhm n s tho ng 3 mc tiu
chnh :
1.
Ngi vay vn c ng tin cy khng ? v, Lm sao bit c ?

Cu hi ny cn c xem xt trc tin l khch hng c th thanh ton c khon vay
ng hn khng ? V tr li c cu hi ny, cn phi c tin hnh nghin cu 6 chi
tit ca mt h s vay vn l : Tnh cch (Character), Nng lc (Capacity), s Tn
nhim (Credibility), vic Th chp (Collateral), cc iu kin (Condition), v s Kim
sot (Control) - (6 Cs credit analysis).
2.
S an ton cho ngn hng v ngi gi tin, cng nh iu kin thun li cho ngi s
dng tin vay c bo v v cu trc nh th no trong hp ng tn dng ?
6 ch C trn c quan tm v phn tch, l nhm n vic tr li cu hi quan trng
Khch hng c ng tin cy khng ? . Khi ni dung cu hi c gii p, vn tip
theo l : Hp ng tn dng c c cu trc hon chnh nhm tho mn c yu cu
ca khch hng ngn hng khng ?
Mt hp ng tn dng hp l phi bo v c ngn hng v nhng ngi m ngn hng
i din (ngi gi tin v cc c ng), hn ch nhng mi e do ti kh nng thu hi
vn ca ngn hng. Nhn vin tn dng phi tm c cu tr li chnh xc tho mn yu
cu ca tt c cc bn. u tin, i vi khch hng nhn vin tn dng phi phc tho
c mt hp ng tn dng p ng c nhu cu ca ngi vay vi mt k hoch hon
tr thch hp, xut pht t s thnh cng ca ngn hng v c bn ph thuc vo s thnh
cng ca khch hng.
3.
Thm quyn ca ngn hng i vi ti sn v thu nhp ca khch hng nh th no ? v,

Kh nng thu hi vn ca ngn hng c c thc hin nhanh chng vi t ri ro v chi
ph thp khng ?
Vn cn phi c gii p tip theo l : Ngn hng c th hon thin quyn ca
mnh i vi ti sn bo m v thu nhp ca ngi vay khng ?.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

16
Vic th hin thm quyn ca ngn hng i vi ti sn ca khch hng nhm p ng hai
mc tiu : Th nht, nu khch hng khng c kh nng hon tr t ngun thu nhp ca h,
th ngn hng phi c c quyn thu gi v bn ti sn thu hi li khon tin cho
vay. Th hai, vic khon cho vay c bo m bng ti sn s to ra li th tm l cho
ngi cho vay v p lc tm l cho ngi vay, ngi vay s cm thy cn phi c nhiu
tch cc hn thanh ton khon n v trnh kh nng mt i nhng ti sn c gi tr hoc
chnh gi tr m nhng ti sn to ra.
Yu cu ca vic hon thin quyn ca ngn hng i vi ti sn th chp l nhm xc nh
r nhng ti sn m ngn hng c th phong to v bn, ng thi nhm thng bo cho cc
t chc khc bit rng ngn hng c quyn hp php trong vic pht mi ti sn nu khch
hng khng c kh nng hon tr khon vay. Ngn hng c c quyn u tin i vi ti
sn so vi cc ch n khc v so vi ch nhn ca ti sn. Khi s i hi ca ngn hng
i vi ti sn th chp c hon thin.
Bn cnh bin php th chp ti sn bo v s an ton s tin cho vay, hn ch ri ro
i vi khon vay cn phi : Xem xt thu nhp hay dng tin ca khch hng tr n mn
vay, Xem xt s lnh mnh trn bng cn i k ton ca khch hng nhm xc nh tnh
thanh khon ca cc ti sn bo m tng lng tin b li nhng thiu ht trong lung tin
ca khch hng, v cui cng l S bo m an ton t bn ngoi. Mc tiu ca s hon
thin quyn ca ngn hng i vi cc khon thu nhp l s rng buc i vi khch
hng phi thc hin mt s yu cu nht nh, nh l : phi nh k np cc bo co ti
chnh cho ngn hng, phi mua bo him cho khon tin vay, phi bo m tnh thanh
khon v s hp php ca n; ng thi khch hng s khng c tin hnh mt s hot
ng no khi khng c s chp thun ca ngn hng, nh l : tin hnh vay mi, vay ni
khc, mua thn ti sn c nh, tham gia hot ng sp nhp, bn ti sn, tr c tc qu
mc cho cc c ng ...
Cc mc tiu ca mt khon vay c xc nh, trong mc tiu nh gi S tin cy
ca khch hng l mc tiu quan trng v thit yu cn c quan tm :
II.
6 NGUYN TC THM NH KHCH HNG VAY

Khi nh gi khch hng cn phi c thc hin theo 2 gc :
-
Theo nh tnh : l nhm hiu c mun hon tr ca ngi vay.
Cn mc ch ca vic phn tch ti chnh ca khch hng l xem xt kh nng ca

khch hng v ngun vn ch s hu, ngun vn chim dng v vn vay, hng ho tn
kho, c cu ti sn lu ng v c nh n thi im hin ti, l phn tch theo nh
lng,
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

17
T c c kt lun v thc trng kh nng ca khch hng trong vic hon tr n vay
cho Ngn hng.
Bn cnh vic nh gi , qu trnh tip tc theo di v tc ng theo hng hin thc ha
cc gi tr c phn tch v thm nh s gp phn lm cho mc tiu ca mt khon vay
t kt qu. Vic tin hnh chi tit nh gi theo Nguyn tc 6 C s lm tho mn cc yu
cu i vi mt khon vay tt theo quan im ca ngi cho vay.
Thm nh t cch khch hng
Nhn vin tn dng phi c c bng chng cho thy khch hng c mc tiu r rng khi
n ngn hng ngh vay vn, v ng thi phi c k hoch tr n nghim tc :
1.
Nu khng bit chc chn mc tiu, l do khch hng vay vn, th nhn vin tn dng
cn phi tin hnh iu tra, xc minh cho n khi c cu tr li xc ng. Sau khi mc
tiu vay vn c lm r, nhn vin tn dng phi xem xt n s ph hp vi chnh
sch cho vay hin ti ca ngn hng c c s quyt nh tng thch tha ng.
Mc d xc nh c mc tiu vay vn ca khc hng tt, nhng nhn vin tn dng

cng cn phi xc nh trch nhim ca khch hng trong vic s dng tin vay.
Trch nhim, tnh trung thc, mc ch vay vn nghim tc, k hoch tr n r rng l
nhng tiu chun to nn tnh cch ca khch hng trong nh gi ca nhn vin tn dng.
Nu khch hng khng trung thc trong cam kt s dng vn vay hay k hoch tr n th
khng thc hin cho vay hn l n tr thnh mt khon n kh i i vi ngn hng.
2.
Thm nh nng lc khch hng

Nhn vin tn dng phi chc chn rng khch hng c nng lc hnh vi dn s, nng
lc php l trong vic k kt hp ng vay vn v s am hiu v iu hnh v sp xp
cng vic (nh tnh).
Hp ng tn dng do mt ngi khng c nng lc v khng c t cch php l k
kt s dn n s khng thu hi c khon cho vay v s to ra mt tn tht ln i vi
ngn hng.
3.
Thm nh nng lc ti chnh / sn xut kinh doanh

y l ni dung quan trng i vi mt ngh vay vn m vn cn nh gi v phn
tch l : Kh nng ca khch hng p ng yu cu hon tr cho ngn hng mn vay
c xc nh cn c trn cc ngun lc thc s trong chnh hot ng ca h nh th no
(nh lng) ? Cu tr li chnh l c s xc nhn cho S Tn Nhim m ngn hng c
c quyt nh cho vic thc hin khon vay.
Nhn chung, khch hng vay vn ch c ba ngun c th hon tr khon vay :
-
Dng tin t doanh thu bn hng hoc thu nhp;
Dng tin t vic bn ti sn;
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

18
Cc ngun vn huy ng bng cch pht hnh n hay chng khon vn.
Bt c ngun no trong ba ngun trn u c th c s dng p ng nhu cu bng
tin trong vic thanh ton n cho ngn hng. Nhng iu ngn hng c trng tm l dng
tin t doanh thu bn hng v xem y l ngun chnh thanh ton n vay, v nu c
ngun thu t vic bn cc ti sn c th s lm suy yu i nng lc kinh doanh ca khch
hng v lm cho ngn hng s tr nn cc ch n khng c c s bo m chc chn.
Hu ht cc ngn hng u do d trong vic ti tr cho cc khch hng khng c trin
vng tt trong kinh doanh.
4.
Thm nh ti sn bo m
Khi nh gi v ti sn th chp, cu hi t ra cho nhn vin tn dng cn c gii p
l : Ngi vay c s hu mt ti sn no vi tr gi tng xng vi khon vay
khng ?
S nhy cm trong nhn thc i vi nhn vin tn dng i vi cc vn nh sau l cn
thit khi nh gi ti sn th chp :
5.
Thi gian s dng.
Tnh kh mi ca ti sn c th chp.
Thm nh phng n / d n v cc yu t tc ng
Vic phn tch ni dung iu Kin, l phi nhn bit c nhng xu hng tin trin
cn k ca khch hng cng nh ca lnh vc m khch hng ang hot ng, thy c
mc tc ng ca nhng thay i trong nn kinh t i vi khon cho vay.
Mt khon cho vay c th rt tt trn giy t, c th nh bi gii cho mt p n hn l s
suy xt v nh gi kinh t, nhng c th gi tr ca n s b st gim khi doanh thu hay
thu nhp d dng b nhiu tc ng t s bin ng kinh t hoc sc p ca bin ng gi
c, lm pht
6.
Cc bin php kim sot

Kim sot l qu trnh nh gi li tnh khch quan v hp l ca tt c cc gi tr tnh
ton v c s kinh t khi xem xt cho vay, ng thi nh gi s tc ng ca thi gian v
thay i cc c ch, chnh sch ca cc c quan qun l c gy ra nhng bt li no cho
ngi vay v kh nng p ng ca khch hng trong nhng trng hp .
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

19
III. VN DUNG 6 NGUYN TC VO VIC THM NH KHCH HNG VAY

1.
KHCH HNG C NHN
a.

Mc tiu thm nh v t cch khch hng hn ch n mc thp nht cc ri ro ch
quan ca khch hng gy nn nh : ri ro v o c, thiu nng lc trnh , thiu
kinh nghim kinh doanh, kh nng thch ng vi th trng cha nhy bn. phng
pht hin ngay t ban u nhng khch hng xu li dng v cn ch nhng khch
hng vay vn cha c o to qua cc trng lp. Khi quan h vay vn, khch hng
c nhng li bng gi v li ch, gip c nhn, thn trng vi nhng ch doanh
nghip sp ngh hu, nhng ngi hay ru ch, c bc
-
Nm cc thng tin c bn v khch hng nh : h, tn, tui, a ch lin lc, s in

thoi, vic lm ...
Khch hng vay vn c c tr ti a bn qun (huyn), th x, thnh ph ni ngn

hng cho vay (NHCV) ng tr s ? Nu khng, phi trnh by r nguyn nhn.
c vay vn t cc ngn hng khc khng ? V vic vay vn v tr n i vi

cc ngn hng c sng phng, khng c n qu hn ?
Quan st thi , phng php v ni dung tr li ca khch hng, pht hin nhng
mu thun v cc vn khng nht qun, hoc khng trung thc gia h s vay
vn v ni dung tr li phng vn.
Yu cu cn phi gii p c cc im cha r trong h s php l, phng n

KD, ngun tr n ngn hng.
Tham kho Ph Lc s 8A. : GIAO TIP V LNG NH KHCH HNG QUA

GIAO TIP. (Xem Ph Lc 8A)
b.
nh gi nng lc php l, nng lc hnh vi dn s, nng lc iu hnh v qun l

sn xut kinh doanh, m hnh t chc, b tr lao ng
Ni dung tm hiu v phn tch v khch hng c xc nh trn 3 mc tiu c bn
nh sau :
Xc nh nng lc php lut, nng lc hnh vi dn s :
(1)
Nhng ni dung nh sau cn phi lm r :

-
Khch hng vay vn nu l h gia nh, c phi l ch h hoc l ngi i din

hp php ca h v 18 tui khng ? (iu 106 v iu 107 B Lut Dn S).
Khch hng vay vn l T hp tc c hot ng theo iu 111 B Lut Dn S

khng?
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

20
Khch hng vay vn c nng lc php lut dn s v nng lc hnh vi dn s

khng? (iu 14 n iu 23 B Lut Dn S).
Giy php hnh ngh c cn hiu lc trong thi hn cho vay, c th ko di hoc
gia hn trong trng hp n vay b gia hn khng ?
Khch hng vay vn l doanh nghip t nhn, ch doanh nghip c hnh vi

nng lc dn s, nng lc php lut dn s v hot ng theo Lut Doanh Nghip ?
M hnh t chc, b tr lao ng ca khch hng vay (i vi khch hng vay
vn phc v sn xut kinh doanh) :
(2)
nh gi trn c s lm r cc ni dung nh sau :

-
Quy m hot ng ?
C cu t chc hot ng sn xut, kinh doanh ?
S lng, trnh lao ng ?
C cu lao ng trc tip, gin tip ?
Tui trung bnh ca ngi lao ng ?
Thi gian lm vic ?
Mc thu nhp bnh qun, mc thu nhp khi im ca ngi lao ng ?
Nhng thay i ca mc thu nhp bnh qun, cc chnh sch thng ?
Hiu qu sn xut : Doanh s bnh qun trn u ngi, mc tng trng ?
Trnh k thut ca th chuyn mn ?

Kh nng qun tr :
(3)
Nhng vn sau cn c lm r :
-
Thng tin v c nhn, ch h, ban qun l T hp tc;
Trnh chuyn mn;
Kh nng, kinh nghim, cch thc qun l, o c c nhn, ch h, ban qun l

T hp tc.
Nhng kt qu t c :
+ T l tng trng doanh thu;
+ T l tng li nhun;
+ T l gim chi ph;
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

21
+ Tc tng thu nhp.

-
Kh nng qun l cc khon n ca khch hng;
Uy tn ca c nhn, ch h, ban qun l T hp tc;
Kh nng tm hiu v thch ng vi th trng, bin ng v tnh hnh kinh t v

cc xu hng ca lnh vc hot ng ?
Cc quan h v s hp tc gia cc c nhn trong ban qun l;
Ngi thc s ra quyt nh trong T hp tc ? v s tp trung quyn quyt nh ?
C s thay i v ngi qun l v cch thc qun l ?
Kh nng quyt nh ca ban qun l trong lnh vc ti chnh, k ton ?
c.
Vic phn tch nh gi kh nng ti chnh ca khch hng nhm n 3 mc tiu chnh
nh sau :
Kim tra tnh chnh xc ca cc bo co ti chnh, bo co kt qu sn xut-kinh

doanh;
- Phn tch, nh gi tnh hnh hot ng v kh nng ti chnh;

- Kim tra mc p ng mt s iu kin v ti chnh.
i vo chi tit thm nh :
(1)
Kim tra tnh chnh xc ca bo co kt qu sn xut kinh doanh :

(p dng i vi khch hng vay vn phc v nhu cu sn xut, kinh doanh)
Bn mu kim tra tnh chnh xc ca bo co kt qu sn xut kinh doanh nh sau, cn
lu : i vi nhng cu hi khng tr li c C hay KHNG, th nh du
vo ct THNG TIN B SUNG, sau ghi chi tit vo phn di ca bn ny v
tng hp vo bo co thm nh khch hng :
Kim tra bo co kt qu sn xut kinh doanh
Tr li
C
Tr li
KHNG
Trong cc khon phi thu c / khng khon cho vay

khng th thu hi ?
Hng tn kho c nh gi chnh xc ?
Trong hng tn kho c bao gm hng h hng, km
phm cht, khng s dng ?
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
THNG TIN
B SUNG
GIO TRNH TN DNG

22
Kim tra chi tit cc khon vay / trch nhim n ?

Kim tra cc khon thanh ton, khon thu ch x l c
gi tr ln ?
Kim tra chi tit ti sn c nh, ch nhng ti sn
c nh c gi tr ln ?
Vic mua my mc, thit b c c thanh ton ?
Trong khon ng trc c nhng khon c nhn
hay khon t cc c thu ?
Nhng khon ng trc nu trn c bao gm nhng
khon vay ngn hng ?
Cc chi ph tr trc, chi ph trch trc c c hch
ton ?
C phn loi chi tit v chnh xc cc khon thu bn
hng, chi ph mua hng, chi ph bn hng, chi ph hnh
chnh, cc khon thu nhp v chi ph khc ngoi hot
ng kinh doanh chnh ?
Kim tra chi tit cc khon thu nhp, chi ph ngoi
hot ng kinh doanh chnh ?
Kim tra chi tit nhng khon thu nhp, khon l bt
thng, lu nhng khon pht sinh ln ?
C trng hp l do bn ti sn c nh ?
L do bn ti sn c nh c c php khng ?
(2) Phn tch nh gi tnh hnh hot ng v kh nng ti chnh :
(a) i vi cc khch hng vay vn sn xut kinh doanh :
Nhng thng tin cn thu thp :
+ Sn phm ch yu;
+ Th phn ca tng loi sn phm;
+ Mng li phn phi sn phm;
+ Kh nng cnh tranh;
+ Cc i th cnh tranh ch yu;
+ S tn nhim ca cc bn hng;
+ Chin lc kinh doanh trong tng lai;
+ Chnh sch khch hng;
+ Khch hng c nh hng n hot ng sn xut, kinh doanh.
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

23
Tnh hnh sn xut

+ Cc iu kin v sn xut :
Nhng thay i v kh nng sn xut v t l s dng thit b;

Cc loi sn phm;
Nhng thay i n t hng;
S lng v phn trm gi tr sn phm cha thc hin c;
T l ph phm v s thay i (+/-);
Nguyn vt liu chnh : Cc loi, tnh hnh cung cp, s dng, s thay i gi
mua, tnh hnh cc nh cung cp, cht lng;
+ Kt qu sn xut :
Thnh phm : thay i ni dung, thnh phn, t l cc loi thnh phm;

Cc yu t nh hng n s thay i nu trn : tng / gim cu, tn kho, thay
i gi c, nng sut, ...;
+ Phng php sn xut hin thi :
Phng php sn xut hin thi : m t v xc nh tnh hin i;

Kh nng v iu kin ci tin phng php sn xut hin thi.
+ Cng sut :
Cng sut thc t;

Cng sut thit k;
Cc yu t lm nh hng n cng sut thc t so vi cng sut thit k.
+ Hiu qu : Cc kt qu v tc ng lm thay i v chi ph sn xut, thi gian lao
ng v kt qu t c.
+ Cht lng sn phm :
t c tiu chun no theo yu cu ca ngi mua;

Kh nng no pht sinh lm nh hng n cht lng sn phm, l do ?
+ Chi ph : Cc thay i v chi ph sn xut v so snh vi cc i th cnh tranh.
-
Tnh hnh bn hng

+ Nhng thay i v doanh thu :
S lng v gi tr doanh thu theo tng loi sn phm;

Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

24
Doanh thu (s lng v gi tr) theo tng loi khch hng v loi sn phm;
Xc nh cc tc ng n s thay i : tng/gim nhu cu, trnh sn xut,
cht lng sn phm, s cnh tranh v i th cnh tranh, ... .
+ Phng php t chc bn hng v mng li bn hng :
Phng thc t chc bn hng;

Doanh thu bn hng t phng thc t chc bn hng (nu trn), to ra doanh
thu trc tip hay gin tip;
Cc hnh thc i l : ti cc a phng, bn l, bn s, ... ;

S v t chc mng li bn hng.
+ Khch hng :
Tnh hnh v kh nng thanh ton tin mua hng ca cc khch hng chnh;
S lng cc giao dch v sn phm ca doanh nghip vi cc khch hng
chnh;
nh gi ca khch hng v sn phm ca doanh nghip;

Chnh sch khuch trng, qung b sn phm tng doanh s bn, hoc khi
c sn phm mi.
+ Gi bn:
Nhng thay i gi bn v phng php tnh gi;

Quan h vi khch hng v cc nhn t lm nh hng n quan h khch
hng;
Tnh hnh gim gi (k c i vi cc yu t : hoa hng, ph vn chuyn, chit

khu, li sut,..., cc chi ph lu thng).
+ Qun l chi ph :
Cc bin ng v tng chi ph v cc yu t nh hng n sn phm.

+ Phng thc thanh ton :
i vi ngi bn, i vi ngi mua thc hin phng thc thanh ton tr
ngay hay tr chm, cc cch thc chit khu.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

25
+ S lng n t hng :
Nhng thay i v n t hng, v s lng n t hng theo tng loi sn

phm v ca tng khch hng chnh. Cc nhn t tc ng n s thay i n
t hng;
Cc iu kin ca n t hng : n gi, thi gian giao hng, phng thc

giao nhn.
+ Qun l tn kho :
Nhng thay i v s lng v chng loi hng tn kho;

Phng thc qun l hng tn kho.
+ Tnh hnh xut khu :
Nhng thay i v nguyn nhn ca s thay i s lng hng xut khu theo
tng loi sn phm, i vi tng quc gia, khu vc.
T l xut khu trn tng doanh thu;

Phng thc xut khu : trc tip hay u thc, quan h ca xut u thc;
Thay i v gi hng xut v so snh vi gi sn phm cng loi trong nc;
Phng php, iu kin thanh ton, cc s h tr t chnh ph, cnh tranh quc
t, chi ph thu quan ca cc nc nhp, chnh sch xut khu v cc d bo.
+ Quan h i tc kinh doanh : Cc quan h trong vic mua v bn sn phm, cc
quan h i tc vn, kh nng to lp v mc ch ca cc quan h.
(b) Tm hiu v phn tch v ti chnh khch hng :
(p dng i vi cc khch hng vay vn cho nhu cu sinh hot v cc khch hng
vay vn phc v nhu cu sn xut, kinh doanh)
Mc tiu chnh yu ca vic tm hiu v phn tch v ti chnh khch hng l nh
gi kh nng bo m tr n ca khch hng trong thi hn cam kt. Nhng thng tin
sau y cn c xc minh t c mc tiu trn :
-
Ngun thu nhp ch yu ca khch hng ? C s, chng t chng minh ngun gc

ca cc thu nhp ? Th d nh :
+ Ngun thu nhp t lng : Cn xc nhn ca c quan ni khch hng lm vic;
+ Tin cho thu nh, phng tin, thit b : Hp ng cho thu;
+ Tin gi v li tin ngn hng : S tit kim, bo co s d tin gi, ... ;
+ C tc t c phiu chng khon u t : chng t chng minh;
+ V.v...
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

26
Cn xem xt tnh n nh v tnh thi gian ca cc khon thu nhp .
(3)
Khch hng sinh sng bng ngh g ? Chnh, ph ? Ngh c mang li ngun thu
nhp n nh khng ?
Khch hng s dng cc ngun thu nhp nh th no ? Cn phi kim tra v c

nh vic s dng thu nhp ca khch hng, c bit khi c nhng bin ng ln
lm nh hng n thu nhp v chi tiu s chi phi n khon tin dnh d nh
tr n ngn hng khi c vay vn.
S thnh vin trong gia nh, trong h khu ? cc thnh vin c thc s quan tm
n khon vay ny khng ? L do ? Cc thnh vin c ngun thu nhp n nh
hay ph thuc vo ngi vay tin ?
n thi im t quan h vi ACB, h c vay hoc cn n vay vi ngn hng

khc khng ? Nu c th l do khng tip tc vay vn hoc quan h vi ngn hng
? Nu khng th l do no li xin vay vn vi ACB ?
Khch hng c th dng bao nhiu thu nhp c nh tr n nu c vay vn ?
Trong trng hp u t vo mt phng n sn xut hoc d n u t, th khch

hng c bao nhiu vn gp ? Cn i chiu vi quy nh v t trng vn t c tham
gia vo phng n sn xut, d n u t ca ACB;
nh gi mc p ng mt s iu kin v ti chnh
Bng nh gi chi tit nh sau :
1. S ph hp ca k hoch kinh doanh i vi khch hng vay vn ?

Tr li
C
Tr li
KHNG
a. Khch hng c phi l nhng ngi ph hp vi

cng vic kinh doanh ?
+ C th t ring mnh bt u v vn hnh cng vic
kinh doanh ?
+ Tin hnh kinh doanh v nhng l do hp l ?
+ C nhng d tnh sn trong cng vic kinh doanh ?
+ C kinh nghim trong lnh vc kinh doanh ny ?
+ C kinh nghim qun l ?
+ C k nng, k thut cn thit ?
b. Khch hng c kh nng bt u cng vic
kinh doanh ?
+ Kh nng ti chnh c bt u ?
+ chun b bo co v tnh hnh ti sn v cc
khon n ?
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
THNG TIN
B SUNG
GIO TRNH TN DNG

27
+ C ti chnh trang tri cc chi ph pht sinh

cho n khi c li ?
+ C a vn vo kinh doanh ?
+ C nhng bo m g cho khon vay ?
2. K hoch kinh doanh ca khch hng vay vn ?
+ Bn sn phm hoc cung ng dch v g ?
+ Ngnh kinh doanh d nh thc hin ?
+ C thong tin g v ngnh kinh doanh d kin ?
Nhng xu hng hin nay ca ngnh ny ?

Tng lai lu di ca ngnh ny ?
Doanh s bn ra bnh qun ?
Mc li gp ?
Nh cung cp c iu kin g bn chu ?
Khch hng mua cn c cc iu kin g ?
Tn v a ch cc nh cung cp ?
Nhng dch v mi cho t cc hip hi kinh

doanh?
Tnh hnh cnh tranh trn th trng ?
c nh gi tr thc ca c s SXKD ca
khch hng ?
+ Quy m ca cng vic kinh doanh ?
+ Phm vi th trng (ni a/xut khu) khi bt u
kinh doanh ?
3. Nghin cu v xc tin th trng ?
+ Thi trng c xc nh theo :
Quy m ?
V tr a l ?
Vng i sn phm ?
nh tnh ca th trng : Tui tc, gii tnh, thu

nhp v thi quen ca th trng ?
+ C s hnh thnh gi bn ?
Gi ca i th cnh tranh ?
C s ga ph thc t ?
+ Sn phm c ng gi theo phng thc v loi
g ?
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

28
+ Nhn din c khch hng tim nng theo tiu

thc :
Mua g ?
Mua u ?
Khch hng mong ch loi dch v no : trc
hay sau khi bn hng ?
L do mua hng ?
C mua hng thng xuyn khng ?

+ i th cnh tranh l ai ?
+ Nhng sn phm no c bn ra tt hn hay c s
khc bit vi cc i th cnh tranh ?
+ Nhng thun li trong cnh tranh ?
+ Nhng bt li trong cnh tranh ?
+ Nhng bt li trn c vt qua nh th no ?
+ Nhng nh hng n th phn ?
+ X l nh th no i vi cc trng hp :
C phn ng ca khch hng;

C cc phn ng t cng vic xc tin bn hng.
+ Hnh thc xc tin thng mi no ph hp vi loi
hnh kinh doanh ca khch hng :
Tip th trc tip;
Xc tin bn hng;
Tp ch v n phm thng mi;
Phng tin truyn hnh v truyn thanh;
Bo ch;
Ti tr.
+ Nhng chi ph qung co nu trn l bao nhiu ?

+ Khch hng bit c mc bn hng ha vn ?
4. K hoch ho ti chnh ?
+ C bit c cn bao nhiu vn bt u ? v :
Nh xng v thit b ?
Cc my mc v cng c ?
Cc dng c dng trong kinh doanh ?
Chi ph lut php ?
Phng tin vn ti ?
S lng nguyn vt liu ban u ?
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

29
S lng tn kho nguyn vt liu ti thiu, ti

a, bnh qun ?
S lng tn kho thnh phm : ti thiu, ti a
v bnh qun p ng nhu cu bn ra ?
Chi ph thu ngoi ban u ?
Cng n ban u ?
Chi ph in v chi ph cho cc tin ch khc ?
+ Chi ph hng thng ?
Nguyn vt liu ?
Tin cng ?
Cc nh cung cp ph ?
Qung co ph ?
Chi ph ngn hng ?
Chi ph in, nc, nng lng ?
Bo him ph ?
Chi ph thu ngoi ?
Chi ph vn chuyn ?
Chi ph bo dng ?
Chi ph bu phm v vn phng phm ?
in thoi, fax ?
Chi ph thu mua ?
Chi ph li vay ?
Nhu cu c nhn ?
+ Sau khi vay bao lu c c li nhun ?
1 thng
3 thng
12 thng
Hn 12 thng
+ Nhu cu vn ban u tin hnh kinh doanh cho
n khi c li ?
+ Bng dng tin n gin cho 12 thng u tin
+ B sung nhu cu bng tin thiu ht
+ Nhng ngun vn d kin s dng :
Vay ngn hng
Lin doanh
Vn ring
T cc nh u t
T cc cng ty ti chnh (thu mua)
+ K hoch kinh doanh c em li li nhun tng
xng v hp l so vi s tin d nh u t ?
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

30
+ C th hon tr cc khon n vay ?

+ K hoch c cn kh thi khi :
Doanh thu gim 10% so vi d on ?
Chi ph tng 10% do mt gi n tin ?
Mc sn xut gim trn 5% ?
Li sut vay d kin tng 5%/nm ?
+ Khch hng c am hiu :
Bo co thu nhp chi ph d tnh ?
Dng tin d tnh ?
5. S sch ti chnh ?
+ Khch hng c bit cc loi s sch ti chnh ?
+ C bit cch s dng v gi gn s sch ti chnh ?
+ C bit lp bo co lu chuyn tin t ?
+ C th lp k hoch chi tiu ?
+ C th lm ph hp s liu ca h v s liu ca
ngn hng xc nh li ?
+ C th tnh t l sn phm trn gi ?
+ C th tnh ton chi ph nguyn vt liu ?
+ Cch phn b chi ph qun l phn xng ?
+ C th tnh ton c sn lng ti thiu b p chi
ph kinh doanh ?
i vi nhng cu hi, vn khng th ghi C hoc KHNG, cn nh du vo
THNG TIN B SUNG v thuyt minh, gii thch r cc chi tit vo phn cui bng
tng hp vo bo co thm nh khch hng.
Lu rng :
d.
Khi Tm hiu v phn tch kh nng ti chnh v nh gi mc p ng mt

s iu kin v ti chnh ca khch hng, cn ch n Phng php lp Bo co
Lu chuyn tin t c qui nh ti Thng t s 105/2003/TT-BTC ngy
4/11/2003 Hng dn k ton thc hin su (06) chun mc k ton ban hnh theo
Quyt nh s 165/2002/Q-BTC ngy 31/12/2002 ca B Trng B Ti Chnh.
i vi khch hng c nhn vic nh gi hin trng Lu chuyn tin t ch thc

hin i vi cc Doanh nghip thc hin theo ch bo co k ton do B Ti
chnh ban hnh.
Thm nh cc bin php bo m tin vay

Bo m tin vay l vic khch hng vay vn ca ACB dng cc loi ti sn ca mnh
hoc bn th ba cm c, th chp, bo lnh nhm bo m thc hin ngha v i
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

31
vi ACB. Ti sn bo m l c s xc lp trch nhim ngi vay; gim thp ri ro

tn dng, mc d y khng phi l iu kin duy nht quyt nh cho vay; khng
xem l phng tin duy nht m bo an ton vay vn. Khi nhn ti sn cm c, th
chp, bo lnh NVTD c trch nhim thc hin cc nhim v sau y :
Kim tra tnh trng thc t ca ti sn bo m tin vay
(1)
Vic kim tra tnh trng thc t ca Ti sn Bo m (TSB) tin vay c thc
hin theo :
Ph Lc s 8B. NI DUNG KIM TRA TNH TRNG THC T CA TI SN
BO M . (Xem Ph Lc 8B.)
Phn tch, thm nh ti sn bo m tin vay :
(2)
Chi tit ni dung Phn tch, thm nh ti sn bo m tin vay xem Phn IV. Bo
m Tin Vay - Thm nh Ti Sn Bo m Tin Vay. Lu nhng ni dung sau
y :
-
Cc giy t chng minh quyn s hu ti sn, giy chng nhn quyn s dng t
v bn gc cc loi giy t khc c lin quan n quyn s hu ca khch hng vay
c ACB lu gi cho n khi khch hng tr ht n v li tin vay;
Thc hin ng cc qui nh v mua bo him do ACB ban hnh;
Ti sn bo m tin vay c th do ACB gi, v c th giao cho ngi vay gi

nhng phi c s ng ca ACB v chu s kim tra v gim st ca ACB;
ACB c nhng chnh sch u tin i vi mt s khch hng v loi khch hng
c vay vn khng phi c ti sn bo m.
e.
Phn tch, thm nh phng n vay vn / d n u t v cc yu t tc ng

Vic phn tch, thm nh phng n vay vn / d n u t nhm t n 4 mc tiu
chnh sau y :
- a ra kt lun v tnh kh thi, hiu qu v mt ti chnh ca Phng n sn
xut-kinh doanh / D n u t, kh nng hon tri v nhng ri ro c th
xy ra quyt nh cho vay hoc t chi cho vay;
- Gp , t vn cho khch hng, bo m hiu qu s dng vn, thu c n
vay, hn ch v phng nga ri ro;
-
Xc nh s tin cho vay, thi gian cho vay, tin gii ngn, mc thu n, cc
iu kin thc hin khon vay; tc ng n hot ng ca khch hng c
hiu qu, bo m mc tiu u t ca ACB;
nh gi kh nng tin lng ca khch hng vay vn.
Ni dung chi tit cc cng vic nh sau :

Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

32
Hng dn phn tch thm nh PA / DA :

Vic phn tch v thm nh PA / DA c tin hnh theo cc bc nh sau :
(a) nh gi chung v PA /DA :
Cc ni dung chi tit sau y cn c gii trnh chi tit :
-
nh gi mc tiu ca PA / DA :
+ Mc tiu ca PA / DA nhm t n ni dung g ?
+ S cn thit ca PA / DA ?
+ Mc ph hp ca PA / DA :
PA / DA c c quyt nh u t ph hp, s c nhiu kh nng t n hiu qu
kinh t mong mun v gim thiu c s ri ro t s bin ng, thay i cc iu
kin kinh t v chnh sch. c thm nh qua ba yu t sau :
Mc ph hp xu th pht trin :
Cc mc tiu ca PA / DA c thm nh v nh gi ph hp vi yu cu ca
tng giai on pht trin, xu th pht trin ca t nc hoc s nh hng t
bn ngoi c Chnh ph a vo ng li pht trin chung.
Mc ph hp vi mc tiu pht trin ca ngnh, vng, a phng : PA /

DA c thm nh v nh gi qua hai vn then cht sau :
S p ng vi phng thc t tn km nht cho nhng nhu cu u tin ca

ngnh kinh t, vng v a phng ?
Quy m ca PA / DA :
S ph hp vi nhu cu ca ngnh, vng, a phng ?
S nh gi v tim nng pht trin ca ngnh, vng, a phng ?
p ng nhu cu th trng ca ngnh, vng, a phng ?
Tc ng n gi c sn phm cng loi ca ngnh, vng, a phng ?
Mc ph hp vi thi c u t : PA / DA c xy dng ph hp vi xu
th pht trin l s ng n v thun li; Nhng hiu qu thit thc t n
cn ch trng n hai ni dung :
Nu u t qu sm so vi nhu cu : S khng t n mc thu nhp hiu qu

vo nhng nm u, s lng ph c th khng trnh khi.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

33
Nu u t qu tr : Hiu qu t n gi tr cao trong mt vi nm u,

nhng s gim st nhanh.
+ Tc ng v mt x hi :
Khng th tch ri mt hot ng kinh t, hot ng u t ca PA / DA ra khi
s tc ng ca n i vi x hi hay i vi nn kinh t. S tc ng ny nu
mang li nhiu hiu qu thit thc s khng nh s tn ti v bn vng v gim
thiu nhiu ri ro cho PA / DA. c thm nh vo hai yu t chnh :
Li ch i vi nn kinh t : Lng nh qua cc ng gp c th sau :

ng gp vo ngn sch
Thng qua cc khon np cho ngn sch nh nc hng nm, nh : thu gi

tr gia tng, thu thu nhp doanh nghip, cc khon np khc. nh gi qua
t l :
Tng cc khon np ngn sch
Vn u t
PA / DA c nhiu hiu qu hn khi c t l, kh nng p gp vo ngn sch

nh nc nhiu hn.
S pht trin dy chuyn :

Nh vo vic hnh thnh PA / DA s mang li s pht trin hoc thnh lp mi
cc ngnh sn xut, dch v khc. Ch :
Nhng ngnh c cung cp nguyn, nhin vt liu cho PA / DA;
Nhng ngnh s dng sn phm, dch v, tin ch ca PA / DA.
Tc ng n s pht trin a phng :
Mc s dng ti nguyn sn c ti a phng;
Mc huy ng vn ti a phng cho nhu cu u t;
Li ch v gi c, sn phm cung ng, tng thu nhp, to cng n vic lm, ...
cho a phng;
Thc y cc ngnh ngh ti a phng pht trin...
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

34
To ra ngun ngoi t
Th hin vic tit kim hay to ra ngun thu ngoi t, tnh ton t l :
S ngoi t tit kim / thu c
X
=
S ngoi t chi ra
X>1
PA / DA c kh nng tit kim hoc thu c ngoi t.
X<1
PA / DA khng c kh nng tit kim hoc thu c ngoi t.
X 1,25 :
PA / DA hi tiu chun v phng din tit kim ngoi t.
Thu ht ngun lao ng :

Vic thu dng nhn cng ca PA / DA c nh gi qua 2 tiu chun :
Tng s lao ng c PA / DA thu dng;

Chi ph u t cho mi vic lm c PA / DA to ra :
Tng mc vn u t ca PA / DA
S lao ng thu dng
So snh vi nhng PA / DA trong cng ngnh, nh gi chi ph u t cho
mi vic lm c to ra, PA / DA c chi ph ny thp l c hiu qu v kh
thi hn.
T l sinh li kinh t hay x hi ca d n :

Cch tnh ton t l sinh li kinh t hay x hi ca d n
Lp bng li l x hi : Li l x hi l mc li ca PA / DA mang li cho x

hi hay ng gp ca PA / DA chnh l tr gi m x hi l ra phi tr cho
mt sn phm, nu nh sn phm phi nhp khu. Do vy, li l x hi ca
d n chnh l sai bit gia Doanh thu X hi (Gi tr nhp khu) v Chi ph
X hi sn xut ra cng mt s lng sn phm.
Cng thc tnh :
Li/L x hi = Doanh thu x hi Chi ph x hi
Trong :
Doanh thu
x hi
Ngi son tho :

Ngi duyt
:
S lng
sn phm ca
d n c
tiu th
Gi sn phm
tng t
nhp khu
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

Chi ph x hi
35
= Chi ph sn xut ca d n - Thu - Khu hao
Tnh mc sinh li x hi : p dng phng php tnh hin gi qui hi tr

gi li x hi v vn u t v cng mt thi im gc so snh. Thi im
gc thng l thi im vn u t c b ra ln u tin.
T l sinh li kinh t hay x hi ca d n c nh ngha nh l li sut lm

cho hin gi ca li x hi v vn u t bng nhau cng mt thi im.
Cng thc tnh :
R1
R2
(1+r)1
(1+r)2
Rn
+
(1+r)n
Trong :
V
R1, R2,..., Rn :
Vn u t.
Li x hi thu hi vo nm sn xut th nht, hai, ..., th n
ca d n.
S nm khai thc d n.
T l sinh li kinh t hay x hi ca d n.
Lu : Cch tnh r nh tnh IRR xem phn tnh sut thu hi ni b.
Cch thm nh t l sinh li kinh t hay x hi ca d n : PA / DA c t l

sinh li x hi cao hn l c hiu qu v kh thi hn.
-
nh gi v nhu cu sn phm ca PA / DA :
+ Ni dung cn kho st :
Tnh hnh nhu cu sn phm v dch v trn th trng ?

Nhng m t v sn phm : hnh dng, dng thc ng gi, mu sc v.v ?
c im v nhu cu sn phm v dch v ?
Tnh hnh sn xut v tiu th sn phm, tnh hnh cung ng v tip nhn cc
dch v n thi im thm nh ?
Nhu cu hin ti v sn phm v dch v ca PA/DA ?

Nhu cu tng lai v sn phm v dch v ca PA/DA ?
Mc tiu th trong nc tng trng hng nm, kh nng p ng chung t th
trng v ca PA/DA ?
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

36
Kh nng (%) v sn phm v dch v ca PA/DA b thay th bi cc sn phm

khc cng loi ?
Cn phn loi s cu d tr theo :

Loi th trng : trong nc hay xt khu;
Th trng tng min, vng; nh : Min Trung, Min Ty, vng Ty Nguyn;
Phn loi ngi tiu dng : thanh nin, ngi ln, n ng, ph n, tr em, th
dn, nng dn,...;
Trnh t chc cng vic v khun kh thc hin sn xut kinh doanh.
+ Yu cu ca vic nh gi v nhu cu sn phm :
Tnh cht cn thit v cp bch ca vic thc hin PA / DA l c o lng v
quyt nh bi nhu cu ca x hi, nhng cn cn phi p ng i vi cc loi
sn phm m PA / DA d nh sn xut. Nu nhu cu cn p ng cng ln, vic
thc hin PA / DA cng cn thit v cp bch. Khi nh gi nhu cu cn p ng,
cn cn phi so snh vi kh nng sn xut ca PA / DA khi hot ng bnh
thng, v kh nng sn xut v pht trin sn xut chung ca cc doanh nghip
khc i vi sn phm cng loi vi sn phm ca PA / DA v cc sn phm khc
tng ng c th thay th.
S lng sn phm m PA / DA mong mun bn c tu thuc vo tng cu
c d kin trong tng lai i vi sn phm . Trc khi chp thun hay bc
b s cu c PA / DA c lng, cn phi nh gi cc vn :
Gi tr ca cc phng php d tr v cc cn c dng d tr :

c lng s cu trong tng lai, c th cn c vo mt s d liu khc
nhau nh : dn s, din tch, s khch hng, s xe c, ... v s dng mt s k
thut tnh ton d tr khc nhau nh trnh by trn. Mi phng php u c
nhng cn c d tr khc nhau v kt qu cng khng ging nhau. Cc nh u
t thng chn mt phng php thch hp vi h, thuyt phc ngn hng
chp thun b vn u t. Do , ngn hng phi xem xt phng php no l
thch hp nht v nu cn c th ngh mt phng php d tr khc thch
hp hn.
Khi quyt nh chn phng php cn xem xt :
Din bin s cu trong qu kh;

Kh nng tng trng nhu cu s dng sn phm, dch v ;
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

37
Bn cht s cu ca sn phm, dch v ; S liu v s cu trong qu kh t

ra thiu st, cha ng tin cy, khng c trng cho i tng s dng sn
phm;
Phng php d tr c khuyt im v cha tng thch.

Kt qu c p dng theo :
Tham kho Ph Lc 8C CC PHNG PHP D TR S CU.
(Xem Ph lc 8C)
Nu s cu qu kh tng hng nm tng i u n, nn chn Phng php

thng s hc.
Nu s cu giai tng trong qu kh theo mt t l bch phn tng i n

nh, hoc Nu s cu t b nh hng bi vic thay i li tc, chng hn s
cu v cc sn phm tiu dng hng ngy (go, thuc ty,...) nn chn Phng
php ng cong hnh hc .
Cc trng hp khc nn s dng phng php phn tch thng k - (i vi

Khch hng C Nhn, s dng Phng php ng thng thng k l ph
hp)
Chn la phng php d tr : Trc khi chn mt phng php d tr, nn
th nhiu phng php tnh cc tr s c lng. chn c phng php
ng, th cc tr s vo cng thc tnh ngc li ca tr s Y0 qu kh (gi l :
s cu qu kh c lng) ri so vi s cu Y thc s cng thi im. Nu
phng php no cho tr s cu qu kh c lng st vi s cu thc s cng
thi im, th c th xem l phng php thch hp nht. o lng phng
php thch hp nht, c th s dng cng thc tnh lch tiu chun (Standard
Deviation) :
SD
(Y Yo)2
Phng php no c SD nh nht

l phng php thch hp nht
D tr s cu bng cc d kin khc : Thng thng da vo dn s c

lng s cu tng lai, bng cch da t l gia tng dn s hng nm tnh d
kin dn s trong tng lai, v cn c vo mc tiu th bnh qun u ngi
hng nm v sn phm, dch v ; T , tnh c s nhu cu d tr tng
lai i vi loi sn phm, dch v cn nh gi.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

38
S hp l ca s cu sau iu chnh :
S cu d tr sau iu chnh vn cn c xem xt li bo m tnh hp l
v tnh st thc, bng cch :
So snh s cu d tr ca cc nh u t, ca ngn hng v ca cc c quan

khc;
Quy i s cu d tr sang s tiu th d tr cho mi u ngi, ri so snh

vi s cu tiu th mi u ngi trong qu kh ti cc ni khc (Tnh, Thnh
ph, nc ngoi,...).
Lu n nh hng ca cc bin i k thut, cc thi quen, s thch ca

ngi tiu dng, nh hng ca s tng gi bn, phn khc th trng, gii
thiu v khch hng tiu th v.v...
-
nh gi v cung sn phm :
Di p lc ca th trng, trc khi quyt nh thc hin hay ti tr mt PA / DA,
nh doanh nghip cng nh nh ti chnh u phi nghin cu v thm nh thn
trng phng din tiu th v th trng ca d n, nhm tin liu c gi bn, s
lng tiu th hng nm, hoch nh c chnh sch cnh tranh, chng trnh tip
th c hiu qu (bao gm cc hnh thc qung co, th l bn hng, h thng phn
phi, chuyn ch, cc hnh thc khuyn mi, ...) v nh c th phn tch c
tnh kh thi ti chnh ca PA / DA.
Khi nh gi v cung sn phm l thm nh v c im tnh hnh, kh nng sn
xut v cung ng cc loi sn phm, dch v ca PA / DA, ch yu l xem xt v s
lng hin c v s c trn th trng trong tng lai ca cc loi sn phm ny, v
c cc sn phm c th thay th. S lng ny bao gm s lng sn xut ca cc
c s sn xut hin thi, s lng nhp t nc ngoi vo di tt c cc hnh thc,
nh : nhp khu, vin tr, cu tr v c cc trng hp nhp lu, trn thu hoc
hng gi mo, n cp thng hiu.
Khi xem xt v tnh ton s cung sn phm, dch v cn phi nm vng c im
tnh hnh sn xut v cung ng cc loi sn phm ny, c bit l lu nhng kh
khn gp phi trong sn xut v tiu th, v l do v ngng sn xut, ngng hot
ng v chm tiu th ca cc c s khc n thi im hin ti ... qua vic tin
liu kh nng th trng c chnh xc hn.
Ni dung kho st :
+ Nng lc sn xut sn phm v cung ng dch v ca PA / DA cho nhu cu trong
nc hin ti ?
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

39
+ T trng kh nng p ng nhu cu th trng t sn phm trong nc v nhp

khu ? Vic nhp khu l do sn xut trong nc cha p ng c hay sn
phm nhp khu c u th cnh tranh hn ?
+ Sn lng nhp khu trong cc nm qua ? D kin kh nng nhp khu trong cc
nm ti ?
+ Kh nng bin ng th trng khi c cc nh u t khc cng sn xut sn
phm v cung ng dch v nh PA / DA ?
+ D on nh hng ca cc chnh sch xut nhp khu khi Vit Nam gia nhp cc
t chc khu vc v quc t (AFTA, WTO, APEC, Hip nh Thng Mi Vit
M,...) n th trng sn phm ca d n;
+ Tng cung d kin v tc tng trng v tng cung sn phm, dch v ?
Sau khi phn tch quan h cung cu i vi sn phm, dch v v ni dung ca
PA / DA, a ra nhn xt v th trng tiu th, v nhn nh i vi PA / DA v :
+ S cn thit ca vic u t;
+ S hp l ca vic nh hng th trng mc tiu;
+ S hp l ca quy m u t, c cu sn phm;
+
S hp l v vic trin khai thc hin u t : Lch trnh u t, cng sut thit
k theo tng thi k huy ng vo sn xut, cung ng
Kh nng cnh tranh ca sn phm :
Kh nng cnh tranh l nhn t quan trng cn thm nh xc nh tnh hin thc
ca cc mc tiu th trng ca PA / DA :
+ Th trng ni a
Hnh thc, cht lng, mu m sn phm ca PA / DA so vi cc sn phm

cng loi c trn th trng ? u / nhc im ?
C ph hp vi th hiu v xu hng tiu th ? p ng cho i tng tiu th,

loi nhu cu no ?
Gi c sn phm c to ra u th cnh tranh, ph hp vi mc thu nhp v kh

nng tiu th no ?
So snh sn phm, dch v ca PA / DA vi cc sn phm, dch v cng loi

trong v ngoi nc v gi thnh, gi bn, cht lng nh gi s n nhn
ca th trng i vi sn phm, dch v ca PA / DA;
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

40
Lu n gi tiu th ph thng, gi nh v bn l theo tng loi sn phm,

cho tng gii tiu th nh th no ?
Th hiu ca gii tiu th tu theo nhn hiu ca nh sn xut ? Phn loi gii
tiu th ?
+ Th trng xut khu
i vi PA / DA sn xut hng xut khu, vic tin liu th trng xut khu l
mt iu rt kh khn v tu thuc vo nhiu yu t c kh nng thay i cao, nh
: gi c, t gi, cnh tranh quc t,; Yu t kh nng cnh tranh ca sn phm,
dch v d tr xut khu l yu t quan trng nht, v ngay khi c sn mt th
trng tiu th tt p, cc sn phm, dch v cha chc c bn d dng nu
khng kh nng cnh tranh vi cc doanh nghip nc ngoi. Ngc li, trong
trng hp th trng hn ch, nhng sn phm c kh nng cnh tranh vn c
th bn c d dng.
Kh nng cnh tranh ca sn phm, dch v ca PA / DA so vi hng nc ngoi
c th c nhn xt qua cc kha cnh : Cht lng, gi thnh, gi bn, nhn hiu,
mu m, bao b, chnh sch qung co, h thng phn phi, cho hng,
Cn c s phi hp gia ngn hng v nh u t xc nh c tim nng xut
khu ca PA/DA qua mt s yu t c bn nh sau :
Tnh hnh cung cu sn phm, dch v trn cc th trng xut khu;

Chiu hng gi c v s cnh tranh quc t trn cc th trng nuc ngoi;
Kh nng cnh tranh ca sn phm, dch v d tr xut khu, kh nng tip cn
th trng nc ngoi ca ch PA / DA v cc hp ng tiu th c c k kt
vo thi im no ca qu trnh thc hin PA / DA ?
Sn phm c t tiu chun xut khu ?

So snh vi cng loi sn phm xut khu c trn th trng v quy cch, mu
m, gi c v cht lng ?
Cc hn ch pht sinh v th trng d kin xut khu ? Hng gii quyt ?

Kt qu xut khu v nhng hn ch pht sinh ca cng loi sn phm ?
-
Phng thc tiu th v mng li phn phi :

+ PA / DA c t chc tiu th theo phng thc no ? Trc tip hay gin tip ?
+ c tiu th theo mng li sn c hay to mi ? C ph hp vi c im v
khu vc ca tng th trng ?
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

41
+ Chi ph thit lp mng li phn phi ?

+ Bn tr chm hay tr ngay ? c th phng thc thanh ton ?
+ c im ca vic giao nhn sn phm : trc tip hay gin tip, phng tin vn
chuyn, ?
+ S lng im phn phi c ph hp vi phm vi v khun kh th trng khng
? Nhng hn ch v s lng n v phn phi lm nh hng n kt qu tiu
th ?
+ Tnh hiu qu, chu o v nhanh chng ca h thng phn phi, chuyn ch sn
phm n tay ngi tiu dng v cc a ch tiu th ?
-
Kh nng sn xut v tiu th sn phm ca PA / DA :

+ Tng mc sn xut v tiu th sn phm, dch v hng nm v d kin trong t
nht 5 nm n ca PA / DA ?
+ Tnh linh hot ca c cu sn phm, dch v ? C th thay i theo yu cu ca
th trng ?
+ Cc nhn t tc ng n gi bn sn phm, dch v ?
nh gi kh nng cung cp nguyn, nhin vt liu :

+ Trn c s nh mc kinh t k thut, xc nh nhu cu nguyn, nhin vt liu cho
tng loi sn phm v ton b nhu cu sn xut hng nm :
Nhu cu v c im nguyn, nhin vt liu (vt liu th, bn thnh phm, vt

liu qua ch bin, cc sn phm nhp ngoi v vt liu ph, ...)
Tnh hnh cung ng.

Cc yu cu k thut v nguyn liu.
+ Chng trnh cung cp nguyn liu :
Ngun cung cp, nh cung cp c b hn ch v s lng khng ? Tnh trng

quan h vi cc nh cung cp : c quan h t trc ? mc tn nhim ?
iu kin thanh ton ? ... ?
Cc gii php v ngun : cung cp ni a, nhp ngoi, phng thc cung ng

(mua theo hp ng ? iu kin v phng thc vn ti ? ...), i vi trng
hp nguyn vt liu phi nhp khu cn xc nh ngun cung cp, cc chnh
sch nhp khu, bin ng gi nhp, gi mua, t gi thanh ton, nhp trc tip
hay gin tip, phn tch cc thun li, hn ch cc nh hng bt li, hng
khc phc...
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

42
+ Lch cung cp : cc chi ph cho tng lch trnh cung cp.

+ Cc gii php bo m kt cu h tng bo m phc v sn xut, nh : cc
nhu cu cung cp nc, in, hi cho sn xut, giao thng ni b v bn ngoi,
kho bi, thng tin.
S thnh cng ca PA / DA tu thuc rt ln vo ngun cung cp nguyn, nhin vt
liu. Mt PA / DA s dng nhiu nguyn, nhin vt liu trong nc s c tc ng
dy chuyn v c nhiu u im hn, cng s t b ri ro do tc ng ca t gi, hoc
s t bin khan hin ngoi t v bin ng gi c trn th trng quc t. Trng
hp hon ton l thuc vo nguyn liu nhp khu, cn lu nh u t phi d kin
mt PA / DA b sung c th bo m cc yu cu v nguyn vt liu.
-
nh gi phng din k thut : (Trng hp vay trung / di hn theo DAT)

Gi tr kinh t, hiu qu ti chnh ca vn u t tu thuc rt nhiu vo cc yu t
k thut ca DA. Thm nh v phng din k thut s lm sng t thm gi tr
kinh t, to c s thm nh vn u t, nh gi kt qu ti chnh ca DA, ng
thi cho bit DA c trin vng c thc hin hay phi c nhng sa i thch
nghi.
Cn phi la chn c mt phng n k thut ti u cho DA thu c hiu
qu kinh t cao.
+ a im xy dng :
Phn tch yu t kinh t ca a im xy dng :

Hin trng v phng n gii phng mt bng;
Cc chi ph v a im lin quan n u t vn c nh, kho st ban u,
san lp mt bng, thu t, in nc thi cng, ln tri ... tn dng c s h
tng, so snh vi cc PA / DA tng t;
Thun li v giao thng, gn ngun cung cp nguyn vt liu, in, nc, th

trng tiu th v phn phi sn phm, dch v ?
Tc ng khc ca a im xy dng n PA / DA, nh lm tng gi thnh,

hn ch cnh tranh ...
Cc li ch v nh hng x hi :
Cc nh hng i vi i sng dn c khi c thin tai, ho hon,... hoc do
cht lng cng trnh khng bo m;
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

43
Nhng nh hng i vi an ninh, quc phng, sinh hot x hi, phong tc

tp qun;
Nhng nh hng n vic bo v mi trng, sinh thi, bo v ti nguyn,

cnh quan, di tch vn ho, lch s;
Nhng bin php x l khi cc ni dung trn pht sinh.

+ Quy m sn xut v sn phm ca DA :
Phn tch cc iu kin v li ch khi u t chiu su hoc m rng sn xut,

u t mi chn la phng n u t thch hp.
Phn tch cc iu kin, cc yu t chn la t chc u t nh : Cng ty

Trch nhim hu hn, cng ty c phn, lin doanh,
Phn tch la chn cng sut thch hp, mc ti u, kh thi, c ph hp vi

kh nng ti chnh, trnh qun l, a im, th trng tiu th,
C cu sn phm, dch v : S lng sn phm sn xut, dch v cung ng hng

nm, quy cch, cht lng, mu m, gi c, hng bn / cung ng d kin, lng
lu kho trung bnh, l sn phm / dch v mi hay c sn trn th trng.
Cc yu cu k thut, tay ngh sn xut sn phm v cung ng dch v.

Lch sn xut : vn hnh, chy th, chy ht cng sut, d kin kh nng thay
i bo m ph hp vi nhu cu th trng tng lai.
Bn thnh phm, ph liu : kh nng x l, ti ch v tiu th.

+ Cng ngh k thut :
Cng ngh
Khi nh gi cng ngh v thit b cn phi tham kho cc nh chuyn mn v
thu thp c cc thng tin mi nht v cng ngh v thit b.
Nhng ni dung chi tit cn nh gi :
Yu t ny c quyt nh bi phng php cng ngh sn xut (phng

php ch to sn phm). Trong nhiu ngnh cng nghip thng c t trn 2
phng php th d : Sn xut xi mng : c phng php kh v phng
php t; Sn xut bt ngt : c phng php ha hc v phng php vi
sinh; ... Ngn hng cn xem xt tnh hiu qu v kinh t ca phng php
cng ngh m d n p dng, v vy phi yu cu nh u t trnh by r rng
phng php cng ngh vi y chi tit cn thit vi cc ti liu c lin
quan nh : s , danh sch v c im k thut ca cc thit b, my mc,
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

44
qui trnh sn xut, s b tr thit b, b tr nh my v.v..., ng thi phi

nu cc yu cu v : c im nguyn, vt liu, c im v cht lng cc
loi sn phm ca DA v vn u t cng vi cc chi phi sn xut,...
Th d : Phng php sn xut xi mng t c s dng nc, nn cn nhiu
nguyn liu hn nung, nn chi ph sn xut cao hn phng php kh; nhng
do dng nc nn khi trn s u v sn phm ng nht hn, v vy s la
chn nu cn c vo gi thnh h th chn phng php kh, nu cn cht lng
cao th chn phng php t.
D n c gi tr k thut cao mt khi cc iu kin k thut trong nc c th

h tr ng gp thm cho kh nng thc hin d n, khng qu b l thuc
nhiu vo chuyn vin k thut v nguyn liu nc ngoi. Trnh k thut
h tr cho d n mc cao s bo m cho s thnh cng ca DA; nhng
nu trnh k thut tuy cn thp, nhng k thut DA c p dng c tc
ng tt n tnh trng k thut trong nc th cng l mt u im cn c
quan tm.
Cc phng n cng ngh chnh, quy trnh sn xut c th chp nhn, m t

phn tch nh gi mc hin i, mc no ca th gii, tnh thch hp v
mt kinh t, c ph hp vi trnh hin ti ca Vit Nam, cc yu t tch cc
v hn ch cng ngh la chn, thng qua vic so snh mt s ch tiu kinh
t, k thut nh quy cch, cht lng, nng sut, lao ng, gi thnh, v sinh
cng nghip, iu kin ng dng, m rng, ci tin, ..., l do la chn cng
ngh ny;
Ni dung v phng thc chuyn giao cng ngh : s hp l, cn thit v bo

m vn hnh c cng ngh, gi c, phng thc thanh ton, cc iu kin
tip nhn chuyn giao, cc cam kt;
Cc gii php v cng trnh ph tr :
La chn quy m v phng n cung cp nc, thot nc cho sn xut;
La chn quy m v phng n cung cp in, hi cho sn xut;
Phng n gii quyt thng tin;
Phng n vn chuyn;
Cc chi ph pht sinh.
Tng phng n c m t cc c s tnh ton, la chn v c s km theo.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

45
Thit b
Phng n thit b cn nu c cc ni dung :
Danh mc thit b, chia ra sn xut chnh, thit b ph tr, thit b phc v,

phng tin khc, ph tng thay th, dng c thit b vn phng, ;
Tnh nng, thng s k thut, cc c tnh k thut ch yu, iu kin bo

dng, thay th, sa cha. Cc yu cu v iu kin lp t, vn hnh v o
to k thut.
Phn tch phng n mua sm cng ngh thit b c chn, cc h s

cho hng, so snh, nh gi trnh cng ngh, cht lng thit b, tnh ng
b, cc yu cu thch ng hoc thay th khi c yu cu thay i sn phm sn
xut
Tng chi ph mua sm thit b, chi ph duy tr : vn trong nc, ngoi t,

phng thc thanh ton, cc yu t gy tr ngi hc nghi ng
S ph hp gia thi gian giao hng, lp t v tin d kin thc hin PA /

DA.
Uy tn, nng lc v tnh chuyn mn ca nh cung cp, lp t tit b.

Tnh nhit i ho ph hp vi iu kin Vit Nam.
My mc, thit b c chn / u thu vi cc c im k thut c tng
ng v ph hp vi phng php cng ngh v mc sn xut yu cu ca d
n khng ?
Mc c gii ca my mc, thit b c ph hp vi mc pht trin kinh t

trong nc, chnh sch thu dng nhn cng, cht lng nguyn, vt liu v
thnh phm, khng ?
My mi, c ? qua s dng ? li thi, lc hu ? Do nc no sn xut ?

Cng sut ti a ? Cng sut thit k v cng sut hu ch ? Cng vi cc iu
kin t c cng sut hu ch ? Tnh trn 24 gi / ngy, 1 ca = 8 gi v
360 ngy hot ng.
Mc sn xut d tr qua cc nm ? cn xem xt mc sn xut t nht 3 nm.

Mc sn xut d tr bnh qun cho mt d n mi, thng thng l :
Nm 1 : 33% cng sut ti a (tng ng 1 ca 8 gi lm vic / ngy);

Nm 2 : 65% cng sut ti a (tng ng 2 ca lm vic);
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

46
Nm 3 : 80% cng sut ti a (tng ng 2 ca lm vic);

Cc nm sau : ti a 90% kh nng ca nh my, do cn c d phng.
C th phi trao i v yu cu cc nh ch to my mc, thit b v thit k cng
ngh iu chnh t n cc thng s trn.
+ Quy m, gii php xy dng :
Quy m :
S ph hp gia quy m xy dng vi PA / DA, kh nng tn dng c s vt
cht hin c v cc hng mc cng trnh;
S cn thit v cn i nhu cu i vi cc hng mc cng trnh : c hng

mc no thiu / tha hoc cha cn thit, tng d ton, d ton tng hng
mc.
Kh nng m rng l kh nng thch ng ca DA trong trng hp nhu cu

tng, th trng m rng thay i k thut sn xut, Kh nng m rng c
th l mt u im quan trng, nht l khi s pht trin ca DA nm trong
chnh sch hi nhp chiu dc, l DA c th cung cp nguyn liu cho chnh
DA hoc cho cc DA khc (yu t pht trin dy chuyn). Khi thm nh yu
t ny cn ch n mc sn xut bnh qun d tr hng nm, mc sn xut
ti a, din tch v v tr t dnh / c th dng cho vic m rng DA,
nhng kh khn s gp trong vic m rng sn xut sau ny,
Cc iu kin c bn bo m cho sn xut ca d n, nh : kt qu kho st,

thm d, quy hoch, phn vng kinh t c lin quan, t ai, kh hu, th
nhng, thy vn ni xy dng cng trnh, cho bit trin vng thc hin
ca DA.
Gii php xy dng :

Xy dng
Ngi son tho :

Ngi duyt
:
Cc phng n b tr tng mt bng v phng n la chn (nh km bng

v);
Xc nh tiu chun cng trnh;
Cc gii php kin trc - phi cnh;
Cc phng n kt cu ca cc hng mc cng trnh ch yu;
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

47
Kt cu la chn p ng cc yu cu v cng ngh, thit b v k thut xy

lp;
Khi lng cc hng mc cng trnh v chi ph xy dng c ph biu nh

km;
Cc gii php xy dng hng mc cng trnh bo v mi trng, x l

nhim;
Nhu cu, iu kin v nguyn vt liu xy dng, phng n cung cp : cn

thm nh k lng tnh cn i gia nhu cu v kh nng cung cp cc yu
t thi cng xy dng cng trnh, trong c bit ch trng n tnh cn
i gia nhu cu v kh nng cung cp vt t, vt liu xy dng :
*
V kh nng cung cp vt t xy dng : thm nh k tnh hin thc ca k

hoch cung cp vt t, hp ng cung cp vt t, uy tn ca nh cung cp v
d phng trng hp k hoch, hp ng khng thc hin c, d n c
th nhn vt t t cc ngun cung cp no khc ?
V nhu cu vt t xy dng : thm nh cn c trn nh mc tiu hao tng

loi vt t v khi lng xy dng. lm c vic ny, cn phi bit c
bn v thi cng v p dng cc phng php tnh tin lng :
Gi A l nhu cu vt t, B l khi lng xy lp, n l nh mc tiu hao vt
t cho mt n v khi lng xy lp, khi lng nhu cu vt t xy dng
c tnh theo cng thc : A = B x n.
Nu trong PA / DA c khc bit vi tnh ton ca ngn hng, vic xem xt
li v phi hp gia hai bn l cn thit, v gi tr vt t chim kh cao t
70 80% gi thnh cng trnh xy dng.
H tng c s : giao thng, in, cp thot nc,.;
Cc bin php phng, cha chy, v sinh cng nghip, an ton lao ng; C
c cc C quan c thm quyn chp thun / tho thun.
T chc thi cng xy lp v tng tin xy dng :
Ngi son tho :

Ngi duyt
:
nh gi phng n t chc thi cng : a bn thi cng, cung ng nguyn vt

liu, in, nc thi cng, iu kin v xy dng, thit b thi cng, lao ng k
thut v lao ng ph thng phc v thi cng, cng xng, phc v lp
t,;
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

48
La chn gii php thi cng, hnh thc thi cng trn c s phn tch so snh
cc phng n k thut;
Cc phng n v tng tin thi cng, xy lp (c s km theo), phn

tch so snh v kt lun phng n hp l c la chn, bo m tin thi
cng ph hp vi vic cung cp my mc thit b;
Cc yu cu v thit b thi cng.
+ nh gi tc ng mi trng v gii php x l :
Tc ng mi trng sinh thi v gii php x l, kh nng gy nhim hoc

lm bin i mi trng do hot ng u t gy nn (mi trng nc, khng
kh, t ai, ting n, phng x, bi, do nguyn vt liu, bn thnh phm,
cht thi,) v hu qu c th gy ra;
Cc gii php chng nhim bo v mi trng, sinh thi, iu kin thc hin
v chi ph;
X l cht thi : Loi cht thi, cht lng, s lng ph thi, cc phng tin
x l, chi ph x l.
c bo co nh gi tc ng mi trng v c c cc C quan c thm

quyn chp thun khng ?
-
nh gi v phng din t chc, qun l thc hin DA (dnh cho phn tch
cho vay trung, di hn, cho vay d n u t) :
+ Trnh k thut ca n v thit k, n v thi cng : Trong thi gian thi cng,
PA / DA t c thnh cng khi cc n v thi cng v xy dng c kh nng
cao v thit k, t chc v ch o thi cng, ng thi c y nhn lc, my
mc thit b v nhn vin thi cng c kinh nghim v k thut cao, v cng phi
c c mt n v gim st thi cng giu kinh nghim;
+ Ban kin thit thi cng, Ban Gam c doanh nghip c nhiu kinh nghim trong
ngh, c nng lc qun l tt, gii v k thut, c kh nng tip cn, iu hnh
cng ngh, thit b mi ca d n;
+ Kh nng thch ng khi th trng d kin b mt;
+ Ngun nhn lc ca d n : s lng, cht lng, k hoch o to v kh nng
cung ng ngun nhn lc cho d n, vn k tha.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

49
nh gi phng n ngun vn (dnh cho nh gi v phn tch cho vay trung,

di hn, cho vay theo d n u t) :
+ Tng vn u t :
Ni dung nh gi :
Vic thm nh tng vn u t l rt quan trng nhm trnh c tnh trng khi
thc hin, vn u t tng ln hoc gim xung qu ln so vi d kin ban u,
dn n vic khng cn i c ngun, nh hng n hiu qu v kh nng
tr n ca d n.
Xc nh c tng vn u t st thc t l c s tnh ton hiu qu ti
chnh v kh nng tr n ca d n. Cc ni dung chnh yu :
Xc nh s hp l, cn thit ca tng vn u t.
Cc yu t lm tng chi ph do trt gi, pht sinh khi lng xy dng, d
phng s bin ng t gi ngoi t.
Phn tch v so snh vi cc d n cng loi v sut u t, phng n cng

ngh, cc hng mc cn thit.
Gii php ngun cn cn phi ch xc nh nhu cu vn lu ng bo

m hot ng ca d n.
Cc phng php thm nh :

Tham kho cc d n tng t :
y l phng php gin d nht, vi iu kin DA ang thm nh phi c

nhiu im tng ng vi cc DA v ang thc hin.
Phng php ny c li im l c th p dng nhng kinh nghim thc tin

sn c. Tuy nhin cn lu phi thay i gi c theo thi gian.
Tham kho gi vi cc nh cung cp my mc, thit b, dng c, nguyn vt

liu, nhin liu : Gip chng ta bit c nhiu gi biu khc nhau v my
mc, dng c, trang b, nguyn vt liu, nhin liu, vt t xy dng, thi
cng,... cn thit ng vi cc tiu chun k thut m DA yu cu.
Tham kho cc ti liu chuyn mn, cc qui nh ca Nh nc : mt vi loi

chi ph nh gi in, nc, mc lng ti thiu, li sut c bn,... u c
Chnh ph quy nh. Vic tham kho cc lut l, biu thu quan, cc ti liu
chuyn mn rt cn thit c lng chi ph vn cho hp l.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

50
Ngoi ra, cng cn lu n nhng ngun gc sai lm thng d gp phi

nh : thi gian thc hin DA d tr hp l cha ? Nhn t thi gian nh
hng n s thay i gi c nguyn vt liu, in, nc, chi ph vn chuyn,
vt t thi cng, xy dng, ... trong cc bc thc hin DA.
S bo m cc ngun vn :
thc hin DA, hay quyt nh cho vay mt DA, c cu ngun vn cn c
nghin cu v thm nh k lng, c bit ch n tnh kh thi ca tng
ngun vn tham gia u t thc hin DA theo tin v k hoch s dng
cc ngun vn tham gia u t; v :
C cu ngun vn cho bit t s n trn ( / ) vn u t :
Cc ch u t thng mong mun c mt t s n cao, m :

*
Nu phi pht hnh thm c phn, c th h s mt bt quyn iu khin

hay kim sot doanh nghip;
C th h s dn thn vo cc hot ng u c sinh li ln; m nu c

tht bi, th ch mt mt t hn do vic ng gp vo phn u t ca h qu
nh.
Vi ch n (nh : Ngn hng) thch mt t s n va phi, nu t s n cng
thp, mn n cng c bo m mt khi doanh nghip ph sn.
C cu ngun vn cho bit chi ph s dng vn : tc l li sut s dng cc

ngun vn c u t cho DA. Chi ph s dng vn phi t l sinh li ca
DA.
+ Mc ch c th v hng s dng vn u t :
Ni dung ny c thm nh qua vic xem xt vn u t c c phn b hp l
cho tng i tng c th hay khng, theo quy lut : vn u t phn b cho ti
sn c nh c tnh cht sn xut, nh : my mc thit b, cc hng mc, cng trnh
trc tip phc v sn xut chnh chim t trng ln hn so vi vn u t phn b
cho ti sn c nh khng c tnh cht sn xut, nh : xy lp v kin thit c bn
khc, cc hng mc cng trnh ph,...
+ Nhu cu vn u t theo tin thc hin d n :
Cc ni dung nh gi :
nh gi tin thc hin d n v nhu cu cho tng giai on;
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

51
Kh nng p ng nhu cu vn trong tng giai on thc hin d n bo

m tin thi cng khng dng, chm do khng cn i vn;
T l cc ngun vn tham gia trong tng giai on, theo nguyn tc vn t c

phi tham gia u t y v trc khi thc hin ngun vn i vay;
Xy dng tin gii ngn, li vay trong thi gian thi cng v thi hn / thi
gian tr n khi xc nh tin thc hin nhu cu vn;
nh gi kh nng tham gia ca tng loi ngun vn.

Phng php nh gi cch b tr vn cho thi gian thi cng xy dng cng
trnh:
C nhiu phng thc b tr vn cho vic thi cng, xy dng cng trnh.
Phng n no ph hp vi tng giai on thi cng v c mc sinh li tn tht
do vn b ng trong thi gian thi cng nh nht s c chn :
t
Mc sinh li
tn tht
Vi x ti x E : Nh nht
i=1
Trong :
- Vi
Vn u t vo cng trnh ln th i.
-t
Thi gian thi cng.
- ti
Thi gian vn ng trong thi cng.
-E
T sut li nhun hay H s hiu qu.
Khi E khng i trong sut thi gian thi cng, th :

t
i=1
Ngi son tho :

Ngi duyt
:
Vi x ti x E
E x Vi x ti
i=1
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

52
+ Hiu sut vn u t :
Hiu sut vn u t c th c thm nh qua hai yu t :
Mc tiu hao vn : tnh ton theo cng thc :

E
Tng vn u t (bao gm c ngn hn v di hn)

Li nhun hoc Tng sn phm SX trong 3 nm u tin ca DA
Mc tiu hao vn l vi mt ng li nhun hay mt n v sn phm s

phi tiu hao bao nhiu ng vn u t.
Mc hiu lc vn u t : c tnh theo cng thc F = 1/E ; c ngha

l vi mt ng vn u t s to ra c bao nhiu ng li nhun hoc bao
nhiu n v sn phm.
Cch thm nh :
So snh E v F ca DA vi h s tiu chun (nu c);

Nu DA c nhiu phng n thc hin, th phng n ti u l phng n c
E nh nht, hoc F ln nht;
Nu DA ch c mt phng n thc hin, thm nh bng cch so snh E v F

ca DA vi E v F ca cc DA cng loi thc hin (gi nh gi l d n
A, B,...). Do DA c thc hin vo thi gian sau khi c cc d n A, B, ...
chc chn l vi trnh qun l v k thut cao hn. Do vy phi :
EDA < EA < EB
-
hoc
FDA > FA > FB
nh gi hiu qu v mt ti chnh :
Nhng phn tch, nh gi cc phn trn l nhm n mc ch h tr cho vic
tnh ton, nh gi hiu qu v mt ti chnh v kh nng hon tr n ca d n.
Mc chnh xc ca vic nh gi v a ra cc nhn nh ban u s to c s
cho vic chnh xc nh gi hiu qu v mt ti chnh. Kt qu phn tch trn c
lng ho c th nh sau :
+ nh gi v tnh kh thi ca ngun vn, c cu vn u t : s c a vo tnh
ton chi ph u t ban u, chi ph vn (li, ph vay vn), chi ph sa cha ti sn
c nh, khu hao ti sn c nh, n phi tr;
+ nh gi v mt th trng, phng n v kh nng tiu th sn phm, dch v
ca d n : tnh ton doanh thu, chi ph d kin cho tng giai on huy ng
cng sut so vi cng sut thit k, qua xc nh kh nng hon tr, k hn n
trong tng giai on tng ng;
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

53
+ nh gi v kh nng cung cp nguyn, nhin vt liu v c tnh ca dy chuyn

cng ngh : xc nh cc yu t hnh thnh gi thnh n v sn phm, tng chi
ph sn xut trc tip;
+ Xc nh nhu cu vn lu ng : Cn c vo tc lun chuyn cc yu t vn
lu ng , mc vn t c xc nh nhu cu vn lu ng v chi ph vn lu
ng trong tng nm;
+ Xc nh trch nhim ti chnh ca ch d n : i vi ngn hng, c quan thu
v cc ch s hu vn khc trong doanh nghip,...
T cc kt qu tnh ton trn, cn phi thit lp c cc bng tnh hiu qu ti chnh
ca d n nh gi hiu qu v kh nng tr n.
Cc bng tnh ton yu cu phi thit lp km theo Bo co thm nh l :
+ Bo co kt qu kinh doanh (bo co li, l);
+ Ngun, kh nng tr n hng nm v thi gian / thi hn tr n; V ngun tr n,
c 3 ngun chnh :
Li nhun sau thu;

Khu hao c bn;
Cc ngun hp php khc ngoi d n.
Qu trnh nh gi v phn tch hiu qu v mt ti chnh, c hai nhm ch tiu chnh
v cn thit :
+ Nhm ch tiu v t sut sinh li ca d n :
im ha vn (BEP Break-Even Point)

T sut sinh li hin gi (NPV Net Present Value);
Sut thu hi ni b (IRR Internal Rate of Return);
Mc sinh li trn vn ch s hu (ROE Return On Equilty).
+ Nhm ch tiu v kh nng tr n :
Ngun tr n hng nm;

Thi gian hon tr vn vay;
Ch s kh nng tr n di hn (DSCR Debt-Service Coverage Ratio).
Ngoi ra, tu theo c im v yu cu c th ca tng d n, c cc ch tiu khc
cn tnh ton nh : nhy ca d n khi c bin ng v chi ph, doanh thu v
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

54
ngoi t, Kh nng ti to ngoi t, to cng n vic lm, i mi cng ngh, nhn

lc v.v...
-
Phn tch ri ro d n
Ri ro l kh nng hon thnh cc mc tiu ca d n b nh hng t cc s kin
b tc ng, bin ng v khng chc chn hoc l hu qu ca cc s kin ny. Cc
d n u t u c th c cc ri ro khc nhau, v cc ri ro ny phn ln tp trung
vo nm (5) s kin chnh yu nh sau :
+ Ri ro v c ch chnh sch
Ri ro : Tt c nhng bt n ti chnh v chnh sch ca ni/a im xy dng

d n, bao gm : cc sc thu mi, hn ch v chuyn tin, quc hu ha, t
hu ho hay cc lut, ngh quyt, ngh nh v cc ch ti khc c lin quan ti
lu chuyn tin ca d n.
Bin php gim thiu ri ro :

Khi thm nh d n, phi xem xt mc tun th ca d n (th hin trong
h s d n) bo m chp hnh cc qui nh v lut php, cc qui nh
hin hnh c lin quan ti d n;
Ch u t nn c nhng hp ng u i ring qui nh v vn ny (bt

kh khng do Chnh Ph );
Nhng bo lnh c th v cung cp ngoi hi s gp phn hn ch nh hng

tiu cc ti d n;
H tr, bo him tn dng xut khu;

+ Ri ro v vn hnh
Ri ro : Vic hon tt d n khng ng thi hn, khng ph hp vi cc thng

s v tiu chun k thut, khng th vn hnh v bo tr ph hp vi cc thng
s thit k ban u, khng t n cng sut thit k do li k thut ca thit b,
khng vn hnh ng k thut, kh nng thng mi gim st do iu hnh
cha ng

La chn nh thu xy dng c uy tn, c kinh nghim v c kh nng ti
chnh;
Thc hin ng n vic bo lnh thc hin hp ng, bo hnh cht lng
cng trnh;
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

55
Gim st cht ch qu trnh thi cng, xy dng;

C cc tin lng d phng ti chnh trong cc trng hp vt d ton;
Quy nh c th v r rng trong vic n b, gii to mt bng;
Phn chia r trch nhim vt cht, ti chnh trong cc hp ng c nh, hp
ng cha kha trao tay;
Gim st qui trnh cng ngh v vch ra k hoch sa cha cc li k thut

khi iu hnh cng ngh;
B phn vn hnh thit b phi c o to tt, c kinh nghim;

Bo him cc s kin bt kh khng t nhin nh lt li, ng t, ;
Tnh ton v kho st li th trng vo thi im d n chnh thc i vo sn
xut v c k hoch thay th trong cng tc iu hnh thng mi.
+ Ri ro v th trng
Ri ro : Ngun cung cp v gi c nguyn, nhin vt liu thay i theo chiu

hng bt li, sn phm v dch v khng cn ph hp th hiu vo thi im
d n i vo sn xut chnh thc, thiu cnh tranh gi, cht lng, mu m v
cng dng, gi bn khng b p chi ph,

Cn c cc bin php d phng trong trng hp ngun nguyn, nhin vt
liu thay i ngoi d kin ban u;
S cnh tranh gia cc ngun cung cp vt t;

Xem xt li cc nghin cu th trng, cc bng phn tch th trng v xc
nh th phn, cc ng thi ca ngi tiu dng trc tip, ngi tiu th cui
cng, kh nng chi tiu ca ngi tiu dng;
nh gi li cc d kin cung cu;

Tng sc cnh tranh ca sn phm, dch v bng cc bin php : ci tin tip
th, mu m, nng cao cht lng sn phm, tit kim chi ph, h gi bn, linh
hot c cu sn phm, dch v,;
Xem xt cc hp ng bao tiu sn phm di hn vi cc bn c kh nng ti

chnh;
Gim thiu cc iu khon khng cnh tranh, .

Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

56
+ Ri ro v mi trng v x hi
Ri ro : Cc tc ng tiu cc v mi trng v dn c chung quanh, s thay

i mi trng x hi.

nh gi v xem xt li tnh khch quan v ton din ca bo co mi trng;
Cn c s tham gia ca cc bn lin quan khi trin khai d n, nh : C quan
qun l mi trng, chnh quyn a phng, i din dn c chung quanh,;
Thc hin ng cc qui nh v mi trng;

Xc nh r tnh cch x hi ca vng dn c, s tng thch gia sn phm
v c tnh x hi ca vng dn c.
+ Ri ro t yu t kinh t v m
Ri ro : t mi trng kinh t v m nh : s thay i cc chnh sch qun l,

bin ng t gi, lm pht, li sut

Cn c cc phn tch c bn v cc qui nh v iu kin kinh t v m;
Hiu r v s dng tt cc cng c ca th trng nh hon i, mua bn k
hn,;
Tnh ton v d phng trong cc hp ng cc iu khon bo v nh s tng

gi, cc bin ng t gi, thay i li sut,
C nhng cam kt v cc cam kt ny c hiu lc sau mt thi gian nht nh

khi d n i vo hot ng i vi cc c quan qun l, nh : mi trng, t
ai, thu, Cc c quan cung ng ti chnh, nh Ngn hng Nh nc
(b) Tnh ton hiu qu ti chnh, kh nng tr n ca PASXKD / DAT
-
Phn cho vay ngn hn :

+ C s tnh ton :
Nhng nh ga im (a) nh Gi chung v PA / DA.

Cc bo co ti chnh d tnh cho ba (03) nm sp ti v c s tnh ton;
K hoch sn xut kinh doanh, k hoch ti chnh trong nm;
Bng k cc loi cng n ti cc ngn hng, t chc tn dng trong v ngoi
nc;
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

57
Bng k cc khon phi thu, phi tr ln;

Cc hp ng kinh t (v hng ho, xut nhp khu, cung ng dch v, v.v);
Phng n sn xut kinh doanh, kh nng vay tr, ngun tr (i vi khon vay
ngn hn);
H s khc c lin quan n khon vay (Hp ng bo him hng ho, d tan
chi ph hot ng c duyt,).
+ Tin hnh :
c tnh cc ch tiu quan trng ca PA :

Sn lng tiu th;
Gi bn;
Doanh thu;
Nhu cu vn l ng;
Chi ph bn hng;
Cc chi ph nguyn vt liu u vo;
Chi ph nhn cng, qun l;
Khu hao;
Chi ph ti chnh;
Thu cc loi, v.v.
Xem xt cc bo co ti chnh d tnh cho ba nm sp ti v c s tnh ton ca
cc bo co ny v so snh cc kt qu tnh c trn c lng tnh kh
thi ca cc bo co ti chnh d tnh do khch hng cung cp;
Lp Bo co kt qu kinh doanh d tnh nh gi li nhun v kh nng

tr n mn vay theo cc c tnh nu trn.
-
Phn cho vay trung hn :

Vic phn tch v thm nh DA c thc hin theo 5 tin trnh :
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

58
Xc nh
m hnh d n
Phn tch v c lng

s liu tnh ton
Lp cc bng tnh
thu nhp v chi ph
Lp bo co
Kt qu kinh doanh v
Lu chuyn tin t
Lp
Bo co cn i
+ Xc nh m hnh d n
Tu c im, loi hnh v quy m ca d n, khi bt tay vo tnh ton hiu qu d
n, cn xc nh r m hnh ca d n nhm tnh ton c trung thc v chnh
xc hiu qu v kh nng tr n ca d n. T bo co kh thi, c th xc nh
c DA thuc loi :
D n xy dng mi : Cc yu t nhp, xut ca d n c tch bit r rng,

v kh d dng trong vic xc nh c hiu qu ca d n;
D n m rng, nng cng sut : Hiu qu s dng c tnh ton trn c s

cc yu t nhp, xut cho phn cng sut tng thm;
D n u t chiu su, hp l ho quy trnh sn xut : Hiu qu d n c

tnh ton t chi ph tit kim c, hay doanh thu tng thm do u t chiu
su, nng cao cht lng sn phm, vi cc chi ph cn thit t c cc kt
qu tng ng ;
D n kt hp u t chiu su, hp l ho quy trnh sn xut v m rng nng

cng sut : Hiu qu c tnh ton trn c s chnh lch cc yu t nhp, xut
trc khi u t v sau khi u t; m c th khi gi tr trc khi u t khng
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

59
chim t trng ln, c th c xem l yu t nhp ca d n (sau khi u t)

theo gi tr thanh l.
Khi xc nh c m hnh DA, s tnh ton v c nh c nhng khon thu
nhp v chi ph thch ng vi nhng gi tr mi c to ra v s xc nh c hiu
qu ti chnh v kh nng hon tri ca DA.
+ Phn tch v c lng s liu tnh ton
C s xc nh
Xc nh trn c s :
Nhng phn tch nh gi v th trng, cung, cu v sn phm, dch v ca

DA;
Bo co kh thi ca DA;
Bo co ti chnh d tnh cho ba nm sp ti v c s tnh ton ca cc bo
co ny.
Tin hnh
Trn c s Bo co kh thi, phn tch cc phng din khc nhau ca DA tm
ra cc d liu phc v cho yu cu tnh ton hiu qu DA, rt ra cc ga nh
cc ch tiu quan trng ca DA :
TT
1
2
3
4
5
Ngi son tho :

Ngi duyt
:
Phng din phn tch
Rt ra gi nh
- Sn lng tiu th;

- Gi bn;
Doanh thu trong sut thi gian d n;
Nhu cu vn lu ng (Cc khon phi thu);
- Chi ph bn hng.
Nguyn, nhin vt liu, - Gi cc chi ph nguyn vt liu u vo;
ngun cung cp
- Nhu cu vn lu ng (Cc khon phi tr).
Phn tch k thut cng ngh Cng sut;
Thi gian khu hao;
Thi gian hot ng ca d n;
- nh mc tiu hao nguyn vt liu.
Phn tch t chc qun l
Nhu cu nhn s;
- Chi ph nhn cng, qun l.
K hoch thc hin
Thi im a d n vo hot ng;
Chi ph ti chnh.
- Thu v.v
Phn tch th trng
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

60
Xc nh cc ga nh tnh ton hiu qu ti chnh v kh nng tr n ca

d n mc st vi thc t d bo c th d xy ra nht.
Xc nh cc tnh hung khc : nh gi tin cy ca cc d liu, cc nhn

t nh hng n hiu qu DA, d tnh cc tnh hung khc c th xy ra
chun b cho bc phn tch nhy ca DA.
+ Lp cc bng tnh Thu nhp v Chi ph
S cn thit
y l d liu ngun cho cc bng tnh s dng trong tnh ton. Cc bng tnh
s c tnh thng qua cc lin kt vi bng Thu nhp v Chi ph ny;
Chun b cho bc phn tch nhy ca d n;

Khi chuyn hng phn tch hay thay i cc ga nh, c th kim sot ngay
trn bng Thu nhp v Chi ph ny m khng b sai st.
Ni dung
Cc ch tiu cn thit tu thuc vo tng d n, c phn theo nhm bo m
theo yu cu kim sot.
Ni dung cc ch tiu :
Ch tiu
VT
Gi tr
I/ Sn lng, Doanh thu

- Cng sut thit k
- Cng sut hot ng
- Gi bn
II/ Chi ph hot ng
- nh mc Nguyn vt liu
- Gi mua
- Chi ph nhn cng
- Chi ph qun l
- Chi ph bn hng
III/ u t
- Chi ph xy dng nh xng
- Chi ph u t khc
- Thi gian khu hao, phn b chi ph
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
Din gii
GIO TRNH TN DNG

61
IV/ Vn lu ng
Cc nh mc v nhu cu vn lu ng
- Tin mt
- D tr nguyn vt liu
- Thnh phm tn kho
- Cc khon phi thu
- Cc khon phi tr
V/ Ti tr
- S tin vay
- Thi gian vay
- Li sut
VI/ Cc thng s khc
- Thu sut
- T gi
Ch :
Phn Din gii gii thch ngun hay l do a ra cc thng s;

Trong qu trnh tnh ton, cc thng s c th c b sung cho n khi hon
chnh bng tnh.
Cc bng tnh thu nhp v chi ph (Bng tnh trung gian)

Trc khi lp bng tnh hiu qu d n, cn phi lp cc bng tnh trung gian.
Cc bng tnh trung gian ny thuyt minh r hn cho cc gi nh c p dng
v l cc thng s tng hp cho bng tnh hiu qu d n, bng lu chuyn tin
t v bng cn i k hoch sau ny. Tu mc phc tp, c im ca tng
d n m c s lng, ni dung cc bng tnh trung gian khc nhau.
Mu cc bng tnh trung gian i vi mt n v sn xut :
Bng 1 : Bng tnh sn lng v doanh thu
Ch tiu
Nm 1
Nm 2
Cng sut hot ng

Sn lng
Gi bn
Doanh thu
Thu gi tr gia tng
Doanh thu sau thu GTGT
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
Nm 3
Nm x
GIO TRNH TN DNG

62
Bng 2 : Bng tnh chi ph hot ng

Ch tiu
Nm 1
Nm 2
Nm 3
Nm x
Nguyn vt liu chnh

Nguyn vt liu ph
in
Nc
Lng + BHYT
Chi ph thu t
Chi ph qun l phn xng
Chi ph qun l doanh nghip
Chi ph bn hng
Tng cng chi ph hot ng.
Thu GTGT c khu tr
Chi ph hot ng khu tr thu GTGT
Trong cc chi ph hot ng, i vi tng DA c th lp cc bng tnh trung gian theo chi
tit nh : Chi ph nguyn vt liu, Tin lng v bo him y t, Chi ph qun l,... bo
m r rng v chnh xc. Mt s bng tnh trung gian chi tit c th nh sau :
Bng 2.1 : Bng tnh chi ph nguyn vt liu
Ch tiu
Gi
mua
Chi ph
vn
chuyn
Chi ph
mua hng
khc
T
gi
Gi
thnh
1. Nguyn liu chnh

- Nguyn liu A
- Nguyn liu B
2. Nguyn liu ph
- Nguyn liu C
- Nguyn liu D
- Nguyn liu E
3. Nhin liu
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
nh
mc /
n v
SP
nh
mc
Chi ph
/ n v
SP
GIO TRNH TN DNG

63
Bng 2.2 : Bng tnh cc chi ph qun l bn hng

Khon mc
Nm 1
Nm 2
I. Chi ph qun l phn xng

1. nh ph
- Tin lng (s ngi, lng ca tng
chc v)
- Chi ph thu mn nh xng
- Ph bo him nh xng
- Chi ph duy tu bo tr thng xuyn khc
2. Bin ph
- Nhin liu, ph tng thay th
- Dch v mua ngoi
II. Chi ph qun l doanh nghip
1. nh ph
chc v)
- Chi ph thu mn vn phng
- Vn phng phm, in thoi
- Ph bo him vn phng
- Chi ph duy tu bo tr thng xuyn khc
2. Bin ph
- Cc khon chi ph theo mc sn xut
III. Chi ph bn hng
1. nh ph
chc v)
- Chi ph thu mn ca hng
- Chi ph tip th v cc chi ph khc
2. Bin ph
- Bao b, ng gi
- Chi ph vn chuyn
- Cc chi ph trc tip phc v bn hng
khc
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
Nm 3
Nm x
GIO TRNH TN DNG

64
Bng 3 : Khu hao

Ch tiu
Nm 1
Nm 2
Nm 3
Nm x
Nm 3
Nm x
I. Nh xng
- Nguyn gi
- u t thm trong k
- Khu hao trong k
- Gi tr cn li trong k
II. Thit b
- Nguyn gi
- u t thm trong k
- Khu hao trong k
- Gi tr cn li cui k
III. Chi ph u t khc
- Nguyn gi
- u t thm trong k
- Khu hao trong k
- Gi tr cn li cui k
IV. Tng cng
- Nguyn gi
- u t thm trong k
- Khu hao trong k
- Gi tr cn li cui k
Bng 4.1 : Tnh ton li vay vn trung, di hn
Ch tiu
Nm 1
Nm 2
D n u k
Vay trong k
Tr n gc trong k
D n cui k
N di hn n hn tr
Li vay trong k
Trong :
Vay trong k : nhu cu vay u t b sung ca d n;

Tr n gc trong k : da vo lch tr n d kin (s lin kt vi bng 7).
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

65
Bng 4.2 : Tnh ton li vay vn ngn hn

Ch tiu
Nm 1
Nm 2
Nm 3
Nm x
D n u k
Vay trong k
Tr n gc trong k
D n cui k
Li vay trong k
Ghi ch :
Lch vay tr n ngn hn cn c vo Bo co lu chuyn tin t. Hoc c th

da vo nhu cu vn lu ng d kin ban u v pht sinh hng nm tnh
ton.
y l mt bc iu chnh li hiu qu d n theo tnh hnh tin mt thiu

ht tm thi cn phi vay vn lu ng (nu c).
Bng 5 : Bng tnh nhu cu vn lu ng
S
S vng
Khon mc
ngy
quay (360/s
Nm 1
d tr ngy d tr)
Nhu cu
Nm 2
Nm x
Nhu cu tin mt ti thiu

Cc khon phi thu
Hng tn kho
- Nguyn vt liu
- Bn thnh phm
- Thnh phm
Cc khon phi tr
Nhu cu vn lu ng
Thay i nhu cu vn lu ng
Cch tnh ton theo tng khon mc, c th nh sau :
(1)
Nhu cu tin mt ti thiu c xc nh nh sau :

S ngy d tr thng thng l 10 15 ngy.
Bng tng cc khon chi ph bng tin mt trong nm (chi lng, chi ph qun l, ) chia
cho s vng quay.
Thng thng trong cc d n n gin, nhu cu tin mt c th tnh theo t l % doanh
thu.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

(2)
66
Cc khon phi thu :
S ngy d tr : da vo c im ca ngnh hng v chnh sch bn chu ca doanh

nghip.
Cch tnh : bng Tng doanh thu trong nm chia cho s vng quay.
(3)
Hng tn kho : chnh xc, nn xc nh c th cho tng loi nguyn nhin vt liu.
(3.1)
Nguyn vt liu :
S ngy d tr : da vo c im ca ngun cung cp (n nh hay khng n nh,
trong nc hay nhp khu, thi gian vn chuyn, ), xc nh ring cho tng loi.
Cch tnh : bng tng chi ph ca tng loi nguyn vt liu trong nm chia cho s vng
quay.
(3.2)
Bn thnh phm :
S ngy d tr : da vo chu k sn xut.
Cch tnh : bng tng gi thnh phn xng chia cho s vng quay.
(3.3)
Thnh phm :
S ngy d tr : da vo phng thc tiu th v tnh hnh th trng.
Cch tnh : bng tng gi vn hng bn trong nm chia cho s vng quay.
(4)
Cc khon phi tr :
S ngy d tr : da vo chnh sch bn chu ca cc nh cung cp nguyn vt liu.
Cch tnh : bng tng chi ph nguyn vt liu, nhin liu trong nm chia cho s vng
quay.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

67
+ Lp bo co kt qu kinh doanh, Bo co lu chuyn tin t v tnh ton kh

nng tr n ca DA
Lp Bo co kt qu kinh doanh
Bng 6 : Bo co kt qu kinh doanh
Khon mc
Din gii
1. Doanh thu sau thu

2. Chi ph hot ng sau thu
3. Khu hao
4. Li nhun trc thu v li vay
5. Li vay (5.1 + 5.2)
5.1 Li vay vn trung hn
5.2 Li vay vn ngn hn
6. Li nhun trc thu
7. Li nhun chu thu
8. Thu thu nhp doanh nghip [7 x
9. Li nhun sau thu
10. Chia c tc, chi qu KT, PL
11. Li nhun tch lu
12. Dng tin hng nm t d n
- Lu k dng tin
- Hin gi dng tin
- Lu k hin gi dng tin
Tnh ton cc ch s :
- LN trc thu/DT
- LN sau thu/Tng VT (ROI)
- LN sau thu/Vn t c (ROE)
- LN sau thu/Ga tr TSC
- NPV
- IRR
Bng 1
Bng 2
Bng 3
123
Nm 1
Nm 2
Nm 3
Nm x
Bng 4.1
Bng 4.2
45
(a)
thu sut]
78
(b)
Tnh ton cc ch tiu nu trn :

(1)
Kt cu tnh Doanh thu sau thu : l Doanh thu thun sau khi tr i thu Gi tr gia
tng.
(2)
Lu Li nhun chu thu = Li nhun trc thu - L lu k cc nm trc (*) (*)

c khu tr theo Lut thu thu nhp doanh nghip hoc Lut u t Nc ngoi. [(a) :
trong bng 6 nu trn].
(3)
Cc Khon Doanh thu v Chi ph (nu trn) loi tr thu Gi tr Gia tng.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

(4)
68
Dng tin hng nm t d n = Khu hao c bn + Li vay vn c nh + Li

nhun sau thu. [(b) : trong bng 6 nu trn].
Vic tnh ton ch tiu ny ch p dng trong trng hp khng lp Bo co lu chuyn
tin t (Bng 9) tnh cc ch s NPV, IRR; Xem cc tnh cc phn sau.
(5)
Li nhun / Doanh thu : l s li nhun thu c trn 1 doanh thu :

*
Nu t l ny t mc 5% chng t gi bn sn phm cn thp, hoc gi thnh sn

phm cao, cn xem xt li c 2 yu t ny.
Nu t l ny t thp (< 5%), c ngha l phi gia tng s lng sn phm tiu th
mi thu c mt mc li ti thiu mong mun, hay cng c ngha l cn phi gia
tng sn xut.
(6)
Li nhun / Tng vn u t : l s li nhun do 1 vn u t mang li, biu hin hiu

sut sinh li ca vn u t. T l ny cng cao d n cng c gi tr, nhng ti thiu phi
bng li sut tin gi thi im u t.
(7)
Li nhun / Vn t c : l s li nhun do 1 vn t c mang li. nh gi nh ch s

Li nhun / Tng vn u t.
(8)
Li nhun / Gi tr ti sn c nh : cho bit 1 ti sn c nh mang li bao nhiu li

nhun, biu hin hiu sut s dng ti sn c nh ca d n, l s phn phi hp l ca
vn u t vo ti sn c nh.
(9)
T l sinh li hin gi hay cn gi l Sut thu hi ni b (IRR Internal Rate of

Return) l t sut li nhun thu c khi gi tr hin ti thun bng khng ( = 0 ), l mc
sinh li ca vn u t tnh bng phng php hin gi, chnh l li sut lm cho hin
gi ca tng li nhun trong sut i sng d n v hin gi ca vn u t bng nhau.
T l sinh li hin gi bao gm T l sinh li tht s ca vn u t + T l lm
pht.
Cch thm nh : Vn u t phi c mc li ti thiu bng li sut tin gi, hoc ti
thiu bng li sut tin gi tit kim, d n mi c u im. i vi d n c s dng vn
ngoi t, t l sinh li hin gi c chp thun phi bng li sut tit kim ngoi t.
Cch tnh ton :
Tnh ton t trng theo tng loi ngun vn u t v li sut tng ng ca cc

loi ngun vn , xc nh Chi ph s dng cc ngun vn c u t cho d
n, tc l li sut s dng cc ngun vn u t cho d n. Chi ph s dng vn
phi nh hn hoc bng ( ) t l sinh li ca d n.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

69
Tnh ton gi tr hin ti thun (NPV Net Present Value) v so snh vi vn u

t ca d n.
*
Gi tr hin ti thun l kt qu ca d n mang li (bao gm li rng v khu hao)

trong thi gian phn tch c quy hon v thi im b vn u t, tc l thi
im hin ti (vo u nm th nht).
Gi tr hin ti thun ca d n phi ln hn ( > ) vn u t..
Nu c nhiu phng n s dng vn khc nhau, phng n c u im hn l

phng n c chnh lch gi tr hin ti thun v vn u t ln hn [Gi tr hin
ti thun tr ( - ) Vn u t
max]. Nu ch c mt phng n s dng vn,
th cn phi i chiu vi cc d n khc cng loi.
S dng mu biu tnh ton, nh sau :
NM
THC
HIN
(1)
1
2
3
4
5
6
7
LI NHUN V KHU HAO

TNG
Trong :
CNG
LI RNG
KHU HAO
(a = b + c)
(b)
(c)
Gi tr hin ti
Vn u t
So snh
CHI PH S DNG VN
(Ph s dng - i1 % )
CHIT KHU (1 + i1 %)-n
(d)
(e)
(1 + i1 %)-1
(1 + i1 %)-2
(1 + i1 %)-3
(1 + i1 %)-4
(1 + i1 %)-5
(1 + i1 %)-6
(1 + i1 %)-7
thun (NPV1)
(1=e1++e7)
(2)
(3 = 1 2)
GA TR
HIN TI
RNG
(f = a x d)
Ghi ch : (*) Ct (e) l kt qu tnh ton theo tng nm t cng thc (1 + i 1%)-n ; nm nht l :
(1 + i %)-1 v nm th 7 l (1 + a %)-7.
(*)
i 1 l chi ph s dng vn.
(*)
Thi gian tnh ton tu thuc vo yu cu phn tch. Th d trn l 7 nm.
Tnh ton t l sinh li hin gi :

*
Chi ph s dng vn (nu trn) l : i1.
T l sinh li ln cn vi t l sinh li hin gi l i2 m gi tr hin ti rng (NPV2)

ng vi sut chit khu i2 va t n gi tr m ( < 0 ).
Tng t cch tnh trn, tnh c NPV2.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

70
Tnh t l sinh li hin gi (IRR) theo cng thc :

NPV1
IRR = i1 + (i2 - i1)
NPV1 + NPV2
Lu : NPV2 l s m ( < 0 ), nn NPV2 l s dng ( > 0 ).
(S dng EXCEL tnh ton)
*
Nu c nhiu phng n s dng vn khc nhau, phng n c u im hn

l phng n c T l sinh li hin gi (IRR) ln hn. Nu ch c mt
phng n s dng vn, cn i chiu vi d n cng loi.
Nu khng c phng n khc so snh, c th so snh vi li sut tit kim

cao nht cng thi im tnh ton, theo quan im nh gi l : Nu t l
sinh li hin gi tnh ton c thp hn ( < ) li sut tit kim cao nht cng
thi im, th gi tit kim s c li hn l u t.
Lp Bng cn i tr n
(Ch s tr n di hn - DSCR)
Bng 7 : Bng cn i tr n
Nm 1
Nm 2
Nm 3
Nm x
I/ Li nhun v li tin vay

- Li nhun sau thu
- Li tin vay n di hn
II/ Khu hao c bn
III/ Ngun tr n b sung
IV/ Tin li vay v n di hn o hn
- Li tin vay n di hn
- N di hn o hn
- Li vay thi gian thi cng
V/ Cn i (I+II+III-IV)
VI/ Ch s tr n di hn [(I + II)/IV]
nh gi Ch s Tr n Di hn l o lng kh nng tr n ca d n, ch do d n to ra
kh nng, t l ny cng cao, d n cng c gi tr u t.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

71
Lp bng tnh im ho vn
Khon mc
Bng 8 : Bng tnh im ho vn

Din gii
Nm 1
Nm 2
I/ nh ph [1 + 2 + 3 + 4 + 5]
1. Khu hao Ti sn c nh
2. Li vay trung hn
3. Chi ph qun l sn xut
4. Chi ph QL DN (phn nh ph)
5. CP bn hng (phn nh ph)
II/ Tng chi ph [Bng 6(2) & 4.2]
III/ Bin ph [II I]
IV/ Doanh thu thun
V/ im ho vn [I/(IV
III)]
- H s im ha vn li, l (%)
Nm 3
Nm x
Bng 3
Bng 4.1
Bng 2.2
Bng 2.2
Bng 2.2
Bng 1
K thut phn tch im ha vn gip nhn r kh nng sinh li ca d n qua vic xc nh

v tr im m ti , doanh thu va trang tri chi ph sn xut, d n t c ho vn.
Cch thm nh :
D n c kh nng sinh li cao v c coi l an ton khi c im ha vn li, l thp (bnh
qun khong 30% mc sn xut d tr).
Cch tnh ton : y l trng hp xc nh im ha vn ca d n v v ng biu din
cc hm s hot ng v doanh thu v chi ph, trong cn c tnh ton l cc ch s t
cng sut thit k :
Lu : - Ly cc ch s ti bng 2.2. Trng hp cc khon ph v bo lnh c th pht
sinh khng ng u qua cc nm, c th tnh bnh qun trong 5 nm hoc bnh qun trong
thi gian cc khon ph v bo lnh pht sinh
- Do tch ring khu hao ti sn c nh l khon mc ring, nn lu : Chi ph
sn xut chung phi tr i ( - ) Khu hao.
- Trng hp khng tch c nh ph v bin ph trong Chi ph bn hng th c
th phn b theo t l, thng thng l 50 50.
- Trong thc t khai thc d n, li nhun v khu hao c bn pht sinh s khng
ng u gia cc nm, do l thuc vo kt qun sn xut t vic huy ng cng sut thc t
vo sn xut. V vy, khi tnh doanh thu, khu hao c bn th ly s liu nm n nh sn
xut.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

72
Tnh ton :
N V
CC CH S
- Doanh thu im ha vn li, l
TNH TON
nh Ph
Bin Ph
1 Doanh thu thun
Doanh thu im ha vn
Doanh thu thun
nh Ph
DT thun - Bin Ph
Sn lng thit k
1.000
- Mc hot ng ha vn
Tr s im ha vn
(*)
(Mc sn lng thu = chi)
(*) n v tnh tr s im ha vn l n v tnh theo Sn lng thit k, th d

nh: 1.000 Tn, 1.000 Lt v.v
V biu :
450,000
DOANH THU
CHI PH SN XUT
(Triu ng)
?nh Ph
Bi?n Ph
Chi Ph SX
400,000
Doanh Thu
350,000
300,000
IM HA VN
250,000
219.887,247
200,000
150,000
100,000
56.447,121
50,000
18.306,4801
33
,0
00
30
,0
00
27
,0
00
24
,0
00
21
,0
00
18
,0
00
15
,0
00
9,
00
0
12
,0
00
6,
00
0
3,
00
0
0
SN LNG
(1.000 Lt)
ng bin ph nghing hn v trc honh (trc sn lng) v cch xa hn

trc tung (trc chi ph sn xut) tc l cc bin ph c chiu hng thp hn
(bin ph tim gim). V do ng chi ph sn xut song song vi ng bin
ph vi khong cch tnh tin bng chnh nh ph, trong trng hp ny c
ngha l bin thin chi ph sn xut cng c chiu hng thp hn (Chi ph
tim gim).
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

73
Khi t n Doanh thu ha vn, vi sn lng ha vn tnh t ngy i vo sn

xut, tc l vo thng th m ca nm sn xut th n, d n ha vn v.v
thm nh k hn, nn so snh mc sn xut im ha vn vi mc sn

xut d kin v kh nng sn xut ti a ca d n. Th d, c 3 trng hp
nh sau :
Trng hp
1
2
3
Mc SX HV
800 tn
800 tn
1.950 tn
Mc SX d tr
2.000 tn
850 tn
2.000 tn
Kh nng SX ti a
2.500 tn
2.500 tn
2.500 tn
Trng hp 1 : Mc sn xut im ha vn thp hn nhiu so vi mc sn

xut d kin v d n c kh nng sinh li v mc an ton cao.
Trng hp 2 : Mc sn xut im ha vn gn st mc sn xut d kin. Do
, d n c th b l. Tuy nhin mc sn xut im ha vn ln mc sn xut
d kin cng mc kh thp so vi kh nng sn xut ti a, nn d n c
tim nng sinh li cao, ngha l khi mc sn xut c kh nng s c nng
ln, v nng mc sn xut ln th s c li.
Trng hp 3 : Mc sn xut im ha vn gn tng ng vi mc sn xut
d tr v cng gn k kh nng sn xut ti a. D n t c kh nng sinh li.
Lp Bo co lu chuyn tin t
ngha ca vic lp bo co lu chuyn tin t :
*
Bo co lu chuyn tin t ca d n l xc nh dng tin to ra t d n,

chnh l ngun tr n v cng chnh l kh nng tr n ca d n.
Bo co lu chuyn tin t cho php nh gi c hiu qu d n da trn

cc ch tiu NPV, IRR; l cc ch tiu nh ga chnh xc nht v n cn c
vo dng tin b ra v dng tin thu vo ca mt d n c tnh n yu t
thi gian.
C s lp Bo co lu chuyn tin t ca d n :
Vic lp Bo co lu chuyn tin t ca d n l cn c hon ton vo cc
dng tin pht sinh ca d n. Do vy, c s lp Bo co lu chuyn tin
t ca d n l cc bng (nu trn) c lp trong qu trnh thm nh.
Cch lp Bo co lu chuyn tin t :

Dng tin ca mt d n l tng hp ca 3 nhm dng tin :
*
Ngi son tho :
Ngi duyt
:
Lu chuyn tin t hot ng kinh doanh;

Ngy son tho : //..
Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

74
Lu chuyn tin t hot ng u t;
Lu chuyn tin t hot ng ti chnh.
C 2 phng php lp Bo co lu chuyn tin t : Phng php trc tip v

phng php gin tip. Khi lp Bo co lu chuyn tin t ca d n, cch
thng dng l Phng php Gin tip
Cch lp cc nhm nh sau :
*
Lu chuyn tin t hot ng kinh doanh :

Ly Li nhun sau thu, cng vi ( + ) cc khon chi ph phi tin t nh Khu
hao (l khon chi ph phn b cho nhiu nm) v Chi ph li vay (y l
khon chi tin t c tnh phn chi hot ng ti chnh) v c iu
chnh t cc khon thay i Nhu cu vn lu ng (iu chnh do c s thay
i ca cc khon phi thu, phi tr, tn kho,).
Lu chuyn tin t hot ng u t :

Dng tin ra (ch yu) : Bao gm khon chi u t ti sn c nh v nhu cu
vn lu ng ban u;
Dng tin vo : Bao gm cc khon thu hi cui k nh gi tr thanh l ti
sn c nh (c ly bng gi tr cn li ca ti sn c nh cui k hoc
c lng thc t) v vn lu ng thu hi (c ly bng nhu cu vn lu
ng cui k).
Lu chuyn tin t hot ng ti chnh :

Dng tin ra : Bao gm cc khon tr vn gc v li vay, chi c tc (i vi
Cng ty C phn) hay khon chi phc li, khen thng (i vi Doanh
nghip nh nc);
Dng tin vo : Bao gm cc khon nh gp vn t c, vn vay.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

75
Bng 9 : Bo co lu chuyn tin t

(Theo phng php gin tip)
Ch tiu
I. Lu chuyn tin t hot ng kinh doanh
1. Li nhun rng : ( li + ; l - )
2. Khu hao c bn : ( + )
3. Chi ph tr li vay : ( + )
4. Tng ( - ), Gim ( + ) nhu cu vn lu ng :
Lu chuyn tin thun t hot ng kinh doanh
II. Lu chuyn tin t hot ng u t
1. Chi u t Ti sn c nh : ( - )
2. Vn lu ng ban u : ( - )
3. Gi tr thu hi :
- Gi tr thanh l ti sn c nh : ( + )
- Vn lu ng thu hi cui k : ( + )
Lu chuyn tin thun t hot ng u t
V. Lu chuyn tin t hot ng KD v T

- Ly k dng tin
- Hin gi dng tin
- Ly k hin gi dng tin
Nm 1
Bng 6
Bng 3
Bng 4.1; 4.2
Bng 5
1+2+3+4
Bng 3
Bng 5
Bng 3
Bng 5
1+2+3
III. Lu chuyn tin t hot ng ti chnh

1. Vn t c : ( + )
2. Vay di hn : ( + )
3. Tr n vay di hn : ( - )
(1)
4. Vay ngn hn : ( + )
5. Tr vn vay ngn hn : ( - ) (1)
6. Tr li vay : ( - )
7. Chi c tc (Chi qu phc li, khen thng) : ( - )
Lu chuyn tin thun t hot ng ti chnh
IV. Lu chuyn tin thun ca d n

- D tin mt u k
- D tin mt cui k
Din gii
Gp vn
Bng 4.1
Bng 4.1
Bng 4.1; 4.2

Chnh sch Cty
1+2+3+4+
5 +6+7
I + II + III
Cui k trc
u k + IV
(2)
I + II
Cc ch s nh gi hiu qu ti chnh :
- NPV
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
Nm 2
Nm x
GIO TRNH TN DNG

76
- IRR
- DSCR (3)
GHI CH :
(1)
: Nhu cu vay tr n ngn hn c xc nh da theo tnh hnh thiu ht ngun

tin mt tm thi trong tng nm (bo m dng tin cui k khng m) nhng
d n vay ngn hn khng c vut qu tng nhu cu vn lu ng ti tng
thi im;
(2)
: Dng tin t hot ng kinh doanh v u t l dng tin thc s ca d n, c

xc nh tnh cc ch s hiu qu d n nh NPV, IRR.
(3)
: DSCR (Debt-Service Coverage Ratio) l ch s nh gi kh nng tr n di

hn ca d n, c cng thc tnh :
LN sau thu + Khu hao + Li vay trung, di hn
N gc trung, di hn phi tr + Li vay trung, di hn

Trng hp DA c ngun tin tr n cho khon vay trung, di hn t ngoi DA,
th ngun tin ny c xem l ngun vn t c b sung cho d n v c a
vo Bo co lu chuyn tin t phn Lu chuyn tin t hot ng ti chnh
cn i ngun tr n v khng nh hng n cc ch s v hiu qu ca DA.
Trng hp mun tnh ton kh nng tr n tng hp ca DN bao gm c DA,
th lu chuyn tin thun ca DA c a vo bng cn i kh nng tr n
tng hp sau khi u t, nh l mt khong thng d ( + ) hay thm ht ( - ) t d
n.
Phn tch nhy

Khi nim :
Phn tch nhy l vic kho st s thay i mt s nhn t lm nh hng
n hiu qu ti chnh v kh nng tr n ca DA. Khi phn tch nhy l tm
ra cc nhn t trng yu nht v nh gi mc ri ro ca d n t cc nhn
t ny.
Cc bc thc hin :
Ngi son tho :

Ngi duyt
:
Xc nh cc bin d liu, da vo cc yu t v phng din phn tch

trong bng Phn tch v c lng s liu;
Lin kt cc d liu trong bng tnh c lin quan n mi bin theo mt a

ch duy nht, c thc hin cng lc vi qu trnh tnh ton hiu qu ca d
n v kh nng tr n;
Ngy son tho : //..
Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

77
Xc nh cc ch s nh gi hiu qu, kh nng tr n, nh : NPV, IRR,

DSCR; Kho st s nh hng khi cc bin thay i;
Lp cc bng tnh nhy theo cc trng hp cc bin s thay i.
C th d nh sau v bin Doanh thu v Chi ph :

Gi tr 1
Ga tr 2
Gi tr
10%
5%
2%
Trng hp c bn
Doanh thu
Khng i
Chi ph
Tng
NPV
Kt qu
IRR
Kt qu
DSCR
Kt qu
Gi tr 1
Ga tr 2
Gi tr
10%
5%
2%
Trng hp c bn
Doanh thu
Gim
Chi ph
Tng
NPV
Kt qu
IRR
Kt qu
DSCR
Kt qu
Gi tr 1
10%
10%
Ga tr 2
5%
5%
Gi tr
2%
2%
Trng hp c bn
Doanh thu
Chi ph
NPV
IRR
DSCR
Gim
Khng i
Kt qu
Kt qu
Kt qu
Trong : - Trng hp c bn : l trng hp gi nh st vi thc t nht, cc

kt qu c tnh trong bng tnh hiu qu v kh nng tr n.
- NPV, IRR, DSCR thay i theo tnh hung kho st.
- Gi tr 1, 2, ... gi tr bin thay i theo tnh hung kho st.
Cc Bin khc cn lu , nh :
- Gi bn sn phm;
- Bin ng sn lng tiu th;
- Gi cung cp nguyn, nhin vt liu;
- Bin ng v t gi ngoi t v.v...
Cc hm tnh ton
(ng dng EXCEL)
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

78
Hm NPV :
Cng thc EXCEL : NPV(rate, value1, value2,...)
rate : Li sut chit khu trong thi im kho st;
value1, value2,... : L gi tr cc lu chuyn tin thun trong tng nm ca d n.
Lu : Gi tr cc lu chuyn tin thun c gi nh xy ra vo thi im
cui nm, trng hp gi tr cc lu chuyn tin thun c gi nh xy ra vo
thi im u nm th gi tr ca lu chuyn tin nm u tin c cng vo kt
qu ca hm NPV tnh c ch khng a vo l mt gi tr trong hm.
Hm IRR :
Cng thc EXCEL : IRR(values, guess)
values : Cc tham chiu cha cc ga tr lu chuyn tin thun tng nm ca d
n.
guess : L s d on gn ng vi gi tr IRR. Excel t sn gi tr guess =
0,1 (10%).
+ Lp bo co cn i
Mc ch
Bit c tng qut tnh hnh ti chnh ca DA.
Tnh cc t s (t s thanh ton, t s n cn n,) ca DA trong cc nm
k hoch.
Nguyn tc lp
Bng Cn i k hoch c lp theo nguyn tc cn i nh sau :
TI SN
NGUN VN
NGHA V TR N
VN CH S HU
+
+
+
-
NGHA V N NGN HN
NGHA V N DI HN
VN CH S HU
+
+
Hay :
TI SN LU NG
TI SN C NH
Hay :
TIN
MT
CC KHON PHI THU
HNG
TN
KHO
NGUYN GI TI SN C NH
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

79
KHU HAO LY K
Trong :
Tin mt : bao gm
*
Nhu cu tin mt ti thiu : c ly t Bng 5. Bng tnh nhu cu vn lu

ng.
Thng d tin mt : L gi tr lu chuyn tin cui k trong Bng 9. Bo co

lu chuyn tin t.
Cc khon phi thu : c ly t Bng 5. Bng tnh nhu cu vn lu ng.

Hng tn kho : bao gm nguyn vt liu d tr, bn thnh phm, thnh phm
tn kho c ly t Bng 5. Bng tnh nhu cu vn lu ng.
Ti sn c nh : c ly t Lch u t v mc trch khu hao ti Bng 3.

Khu hao.
Ngha v tr n : c ly t bng lch vay, tr ngn v di hn, bng khon

n cui k tr i n ngn, di hn n hn tr. Bng 4.1 v 4.2.
Vn ch s hu : bao gm
*
Vn t c gp : c ly t Bng 9. Bo co lu chuyn tin t.
Li nhun tch ly : c ly t Bng 6. Bo co kt qu kinh doanh.

Bng 10 : Bng cn i k hoch
Ch tiu
A. Ti sn
I. Ti sn lu ng
1. Tin mt
- Nhu cu tin mt ti thiu
- Thng d tin mt
2. Cc khon phi thu
3. Hng tn kho
- Nguyn vt liu
- Bn thnh phm
- Thnh phm
II. Ti sn c nh
- Nguyn gi
- Khu hao ly k
Cng Ti Sn
Ngi son tho :

Ngi duyt
:
Din gii
Nm 1
1+2+3
Bng 5
Bng 9
Bng 5
Bng 5
Bng 5
Bng 5
Bng 3
Bng 3
I + II
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
Nm 2
Nm x
GIO TRNH TN DNG

B. Ngun vn
I. N phi tr
1. N ngn hn
- Vay ngn hn
- N di hn n hn tr
- Cc khon phi tr
2. N di hn
II. Vn ch s hu
1. Vn t c
2. Li nhun gi li
Cng Ngun Vn
C. Cc t s
1. T s thanh ton ngn hn
2. T s thanh ton nhanh
3. H s n
80
1+2
Bng 4.2
Bng 4.1
Bng 5
Bng 4.1
1+2
Bng 9
Bng 6
I + II
Ti sn lu ng
/ N Ngn hn
(Tin + u t Ngn hn)
/ N Ngn hn
N phi tr
/ Tng ngun vn
Cc bin php kim sot (Ti thm nh)
f.
Ti thm nh l yu cu kim sot cn thit trong qu trnh thc hin tn dng, l bc

tip ni bo m c s an ton ca khon vay, ng thi c th tin lng v nh
gi st thc t hn cc kh nng xy ra, m trong qu trnh thm nh cha th d
phng ht cc tnh hung tng lai v kp thi iu chnh, x l ng mc theo cc yu
cu tn dng v iu hnh thc t ca ACB.
Cn phi ch trng n cc khon vay c gi tr ln, ti sn bo m cha thc s tt
v c nhiu chi phi, kh nng ri ro ca PA/DA tp trung nhiu vo yu t ri ro v c
ch chnh sch, th trng v kinh t v m.
(1)
Vic ti thm nh c thc hin theo hai phng php :

(a) Gin tip : Nhn vin ti thm nh da vo b h s c, vo cc nh mc kinh
t, k thut; da vo quy ch, ch quy nh tnh ton li cc s liu, d liu,
cc ch tiu; ng thi i chiu, so snh vi quy ch cho vay xc nh cc iu
kin cn v ca khon vay. T a ra cc xut, kt qu.
(b) Trc tip : Nhn vin ti thm nh tin hnh kim tra thc t ti ni sn xut. Vic
kim tra ny cng phi da c bn vo nhng h s ti liu c ca Nhn vin tn
dng trnh, v c bn nhn vin ti thm nh phi thc hin y cc bc cng
vic nh Nhn vin tn dng.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

81
Vic ti thm nh c tin hnh c lp m khng c s tr gip t NVTD :
(2)
Trng hp ny, Nhn vin thm nh s cn c vo nhng thng tin c trong h

s vay vn, bo co thm nh ca Nhn vin tn dng, i chiu vi thc t ti a
im vay vn khng nh tnh trung thc ca ngi vay cng nh ca Nhn vin
tn dng v s chun mc ca cc thng tin.
Quan st, kho st, kim tra thc t tm hiu nhng tc ng bn ngoi nh
hng n qu trnh thc hin PA / DA :
(3)
Nhn vin thm nh phi quan st, kho st, kim tra thc t ti a im vay vn,
nh : vn phng lm vic, phn xng, b tr nh xng, b tr thit b, cc khu vc
ln cn, v sinh mi trng, cch iu hnh, qun l, kho, phng php hch ton,...
tm hiu nhng tc ng bn ngoi nh hng n qu trnh thc hin PA / DA.
Thm nh li tan b h s vay vn, bo co thm nh, t trnh ca NVTD :
(4)
Khi c lp thm nh li khch hng vay v ton b h s vay vn, nhn vin thm
nh hoc T thm nh (t nht 2 ngi) theo ch nh ca lnh o ngn hng phi
c trch nhim ghi r kin trn t trnh. Khi c kin khc bit vi kt qu thm
nh ca Nhn vin tn dng u phi c trnh ln Gim c ni pht sinh khon
vay v Ban Tn dng / Hi ng tn dng xem xt quyt nh.
Thi gian ti thm nh khng c vt qu 3 ngy i vi khon vay ngn hn v
5 ngy i vi khon vay trung, di hn;
Theo di kt qa thm nh h s vay :
(5)
Khi mt h s vay thc hin, vic kim tra v ti thm nh khch hng vay vn
c tip tc thc hin kp thi b sung v cp nht cc thng tin ca khch hng
vay v c lin quan n khch hng vay.
Vic theo di ny :
-
C th thc hin theo nhng chu k nht nh i vi khch hng vay c tin cy
cao i vi ngn hng v khng theo mt chu k nht nh i vi nhng khch
hng c t tin cy v thuc nhng ngnh SXKD c nhiu ri ro, nhy cm;
Cc thng tin cn c cp nht v b sung l tt c nhng thng tin m qu trnh

thm nh thu nhn v nh ga;
nh gi li cc ri ro nhn din trong qu trnh thm nh v kh nng thc s

nhm hn ch cc ri ro t pha khch hng vay, v thc hin cc iu kin xut
ca ngn hng bo m s an ton cho khon vay, h s vay;
Pht hin, xc nh nhng ri ro mi trong qu trnh vn hnh PA/DA t nhng

kh nng cnh tranh, t vic qun l ca khch hng vay, s hnh thnh nhng qui
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

82
nh qun l mi,... v tin lng nhng ri ro tim tng s nh hng n i sng

ca h s vay.
KHCH HNG DOANH NGHIP
2.
a.

Mc tiu thm nh v t cch khch hng hn ch n mc thp nht cc ri ro ch
quan ca khch hng gy nn nh : ri ro v o c, thiu nng lc trnh , thiu
kinh nghim kinh doanh, kh nng thch ng vi th trng cha nhy bn. phng
pht hin ngay t ban u nhng khch hng xu li dng v cn ch nhng khch
hng vay vn cha c o to qua cc trng lp. Khi quan h vay vn, khch hng
c nhng li bng gi v li ch, gip c nhn, thn trng vi nhng ch doanh
nghip sp ngh hu, nhng ngi hay ru ch, c bc
Nhng thng tin chung cn tm hiu :
-
Lch s doanh nghip, cng ty, ...;
Nhng thay i v vn gp;
Nhng thay i trong c ch qun l;
Nhng thay i v cng ngh, thit b;
Nhng thay i v sn phm;
Cc qu trnh lin kt, hp tc, gii th;
Loi hnh hot ng hin ti;
Kha cnh chnh tr v x hi ng sau cc hot ng kinh doanh;
iu kin a l.
Nhng thng tin ny c tnh cht c bn v kh nng hin ti ca doanh nghip, qua
c th nh gi tng qut nhng tc ng (nu c) t bn ngoi v kh nng m rng
phm vi hot ng ca doanh nghip.
Tham kho Ph Lc s 8A. : GIAO TIP V LNG NH KHCH HNG QUA
GIAO TIP. (Xem Ph Lc 8A)
b.
nh gi nng lc php l, nng lc hnh vi dn s, nng lc iu hnh v qun l

sn xut kinh doanh, m hnh t chc, b tr lao ng
Nng lc php l :
(1)
-
Khch hng vay vn c tr s ti a bn, qun, huyn, th x, thnh ph ni ACB

cho vay ng tr s ? Nu khng, phi c gii trnh cc trng hp cho vay ngoi
a bn.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

83
Khch hng vay vn l php nhn c nng lc php lut dn s khng ? (iu 84
v iu 86 B Lut Dn S)
Khch hng vay vn l cng ty hp danh c hot ng theo Lut Doanh Nghip ?
Thnh vin cng ty c nng lc php lut dn s, nng lc hnh vi dn s ?
iu l, quy ch t chc ca khch hng vay vn c th hin r v phng thc t

chc, qun tr, iu hnh ?
Giy php u t, chng nhn ng k kinh doanh, giy php hnh ngh c cn
hiu lc trong thi hn cho vay ?
Khch hng vay vn l n v hch ton ph thuc c giy u quyn vay vn ca

php nhn trc tip ?
M hnh t chc, b tr lao ng ca doanh nghip :
(2)
-
Quy m hot ng ca doanh nghip ?
C cu t chc sn xut, kinh doanh ?
S lng, trnh lao ng ?
C cu lao ng trc tip, gin tip ?
Tui trung bnh, thi gian cng tc, mc lng bnh qun, khi im ?
Chnh sch v kt qu tuyn dng ?
Chnh sch lng, tng lng, thng ?
Nhng kh khn trong vic thu mn lao ng ?
Hiu qu sn xut : Doanh s tnh bnh qun u ngi v mc tng trng ?
Trnh k thut :
+ Trnh hc vn, kinh nghim v lnh vc ca cc k s chnh trong doanh
nghip;
+ Tnh hnh u t vo cng tc nghin cu v pht trin thit b, sn phm mi,
kiu dng, mu m, hp tc cng ngh, cng ngh ca cc i th cnh tranh v
doanh s hot ng ca doanh nghip.
Kh nng qun tr v iu hnh :
(3)
Nhng thng tin nh sau cn thu thp :

-
Danh sch ban lnh o doanh nghip;
Trnh chuyn mn ca ban lnh o;
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

84
Tnh cch, c im ca c nhn ngi ng u doanh nghip v thc tr n;
Kh nng, kinh nghim, cch thc qun l, o c ca ngi ng u doanh

nghip v ban iu hnh;
Kt qu nh gi :
+
Mc tng trng doanh thu ?
+ Mc gim chi ph ?
+ Tc gia tng li nhun ?
+ Kh nng v iu kin qun l cc khon n ?
c.
Uy tn ca lnh o trong v ngoi doanh nghip;
Kh nng nm bt th trng ca ban lnh o;
S quan h v hp tc gia cc c nhn trong ban lnh o ?
Ai l ngi ra quyt nh thc s ca doanh ngjip ?
Nhng bin ng v nhn s lnh o ca doanh nghip;
S chuyn ti thng tin cho ban lnh o c kp thi, chnh xc v nhng bin ng
ca doanh nghip, v tnh hnh kinh t v cc xu hng ca lnh vc hot ng ?
Kh nng qun l ti chnh ca ban lnh o ?
Ban lnh o c phi l ch s hu hay ch c tr lng ?
Vic ban hnh quyt nh c tp trung khng ?

Vic phn tch nh gi kh nng ti chnh ca khch hng nhm n 3 mc tiu chnh
nh sau :
Kim tra tnh chnh xc ca cc bo co ti chnh, bo co kt qu sn xutkinh doanh;
- Phn tch, nh gi tnh hnh hot ng v kh nng ti chnh;

- Kim tra mc p ng mt s iu kin v ti chnh.
Chi tit nh gi :
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

(1)
85
Kim tra tnh chnh xc ca cc bo co ti chnh :

Ni dung kim tra tnh chnh xc ca cc bo co ti chnh c tp trung vo cc
vn nu trong bng hng dn sau y :
1. Kim tra Bng Tng Kt Ti Sn

Tr li
C
Tr li
KHNG
a. Phn Ti sn C
+ Trong khon phi thu c nhng khon tn dng
khng th thu hi ?
+ Hng tn kho c c nh gi chnh xc ?
+ Trong tn kho c tnh lun hng hng, km phm
cht, khng s dng ... ?
+ Kim tra chi tit cc khon vay ?
+ Trch nhim ca Ban Gim c i vi cc khon
n cn trn ti khon ?
+ Kim tra nhng khon thanh ton, khon phi thu
ch x l c gi tr ln ?
+ C thc hin ng nguyn tc khu hao ti sn c
nh hu hnh ?
+ C xy ra vic tha, thiu khu hao ?
+ Phng php khu hao c thay i ?
+ Hch ton chi ph, nht l chi ph vn v chi ph sa
cha c tho ng v hp l ?
+ Kim tra chi tit ti sn c nh v hnh ? Lu
nhng khon c gi tr ln v c cc vn c lin
quan n khu hao ?
+ C u t vo cc cng ty con, cng ty khc hot
ng khng hiu qu ? nh gi ng n cc khon
u t ny ?
+ Hch ton khu hao ng trnh t thi gian ?
b. Phn Ti sn N
+ Ho n mua thit b v cc ho n c lin quan
n hot ng c c phn bit r trong khon phi
tr ?
+ nhn c cc khon ng trc v t cc ?
Trong c bao gm cc khon vay ngn hng ?
+ C hch ton chi ph ng trc v chi ph ch phn
b ?
+ Vic phn b chi ph d phng c c thc hin
y , ng n ? L do ca vic chi ph ny ?
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
THNG TIN
B SUNG
GIO TRNH TN DNG

86
2. Kim tra Bo co Li, L

Tr li
C
Tr li
KHNG
THNG TIN
B SUNG
+ Kim tra chi tit v vic phn loi, phn b cc ti

khon : cc khon thu nhp / chi ph hot ng kinh
doanh chnh v cc khon thu nhp / chi ph ca cc
hot ng khc.
+ C nhng khon tng / gim t bin t doanh thu
v mua sm cc cng ty con ?
+ Kim tra chi tit vic tng / gim cc khon phi thu
t cc cng ty con ?
+ Kim tra chi tit khon thu nhp, l bt thng;
Trong cc trng hp bn ti sn c nh phi c
xc nhn ?
+ C thay i no v nguyn tc hch ton hoc
phng php k ton nh : nh gi hng tn kho,
khu hao ti sn c nh, trch d phng ... L do ca
nhng s thay i ?
i vi nhng ni dung, vn khng th tr li C hoc KHNG, cn nh du vo
THNG TIN B SUNG v gii thch, thuyt minh r vo cui bng nh gi ny tng
hp vo bo co thm nh khch hng.
Phn tch, nh gi tnh hnh hot ng :
(2)
Ni dung ny cn tp trung v x l cc thng tin v :

-
Sn phm ch yu ca doanh nghip;
Th phn ca tng loi sn phm;
Mng li phn phi sn phm;
Kh nng cnh tranh;
Cc i th cnh tranh ch yu trn th trng;
Chin lc kinh doanh, mc tn nhim ca khch hng;
Chnh sch khch hng;
Cc khch hng c nh hng.
Tnh hnh sn xut : Xem phn Tnh hnh sn xut phn KHCH HNG C
NHN.
Tnh hnh bn hng : Xem phn Tnh hnh bn hng phn KHCH HNG C
NHN.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

87
Kim tra mc p ng mt s iu kin v ti chnh :
(3)
(a) Kim tra kh nng t ch ti chnh :

L vic xc nh kh nng ti chnh bo m kh nng hon tri ca khch hng
trong thi hn cam kt vi ngn hng. Cc mc tiu c xc nh :
-
C vn t c tham gia vo phng n, d n sn xut, kinh doanh, dch v :

+ Vn t c c tnh cho tng nhu cu vn sn xut, kinh doanh trong k hoc
tng ln trong mt phng n, d n sn xut, kinh doanh, dch v.
+ Mc vn t c ca khch hng tham gia vo phng n, d n theo qui nh tng
thi k ca ACB.
Kinh doanh c hiu qu : C li, trng hp l phi c phng n khc phc l kh

thi bo m han tr c n vay trong thi hn cam kt.
Khng c n qu hn hoc qu hn : ti ACB v c cc ngn hng khc.
Mua bo him : Phi mua bo him ti sn y trong sut thi gian vay vn ca
ACB theo qui nh c th ca ACB v vic mua bo him ti sn.
(b) Cc tiu chun kim tra :

Kim tra mc p ng mt s iu kin ti chnh theo cc tiu chun c bn nh
sau :
Cc tiu chun kim tra
1
2
3
4
S liu
Mc gim ca vn c phn
Vn ch s hu:
Vn c phn:
(Vn ch s hu Vn c phn)
Xu hng tng gim ca tng doanh thu trong Nm trc:
hai nm gn nht
Nm nay:
Tng doanh thu so vi tng vay n
Tng doanh thu:
Tng vay n:
(Tng doanh thu Tng vay n)
Tng vay n / (Ti sn N v vn ch s hu) Nm trc:
khng c ln hn hay bng 50% trong hai Nm nay:
nm gn nht
T sut theo nm khng c th hin mt xu
hng gia tng
T l vn lu ng khng c nh hn 0 trong Nm trc:
hai nm gn nht
Nm nay:
T l phn trm theo nm khng c cho thy
mt xu hng m lin tc
T l vn lu ng = (Ti sn C ngn hn - Ti
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
p ng
yu cu ca
ngn hng
GIO TRNH TN DNG

88
sn N ngn hn) x 100% / (Ti sn N + Vn

ch s hu)
T l chi ph trn thu nhp khng c ln
hn 100%
hng gia tng
T l chi ph trn thu nhp = (Gi vn hng
bn + Chi ph hot ng + Chi ph khng hot
ng + Cc khon l bt thng) x 100% /
(Tng doanh thu + Thu nhp phi hot ng +
thu nhp bt thng)
Tnh trng khng tr ng hn ca tt c cc
khon vay khc.
Cc khon vay nc ngoi
Nm trc:
Nm nay:
Nm trc:
Nm nay:
Nm trc:
Nm nay:
(c) Phn tch ti chnh doanh nghip :

L vic xc nh nhng nhng th mnh/yu hin thi ca doanh nghip thng qua
vic tnh ton v phn tch nhng t s ti chnh t cc bo co ti chnh v cc mi
tng tc gia cc t s ny; T c th a ra nhng kt lun v tnh hnh ti
chnh ca doanh nghip :
-
Phn tch kh nng sinh li :

Kh nng sinh li hay cn gi l Hiu qu u t. C hai cch xc nh :
Kh nng sinh li ca vn u t : da trn quan h gia vn v li nhun.

Kh nng sinh li t hot ng bn hng (hay cn gi kh nng sinh li so vi
chi ph) : da trn quan h gia doanh thu bn hng v li nhun.
+ Mc sinh li ca vn u t :
Mc sinh li trn tng vn s dng (ROA) :

Cng thc tnh :
Li nhun (L) hot ng
100%
Bnh qun tng s vn s dng u k v cui k

ROA cho bit kh nng sinh li ca tt c cc khon vn u t trong doanh
nghip v l t s c bn nht. T s ny cng cao cng tt.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

89
Mc sinh li trn vn ch s hu (ROE) :

Cng thc tnh :
Li nhun sau thu
100%
Bnh qun vn ch s hu u k v cui k

T s ny o lng mc to ra li nhun t vn ch s hu. T s ny c
s dng nh mt thuc o hiu qu u t. T s ny cng cao cng tt.
Mc sinh li trn ti sn chnh :

Cng thc tnh :
Thu nhp t cc khon li, c tc
x
100%
Bnh qun ti sn ti chnh u k v cui k

Ti sn ti chnh = Cc khon u t + Tin mt + Tin gi + Chng
Khon + cc ti Ti sn ti chnh khc.
Vic xem xt t s ny l nhm xc nh bn cnh t kt qu hot ng kinh
doanh cn c cc hot ng ti chnh. Nu ti sn ti chnh chim t trng ln
trong tng Ti sn C, th vic phn tch t s ny cng quan trng v t nhiu
quan tm.
+ Mc sinh li t bn hng :
T sut li nhun gp :
Cng thc tnh :
Li nhun gp t bn hng
100%
Doanh thu
T s ny th hin mc to li nhun trc tipt hot ng bn hng. T s
ny cng cao cng tt.
Mc li hot ng ph :
Cng thc tnh :
Li nhun t hot ng kinh doanh v cc hot ng ph
Doanh thu
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
100%
GIO TRNH TN DNG

90
Bn cnh cc hot ng chnh, cn c cc hot ng ph gp phn vo ton b

kt qu chung ca doanh nghip. Cn quan tm khi t s ny qu ln.
-
Phn tch tnh n nh :

Tnh trng thiu vn d dn n ph sn khng phi l khng xy ra; Do vy khi
kim tra vic tng trng vn v qun l vn, iu cn ch trng l tnh n nh
vn ca doanh nghip c xc nh qua kh nng thanh ton cc khon n thng
mi v kh nng hon tr vn vay.
Cc t s tnh ton trong ni dung ny da trn Ti sn C ti mt thi im nht
nh (ly t Bng Tng Kt Ti sn), nn cn c gi l T S Tnh.
+ Tnh lu hot :
Kh nng thanh ton ngn hn :

Cng thc tnh :
Ti sn C ngn hn
100%
Ti sn N ngn hn + N di hn n hn
T s ny c s dng nh gi kh nng thanh ton chung ca doanh
nghip :
Mt t l tnh ton c l qu cao, c nhn nh l c qu nhiu tin nhn

ri, c qu nhiu khon phi thu, qu nhiu tn kho.
Kt qu tnh ton nh hn 100%, c nhn nh l c qu nhiu khon tr

chm, dng cc khon vn lu ng mua sm ti sn c nh, vay ngn hn
tr n thay v tr t kt qu kinh doanh... Tuy nhin, cha hn khi nh hn
100% l c kh khn trong vic hon tr n ngn hn, v doanh ngip c
th tng vn qua cc khon vay mi, bn t ai, chng khon kh mi, ti sn
khc, ... ci thin.
Cn c kim tra cn thn khi t s ny c xu hng tng ln, c th t mt s
bt li nh : Doanh s bn hng gim, tn ng hng tn kho do sn xut gim
hoc yu km trong vic kim sot hng tn kho, hng tn kho khng s dng
c, chm thu hi cng n.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

91
Kh nng thanh ton nhanh :

Cng thc tnh :
Ti sn lu hot cao
100%
Ti sn N ngn hn
T s ny nh gi kh nng thanh ton nhanh, c tnh gia Ti sn C c
tnh lu hot cao (Tin mt, tin gi, cc khon phi thu c kh nng thu v
chng khon kh mi nhanh) vi Ti sn N ngn hn.
+ Tnh n nh v kh nng t ti tr :
H s ti sn c nh :
Cng thc tnh :
Ti sn c nh
100%
Vn ch s hu
T s ny xc nh mc n nh ca vic u t vo ti sn c nh, trn
quan im vn ch s hu nh ngun u t vo ti sn c nh :
T l cng nh c kh nng c mc an ton cao.

T s ny s gim i do qu trnh khu hao, trong trng hp khng mua sm
ti sn mi, t s ny tt ln hoc xu i theo chiu hng ngc li vi H s
Thanh ton ngn hn (Kh nng thanh ton ngn hn).
T s ny cao, cn ch n H s Thch ng Di hn ca Ti sn C nh
v tnh hnh hon tr cc khon vay di hn. L an ton, nu vic hon tr
nhng khon vay di hn c thc hin trong phm vi thu nhp rng hin ti
v chi ph khu hao.
H s thch ng di hn ca ti sn c nh :
Cng thc tnh :
Ti sn c nh
100%
Vn ch s hu + N di hn
T l ny phn nh kh nng trang tri chi ph ti sn c nh bng ngun vn
n nh di hn (Vn ch s hu v n vay di hn) :
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

92
H s ny khng nn vt qu 100%, trong ngha l tng nht l cc khon

u t vo ti sn c nh c trang tri trong phm vi vn ch s hu, cn
nu khng th phi c trang tri bi nhng ngun vn n nh khc, nh :
cc khon vay di hn, tri phiu di hn.
Nu ln hn 100% l vic phi trang tri chi ph ti sn c nh bng

nhng ngun vn ngn hn, nh l : vay ngn hn u t vo ti sn c
nh ...
H s n :
Cng thc tnh :
Ti sn N
100%
Vn ch s hu
T l ny cha ng nhiu vo ngha t l gia vn vay (Ti sn n, nh l
vn vay) so vi vn ch s hu tnh vo thi im cui k bo co :
T l ny cng nh th gi tr ca vn ch s hu cng ln, th kh nng thanh

ton n cng tt; Lu : vn ch s hu l ngun vn khng phi hon tr li.
T l ny cng cao chng t khng th tr c cc khon n khi thi hn

thanh ton khng ni lng, hoc c s km ci trong vic qun l, hoc s
gim st dng tin t p lc thanh ton tin li.
Khi thanh l, gii th, thng qua t s ny c th bit c mc c bo v
ca cc ch n.
H s vn ch s hu :
Cng thc tnh :
Vn ch s hu
100%
Tng ti sn C
T s ny c dng o lng s n nh ca vic tng trng vn, do vn
ch s hu l ngun vn khng cn c hon tr, nn t l ny cng cao cng
c nh gi cao. T s ny c bn nh H s N.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

93
Kh nng trang tri li vay :

Cng thc tnh :
Li nhun t kinh doanh
(ln)
Chi ph tr li vay
T s ny l kh nng tr li vay t li nhun thu c t hot ng kinh doanh.
Kh nng hon tr n vay:

Cng thc tnh :
Cc khon n vay c tnh li
(s nm)
Dng tin
Dng tin = Li nhun sau thu - Tr li c tc - Tin khen thng + Khu
hao + cc Qu d tr v D phng khc.
T l ny xc nh thi hn theo nm l thi hn hon tr cc khon n vay
c tnh li t dng tin thu c hng nm.
-
Phn tch tnh hiu qu :

Ni dung ny nhm nh gi mc hiu qu v tc ca vic s dng vn v ti
sn m doanh nghip c. y l nhng T s ng.
+ Doanh thu t tng ti sn :
Cng thc tnh :
Doanh thu
Tng ti sn s dng bnh qun u k v cui k
(S ln/nm)
T s ny c tnh ton nhm xc nh trong mt nm vn u t c lun

chuyn bao nhiu ln to ra doanh thu.
Nu t l ny thp, biu hin vn khng c s dng c hiu qu, c th l tha
hng tn kho, hoc c ti sn cha c a vo s dng, cn nhn ri, hoc vay
vn qu nhiu so vi nhu cu thc t s dng.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

94
+ Thi gian hiu lc hng tn kho to ra doanh thu :

Cng thc tnh :
Tn kho bnh qun u k v cui k
(S thng)
Doanh thu bnh qun thng

T s ny cho bit thi gian lu tr hng tn kho (bao gm nguyn vt liu, hng
ha, ...) tnh theo thng trong mt nm hot ng chuyn thnh kt qu doanh
thu.
Vic lu gi hng tn kho l vic cn thit bo m c yu cu ca sn xut
v p ng nhu cu ca ngi tiu th theo k hoch kinh doanh; Nhng khi phi
lu tr qu nhiu l biu hin khng hiu qu ca vic s dng vn : dng tin
gim, vn km hot ng, tin li vay tng ln ... Chi ph tng khng hp l, tng
nguy c ri ro trong vic tiu th do hng ho ang trong kho khng cn hp th
hiu, nhu cu tiu th gim lm cho hng ho khng bn c.
Trong cc trng hp nh gi khi thy rng nhu cu lu tr t bin tng, thng
i vo phn tch cc yu t : nguyn vt liu, sn phm d dang v thnh phm;
Xc nh cc nguyn nhn v x l y nhanh tc lun chuyn cc yu t ny.
+ Thi gian thu hi cng n :
Cng thc tnh :
Cc khon phi thu thng mi bnh qun
u k v cui k (trc khi chit khu)
(S thng)

T s ny chng t thi gian chm tr trung bnh ca cc khon phi thu bn hng
hoc thi gian trung bnh cc khon phi thu thng mi chuyn thnh tin.
Khi thi gian thu hi cng n rt ngn, l s biu hin ca :Vic thu hi cng
n c hiu qu, kh nng sinh li v iu kin ti chnh ca ngi mua l tt, ch
bn hoc thng xuyn bn hng thu tin ngay, hoc chnh sch bn hng tr chm
c kht khe.
Khi thi gian thu hi cng n rt di, l biu hin ca Chnh sch bn hng tr
chm d dng vi cc qui nh bn tr chm km hiu lc, ngi mua gp kh
khn v ti chnh, vic qun l thu hi cc khon phi thu khng c thc hin c
hiu qu, cc iu kin thanh ton tr nn bt li do kh nng bn hng km,....
Trong trng hp ny, thu c tin s phi mt kh nhiu thi gian, vic lun
chuyn vn lu ng v lu chuyn tin t tr nn kh khn hn ... ngn hng cn
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

95
phi cn thn hn khi cung cp tn dng hoc chit khu chng t, c th s to

nn gnh nng tin li cho doanh nghip.
+ Thi gian thanh ton cng n :
Cng thc tnh :
Cc khon phi tr thng mi bnh qun
u k v cui k
(S thng)

T s ny xc nh thi gian phi thanh ton tin t khi mua nguyn vt liu, hng
ho. Kh c th ni rng thi gian ny di hay ngn l c hiu qu.
Nu thi gian thanh ton cng n di, c ngha l : Nhng iu kin thanh ton vi
nh cung cp l thun li, gip ngun vn tm thi tng ln; Nhng cng c th l
: Gi mua hng c nhng iu bt li, hoc doanh nghip thiu ngun tin
thanh ton,...
Nu thi gian thanh ton cng n ngn, c ngha l : Cc iu kin thanh ton pht
sinh nhng vn bt li, nh quan h vi nh cung cp xu i,... Nhng cng c
kh nng doanh nghip c nhiu vn nn thanh ton nhanh, gi mua thun li do
c chit khu cao khi thanh ton nhanh,...
-
Phn tch hiu qu sn xut :

Nn tng ca doanh nghip v kh nng sinh li ca doanh nghip l Hiu qu
sn xut. Hiu qu sn xut vi thc o l Gi Tr Gia tng t kt qu ca vic gia
tng hiu nng lc lng lao ng, my mc thit b.
Gi Tr Gia Tng l gi tr mi c to ra thng qua hot ng sn xut, kinh
doanh, gi tr mi c to ra t con ngi, thit b m doanh nghip s hu m
khng tnh n cc yu t mua ngoi nh nguyn vt liu, hng ho... . C hai
phng php tnh :
Phng php khu tr : Doanh thu tr i (-) Gi tr hng ho mua ngoi, nh :

nguyn vt liu, chi ph ch bin thu ngoi.
Phng php b sung : Gi tr gia tng rng = Tng gi tr gia tng bao gm :
Chi ph nhn s v lao ng, chi ph thu, thu v cc khon khc, cc khon l
ph, chi ph ti chnh rng v li nhun hot ng sau khi thanh ton li vay tr
i (-) chi ph khu hao.
Cc ch s nh gi Hiu qu sn xut :
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

96
+ Hiu sut lao ng :

Cng thc tnh :
Tng gi tr gia tng
(ng)
S lao ng bnh qun u k v cui k

Tng Gi Tr Gia Tng = Li nhun t hot ng + Chi ph nhn s v lao
ng + Chi ph thu + Thu v cc chi ph x
hi + Cc chi ph khc + Chi ph khu hao.
+ Hiu sut ph lao ng :
Cng thc tnh :
Chi ph lao ng v nhn s
x
100%
Tng gi tr gia tng

H s ny c dng phn tch p lc ca chi ph nhn s. Nu t s ny cao
biu hin gnh nng chi ph nhn s ln, c kh nng ang gp vn trong qun
l do li nhun gim ti u t.
+ tp trung vn :
Cng thc tnh :
Gi tr bnh qun u v cui k ca
(Ti sn c nh hu hnh - Gi tr xy dng d dang)
S lao ng bnh qun u k v cui k
(ng)
T s ny xc nh tr gi u t ti sn c nh trn u nhn cng, cho thy mc

s dng lao ng tit kim hoc lng ph v s hp l ca vic u t vo ti
sn c nh hoc my mc, thit b (khi ch tnh Ga tr bnh qun u k v cui
k v my mc thit b) trong qu trnh sn xut v tiu th sn phm.
+ Hiu sut vn c nh :
Cng thc tnh :
Tng gi tr gia tng
Gi tr bnh qun u v cui k ca
(Ti sn c nh hu hnh - Gi tr xy dng d dang)
x 100%
T s ny th hin gi tr gia tng trn mt vn ti sn c nh hu hnh hot ng.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

97
Phn tch sc tng trng :

Khi phn tch sc tng trng l nh gi tc tng trng v m rng quy m
hot ng ca doanh nghip :
+ T l tng trng doanh thu :
Cng thc tnh :
Doanh thu k hin ti
- 1
100%
Doanh thu k trc

y l t s quan trng nht th hin tc tng trng ca doanh nghip.
Khi t s ny ln hn ch s lm pht l tng trng dng, l tng trng m

khi nh hn ch s lm pht
L thun li nu ln hn mc tng trng ca th trng, nu nh hn mc

tng trng c ngha l ang c kh khn v cnh tranh v gim th phn.
+ T l tng trng li nhun :
Cng thc tnh :
Li nhun kinh doanh k hin ti
- 1
100%
Li nhun kinh doanh k trc

Trong khi t l tng trng doanh thu l nh gi tc tng trng v mt s
lng, th t l tng trng li nhun nh gi tc m rng v cht lng.
-
nh ga trn th trng :
Vic phn tch ny ch thc hin i vi nhng Cng ty c pht hnh c phiu.
+ T l Gi c trn Thu nhp mt C Phn (PER) :
T s ny tnh Ga c phiu so snh vi Thu nhp thc ca mt c phn. Doanh
nghip c phn c nh gi cao th t l ny cng cao. T l ny phn nh kh
nng sinh li hin ti v cn ch cho thy trin vng tng lai ca doanh nghip,
nn n cng chu nh hng bi cc yu t kinh t (nh li sut th trng...) v
thay i theo tng ngnh v chin lc kinh doanh ca doanh nghip c phn.
Cng thc tnh :
Gi c phiu
(ln)
Thu nhp ca mt c phn
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

98
+ T l Gi c trn Gi tr Ghi s (PBR)

Cng thc tnh :
Gi c phiu
(ln)
Gi tr ghi s ca mt c phn
Cc doanh nghip hot ng km th t l ny thng nh hn 1 (< 1).
-
nh ga vic bo ton vn :
Bn cnh vic nh gi t cc T s tnh ly t s liu c sn trn Bng Tng Kt
Ti Sn v T s ng xc nh hiu qu v tc tng trng. Khi nh gi, phn
tch tnh hnh ti chnh doanh nghip cng cn quan tm n mc bo ton vn
ca doanh nghip.
Cng thc tnh :
H s
bo ton
vn
(1)
Tng
ti sn
Cc khon
d phng (1)
Ngun vn ch s hu
(3)
+ Ngun khc (4)
Cc khon d phng, bao gm :
D phng gim gi u t ngn hn;
D phng cc khon phi thu kh i;
D phng gim gi hng tn kho;
D phng gim gi u t di hn.
(2)
Ti sn c coi
N phi
l tn tht (2)
tr
Ti sn c coi l tn tht theo kim k, bao gm :
N kh i;
Cc khon u t khng thu hi c;
Cc khon tn tht khc.
(3)
Ngun vn ch s hu : Trong bng cn i k ton tnh b tr gia cc

khon ghi s dng Chnh lch nh gi li ti sn, Chnh lch t gi, v Li
nhun cha phn phi trong trng hp ghi s m. V vy, khi phn tch h s bo
ton vn trong trng hp cc khon ni trn ghi s m th phi cng thm vo
ngun vn ch s hu ngun vn khc di y khng lm gim cc ngun
v qu khc phi bo ton.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

99
(4)
Ngun khc : Bng tng cc khon (tnh theo gi tr tuyt i l s dng) :

Chnh lch nh gi li ti sn, Chnh lch t gi, Li nhun cha phn phi
trong trng hp cc khon ny ghi m. Ch tiu no ghi s dng th khng tnh
vo ngun khc.
KT QU :
Nu H s Bo ton Vn
>1
pht trin vn.
Nu
=1
bo ton c vn.
Nu
<1
Cha bo ton c vn.
Nu
< 0,25 :
Mt vn nghim trng.
Lu rng :
Khi Tm hiu v phn tch kh nng ti chnh v nh gi mc p ng mt s iu kin
v ti chnh ca khch hng, cn ch n Phng php lp Bo co Lu chuyn tin t c
qui nh ti Thng t s 105/2003/TT-BTC ngy 4/11/2003 Hng dn k ton thc hin su
(06) chun mc k ton ban hnh theo Quyt nh s 165/2002/Q-BTC ngy 31/12/2002 ca
B Trng B Ti Chnh.
d.
Thm nh cc bin php bo m tin vay

Bo m tin vay l vic khch hng vay vn ca ACB dng cc loi ti sn ca mnh
hoc bn th ba cm c, th chp, bo lnh nhm bo m thc hin ngha v i
vi ACB. Ti sn bo m l c s xc lp trch nhim ngi vay; gim thp ri ro
tn dng, mc d y khng phi l iu kin duy nht quyt nh cho vay; khng
xem l phng tin duy nht m bo an ton vay vn. Khi nhn ti sn cm c, th
chp, bo lnh NVTD c trch nhim thc hin cc nhim v sau y :
(1)
Kim tra tnh trng thc t ca ti sn bo m tin vay :

Vic kim tra tnh trng thc t ca Ti sn Bo m (TSB) tin vay c thc
hin theo :
Ph Lc s 8B. NI DUNG KIM TRA TNH TRNG THC T CA TI SN
BO M . (Xem Ph Lc 8B.)
(2)
Phn tch, thm nh ti sn bo m tin vay :

Chi tit ni dung Phn tch, thm nh ti sn bo m tin vay xem Phn VI. Bo
m Tin Vay - Thm nh Ti Sn Bo m Tin Vay. Lu nhng ni dung sau
y :
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

100
Cc giy t chng minh quyn s hu ti sn, giy chng nhn quyn s dng t
v bn gc cc loi giy t khc c lin quan n quyn s hu ca khch hng vay
c ACB lu gi cho n khi khch hng tr ht n v li tin vay;
Thc hin ng cc qui nh v mua bo him do ACB ban hnh;
Ti sn bo m tin vay c th do ACB gi, v c th giao cho ngi vay gi

nhng phi c s ng ca ACB v chu s kim tra v gim st ca ACB;
ACB c nhng chnh sch u tin i vi mt s khch hng v loi khch hng
c vay vn khng phi c ti sn bo m.
e.
Phn tch, thm nh phng n vay vn / d n u t v cc yu t tc ng

Vic phn tch, thm nh phng n vay vn / d n u t nhm t n 4 mc tiu
chnh sau y :
- a ra kt lun v tnh kh thi, hiu qu v mt ti chnh ca Phng n sn
xut-kinh doanh / D n u t, kh nng hon tri v nhng ri ro c th
xy ra quyt nh cho vay hoc t chi cho vay;
- Gp , t vn cho khch hng, bo m hiu qu s dng vn, thu c n
vay, hn ch v phng nga ri ro;
-
Xc nh s tin cho vay, thi gian cho vay, tin gii ngn, mc thu n, cc
iu kin thc hin khon vay; tc ng n hot ng ca khch hng c
hiu qu, bo m mc tiu u t ca ACB;
nh gi kh nng tin lng ca khch hng vay vn.
Ni dung chi tit cc cng vic nh sau :

(1)
nh gi mc p ng : Cc cu hi c nu ln trong nh gi chi tit ca

im nh gi mc p ng mt s iu kin v ti chnh trong phn Khch
hng C nhn (nu trn) c p dng, s tr gip cho vic nm bt cc thng tin
cn thit cho vic phn tch v thm nh phng n sn xut kinh doanh/d n u
t (sau y gi tt l PA / DA), trc khi tin hnh tnh ton cc ch tiu k thut nu
sau y.
(2)

Vic phn tch v thm nh PA / DA c tin hnh theo cc bc nh sau :
Cc ni dung chi tit sau y cn c gii trnh chi tit :
-
nh gi mc tiu ca PA / DA :
+ Mc tiu ca PA / DA nhm t n ni dung g ?
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

101
PA / DA c c quyt nh u t ph hp, s c nhiu kh nng t n hiu qu
kinh t mong mun v gim thiu c s ri ro t s bin ng, thay i cc iu
kin kinh t v chnh sch. c thm nh qua ba yu t sau :
Cc mc tiu ca PA / DA c thm nh v nh gi ph hp vi yu cu ca
tng giai on pht trin, xu th pht trin ca t nc hoc s nh hng t
bn ngoi c Chnh ph a vo ng li pht trin chung.
Mc ph hp vi mc tiu pht trin ca ngnh, vng, a phng : PA /

DA c thm nh v nh gi qua hai vn then cht sau :
S p ng vi phng thc t tn km nht cho nhng nhu cu u tin ca

ngnh kinh t, vng v a phng ?
Quy m ca PA / DA :
S ph hp vi nhu cu ca ngnh, vng, a phng ?
S nh gi v tim nng pht trin ca ngnh, vng, a phng ?
p ng nhu cu th trng ca ngnh, vng, a phng ?
Tc ng n gi c sn phm cng loi ca ngnh, vng, a phng ?
Mc ph hp vi thi c u t : PA / DA c xy dng ph hp vi xu
th pht trin l s ng n v thun li; Nhng hiu qu thit thc t n
cn ch trng n hai ni dung :
Nu u t qu sm so vi nhu cu : S khng t n mc thu nhp hiu qu

vo nhng nm u, s lng ph c th khng trnh khi.
Nu u t qu tr : Hiu qu t n gi tr cao trong mt vi nm u,

nhng s gim st nhanh.
+ Tc ng v mt x hi :
Khng th tch ri mt hot ng kinh t, hot ng u t ca PA / DA ra khi
s tc ng ca n i vi x hi hay i vi nn kinh t. S tc ng ny nu
mang li nhiu hiu qu thit thc s khng nh s tn ti v bn vng v gim
thiu nhiu ri ro cho PA/DA. c thm nh vo hai yu t chnh :
Li ch i vi nn kinh t : Lng nh qua cc ng gp c th sau :

Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

102
ng gp vo ngn sch :
(Xem chi tit ng gp vo ngn sch trong phn Khch hng c nhn nu
trn)

Nh vo vic hnh thnh PA / DA s mang li s pht trin hoc thnh lp mi
cc ngnh sn xut, dch v khc. Ch :
Nhng ngnh c cung cp nguyn, nhin vt liu cho PA / DA;
Nhng ngnh s dng sn phm, dch v, tin ch ca PA / DA.
Mc s dng ti nguyn sn c ti a phng;
Mc huy ng vn ti a phg cho nhu cu u t;
Li ch v gi c, sn phm cung ng, tng thu nhp, to cng n vic lm, ...
cho a phng;
Thc y cc ngnh ngh ti a phng pht trin...
To ra ngun ngoi t :
(Xem chi tit To ra ngun ngoi t trong phn Khch hng c nhn nu
trn)

Vic thu dng nhn cng ca PA / DA c nh gi qua 2 tiu chun :
Tng s lao ng c PA / DA thu dng;

Chi ph u t cho mi vic lm c PA / DA to ra :
Tng mc vn u t ca PA / DA
S lao ng thu dng
So snh vi nhng PA / DA trong cng ngnh, nh gi chi ph u t cho

mi vic lm c to ra, PA / DA c chi ph ny thp l c hiu qu v kh thi
hn.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

103
T l sinh li kinh t hay x hi ca d n :

Cch tnh ton t l sinh li kinh t hay x hi ca d n :
(Xem chi tit Cch tnh ton t l sinh li kinh t hay x hi ca d n trong
phn Khch hng c nhn nu trn)
Cch thm nh t l sinh li kinh t hay x hi ca d n : PA / DA c t l

sinh li x hi cao hn l c hiu qu v kh thi hn.
-
nh gi v nhu cu sn phm ca PA / DA :
Tnh hnh nhu cu sn phm v dch v trn th trng ?

Nhng m t v sn phm : hnh dng, dng thc ng gi, mu sc v.v ?
c im v nhu cu sn phm v dch v ?
Tnh hnh sn xut v tiu th sn phm, tnh hnh cung ng v tip nhn cc
dch v n thi im thm nh ?
Nhu cu hin ti v sn phm v dch v ca PA/DA ?

Nhu cu tng lai v sn phm v dch v ca PA/DA ?
Mc tiu th trong nc tng trng hng nm, kh nng p ng chung t th
trng v ca PA/DA ?
Kh nng (%) v sn phm v dch v ca PA/DA b thay th bi cc sn phm

khc cng loi ?
-
Mt s phng php d tr s cu c s dng :

+ Tham kho Ph Lc 8C CC PHNG PHP D TR S CU.
(Xem Ph lc 8C)
Chn la phng php d tr : Trc khi chn mt phng php d tr, nn th
nhiu phng php tnh cc tr s c lng. chn c phng php ng,
th cc tr s vo cng thc tnh ngc li ca tr s Y0 qu kh (gi l : s cu
qu kh c lng) ri so vi s cu Y thc s cng thi im. Nu phng php
no cho tr s cu qu kh c lng st vi s cu thc s cng thi im, th c th
xem l phng php thch hp nht. o lng phng php thch hp nht, c
th s dng cng thc tnh lch tiu chun (Standard Deviation) :
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

104
(Y Yo)2
SD
=
n
Phng php no c SD nh nht

l phng php thch hp nht
+ D tr s cu bng cc d kin khc : Thng thng da vo dn s c

lng s cu tng lai, bng cch da t l gia tng dn s hng nm tnh d
kin dn s trong tng lai, v cn c vo mc tiu th bnh qun u ngi hng
nm v sn phm, dch v ; T , tnh c s nhu cu d tr tng lai i
vi loi sn phm, dch v cn nh gi.
-
Yu cu ca vic nh gi v nhu cu sn phm :

Tnh cht cn thit v cp bch ca vic thc hin PA / DA l c o lng v
quyt nh bi nhu cu ca x hi, nhng cn cn phi p ng i vi cc loi sn
phm m PA / DA d nh sn xut. Nu nhu cu cn p ng cng ln, vic thc
hin PA / DA cng cn thit v cp bch. Khi nh gi nhu cu cn p ng, cn
cn phi so snh vi kh nng sn xut ca PA / DA khi hot ng bnh thng, v
kh nng sn xut v pht trin sn xut chung ca cc doanh nghip khc i vi
sn phm cng loi vi sn phm ca PA / DA v cc sn phm khc tng ng
c th thay th.
S lng sn phm m PA / DA mong mun bn c tu thuc vo tng cu c
d kin trong tng lai i vi sn phm . Trc khi chp thun hay bc b s
cu c PA / DA c lng, cn phi nh gi cc vn :
+ Gi tr ca cc phng php d tr v cc cn c dng d tr :
c lng s cu trong tng lai, c th cn c vo mt s d liu khc nhau
nh : dn s, din tch, s khch hng, s xe c, ... v s dng mt s k thut tnh
ton d tr khc nhau nh trnh by trn. Mi phng php u c nhng cn
c d tr khc nhau v kt qu cng khng ging nhau. Cc nh u t thng
chn mt phng php thch hp vi h, thuyt phc ngn hng chp thun b
vn u t. Do , ngn hng phi xem xt phng php no l thch hp nht v
nu cn c th ngh mt phng php d tr khc thch hp hn.
Khi quyt nh chn phng php cn xem xt :
Din bin s cu trong qu kh;

Kh nng tng trng nhu cu s dng sn phm, dch v ;
Bn cht s cu ca sn phm, dch v ; S liu v s cu trong qu kh t ra
thiu st, cha ng tin cy, khng c trng cho i tng s dng sn phm;
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

105
Phng php d tr c khuyt im v cha tng thch.

Kt qu c p dng theo :
Nu s cu qu kh tng hng nm tng i u n, nn chn phng php

ng thng s hc;
Nu s cu giai tng trong qu kh theo mt t l bch phn tng i n nh,

nn chn phng php ng cong hnh hc;
Nu s cu t b nh hng bi vic thay i li tc, chng hn s cu v cc

sn phm tiu dng hng ngy (go, thuc ty,...) nn chn phng php ng
cong hnh hc;
Cc trng hp khc nn s dng phng php phn tch thng k (Phng

php ng thng thng k, Phng php semi-log thng k v Phng php
parabol thng k).
+ S hp l ca s cu sau iu chnh :
S cu d tr sau iu chnh vn cn c xem xt li bo m tnh hp l v
tnh st thc, bng cch :
So snh s cu d tr ca cc nh u t, ca ngn hng v ca cc c quan

khc;
Quy i s cu d tr sang s tiu th d tr cho mi u ngi, ri so snh vi

s cu tiu th mi u ngi trong qu kh ti cc ni khc (Tnh, Thnh ph,
nc ngoi,...).
Lu n nh hng ca cc bin i k thut, cc thi quen, s thch ca

ngi tiu dng, nh hng ca s tng gi bn, phn khc th trng, gii
thiu v khch hng tiu th v.v...
+ Phn loi s cu d tr :
Cn c phn loi theo :
Loi th trng : trong nc hay xut khu;

Th trng tng min, vng; nh : Min Trung, Min Ty, vng Ty Nguyn;
Phn loi ngi tiu dng : thanh nin, ngi ln, n ng, ph n, tr em, th
dn, nng dn,...;
Cc khch hng doanh nghip.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

106
nh gi v cung sn phm :
Di p lc ca th trng, trc khi quyt nh thc hin hay ti tr mt PA / DA,
nh doanh nghip cng nh nh ti chnh u phi nghin cu v thm nh thn
trng phng din tiu th v th trng ca d n, nhm tin liu c gi bn, s
lng tiu th hng nm, hoch nh c chnh sch cnh tranh, chng trnh tip
th c hiu qu (bao gm cc hnh thc qung co, th l bn hng, h thng phn
phi, chuyn ch, cc hnh thc khuyn mi, ...) v nh c th phn tch c
tnh kh thi ti chnh ca PA / DA.
Khi nh gi v cung sn phm l thm nh v c im tnh hnh, kh nng sn
xut v cung ng cc loi sn phm, dch v ca PA / DA, ch yu l xem xt v s
lng hin c v s c trn th trng trong tng lai ca cc loi sn phm ny, v
c cc sn phm c th thay th. S lng ny bao gm s lng sn xut ca cc
c s sn xut hin thi, s lng nhp t nc ngoi vo di tt c cc hnh thc,
nh : nhp khu, vin tr, cu tr v c cc trng hp nhp lu, trn thu hoc
hng gi mo, n cp thng hiu.
Khi xem xt v tnh ton s cung sn phm, dch v cn phi nm vng c im
tnh hnh sn xut v cung ng cc loi sn phm ny, c bit l lu nhng kh
khn gp phi trong sn xut v tiu th, v l do v ngng sn xut, ngng hot
ng v chm tiu th ca cc c s khc n thi im hin ti ... qua vic tin
liu kh nng th trng c chnh xc hn.
Ni dung kho st :
+ Nng lc sn xut sn phm v cung ng dch v ca PA / DA cho nhu cu trong
nc hin ti ?
+ T trng kh nng p ng nhu cu th trng t sn phm trong nc v nhp
khu ? Vic nhp khu l do sn xut trong nc cha p ng c hay sn
phm nhp khu c u th cnh tranh hn ?
+ Sn lng nhp khu trong cc nm qua ? D kin kh nng nhp khu trong cc
nm ti ?
+ Kh nng bin ng th trng khi c cc nh u t khc cng sn xut sn
phm v cung ng dch v nh PA / DA ?
+ D on nh hng ca cc chnh sch xut nhp khu khi Vit Nam gia nhp cc
t chc khu vc v quc t (AFTA, WTO, APEC, Hip nh Thng Mi Vit
M,...) n th trng sn phm ca d n;
+ Tng cung d kin v tc tng trng v tng cung sn phm, dch v ?
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

107
Sau khi phn tch quan h cung cu i vi sn phm, dch v v ni dung ca

PA / DA, a ra nhn xt v th trng tiu th, v nhn nh i vi PA / DA v :
+ S hp l ca vic nh hng th trng mc tiu;
+ S hp l ca quy m u t, c cu sn phm;
+
S hp l v vic trin khai thc hin u t : Lch trnh u t, cng sut thit
k theo tng thi k huy ng vo sn xut, cung ng
Kh nng cnh tranh ca sn phm :
Kh nng cnh tranh l nhn t quan trng cn thm nh xc nh tnh hin thc
ca cc mc tiu th trng ca PA / DA :
+ Th trng ni a :
(Xem chi tit Th trng ni a trong phn Khch hng c nhn nu trn)
+ Th trng xut khu :
(Xem chi tit Th trng xut khu trong phn Khch hng c nhn nu trn)
-
Phng thc tiu th v mng li phn phi :

+ PA / DA c t chc tiu th theo phng thc no ? Trc tip hay gin tip ?
+ c tiu th theo mng li sn c hay to mi ? C ph hp vi c im v
khu vc ca tng th trng ?
+ Chi ph thit lp mng li phn phi ?
+ Bn tr chm hay tr ngay ? c th phng thc thanh ton ?
+ c im ca vic giao nhn sn phm : trc tip hay gin tip, phng tin vn
chuyn, ?
+ S lng im phn phi c ph hp vi phm vi v khun kh th trng khng
? Nhng hn ch v s lng n v phn phi lm nh hng n kt qu tiu
th ?
+ Tnh hiu qu, chu o v nhanh chng ca h thng phn phi, chuyn ch sn
phm n tay ngi tiu dng v cc a ch tiu th ?
Kh nng sn xut v tiu th sn phm ca PA / DA :

+ Tng mc sn xut v tiu th sn phm, dch v hng nm v d kin trong t
nht 5 nm n ca PA / DA ?
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

108
+ Tnh linh hot ca c cu sn phm, dch v ? C th thay i theo yu cu ca

th trng ?
+ Cc nhn t tc ng n gi bn sn phm, dch v ?
-
nh gi kh nng cung cp nguyn, nhin vt liu :

+ Trn c s nh mc kinh t k thut, xc nh nhu cu nguyn, nhin vt liu cho
tng loi sn phm v ton b nhu cu sn xut hng nm :
Nhu cu v c im nguyn, nhin vt liu (vt liu th, bn thnh phm, vt

liu qua ch bin, cc sn phm nhp ngoi v vt liu ph, ...)
Tnh hnh cung ng.

Cc yu cu k thut v nguyn liu.
+ Chng trnh cung cp nguyn liu :
Ngun cung cp, nh cung cp c b hn ch v s lng khng ? Tnh trng

quan h vi cc nh cung cp : c quan h t trc ? mc tn nhim ?
iu kin thanh ton ? ... ?
Cc gii php v ngun : cung cp ni a, nhp ngoi, phng thc cung ng

(mua theo hp ng ? iu kin v phng thc vn ti ? ...), i vi trng
hp nguyn vt liu phi nhp khu cn xc nh ngun cung cp, cc chnh
sch nhp khu, bin ng gi nhp, gi mua, t gi thanh ton, nhp trc tip
hay gin tip, phn tch cc thun li, hn ch cc nh hng bt li, hng
khc phc...
+ Lch cung cp : cc chi ph cho tng lch trnh cung cp.
+ Cc gii php bo m kt cu h tng bo m phc v sn xut, nh : cc
nhu cu cung cp nc, in, hi cho sn xut, giao thng ni b v bn ngoi,
kho bi, thng tin.
S thnh cng ca PA / DA tu thuc rt ln vo ngun cung cp nguyn, nhin vt
liu. Mt PA / DA s dng nhiu nguyn, nhin vt liu trong nc s c tc ng
dy chuyn v c nhiu u im hn, cng s t b ri ro do tc ng ca t gi,
hoc s t bin khan hin ngoi t v bin ng gi c trn th trng quc t.
Trng hp hon ton l thuc vo nguyn liu nhp khu, cn lu nh u t
phi d kin mt PA / DA b sung c th bo m cc yu cu v nguyn vt
liu.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

109
- nh gi phng din k thut : (Trng hp vay trung / di hn theo DAT)

Gi tr kinh t, hiu qu ti chnh ca vn u t tu thuc rt nhiu vo cc yu t
k thut ca DA. Thm nh v phng din k thut s lm sng t thm gi tr kinh
t, to c s thm nh vn u t, nh gi kt qu ti chnh ca DA, ng thi cho
bit DA c trin vng c thc hin hay phi c nhng sa i thch nghi.
Cn phi la chn c mt phng n k thut ti u cho DA thu c hiu qu
kinh t cao.
+ a im xy dng :
Phn tch yu t kinh t ca a im xy dng :

Hin trng v phng n gii phng mt bng;
Cc chi ph v a im lin quan n u t vn c nh, kho st ban u,
san lp mt bng, thu t, in nc thi cng, ln tri ... tn dng c s h
tng, so snh vi cc PA / DA tng t;
Thun li v giao thng, gn ngun cung cp nguyn vt liu, in, nc, th

trng tiu th v phn phi sn phm, dch v ?
Tc ng khc ca a im xy dng n PA / DA, nh lm tng gi thnh,

hn ch cnh tranh ...
Cc nh hng i vi i sng dn c khi c thin tai, ho hon,... hoc do
cht lng cng trnh khng bo m;
Nhng nh hng i vi an ninh, quc phng, sinh hot x hi, phong tc

tp qun;
Nhng nh hng n vic bo v mi trng, sinh thi, bo v ti nguyn,

cnh quan, di tch vn ho, lch s;
Nhng bin php x l khi cc ni dung trn pht sinh.

Phn tch cc iu kin v li ch khi u t chiu su hoc m rng sn xut,

u t mi chn la phng n u t thch hp.
Phn tch cc iu kin, cc yu t chn la t chc u t nh : Cng ty

Trch nhim hu hn, cng ty c phn, lin doanh,
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

110
Phn tch la chn cng sut thch hp, mc ti u, kh thi, c ph hp vi

kh nng ti chnh, trnh qun l, a im, th trng tiu th,
C cu sn phm, dch v : S lng sn phm sn xut, dch v cung ng hng

nm, quy cch, cht lng, mu m, gi c, hng bn / cung ng d kin, lng
lu kho trung bnh, l sn phm / dch v mi hay c sn trn th trng.
Cc yu cu k thut, tay ngh sn xut sn phm v cung ng dch v.

Lch sn xut : vn hnh, chy th, chy ht cng sut, d kin kh nng thay
i bo m ph hp vi nhu cu th trng tng lai.
Bn thnh phm, ph liu : kh nng x l, ti ch v tiu th.

+ Cng ngh k thut :
Cng ngh :
Khi nh gi cng ngh v thit b cn phi tham kho cc nh chuyn mn v
thu thp c cc thng tin mi nht v cng ngh v thit b.
Nhng ni dung chi tit cn nh gi :
(Xem chi tit Cng ngh trong phn Khch hng c nhn nu trn).
Thit b : Phng n thit b cn nu c cc ni dung :

(Xem chi tit Thit b trong phn Khch hng c nhn nu trn)
Quy m :
S ph hp gia quy m xy dng vi PA / DA, kh nng tn dng c s vt
cht hin c v cc hng mc cng trnh;
S cn thit v cn i nhu cu i vi cc hng mc cng trnh : c hng

mc no thiu / tha hoc cha cn thit, tng d ton, d ton tng hng
mc.
Kh nng m rng l kh nng thch ng ca DA trong trng hp nhu cu

tng, th trng m rng thay i k thut sn xut, Kh nng m rng c
th l mt u im quan trng, nht l khi s pht trin ca DA nm trong
chnh sch hi nhp chiu dc, l DA c th cung cp nguyn liu cho chnh
DA hoc cho cc DA khc (yu t pht trin dy chuyn). Khi thm nh yu
t ny cn ch n mc sn xut bnh qun d tr hng nm, mc sn xut
ti a, din tch v v tr t dnh / c th dng cho vic m rng DA,
nhng kh khn s gp trong vic m rng sn xut sau ny,
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

111
Cc iu kin c bn bo m cho sn xut ca d n, nh : kt qu kho st,

thm d, quy hoch, phn vng kinh t c lin quan, t ai, kh hu, th
nhng, thy vn ni xy dng cng trnh, cho bit trin vng thc hin
ca DA.
Gii php xy dng :

Xy dng :
(Xem chi tit Xy dng trong phn Khch hng c nhn nu trn)
T chc thi cng xy lp v tng tin xy dng :
nh gi phng n t chc thi cng : a bn thi cng, cung ng nguyn

vt liu, in, nc thi cng, iu kin v xy dng, thit b thi cng, lao
ng k thut v lao ng ph thng phc v thi cng, cng xng, phc v
lp t,;
La chn gii php thi cng, hnh thc thi cng trn c s phn tch so snh
cc phng n k thut;
Cc phng n v tng tin thi cng, xy lp (c s km theo), phn

tch so snh v kt lun phng n hp l c la chn, bo m tin thi
cng ph hp vi vic cung cp my mc thit b;
Cc yu cu v thit b thi cng.
+ nh gi tc ng mi trng v gii php x l :
Tc ng mi trng sinh thi v gii php x l, kh nng gy nhim hoc

lm bin i mi trng do hot ng u t gy nn (mi trng nc, khng
kh, t ai, ting n, phng x, bi, do nguyn vt liu, bn thnh phm,
cht thi,) v hu qu c th gy ra;
Cc gii php chng nhim bo v mi trng, sinh thi, iu kin thc hin
v chi ph;
X l cht thi : Loi cht thi, cht lng, s lng ph thi, cc phng tin
x l, chi ph x l.
c bo co nh gi tc ng mi trng v c c cc C quan c thm

quyn chp thun khng ?
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

112
nh gi v phng din t chc, qun l thc hin DA (dnh cho phn tch
cho vay trung, di hn, cho vay d n u t) :
+ Trnh k thut ca n v thit k, n v thi cng : Trong thi gian thi cng,
PA / DA t c thnh cng khi cc n v thi cng v xy dng c kh nng
cao v thit k, t chc v ch o thi cng, ng thi c y nhn lc, my
mc thit b v nhn vin thi cng c kinh nghim v k thut cao, v cng phi
c c mt n v gim st thi cng giu kinh nghim;
+ Ban kin thit thi cng, Ban Gam c doanh nghip c nhiu kinh nghim trong
ngh, c nng lc qun l tt, gii v k thut, c kh nng tip cn, iu hnh
cng ngh, thit b mi ca d n;
+ Kh nng thch ng khi th trng d kin b mt;
+ Ngun nhn lc ca d n : s lng, cht lng, k hoch o to v kh nng
cung ng ngun nhn lc cho d n, vn k tha.
- nh gi phng n ngun vn (dnh cho nh gi v phn tch cho vay trung, di

hn, cho vay theo d n u t) :
+ Tng vn u t :
Ni dung nh gi :
Vic thm nh tng vn u t l rt quan trng nhm trnh c tnh trng
khi thc hin, vn u t tng ln hoc gim xung qu ln so vi d kin
ban u, dn n vic khng cn i c ngun, nh hng n hiu qu v
kh nng tr n ca d n.
Xc nh c tng vn u t st thc t l c s tnh ton hiu qu ti

chnh v kh nng tr n ca d n. Cc ni dung chnh yu :
Xc nh s hp l, cn thit ca tng vn u t.
Cc yu t lm tng chi ph do trt gi, pht sinh khi lng xy dng, d
phng s bin ng t gi ngoi t.
Phn tch v so snh vi cc d n cng loi v sut u t, phng n cng

ngh, cc hng mc cn thit.
Gii php ngun cn cn phi ch xc nh nhu cu vn lu ng bo

m hot ng ca d n.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

113

y l phng php gin d nht, vi iu kin DA ang thm nh phi c

nhiu im tng ng vi cc DA v ang thc hin.
Phng php ny c li im l c th p dng nhng kinh nghim thc tin

sn c. Tuy nhin cn lu phi thay i gi c theo thi gian.
Tham kho gi vi cc nh cung cp my mc, thit b, dng c, nguyn vt

liu, nhin liu : Gip chng ta bit c nhiu gi biu khc nhau v my
mc, dng c, trang b, nguyn vt liu, nhin liu, vt t xy dng, thi
cng,... cn thit ng vi cc tiu chun k thut m DA yu cu.
Tham kho cc ti liu chuyn mn, cc qui nh ca Nh nc : mt vi loi

chi ph nh gi in, nc, mc lng ti thiu, li sut c bn,... u c
Chnh ph quy nh. Vic tham kho cc lut l, biu thu quan, cc ti liu
chuyn mn rt cn thit c lng chi ph vn cho hp l.
Ngoi ra, cng cn lu n nhng ngun gc sai lm thng d gp phi

nh : thi gian thc hin DA d tr hp l cha ? Nhn t thi gian nh
hng n s thay i gi c nguyn vt liu, in, nc, chi ph vn chuyn,
vt t thi cng, xy dng, ... trong cc bc thc hin DA.
S bo m cc ngun vn :
thc hin DA, hay quyt nh cho vay mt DA, c cu ngun vn cn c
nghin cu v thm nh k lng, c bit ch n tnh kh thi ca tng
ngun vn tham gia u t thc hin DA theo tin v k hoch s dng
cc ngun vn tham gia u t; v :
C cu ngun vn cho bit t s n trn ( / ) vn u t :
Ngi son tho :

Ngi duyt
:
Cc ch u t thng mong mun c mt t s n cao, m :

*
Nu phi pht hnh thm c phn, c th h s mt bt quyn iu khin hay

kim sot doanh nghip;
C th h s dn thn vo cc hot ng u c sinh li ln; m nu c

tht bi, th ch mt mt t hn do vic ng gp vo phn u t ca h qu
nh.
Vi ch n (nh : Ngn hng) thch mt t s n va phi, nu t s n cng
thp, mn n cng c bo m mt khi doanh nghip ph sn.
Ngy son tho : //..
Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

114
C cu ngun vn cho bit chi ph s dng vn : tc l li sut s dng cc

ngun vn c u t cho DA. Chi ph s dng vn phi t l sinh li ca
DA.
Ni dung ny c thm nh qua vic xem xt vn u t c c phn b hp l
cho tng i tng c th hay khng, theo quy lut : vn u t phn b cho ti
sn c nh c tnh cht sn xut, nh : my mc thit b, cc hng mc, cng trnh
trc tip phc v sn xut chnh chim t trng ln hn so vi vn u t phn b
cho ti sn c nh khng c tnh cht sn xut, nh : xy lp v kin thit c bn
khc, cc hng mc cng trnh ph,...
Cc ni dung nh gi :
nh gi tin thc hin d n v nhu cu cho tng giai on;
Kh nng p ng nhu cu vn trong tng giai on thc hin d n bo
m tin thi cng khng dng, chm do khng cn i vn;
T l cc ngun vn tham gia trong tng giai on, theo nguyn tc vn t c

phi tham gia u t y v trc khi thc hin ngun vn i vay;
Xy dng tin gii ngn, li vay trong thi gian thi cng v thi hn / thi
gian tr n khi xc nh tin thc hin nhu cu vn;
nh gi kh nng tham gia ca tng loi ngun vn.

Phng php nh gi cch b tr vn cho thi gian thi cng xy dng cng
trnh:
C nhiu phng thc b tr vn cho vic thi cng, xy dng cng trnh.
Phng n no ph hp vi tng giai on thi cng v c mc sinh li tn tht
do vn b ng trong thi gian thi cng nh nht s c chn :
t
Mc sinh li
tn tht
Ngi son tho :

Ngi duyt
:
Vi x ti x E : Nh nht
i=1
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

115
Trong :
- Vi :
Vn u t vo cng trnh ln th i.
-t
Thi gian thi cng.
- ti :
Thi gian vn ng trong thi cng.
-E :
T sut li nhun hay H s hiu qu.
Khi E khng i trong sut thi gian thi cng, th :

t
Vi x ti x E
E x Vi x ti
i=1
i=1
+ Hiu sut vn u t :
Hiu sut vn u t c th c thm nh qua hai yu t :
Mc tiu hao vn : tnh ton theo cng thc :

E
Tng vn u t (bao gm c ngn hn v di hn)

Li nhun hoc Tng sn phm SX trong 3 nm u tin ca DA
Mc tiu hao vn l vi mt ng li nhun hay mt n v sn phm s

phi tiu hao bao nhiu ng vn u t.
Mc hiu lc vn u t : c tnh theo cng thc F = 1/E ; c ngha

l vi mt ng vn u t s to ra c bao nhiu ng li nhun hoc bao
nhiu n v sn phm.
Cch thm nh :
So snh E v F ca DA vi h s tiu chun (nu c);

Nu DA c nhiu phng n thc hin, th phng n ti u l phng n c
E nh nht, hoc F ln nht;
Nu DA ch c mt phng n thc hin, thm nh bng cch so snh E v F

ca DA vi E v F ca cc DA cng loi thc hin (gi nh gi l d n
A, B,...). Do DA c thc hin vo thi gian sau khi c cc d n A, B, ...
chc chn l vi trnh qun l v k thut cao hn. Do vy phi :
EDA < EA < EB
Ngi son tho :

Ngi duyt
:
hoc
FDA > FA > FB
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

116
nh gi hiu qu v mt ti chnh :
Nhng phn tch, nh gi cc phn trn l nhm n mc ch h tr cho vic
tnh ton, nh gi hiu qu v mt ti chnh v kh nng hon tr n ca d n.
Mc chnh xc ca vic nh gi v a ra cc nhn nh ban u s to c s
cho vic chnh xc nh gi hiu qu v mt ti chnh. Kt qu phn tch trn c
lng ho c th nh sau :
+ nh gi v tnh kh thi ca ngun vn, c cu vn u t : s c a vo tnh
ton chi ph u t ban u, chi ph vn (li, ph vay vn), chi ph sa cha ti sn
c nh, khu hao ti sn c nh, n phi tr;
+ nh gi v mt th trng, phng n v kh nng tiu th sn phm, dch v
ca d n : tnh ton doanh thu, chi ph d kin cho tng giai on huy ng
cng sut so vi cng sut thit k, qua xc nh kh nng hon tr, k hn n
trong tng giai on tng ng;
+ nh gi v kh nng cung cp nguyn, nhin vt liu v c tnh ca dy chuyn
cng ngh : xc nh cc yu t hnh thnh gi thnh n v sn phm, tng chi
ph sn xut trc tip;
+ Xc nh nhu cu vn lu ng : Cn c vo tc lun chuyn cc yu t vn
lu ng , mc vn t c xc nh nhu cu vn lu ng v chi ph vn lu
ng trong tng nm;
+ Xc nh trch nhim ti chnh ca ch d n : i vi ngn hng, c quan thu
v cc ch s hu vn khc trong doanh nghip,...
T cc kt qu tnh ton trn, cn phi thit lp c cc bng tnh hiu qu ti chnh
ca d n nh gi hiu qu v kh nng tr n.
Cc bng tnh ton yu cu phi thit lp km theo Bo co thm nh l :
+ Bo co kt qu kinh doanh (bo co li, l);
+ Ngun, kh nng tr n hng nm v thi gian / thi hn tr n; V ngun tr n,
c 3 ngun chnh :
Li nhun sau thu;

Khu hao c bn;
Cc ngun hp php khc ngoi d n.
Qu trnh nh gi v phn tch hiu qu v mt ti chnh, c hai nhm ch tiu chnh
v cn thit :
+ Nhm ch tiu v t sut sinh li ca d n :
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

117
im ha vn (BEP Break-Even Point)

T sut sinh li hin gi (NPV Net Present Value);
Sut thu hi ni b (IRR Internal Rate of Return);
Mc sinh li trn vn ch s hu (ROE Return On Equilty).
+ Nhm ch tiu v kh nng tr n :
Ngun tr n hng nm;

Thi gian hon tr vn vay;
Ch s kh nng tr n di hn (DSCR Debt-Service Coverage Ratio).
Ngoi ra, tu theo c im v yu cu c th ca tng d n, c cc ch tiu khc
cn tnh ton nh : nhy ca d n khi c bin ng v chi ph, doanh thu v
ngoi t, Kh nng ti to ngoi t, to cng n vic lm, i mi cng ngh, nhn
lc v.v...
-
Phn tch ri ro d n :
Ri ro l kh nng hon thnh cc mc tiu ca d n b nh hng t cc s kin
b tc ng, bin ng v khng chc chn hoc l hu qu ca cc s kin ny. Cc
d n u t u c th c cc ri ro khc nhau, v cc ri ro ny phn ln tp trung
vo nm (5) s kin chnh yu nh sau :
+ Ri ro v c ch chnh sch :
(Xem chi tit Ri ro v c ch chnh sch trong phn Khch hng c nhn nu
trn)
+ Ri ro v vn hnh :
(Xem chi tit Ri ro v vn hnh trong phn Khch hng c nhn - nu trn)
+ Ri ro v th trng :
(Xem chi tit Ri ro v th trng trong phn Khch hng c nhn nu trn)
+ Ri ro v mi trng v x hi :
(Xem chi tit Ri ro v mi trng v x hi trong phn Khch hng c nhn
nu trn)
+ Ri ro t yu t kinh t v m :
(Xem chi tit Ri ro t yu t kinh t v m trong phn Khch hng c nhn
nu trn)
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

118
(b) Tnh ton hiu qu ti chnh, kh nng tr n ca PASXKD / DAT :

-
Phn cho vay ngn hn :

+ C s tnh ton :
Nhng nh ga im (a) nh Gi chung v PA / DA.

Cc bo co ti chnh d tnh cho ba bm sp ti v c s tnh ton;
K hoch sn xut kinh doanh, k hoch ti chnh trong nm;
Bng k cc loi cng n ti cc ngn hng, t chc tn dng trong v ngoi
nc;

Cc hp ng kinh t (v hng ho, xut nhp khu, cung ng dch v, v.v);
Phng n sn xut kinh doanh, kh nng vay tr, ngun tr (i vi khon vay
ngn hn);
H s khc c lin quan n khon vay (Hp ng bo him hng ho, d tan
chi ph hot ng c duyt,).
+ Tin hnh :

Sn lng tiu th;
Gi bn;
Doanh thu;
Nhu cu vn l ng;
Chi ph bn hng;
Khu hao;
Chi ph ti chnh;
Thu cc loi, v.v.
Xem xt cc bo co ti chnh d tnh cho ba nm sp ti v c s tnh ton ca
cc bo co ny v so snh cc kt qu tnh c trn c lng tnh kh
thi ca cc bo co ti chnh d tnh do khch hng cung cp;
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

119
Lp Bo co kt qu kinh doanh d tnh nh gi li nhun v kh nng

tr n mn vay theo cc c tnh nu trn.
-
Phn cho vay trung hn :

Vic phn tch v thm nh DA c thc hin theo tin trnh :
Xc nh
m hnh d n
Phn tch v c lng

s liu tnh ton
Lp cc bng tnh
thu nhp v chi ph
Lp bo co
Kt qu kinh doanh v
Lu chuyn tin t
Lp
Bo co cn i
+ Xc nh m hnh d n :
(Xem chi tit Xc nh m hnh d n trong phn Khch hng c nhn nu
trn)
+ Phn tch v c lng s liu tnh ton :
C s xc nh : Trn c s :
Nhng phn tch nh gi v th trng, cung, cu v sn phm, dch v ca
DA;
Bo co kh thi ca DA;
Bo co ti chnh d tnh cho ba nm sp ti v c s tnh ton ca cc bo
co ny.
Tin hnh :
(Xem chi tit Tin hnh trong phn Khch hng c nhn nu trn)
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

120
+ Lp cc bng tnh Thu nhp v Chi ph :
S cn thit :
y l d liu ngun cho cc bng tnh s dng trong tnh ton. Cc bng tnh
s c tnh thng qua cc lin kt vi bng Thu nhp v Chi ph ny;
Chun b cho bc phn tch nhy ca d n;

Khi chuyn hng phn tch hay thay i cc ga nh, c th kim sot ngay
trn bng Thu nhp v Chi ph ny m khng b sai st.
Ni dung :
(Xem chi tit Ni dung trong phn Khch hng c nhn nu trn)
Cc bng tnh thu nhp v chi ph (Bng tnh trung gian) :

Trc khi lp bng tnh hiu qu d n, cn phi lp cc bng tnh trung gian.
Cc bng tnh trung gian ny thuyt minh r hn cho cc gi nh c p dng
v l cc thng s tng hp cho bng tnh hiu qu d n, bng lu chuyn tin
t v bng cn i k hoch sau ny. Tu mc phc tp, c im ca tng
d n m c s lng, ni dung cc bng tnh trung gian khc nhau.
Mu cc bng tnh trung gian i vi mt n v sn xut :
Bng 1 : Bng tnh sn lng v doanh thu
(Xem Bng 1 : Bng tnh sn lng v doanh thu)
Bng 2 : Bng tnh chi ph hot ng
(Xem Bng 2 : Bng tnh chi ph hot ng)
Bng 2.1 : Bng tnh chi ph nguyn vt liu
(Xem Bng 2.1 : Bng tnh chi ph nguyn vt liu)
Bng 2.2 : Bng tnh cc chi ph qun l, bn hng
(Xem Bng 2.2 : Bng tnh cc chi ph qun l, bn hng)
Bng 3 : Khu hao
(Xem Bng 3 : Khu hao)
Bng 4.1 : Tnh ton li vay vn trung, di hn
(Xem Bng 4.1 : Tnh ton li vay vn trung, di hn)
Bng 4.2 : Tnh ton li vay vn ngn hn
(Xem Bng 4.2 : Tnh ton li vay vn ngn hn)
Bng 5 : Bng tnh nhu cu vn lu ng
(Xem Bng 5 : Bng tnh nhu cu vn lu ng)
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

121
+ Lp bo co kt qu kinh doanh, Bo co lu chuyn tin t v tnh ton kh

nng tr n ca DA :
Lp Bo co kt qu kinh doanh :
Bng 6 : Bo co kt qu kinh doanh
(Xem Bng 6 : Bo co kt qu kinh doanh)
Lp Bng cn i tr n : (Ch s tr n di hn - DSCR)

Bng 7 : Bng cn i tr n
(Xem Bng 7 : Bng cn i tr n)
Lp bng tnh im ho vn :
Bng 8 : Bng tnh im ho vn
(Xem Bng 8 : Bng tnh im ho vn)
Lp Bo co lu chuyn tin t :
ngha ca vic lp bo co lu chuyn tin t :
Bo co lu chuyn tin t ca d n l xc nh dng tin to ra t d n,

chnh l ngun tr n v cng chnh l kh nng tr n ca d n.
Bo co lu chuyn tin t cho php nh gi c hiu qu d n da trn

cc ch tiu NPV, IRR; l cc ch tiu nh ga chnh xc nht v n cn c
vo dng tin b ra v dng tin thu vo ca mt d n c tnh n yu t
thi gian.
C s lp Bo co lu chuyn tin t ca d n :
Vic lp Bo co lu chuyn tin t ca d n l cn c hon ton vo cc
dng tin pht sinh ca d n. Do vy, c s lp Bo co lu chuyn tin t
ca d n l cc bng (nu trn) c lp trong qu trnh thm nh.
Cch lp Bo co lu chuyn tin t :

Dng tin ca mt d n l tng hp ca 3 nhm dng tin :
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

122
C 2 phng php lp Bo co lu chuyn tin t : Phng php trc tip v

phng php gin tip. Khi lp Bo co lu chuyn tin t ca d n, cch
thng dng l Phng php Gin tip
Cch lp cc nhm nh sau :

Ly Li nhun sau thu, cng vi ( + ) cc khon chi ph phi tin t nh Khu
hao (l khon chi ph phn b cho nhiu nm) v Chi ph li vay (y l
khon chi tin t c tnh phn chi hot ng ti chnh) v c iu
chnh t cc khon thay i Nhu cu vn lu ng (iu chnh do c s thay
i ca cc khon phi thu, phi tr, tn kho,).

*
Dng tin ra (ch yu) : Bao gm khon chi u t ti sn c nh v nhu

cu vn lu ng ban u;
Dng tin vo : Bao gm cc khon thu hi cui k nh gi tr thanh l ti

sn c nh (c ly bng gi tr cn li ca ti sn c nh cui k hoc
c lng thc t) v vn lu ng thu hi (c ly bng nhu cu vn lu
ng cui k).

*
Dng tin ra : Bao gm cc khon tr vn gc v li vay, chi c tc (i vi

Cng ty C phn) hay khon chi phc li, khen thng (i vi Doanh
nghip nh nc);
Dng tin vo : Bao gm cc khon nh gp vn t c, vn vay.
Bng 9 : Bo co lu chuyn tin t (Theo phng php gin tip)

(Xem Bng 9 : Bo co lu chuyn tin t)
Phn tch nhy :

(Xem Phn tch nhy trong phn Khch hng c nhn nu trn)
Cc hm tnh ton (ng dng EXCEL) :

(Xem Cc hm tnh ton trong phn Khch hng c nhn nu trn)
+ Lp bo co cn i :
Mc ch :
Bit c tng qut tnh hnh ti chnh ca DA.
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

123
Tnh cc t s (t s thanh ton, t s n cn n,) ca DA trong cc nm

k hoch.
Nguyn tc lp :
Bng Cn i k hoch c lp theo nguyn tc cn i nh sau :
TI SN
NGUN VN
NGHA V TR N
VN CH S HU
+
+
+
-
NGHA V N NGN HN
NGHA V N DI HN
VN CH S HU
+
+
Hay :
TI SN LU NG
TI SN C NH
Hay :
TIN
MT
CC KHON PHI THU
HNG
TN
KHO
NGUYN GI TI SN C NH
KHU HAO LY K
Trong :
Tin mt : bao gm
*
Nhu cu tin mt ti thiu : c ly t Bng 5. Bng tnh nhu cu vn lu

ng.
Thng d tin mt : L gi tr lu chuyn tin cui k trong Bng 9. Bo co

lu chuyn tin t.
Cc khon phi thu : c ly t Bng 5. Bng tnh nhu cu vn lu ng.

Hng tn kho : bao gm nguyn vt liu d tr, bn thnh phm, thnh phm
tn kho c ly t Bng 5. Bng tnh nhu cu vn lu ng.
Ti sn c nh : c ly t Lch u t v mc trch khu hao ti Bng 3.

Khu hao.
Ngha v tr n : c ly t bng lch vay, tr ngn v di hn, bng khon

n cui k tr i n ngn, di hn n hn tr. Bng 4.1 v 4.2.
Vn ch s hu : bao gm
*
Vn t c gp : c ly t Bng 9. Bo co lu chuyn tin t.
Li nhun tch ly : c ly t Bng 6. Bo co kt qu kinh doanh.

Bng 10 : Bng cn i k hoch
(Xem Bng 10 : Bng cn i k hoch)
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

124
Cc bin php kim sot (Ti thm nh)
f.
Ti thm nh l yu cu kim sot cn thit trong qu trnh thc hin tn dng, l bc

tip ni bo m c s an ton ca khon vay, ng thi c th tin lng v nh
gi st thc t hn cc kh nng xy ra, m trong qu trnh thm nh cha th d
phng ht cc tnh hun tng lai v kp thi iu chnh, x l ng mc theo cc yu
cu tn dng v iu hnh thc t ca ACB.
Cn phi ch trng n cc khon vay c gi tr ln, ti sn bo m cha thc s tt v
c nhiu chi phi, kh nng ri ro ca PA/DA tp trung nhiu vo yu t ri ro v c
ch chnh sch, th trng v kinh t v m.
(1)
Vic ti thm nh c thc hin theo hai phng php :

(a) Gin tip : Nhn vin ti thm nh da vo b h s c, vo cc nh mc kinh
t, k thut; da vo quy ch, ch quy nh tnh ton li cc s liu, d liu,
cc ch tiu; ng thi i chiu, so snh vi quy ch cho vay xc nh cc iu
kin cn v ca khon vay. T a ra cc xut, kt qu.
(b) Trc tip : Nhn vin ti thm nh tin hnh kim tra thc t ti ni sn xut. Vic
kim tra ny cng phi da c bn vo nhng h s ti liu c ca Nhn vin tn
dng trnh, v c bn nhn vin ti thm nh phi thc hin y cc bc cng
vic nh Nhn vin tn dng.
(2)
Vic ti thm nh c tin hnh c lp m khng c s tr gip t NVTD :

Trng hp ny, Nhn vin thm nh s cn c vo nhng thng tin c trong h
s vay vn, bo co thm nh ca Nhn vin tn dng, i chiu vi thc t ti a
im vay vn khng nh tnh trung thc ca ngi vay cng nh ca Nhn vin
tn dng v s chun mc ca cc thng tin.
(3)
Quan st, kho st, kim tra thc t tm hiu nhng tc ng bn ngoi nh
Nhn vin thm nh phi quan st, kho st, kim tra thc t ti a im vay vn,
nh : vn phng lm vic, phn xng, b tr nh xng, b tr thit b, cc khu vc
ln cn, v sinh mi trng, cch iu hnh, qun l, kho, phng php hch ton,...
tm hiu nhng tc ng bn ngoi nh hng n qu trnh thc hin PA / DA.
(4)
Thm nh li tan b h s vay vn, bo co thm nh, t trnh ca NVTD :

Khi c lp thm nh li khch hng vay v ton b h s vay vn, nhn vin thm
nh hoc T thm nh (t nht 2 ngi) theo ch nh ca lnh o ngn hng phi
c trch nhim ghi r kin trn t trnh. Khi c kin khc bit vi kt qu thm
nh ca Nhn vin tn dng u phi c trnh ln Gim c ni pht sinh khon
vay v Ban Tn dng / Hi ng tn dng xem xt quyt nh.
Thi gian ti thm nh khng c vt qu 3 ngy i vi khon vay ngn hn v
5 ngy i vi khon vay trung, di hn;
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

(5)
125
Theo di kt qa thm nh h s vay :

Khi mt h s vay thc hin, vic kim tra v ti thm nh khch hng vay vn
c tip tc thc hin kp thi b sung v cp nht cc thng tin ca khch hng
vay v c lin quan n khch hng vay.
Vic theo di ny :
C th thc hin theo nhng chu k nht nh i vi khch hng vay c tin
cy cao i vi ngn hng v khng theo mt chu k nht nh i vi nhng
khch hng c t tin cy v thuc nhng ngnh SXKD c nhiu ri ro, nhy
cm;
Cc thng tin cn c cp nht v b sung l tt c nhng thng tin m qu

trnh thm nh thu nhn v nh ga;
nh gi li cc ri ro nhn din trong qu trnh thm nh v kh nng thc

s nhm hn ch cc ri ro t pha khch hng vay, v thc hin cc iu kin
xut ca ngn hng bo m s an ton cho khon vay, h s vay;
Pht hin, xc nh nhng ri ro mi trong qu trnh vn hnh PA/DA t nhng

kh nng cnh tranh, t vic qun l ca khch hng vay, s hnh thnh nhng
qui nh qun l mi,... v tin lng nhng ri ro tim tng s nh hng n
i sng ca h s vay.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

3.
126
SO SNH VIC THM NH GIA KHCH HNG C NHN V KHCH

HNG DOANH NGHIP
C bng so snh c th nh sau :
KHCH HNG DOANH NGHIP
KHCH HNG C NHN
1/ Thm nh t cch khch hng vay

Nm cc thng tin c bn v khch hng - Lch s doanh nghip, cng ty, ...;
nh : h, tn, tui, a ch lin lc, s in - Nhng thay i v vn gp;
thoi, vic lm ...
- Nhng thay i trong c ch qun l;
- Nhng thay i v cng ngh, thit b;
- Nhng thay i v sn phm;
Khch hng vay vn c c tr ti a bn - Cc qu trnh lin kt, hp tc, gii th;
qun (huyn), th x, thnh ph ni ngn hng - Loi hnh hot ng hin ti;
cho vay (NHCV) ng tr s ? Nu khng, Kha cnh chnh tr v x hi ng sau cc
phi trnh by r nguyn nhn.
hot ng kinh doanh;
c vay vn t cc ngn hng khc
khng ? V vic vay vn v tr n i vi cc
ngn hng c sng phng, khng c n qu
hn ?
- Quan st thi , phng php v ni dung
tr li ca khch hng, pht hin nhng mu
thun v cc vn khng nht qun, hoc
khng trung thc gia h s vay vn v ni
dung tr li phng vn.
Yu cu cn phi gii p c cc im
cha r trong h s php l, phng n KD,
ngun tr n ngn hng.
iu kin a l.
Nhng thng tin c bn v kh nng hin ti

ca doanh nghip, qua c th nh gi tng
qut nhng tc ng (nu c) t bn ngoi v
kh nng m rng phm vi hot ng ca
doanh nghip.
2/ nh gi nng lc php l, nng lc hnh vi dn s, nng lc iu hnh v qun l

sn xut, m hnh t chc, b tr lao ng
a/ Xc nh nng lc php lut, nng lc hnh vi dn s :
- Khch hng vay vn nu l h gia nh, c Khch hng vay vn c tr s ti a bn,
phi l ch h hoc l ngi i din hp php qun, huyn, th x, thnh ph ni ACB cho
ca h v 18 tui khng ? (iu 106 v vay ng tr s ? Nu khng, phi c gii trnh
iu 107 B Lut Dn S).
cc trng hp cho vay ngoi a bn.
Khch hng vay vn l T hp tc c hot Khch hng vay vn l php nhn c nng
ng theo iu 111 B Lut Dn S khng?
lc php lut dn s khng ? (iu 84 v iu
86 B Lut Dn S)
- Khch hng vay vn c nng lc php
Khch hng vay vn l cng ty hp danh
lut dn s v nng lc hnh vi dn s khng?
c hot ng theo Lut Doanh Nghip ? Thnh
(iu 14 n iu 23 B Lut Dn S).
vin cng ty c nng lc php lut dn s,
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

- Giy php hnh ngh c cn hiu lc trong

thi hn cho vay, c th ko di hoc gia hn
trong trng hp n vay b gia hn khng ?
- Khch hng vay vn l doanh nghip t
nhn, ch doanh nghip c hnh vi nng lc
dn s, nng lc php lut dn s v hot ng
theo Lut Doanh Nghip ?
127
nng lc hnh vi dn s ?
iu l, quy ch t chc ca khch hng
vay vn c th hin r v phng thc t chc,
qun tr, iu hnh ?
Giy php u t, chng nhn ng k
kinh doanh, giy php hnh ngh c cn hiu
lc trong thi hn cho vay ?
Khch hng vay vn l n v hch ton
ph thuc c giy u quyn vay vn ca php
nhn trc tip ?
b/ M hnh t chc, b tr lao ng ca khch hng vay

(i vi khch hng vay vn phc v sn xut kinh doanh) :
- Quy m hot ng ?
- Quy m hot ng ca doanh nghip ?
- C cu t chc hot ng sn xut, kinh
- C cu t chc sn xut, kinh ndoanh ?
doanh ?
- S lng, trnh lao ng ?
- S lng, trnh lao ng ?
- C cu lao ng trc tip, gin tip ?
- C cu lao ng trc tip, gin tip ?
- Tui trung bnh, thi gian cng tc, mc
- Tui trung bnh ca ngi lao ng ?
lng bnh qun, khi im ?
- Thi gian lm vic ?
- Chnh sch v kt qu tuyn dng ?
- Mc thu nhp bnh qun, mc thu nhp
- Chnh sch lng, tng lng, thng ?
khi im ca ngi lao ng ?
- Nhng thay i ca mc thu nhp bnh
- Nhng kh khn trong vic thu mn lao
qun, cc chnh sch thng ?
ng ?
- Hiu qu sn xut : Doanh s bnh qun
- Hiu qu sn xut : Doanh s tnh bnh
trn u ngi, mc tng trng ?
qun u ngi v mc tng trng ?
- Trnh k thut ca th chuyn mn ?
- Trnh k thut :
+ Trnh hc vn, kinh nghim v lnh
vc ca cc k s chnh trong doanh nghip;
+ Tnh hnh u t vo cng tc nghin cu
v pht trin thit b, sn phm mi, kiu dng,
mu m, hp tc cng ngh, cng ngh ca cc
i th cnh tranh v doanh s hot ng ca
doanh nghip.
c/ Kh nng qun tr v iu hnh
Thng tin v c nhn, ch h, ban qun l - Danh sch ban lnh o doanh nghip;
T hp tc;
- Trnh chuyn mn;
- Trnh chuyn mn ca ban lnh o;
Tnh cch, c im ca c nhn ngi
ng u doanh nghip v thc tr n;
Kh nng, kinh nghim, cch thc qun Kh nng, kinh nghim, cch thc qun
l, o c c nhn, ch h, ban qun l T l, o c ca ngi ng u doanh nghip
hp tc.
v ban iu hnh;
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

- Nhng kt qu t c :
+ T l tng trng doanh thu;
+ T l tng li nhun;
+ T l gim chi ph;
+ Tc tng thu nhp.
+ Kh nng qun l cc khon n ca khch
hng;
- Uy tn ca c nhn, ch h, ban qun l T
hp tc;
Kh nng tm hiu v thch ng vi th
trng, bin ng v tnh hnh kinh t v cc
xu hng ca lnh vc hot ng ?
Cc quan h v s hp tc gia cc c
nhn trong ban qun l;
Ngi thc s ra quyt nh trong T hp
tc ? v s tp trung quyn quyt nh ?
C s thay i v ngi qun l v cch
thc qun l ?
- Kh nng quyt nh ca ban qun l trong

lnh vc ti chnh, k ton ?
128
- Kt qu nh gi :
+ Mc tng trng doanh thu ?
+ Mc gim chi ph ?
+ Tc gia tng li nhun ?
+ Kh nng v iu kin qun l cc khon
n ?
Uy tn ca lnh o trong v ngoi doanh
nghip;
Kh nng nm bt th trng ca ban lnh
o;
S quan h v hp tc gia cc c nhn
trong ban lnh o ?
Ai l ngi ra quyt nh thc s ca
doanh ngjip ?
Nhng bin ng v nhn s lnh o ca
doanh nghip;
S chuyn ti thng tin cho ban lnh o
c kp thi, chnh xc v nhng bin ng ca
doanh nghip, v tnh hnh kinh t v cc xu
hng ca lnh vc hot ng ?
Kh nng qun l ti chnh ca ban lnh
o ?
- Ban lnh o c phi l ch s hu hay ch
c tr lng ?
Vic ban hnh quyt nh c tp trung
khng ?
3/ Thm nh nng lc ti chnh / sn xut kinh doanh

a/ Kim tra tnh chnh xc ca bo co kt qu sn xut kinh doanh
(1) Phn tch nh gi tnh hnh hot ng v kh nng ti chnh
(a) i vi cc khch hng vay vn sn xut
kinh doanh :
Sn phm ch yu;
- Sn phm ch yu ca doanh nghip;
Th phn ca tng loi sn phm;
- Th phn ca tng loi sn phm;
Mng li phn phi sn phm;
- Mng li phn phi sn phm;
Kh nng cnh tranh;
- Kh nng cnh tranh;
Cc i th cnh tranh ch yu;
- Cc i th cnh tranh ch yu trn th
trng;
S tn nhim ca cc bn hng;
- Chin lc kinh doanh, mc tn nhim
ca khch hng;
Chin lc kinh doanh trong tng lai;
- Chnh sch khch hng;
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

129
Chnh sch khch hng;

Khch hng c nh hng n hot ng
sn xut, kinh doanh.
Cc khch hng c nh hng.
- Tnh hnh sn xut

+ Cc iu kin v sn xut :
Nhng thay i v kh nng sn xut v t Nhng thay i v kh nng sn xut v t
l s dng thit b;
l s dng thit b;
Cc loi sn phm;
Cc loi sn phm;
S lng v phn trm gi tr sn phm S lng v phn trm gi tr sn phm
cha thc hin c;
cha thc hin c;
Nguyn vt liu chnh : Cc loi, tnh hnh Nguyn vt liu chnh : Cc loi, tnh hnh
cung cp, s dng, s thay i gi mua, tnh cung cp, s dng, s thay i gi mua, tnh
hnh cc nh cung cp, cht lng;
hnh cc nh cung cp, cht lng;
+ Kt qu sn xut :
Thnh phm : thay i ni dung, thnh Thnh phm : thay i ni dung, thnh
phn, t l cc loi thnh phm;
phn, t l cc loi thnh phm;
Cc yu t nh hng n s thay i nu Cc yu t nh hng n s thay i nu
trn : tng / gim cu, tn kho, thay i gi c, trn : tng / gim cu, tn kho, thay i gi c,
nng sut, ...;
nng sut, ...;
+ Phng php sn xut hin thi :
Phng php sn xut hin thi : m t v Phng php sn xut hin thi : m t v
xc nh tnh hin i;
xc nh tnh hin i;
Kh nng v iu kin ci tin phng Kh nng v iu kin ci tin phng
php sn xut hin thi.
php sn xut hin thi.
+ Cng sut :
Cng sut thc t;
Cng sut thc t;
Cng sut thit k;
Cng sut thit k;
Cc yu t lm nh hng n cng sut Cc yu t lm nh hng n cng sut
thc t so vi cng sut thit k.
thc t so vi cng sut thit k.
+ Hiu qu :
Cc kt qu v tc ng lm thay i v chi ph Cc kt qu v tc ng lm thay i v chi ph
sn xut, thi gian lao ng v kt qu t sn xut, thi gian lao ng v kt qu t
c.
c.
+ Cht lng sn phm :
t c tiu chun no theo yu cu ca t c tiu chun no theo yu cu ca
ngi mua;
ngi mua;
Kh nng no pht sinh lm nh hng n Kh nng no pht sinh lm nh hng n
cht lng sn phm, l do ?
cht lng sn phm, l do ?
+ Chi ph :
Cc thay i v chi ph sn xut v so snh vi Cc thay i v chi ph sn xut v so snh vi
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

cc i th cnh tranh.
130
cc i th cnh tranh.
- Tnh hnh bn hng

+ Nhng thay i v doanh thu :
S lng v gi tr doanh thu theo tng loi S lng v gi tr doanh thu theo tng loi
sn phm;
sn phm;
Doanh thu (s lng v gi tr) theo tng Doanh thu (s lng v gi tr) theo tng
loi khch hng v loi sn phm;
loi khch hng v loi sn phm;
Xc nh cc tc ng n s thay i : Xc nh cc tc ng n s thay i :
tng/gim nhu cu, trnh sn xut, cht tng/gim nhu cu, trnh sn xut, cht
lng sn phm, s cnh tranh v i th cnh lng sn phm, s cnh tranh v i th cnh
tranh, ... .
tranh, ... .
+ Phng php t chc bn hng v mng li bn hng :
Doanh thu bn hng t phng thc t Doanh thu bn hng t phng thc t
chc bn hng (nu trn), to ra doanh thu trc chc bn hng (nu trn), to ra doanh thu trc
tip hay gin tip;
tip hay gin tip;
Cc hnh thc i l : ti cc a phng, Cc hnh thc i l : ti cc a phng,
bn l, bn s, ... ;
bn l, bn s, ... ;
+ Khch hng :
Tnh hnh v kh nng thanh ton tin mua Tnh hnh v kh nng thanh ton tin mua
hng ca cc khch hng chnh;
hng ca cc khch hng chnh;
S lng cc giao dch v sn phm ca S lng cc giao dch v sn phm ca
doanh nghip vi cc khch hng chnh;
doanh nghip vi cc khch hng chnh;
nh gi ca khch hng v sn phm ca nh gi ca khch hng v sn phm ca
doanh nghip;
doanh nghip;
Chnh sch khuch trng, qung b sn Chnh sch khuch trng, qung b sn
phm tng doanh s bn, hoc khi c sn phm tng doanh s bn, hoc khi c sn
phm mi.
phm mi.
+ Gi bn:
Nhng thay i gi bn v phng php Nhng thay i gi bn v phng php
tnh gi;
tnh gi;
Quan h vi khch hng v cc nhn t Quan h vi khch hng v cc nhn t
lm nh hng n quan h khch hng;
lm nh hng n quan h khch hng;
Tnh hnh gim gi (k c i vi cc yu Tnh hnh gim gi (k c i vi cc yu
t : hoa hng, ph vn chuyn, chit khu, li t : hoa hng, ph vn chuyn, chit khu, li
sut,..., cc chi ph lu thng).
sut,..., cc chi ph lu thng).
+ Qun l chi ph :
Cc bin ng v tng chi ph v cc yu Cc bin ng v tng chi ph v cc yu
t nh hng n sn phm.
t nh hng n sn phm.
+ Phng thc thanh ton :
i vi ngi bn, i vi ngi mua thc i vi ngi bn, i vi ngi mua thc
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

131
hin phng thc thanh ton tr ngay hay tr hin phng thc thanh ton tr ngay hay tr
chm, cc cch thc chit khu.
chm, cc cch thc chit khu.
+ S lng n t hng :
Nhng thay i v n t hng, v s Nhng thay i v n t hng, v s
lng n t hng theo tng loi sn phm v lng n t hng theo tng loi sn phm v
ca tng khch hng chnh. Cc nhn t tc ca tng khch hng chnh. Cc nhn t tc
ng n s thay i n t hng;
ng n s thay i n t hng;
Cc iu kin ca n t hng : n gi, Cc iu kin ca n t hng : n gi,
thi gian giao hng, phng thc giao nhn.
thi gian giao hng, phng thc giao nhn.
+ Qun l tn kho :
Nhng thay i v s lng v chng loi Nhng thay i v s lng v chng loi
hng tn kho;
hng tn kho;
+ Tnh hnh xut khu :
Nhng thay i v nguyn nhn ca s Nhng thay i v nguyn nhn ca s
thay i s lng hng xut khu theo tng loi thay i s lng hng xut khu theo tng loi
sn phm, i vi tng quc gia, khu vc.
sn phm, i vi tng quc gia, khu vc.
Phng thc xut khu : trc tip hay u Phng thc xut khu : trc tip hay u
thc, quan h ca xut u thc;
thc, quan h ca xut u thc;
Thay i v gi hng xut v so snh vi Thay i v gi hng xut v so snh vi
gi sn phm cng loi trong nc;
gi sn phm cng loi trong nc;
Phng php, iu kin thanh ton, cc s Phng php, iu kin thanh ton, cc s
h tr t chnh ph, cnh tranh quc t, chi ph h tr t chnh ph, cnh tranh quc t, chi ph
thu quan ca cc nc nhp, chnh sch xut thu quan ca cc nc nhp, chnh sch xut
khu v cc d bo.
khu v cc d bo.
+ Quan h i tc kinh doanh :
Cc quan h trong vic mua v bn sn phm, Cc quan h trong vic mua v bn sn phm,
cc quan h i tc vn, kh nng to lp v cc quan h i tc vn, kh nng to lp v
mc ch ca cc quan h.
mc ch ca cc quan h.
(b) Tm hiu v phn tch v ti chnh khch
hng :
(p dng i vi cc khch hng vay vn cho
nhu cu sinh hot v cc khch hng vay vn
phc v nhu cu sn xut, kinh doanh)
Mc tiu chnh yu ca vic tm hiu v phn
tch v ti chnh khch hng l nh gi kh
nng bo m tr n ca khch hng trong thi
hn cam kt. Nhng thng tin sau y cn c
xc minh t c mc tiu trn :
- Ngun thu nhp ch yu ca khch hng ?
C s, chng t chng minh ngun gc ca cc
thu nhp ? Th d nh :
+ Ngun thu nhp t lng : Cn xc nhn
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

132
ca c quan ni khch hng lm vic;

+ Tin cho thu nh, phng tin, thit b :
Hp ng cho thu;
+ Tin gi v li tin ngn hng : S tit
kim, bo co s d tin gi, ... ;
+ C tc t c phiu chng khon u t :
chng t chng minh;
+ V.v...
Cn xem xt tnh n nh v tnh thi gian ca
cc khon thu nhp .
Khch hng sinh sng bng ngh g ?
Chnh, ph ? Ngh c mang li ngun thu
nhp n nh khng ?
- Khch hng s dng cc ngun thu nhp
nh th no ? Cn phi kim tra v c nh
vic s dng thu nhp ca khch hng, c bit
khi c nhng bin ng ln lm nh hng n
thu nhp v chi tiu s chi phi n khon tin
dnh d nh tr n ngn hng khi c
vay vn.
- S thnh vin trong gia nh, trong h khu
? cc thnh vin c thc s quan tm n khon
vay ny khng ? L do ? Cc thnh vin c
ngun thu nhp n nh hay ph thuc vo
ngi vay tin ?
- n thi im t quan h vi ACB, h c
vay hoc cn n vay vi ngn hng khc khng
? Nu c th l do khng tip tc vay vn hoc
quan h vi ngn hng ? Nu khng th l
do no li xin vay vn vi ACB ?
Khch hng c th dng bao nhiu thu
nhp c nh tr n nu c vay vn ?
- Trong trng hp u t vo mt phng
n sn xut hoc d n u t, th khch hng
c bao nhiu vn gp ? Cn i chiu vi quy
nh v t trng vn t c tham gia vo phng
n sn xut, d n u t ca ACB;
(2)
nh gi mc p ng mt s iu kin v ti chnh
Bng nh gi chi tit nh sau :
(a) Kim tra kh nng t ch ti chnh :
L vic xc nh kh nng ti chnh bo m
kh nng hon tri ca khch hng trong thi
hn cam kt vi ngn hng. Cc mc tiu
c xc nh :
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

133
1. S ph hp ca k hoch kinh doanh i - C vn t c tham gia vo phng n, d

n sn xut, kinh doanh, dch v :
vi khch hng vay vn ?
a. Khch hng c phi l nhng ngi ph - Kinh doanh c hiu qu : C li, trng
hp l phi c phng n khc phc l kh thi
hp vi cng vic kinh doanh ?
bo m han tr c n vay trong thi hn
cam kt.
b. Khch hng c kh nng bt u - Khng c n qu hn hoc qu hn : ti
ACB v c cc ngn hng khc.
cng vic kinh doanh ?
2. K hoch kinh doanh ca khch hng vay - Mua bo him : Phi mua bo him ti sn
y trong sut thi gian vay vn ca ACB
vn ?
theo qui nh c th ca ACB v vic mua bo
him ti sn.
3. Nghin cu v xc tin th trng ?
(b) Cc tiu chun kim tra :
4. K hoch ho ti chnh ?
5. S sch ti chnh ?
Mc gim ca vn c phn
(Vn ch s hu Vn c phn)
Xu hng tng gim ca tng doanh thu trong
hai nm gn nht
Tng doanh thu so vi tng vay n
(Tng doanh thu Tng vay n)
Tng vay n / (Ti sn N v vn ch s hu)
khng c ln hn hay bng 50% trong hai
nm gn nht
hng gia tng
T l vn lu ng khng c nh hn 0
trong hai nm gn nht
T l phn trm theo nm khng c cho thy
mt xu hng m lin tc
T l vn lu ng = (Ti sn C ngn hn Ti sn N ngn hn) x 100% / (Ti sn N +
Vn ch s hu)
T l chi ph trn thu nhp khng c ln
hn 100%
hng gia tng
T l chi ph trn thu nhp = (Gi vn hng
bn + Chi ph hot ng + Chi ph khng
hot ng + Cc khon l bt thng) x
100% / (Tng doanh thu + Thu nhp phi
hot ng + thu nhp bt thng)
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

134
Tnh trng khng tr ng hn ca tt c cc

khon vay khc.
Cc khon vay nc ngoi
Mc gim ca vn c phn
(c) Phn tch ti chnh doanh nghip :
L vic xc nh nhng nhng th mnh/yu
hin thi ca doanh nghip thng qua vic tnh
ton v phn tch nhng t s ti chnh t cc
bo co ti chnh v cc mi tng tc gia cc
t s ny; T c th a ra nhng kt lun
v tnh hnh ti chnh ca doanh nghip :
- Phn tch kh nng sinh li :
+ Mc sinh li ca vn u t :
Mc sinh li trn tng vn s dng
(ROA) :
Mc sinh li trn vn ch s hu
(ROE) :
Mc sinh li trn ti sn chnh :
+ Mc sinh li t bn hng :
T sut li nhun gp :
Mc li hot ng ph :
- Phn tch tnh n nh :
+ Tnh lu hot :
Kh nng thanh ton ngn hn :
Kh nng thanh ton nhanh :
+ Tnh n nh v kh nng t ti tr :
H s ti sn c nh :
H s thch ng di hn ca ti sn
c nh :
H s n :
H s vn ch s hu :
Kh nng trang tri li vay :
Kh nng hon tr n vay:
- Phn tch tnh hiu qu :
+ Doanh thu t tng ti sn :
+ Thi gian hiu lc hng tn kho to ra
doanh thu :
+ Thi gian thu hi cng n :
+ Thi gian thanh ton cng n :
- Phn tch hiu qu sn xut :
+ Hiu sut lao ng :
+ Hiu sut ph lao ng :
+ tp trung vn :
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

135
Hiu sut vn c nh :
Phn tch sc tng trng :
+ T l tng trng doanh thu :
+ T l tng trng li nhun :
- nh ga trn th trng :
+ T l Gi c trn Thu nhp mt C Phn
(PER) :
+ T l Gi c trn Gi tr Ghi s (PBR) :
- nh ga vic bo ton vn :
Lu : nh gi hin trng Lu chuyn tin
t cn ch n Phng php lp Bo co
Lu chuyn tin t c qui nh ti Thng t
s 105/2003/TT-BTC ngy 4/11/2003 Hng
dn k ton thc hin su (06) chun mc k
ton ban hnh theo Quyt nh s
165/2002/Q-BTC ngy 31/12/2002 ca B
Trng B Ti Chnh.
+
Lu : nh gi hin trng Lu chuyn tin

t ch thc hin i vi cc Doanh nghip
thc hin theo ch bo co k ton do B
Ti chnh ban hnh.
Ch n Phng php lp Bo co Lu
chuyn tin t c qui nh ti Thng t s
105/2003/TT-BTC ngy 4/11/2003 Hng
dn k ton thc hin su (06) chun mc k
ton ban hnh theo Quyt nh s
165/2002/Q-BTC ngy 31/12/2002 ca B
Trng B Ti Chnh , nh gi.
4/ Thm nh cc bin php bo m tin vay

(1)
Kim tra tnh trng thc t ca ti sn
bo m tin vay
(2)
Phn tch, thm nh ti sn bo m
tin vay
(1)
Kim tra tnh trng thc t ca ti sn
bo m tin vay
(2)
Phn tch, thm nh ti sn bo m
tin vay
5/ Phn tch, thm nh phng n vay vn / d n u t v cc yu t tc ng

Vic phn tch, thm nh phng n vay vn /
d n u t nhm t n 4 mc tiu chnh sau
y :
a ra kt lun v tnh kh thi, hiu qu
v mt ti chnh ca Phng n sn xut-kinh
doanh / D n u t, kh nng hon tri v
nhng ri ro c th xy ra quyt nh cho
vay hoc t chi cho vay;
Gp , t vn cho khch hng, bo m
hiu qu s dng vn, thu c n vay, hn ch
v phng nga ri ro;
Xc nh s tin cho vay, thi gian cho
vay, tin gii ngn, mc thu n, cc iu
kin thc hin khon vay; tc ng n hot
Ngi son tho :
Ngi duyt
:
Vic phn tch, thm nh phng n vay vn /

d n u t nhm t n 4 mc tiu chnh sau
y :
a ra kt lun v tnh kh thi, hiu qu
v mt ti chnh ca Phng n sn xut-kinh
doanh / D n u t, kh nng hon tri v
nhng ri ro c th xy ra quyt nh cho
vay hoc t chi cho vay;
Gp , t vn cho khch hng, bo m
hiu qu s dng vn, thu c n vay, hn ch
v phng nga ri ro;
Xc nh s tin cho vay, thi gian cho
vay, tin gii ngn, mc thu n, cc iu
kin thc hin khon vay; tc ng n hot
Ngy son tho : //..
Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

ng ca khch hng c hiu qu, bo m

mc tiu u t ca ACB;
- nh gi kh nng tin lng ca khch
hng vay vn.
136
ng ca khch hng c hiu qu, bo m

mc tiu u t ca ACB;
- nh gi kh nng tin lng ca khch
hng vay vn.
(1) nh gi mc p ng
(2) Hng dn phn tch thm nh PA / DA :

- nh gi mc tiu ca PA / DA :
+ Mc tiu ca PA / DA nhm t n ni + Mc tiu ca PA / DA nhm t n ni
dung g ?
dung g ?
Mc ph hp vi mc tiu pht trin Mc ph hp vi mc tiu pht trin
ca ngnh, vng, a phng
ca ngnh, vng, a phng
Mc ph hp vi thi c u t
Mc ph hp vi thi c u t
+ Tc ng v mt x hi :
+ Tc ng v mt x hi :
Li ch i vi nn kinh t
Li ch i vi nn kinh t
ng gp vo ngn sch
ng gp vo ngn sch :
To ra ngun ngoi t
To ra ngun ngoi t :
T l sinh li kinh t hay x hi ca d n : T l sinh li kinh t hay x hi ca d n :
- nh gi v nhu cu sn phm ca PA / DA :
Tnh hnh nhu cu sn phm v dch v Tnh hnh nhu cu sn phm v dch v
trn th trng ?
trn th trng ?
Nhng m t v sn phm : hnh dng, Nhng m t v sn phm : hnh dng,
dng thc ng gi, mu sc v.v ?
dng thc ng gi, mu sc v.v ?
c im v nhu cu sn phm v dch v ? c im v nhu cu sn phm v dch v ?
Tnh hnh sn xut v tiu th sn phm, Tnh hnh sn xut v tiu th sn phm,
tnh hnh cung ng v tip nhn cc dch v tnh hnh cung ng v tip nhn cc dch v
n thi im thm nh ?
n thi im thm nh ?
Nhu cu hin ti v sn phm v dch v Nhu cu hin ti v sn phm v dch v
ca PA/DA ?
ca PA/DA ?
Nhu cu tng lai v sn phm v dch v Nhu cu tng lai v sn phm v dch v
ca PA/DA ?
ca PA/DA ?
Mc tiu th trong nc tng trng hng Mc tiu th trong nc tng trng hng
nm, kh nng p ng chung t th trng v nm, kh nng p ng chung t th trng v
ca PA/DA ?
ca PA/DA ?
Kh nng (%) v sn phm v dch v ca Kh nng (%) v sn phm v dch v ca
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

137
PA/DA b thay th bi cc sn phm khc cng PA/DA b thay th bi cc sn phm khc cng
loi ?
loi ?
- Mt s phng php d tr s cu c s
Cn phn loi s cu d tr theo :
dng :
Loi th trng : trong nc hay xt khu;
Th trng tng min, vng; nh : Min
Trung, Min Ty, vng Ty Nguyn;
Phn loi ngi tiu dng : thanh nin,
ngi ln, n ng, ph n, tr em, th dn,
nng dn,...;
Trnh t chc cng vic v khun kh
thc hin sn xut kinh doanh.
+ Yu cu ca vic nh gi v nhu cu sn
phm :
Gi tr ca cc phng php d tr v cc
cn c dng d tr :
Chn la phng php d tr
Chn la phng php d tr
D tr s cu bng cc d kin khc
D tr s cu bng cc d kin khc
- Yu cu ca vic nh gi v nhu cu sn
phm :
+ Gi tr ca cc phng php d tr v cc
cn c dng d tr :
+ S hp l ca s cu sau iu chnh :
S hp l ca s cu sau iu chnh :
+ Phn loi s cu d tr :
- nh gi v cung sn phm :
- nh gi v cung sn phm :
+ Nng lc sn xut sn phm v cung ng + Nng lc sn xut sn phm v cung ng
dch v ca PA / DA cho nhu cu trong nc dch v ca PA / DA cho nhu cu trong nc
hin ti ?
hin ti ?
+ T trng kh nng p ng nhu cu th + T trng kh nng p ng nhu cu th
trng t sn phm trong nc v nhp khu ? trng t sn phm trong nc v nhp khu ?
Vic nhp khu l do sn xut trong nc cha Vic nhp khu l do sn xut trong nc cha
p ng c hay sn phm nhp khu c u p ng c hay sn phm nhp khu c u
th cnh tranh hn ?
th cnh tranh hn ?
+ Sn lng nhp khu trong cc nm qua ? + Sn lng nhp khu trong cc nm qua ?
D kin kh nng nhp khu trong cc nm ti D kin kh nng nhp khu trong cc nm ti
?
?
+ Kh nng bin ng th trng khi c cc + Kh nng bin ng th trng khi c cc
nh u t khc cng sn xut sn phm v nh u t khc cng sn xut sn phm v
cung ng dch v nh PA / DA ?
cung ng dch v nh PA / DA ?
+ D on nh hng ca cc chnh sch + D on nh hng ca cc chnh sch
xut nhp khu khi Vit Nam gia nhp cc t xut nhp khu khi Vit Nam gia nhp cc t
chc khu vc v quc t (AFTA, WTO, APEC, chc khu vc v quc t (AFTA, WTO, APEC,
Hip nh Thng Mi Vit M,...) n th Hip nh Thng Mi Vit M,...) n th
trng sn phm ca d n;
trng sn phm ca d n;
+ Tng cung d kin v tc tng trng v + Tng cung d kin v tc tng trng v
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

138
tng cung sn phm, dch v ?

tng cung sn phm, dch v ?
Sau khi phn tch quan h cung cu i vi Sau khi phn tch quan h cung cu i vi
sn phm, dch v v ni dung ca PA / DA, sn phm, dch v v ni dung ca PA / DA,
a ra nhn xt v th trng tiu th, v nhn a ra nhn xt v th trng tiu th, v nhn
nh i vi PA / DA v :
nh i vi PA / DA v :
+ S hp l ca vic nh hng th trng + S hp l ca vic nh hng th trng
mc tiu;
mc tiu;
+ S hp l ca quy m u t, c cu sn + S hp l ca quy m u t, c cu sn
phm;
phm;
+ S hp l v vic trin khai thc hin u + S hp l v vic trin khai thc hin u
t : Lch trnh u t, cng sut thit k theo t : Lch trnh u t, cng sut thit k theo
tng thi k huy ng vo sn xut, cung ng
tng thi k huy ng vo sn xut, cung ng
- Kh nng cnh tranh ca sn phm :
+ Th trng ni a
+ Th trng ni a :
+ Th trng xut khu
+ Th trng xut khu :
- Phng thc tiu th v mng li phn phi :
- Kh nng sn xut v tiu th sn phm ca PA / DA :
- nh gi kh nng cung cp nguyn, nhin vt liu :
- nh gi phng din k thut :
(Trng hp vay trung / di hn theo DAT)
+ a im xy dng :
+ a im xy dng :
Phn tch yu t kinh t ca a im xy Phn tch yu t kinh t ca a im xy
dng :
dng :
Phn tch cc iu kin v li ch khi u Phn tch cc iu kin v li ch khi u
t chiu su hoc m rng sn xut, u t mi t chiu su hoc m rng sn xut, u t mi
chn la phng n u t thch hp.
chn la phng n u t thch hp.
Phn tch cc iu kin, cc yu t chn Phn tch cc iu kin, cc yu t chn
la t chc u t
la t chc u t
Phn tch la chn cng sut thch hp, Phn tch la chn cng sut thch hp,
mc ti u, kh thi, c ph hp vi kh mc ti u, kh thi, c ph hp vi kh
nng ti chnh, trnh qun l, a im, th nng ti chnh, trnh qun l, a im, th
trng tiu th,
trng tiu th,
C cu sn phm, dch v : S lng sn C cu sn phm, dch v : S lng sn
phm sn xut, dch v cung ng hng nm, phm sn xut, dch v cung ng hng nm,
quy cch, cht lng, mu m, gi c, hng bn quy cch, cht lng, mu m, gi c, hng bn
/ cung ng d kin, lng lu kho trung bnh, / cung ng d kin, lng lu kho trung bnh,
l sn phm / dch v mi hay c sn trn th l sn phm / dch v mi hay c sn trn th
trng.
trng.
Cc yu cu k thut, tay ngh sn xut Cc yu cu k thut, tay ngh sn xut
sn phm v cung ng dch v.
sn phm v cung ng dch v.
Lch sn xut : vn hnh, chy th, chy Lch sn xut : vn hnh, chy th, chy
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

139
ht cng sut, d kin kh nng thay i bo ht cng sut, d kin kh nng thay i bo
m ph hp vi nhu cu th trng tng lai.
m ph hp vi nhu cu th trng tng lai.
Bn thnh phm, ph liu : kh nng x l, Bn thnh phm, ph liu : kh nng x l,
ti ch v tiu th.
ti ch v tiu th.
+ Cng ngh k thut :
+ Cng ngh k thut :
Cng ngh
Cng ngh :
Thit b
Thit b
Quy m :
Quy m :
Gii php xy dng :
Gii php xy dng :
+ nh gi tc ng mi trng v gii php + nh gi tc ng mi trng v gii php
x l :
x l :
- nh gi v phng din t chc, qun l thc hin DA
(dnh cho phn tch cho vay trung, di hn, cho vay d n u t) :
- nh gi phng n ngun vn
(dnh cho nh gi v phn tch cho vay trung, di hn, cho vay theo d n u t) :
+ Tng vn u t :
Ni dung nh gi :
Ni dung nh gi :
Xc nh s hp l, cn thit ca tng vn
Xc nh s hp l, cn thit ca tng vn
u t.
u t.
Cc yu t lm tng chi ph do trt gi,
Cc yu t lm tng chi ph do trt gi,
pht sinh khi lng xy dng, d phng s pht sinh khi lng xy dng, d phng s
bin ng t gi ngoi t.
bin ng t gi ngoi t.
Phn tch v so snh vi cc d n cng loi
Phn tch v so snh vi cc d n cng loi
v sut u t, phng n cng ngh, cc hng v sut u t, phng n cng ngh, cc hng
mc cn thit.
mc cn thit.
Gii php ngun cn cn phi ch xc
Gii php ngun cn cn phi ch xc
nh nhu cu vn lu ng bo m hot nh nhu cu vn lu ng bo m hot
ng ca d n.
ng ca d n.
Tham kho gi vi cc nh cung cp my
Tham kho gi vi cc nh cung cp my
mc, thit b, dng c, nguyn vt liu, nhin mc, thit b, dng c, nguyn vt liu, nhin
liu
liu
Tham kho cc ti liu chuyn mn, cc qui
Tham kho cc ti liu chuyn mn, cc qui
nh ca Nh nc
nh ca Nh nc
Ngoi ra, cng cn lu n nhng ngun
Ngoi ra, cng cn lu n nhng ngun
gc sai lm thng d gp phi
gc sai lm thng d gp phi
S bo m cc ngun vn :
S bo m cc ngun vn :
C cu ngun vn cho bit t s n trn ( / )
C cu ngun vn cho bit t s n trn ( / )
vn u t :
vn u t :
C cu ngun vn cho bit chi ph s dng
C cu ngun vn cho bit chi ph s dng
vn
vn
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

140

Cc ni dung nh gi :
Cc ni dung nh gi :
nh gi tin thc hin d n v nhu cu
nh gi tin thc hin d n v nhu cu
cho tng giai on;
cho tng giai on;
Kh nng p ng nhu cu vn trong tng
Kh nng p ng nhu cu vn trong tng
giai on thc hin d n bo m tin giai on thc hin d n bo m tin
thi cng khng dng, chm do khng cn i thi cng khng dng, chm do khng cn i
vn;
vn;
T l cc ngun vn tham gia trong tng
T l cc ngun vn tham gia trong tng
giai on, theo nguyn tc vn t c phi tham giai on, theo nguyn tc vn t c phi tham
gia u t y v trc khi thc hin ngun gia u t y v trc khi thc hin ngun
vn i vay;
vn i vay;
Xy dng tin gii ngn, li vay trong
Xy dng tin gii ngn, li vay trong
thi gian thi cng v thi hn / thi gian tr n thi gian thi cng v thi hn / thi gian tr n
khi xc nh tin thc hin nhu cu vn;
khi xc nh tin thc hin nhu cu vn;
nh gi kh nng tham gia ca tng loi
nh gi kh nng tham gia ca tng loi
ngun vn.
ngun vn.
Phng php nh gi cch b tr vn cho Phng php nh gi cch b tr vn cho
thi gian thi cng xy dng cng trnh:
thi gian thi cng xy dng cng trnh:
+ Hiu sut vn u t :
Mc tiu hao vn
Mc tiu hao vn
Mc hiu lc vn u t
Mc hiu lc vn u t
- nh gi hiu qu v mt ti chnh :
- nh gi hiu qu v mt ti chnh :
+ nh gi v tnh kh thi ca ngun vn, c cu vn u t
+ nh gi v mt th trng, phng n v kh nng tiu th sn phm, dch v ca d n
+ nh gi v kh nng cung cp nguyn, nhin vt liu v c tnh ca dy chuyn cng ngh
+ Xc nh nhu cu vn lu ng
+ Xc nh trch nhim ti chnh ca ch d n
- Phn tch ri ro d n :
+ Ri ro v c ch chnh sch
+ Ri ro v c ch chnh sch :
+ Ri ro v vn hnh
+ Ri ro v vn hnh :
+ Ri ro v th trng
+ Ri ro v th trng :
+ Ri ro v mi trng v x hi
+ Ri ro v mi trng v x hi :
+ Ri ro t yu t kinh t v m
+ Ri ro t yu t kinh t v m :
(b) Tnh ton hiu qu ti chnh, kh nng tr n ca PASXKD / DAT :
- Phn cho vay ngn hn :
+ C s tnh ton :
+ C s tnh ton :
Nhng nh ga im (a) nh Gi Nhng nh ga im (a) nh Gi
chung v PA / DA.
chung v PA / DA.
Cc bo co ti chnh d tnh cho ba bm Cc bo co ti chnh d tnh cho ba bm
sp ti v c s tnh ton;
sp ti v c s tnh ton;
K hoch sn xut kinh doanh, k hoch ti K hoch sn xut kinh doanh, k hoch ti
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

141
chnh trong nm;

chnh trong nm;
Bng k cc loi cng n ti cc ngn Bng k cc loi cng n ti cc ngn
hng, t chc tn dng trong v ngoi nc;
hng, t chc tn dng trong v ngoi nc;
Cc hp ng kinh t (v hng ho, xut Cc hp ng kinh t (v hng ho, xut
nhp khu, cung ng dch v, v.v);
nhp khu, cung ng dch v, v.v);
Phng n sn xut kinh doanh, kh nng Phng n sn xut kinh doanh, kh nng
vay tr, ngun tr (i vi khon vay ngn vay tr, ngun tr (i vi khon vay ngn
hn);
hn);
H s khc c lin quan n khon vay H s khc c lin quan n khon vay
(Hp ng bo him hng ho, d tan chi ph (Hp ng bo him hng ho, d tan chi ph
hot ng c duyt,).
hot ng c duyt,).
+ Tin hnh :
+ Tin hnh :
Sn lng tiu th;
Sn lng tiu th;
Gi bn;
Gi bn;
Doanh thu;
Doanh thu;
Nhu cu vn lu ng;
Nhu cu vn lu ng;
Chi ph bn hng;
Chi ph bn hng;
Khu hao;
Khu hao;
Chi ph ti chnh;
Chi ph ti chnh;
Thu cc loi, v.v.
Thu cc loi, v.v.
Xem xt cc bo co ti chnh d tnh cho Xem xt cc bo co ti chnh d tnh cho
ba nm sp ti v c s tnh ton ca cc bo ba nm sp ti v c s tnh ton ca cc bo
co ny v so snh cc kt qu tnh c trn co ny v so snh cc kt qu tnh c trn
c lng tnh kh thi ca cc bo co ti c lng tnh kh thi ca cc bo co ti
chnh d tnh do khch hng cung cp;
chnh d tnh do khch hng cung cp;
Lp Bo co kt qu kinh doanh d tnh Lp Bo co kt qu kinh doanh d tnh
nh gi li nhun v kh nng tr n mn nh gi li nhun v kh nng tr n mn
vay theo cc c tnh nu trn.
vay theo cc c tnh nu trn.
- Phn cho vay trung hn :
+ Xc nh m hnh d n
+ Xc nh m hnh d n :
+ Phn tch v c lng s liu tnh ton
+ Phn tch v c lng s liu tnh ton :
+ Lp cc bng tnh Thu nhp v Chi ph
+ Lp cc bng tnh Thu nhp v Chi ph :
+ Lp bo co kt qu kinh doanh, Bo co + Lp bo co kt qu kinh doanh, Bo co
lu chuyn tin t v tnh ton kh nng tr n lu chuyn tin t v tnh ton kh nng tr n
ca DA :
ca DA :
Lp Bo co kt qu kinh doanh
Lp Bo co kt qu kinh doanh :
Lp Bng cn i tr n : (Ch s tr n Lp Bng cn i tr n : (Ch s tr n
di hn - DSCR)
di hn - DSCR)
Lp bng tnh im ho vn
Lp bng tnh im ho vn :
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

Lp Bo co lu chuyn tin t
*
Phn tch nhy

Lp bo co cn i
Mc ch
Nguyn tc lp
+
142
Lp Bo co lu chuyn tin t :

Phn tch nhy :
+ Lp bo co cn i :
Mc ch :
Nguyn tc lp :
6/ Cc bin php kim sot (Ti thm nh)

(1) Vic ti thm nh c thc hin theo
hai phng php :
(a) Gin tip
(b) Trc tip
(2) Vic ti thm nh c tin hnh c
lp m khng c s tr gip t NVTD :
(3) Quan st, kho st, kim tra thc t
tm hiu nhng tc ng bn ngoi nh
(4) Thm nh li tan b h s vay vn, bo
co thm nh, t trnh ca NVTD :
(5) Theo di kt qa thm nh h s vay :
C th thc hin theo nhng chu k nht

nh i vi khch hng vay c tin cy cao
i vi ngn hng v khng theo mt chu k
nht nh i vi nhng khch hng c t tin
cy v thuc nhng ngnh SXKD c nhiu ri
ro, nhy cm;
Cc thng tin cn c cp nht v b

sung l tt c nhng thng tin m qu trnh
nh gi li cc ri ro nhn din trong

qu trnh thm nh v kh nng thc s nhm
hn ch cc ri ro t pha khch hng vay, v
thc hin cc iu kin xut ca ngn hng
bo m s an ton cho khon vay, h s vay;
Pht hin, xc nh nhng ri ro mi

trong qu trnh vn hnh PA/DA t nhng kh
nng cnh tranh, t vic qun l ca khch
hng vay, s hnh thnh nhng qui nh qun l
mi,... v tin lng nhng ri ro tim tng s
nh hng n i sng ca h s vay.
Ngi son tho :

Ngi duyt
:
(1) Vic ti thm nh c thc hin theo

hai phng php :
(a) Gin tip
(b) Trc tip
(2) Vic ti thm nh c tin hnh c
lp m khng c s tr gip t NVTD :
(3) Quan st, kho st, kim tra thc t
tm hiu nhng tc ng bn ngoi nh
(4) Thm nh li tan b h s vay vn,
bo co thm nh, t trnh ca NVTD :
(5) Theo di kt qa thm nh h s vay :
C th thc hin theo nhng chu k nht

nh i vi khch hng vay c tin cy cao
i vi ngn hng v khng theo mt chu k
nht nh i vi nhng khch hng c t tin
cy v thuc nhng ngnh SXKD c nhiu ri
ro, nhy cm;
Cc thng tin cn c cp nht v b

sung l tt c nhng thng tin m qu trnh
nh gi li cc ri ro nhn din trong

qu trnh thm nh v kh nng thc s nhm
hn ch cc ri ro t pha khch hng vay, v
thc hin cc iu kin xut ca ngn hng
bo m s an ton cho khon vay, h s vay;
Pht hin, xc nh nhng ri ro mi

trong qu trnh vn hnh PA/DA t nhng kh
nng cnh tranh, t vic qun l ca khch
hng vay, s hnh thnh nhng qui nh qun l
mi,... v tin lng nhng ri ro tim tng s
nh hng n i sng ca h s vay.
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

Ngi son tho :

Ngi duyt
:
143
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

144
IV. LP BO CO THM NH CHO VAY

Cc kt qu ca qu trnh thm nh, nh gi phng n vay vn, cng nh cc kin
xut i vi cc ngh ca khch hng theo tng ni dung chi tit nu trn phi c th
hin y trong Bo co thm nh. Bo co thm nh l ti liu vn bn, c th hin
theo dng T TRNH. Thc hin theo cc ni dung :
Thu thp thng tin
1.
a.
i vi khch hng c nhn

Ghi nhn thng tin trc tip
(1)
-
Sau khi xem qua h s vay do khch hng cung cp hay do Loan CSR chuyn sang,
AO ch ng hn vi khch hng cng vi nhn vin nh gi, n ni , ti sn
th chp, ni sn xut kinh doanh, dch v ca khch hng,... ghi nhn v nh
gi tnh hnh sn xut kinh doanh, dch v, iu kin sinh hot ca khch hng
Phng vn trc tip khch hng v cc thng tin m AO cn mun lm r chng

hn nh mt s thng tin v tnh hnh ti chnh, hot ng sn xut kinh doanh, ti
sn bo m, mc ch s dng tin vay, kh nng v iu kin hon tr, cc iu
kin b sung kh nng hon tr (nu c), ...
Ch v xem xt cc mi quan h ln cn, chm xm,...
Ghi nhn cc thng tin m khch hng cung cp thng qua tip xc trc tip.
Thu thp cc thng tin t ngun khc
(2)
b.
Ni dung thng tin cn phi thu thp cn c theo ni dung ca tng loi t trnh
thm nh khch hng.
Ngun thng tin c th thu thp thng qua h s khch hng ang lu tr ti ACB,
thng qua Trung tm thng tin tn dng Tnh / Thnh ph (CIP); Trung tm thng
tin tn dng Ngn hng Nh nc (CIC); thng qua cc i tc, i th cnh tranh,
cc mi quan h cn k ca ngi vay - nh : hng xm, t dn ph, b con thn
thuc,...; cc thng tin trn phng tin thng tin i chng - nh : internet, bo
ch,...
i vi khch hng doanh nghip

Ghi nhn thng tin trc tip
(1)
-
ghi nhn v nh gi cc thng tin c nhn v cc thng tin v sn xut kinh

doanh do khch hng cung cp v / hoc do Loan CSR chuyn sang, Nhn vin
A/O ch ng hn vi khch hng cng vi nhn vin nh gi n lm vic trc
tip vi khch hng ti nh my, a im sn xut kinh doanh ca khch hng.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

145
Xc nh cc thng tin cn lm r t cc thng tin m AO cung cp v tin hnh

phng vn trc tip khch hng v tnh hnh ti chnh, hot ng sn xut kinh
doanh, ti sn bo m.
Thng qua tip xc ghi nhn li cc thng tin c khch hng cung cp.
Thu thp cc thng tin t ngun khc
(2)
-
Cn c theo ni dung ca tng loi t trnh thm nh khch hng, cc thng tin
cn phi c thu thp cho ph hp.
Ngun thng tin c th thu thp qua h s khch hng ang lu tr ti ACB; cc
thng tin t cc ngn hng bn trn a bn; thng qua thng tin tn dng Tnh /
Thnh ph (CIP), Trung tm thng tin tn dng Ngn hng Nh Nc (CIC); thng
qua cc i tc, i th cnh tranh v cc phng tin thng tin i chng kh
nh : bo ch, i pht thanh, truyn hnh, internet,...;
Cch vit v chun b t trnh
2.
a.
Yu cu chung
Vit theo m hnh phn tch
(1)
-
Phi c nhng xut c th, i thng vo vn , cn ngn gn, r rng, ,

thng tin, .... lnh o nhanh chng nm bt c ton b ni dung s vic, lm
c s cho cc quyt nh c hp l, chnh xc, khng ghi chung chung theo cch
: knh trnh ... xem xt gii quyt.
Cn ch cch hnh vn, t din t, dn dt ngi c i n ni dung chnh

ca vn , nn trnh :
+ Lp i lp li mt t, th d nh : n v ch khch hng vay vn, ...;
+ Cu vn lng cng, rm r, khng r , khng r ch ng, v ng, s dng
nhng ngn t phc tp, t ph thng, gy ng nhn v d dng c gii thch
hoc hiu theo nhiu ngha khc nhau, ...;
+ t cc du chm, phy, xung dng,... tu tin hoc c nhiu li chnh t;
+ Khi c ni dung vay phc tp, cn vit di nn ngt ra nhiu on d din t
v ngi c cng d nm c vn .
+ S dng cc bng trnh by, hnh nh minh chng v biu din t.
Khng vit theo cch m t
(2)
-
Cch vit m t n gin ch l k li cu chuyn.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

146
Cch vit phn tch l phi i su vo cc ni dung hn, bng cch tr li cc cu

hi Ci g, Ti sao, Khi no, u, Ai v Bng cch no.
Phong cch vit
(3)
-
T trnh phi c y b cc : Gii thiu, Thn bi v Kt lun.
S dng phong thi kinh doanh trong cch vit : Kt lun + Nhng chi tit lm r
cho kt lun a ra quyt nh tham kho.
S m t cch vit :
Thng tin
khch hng +
nghin cu +
Hi hp
kin
v
d liu
thc t
Am hiu
ct li
vn
kin
+
C s
quyt nh
Nhng im lu cho t trnh c hiu qu h tr qu trnh ra quyt nh
(4)
C 11 ni dung cn lu :
(a) Thc hin nguyn tc 3 W :
-
C nhng tho thun g ? (ng qu ng) What is the deal ? (Dont go

overboard);
C nhng ri ro chnh yu, yu t ri ro g ? - What are the key / material risks ?
Ti sao Ri ro / Kt qu c chp nhn ? - Why is the Risk / Reward acceptable ?
(b) a ra c nhng kt lun cho ngi c;

(c) a ra c s tr li c cu hi Vy th sao na ?
(d) Phn tch ch khng m t, bao gm tt c cc thng tin ph hp v cn thit. Thc
hin v truyn t phn tch nghim tc;
(e) nh gi khch quan cc ri ro m khng c b st bt k yu t cn thit no;
(f) Trnh by y , ngn gn, sc tch, khng dng di;
(g) Nhng im quan trng c a ln trn, nh km thm nhng phn tch v H S
Tn Dng Doanh Nghip (BCA Business Credit Application) v a vo cc ph
lc;
(h) Trnh by cn i di ca t trnh theo s phc tp/ri ro/kch thc;
(i) S dng nhng thut ng n gin, d hiu v nht qun;
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

147
(j) Son tho trung thc, v t, khng thin lch;

(k) Gi nh l ngi c trch nhim ph duyt cha bao gi gp khch hng.
T tng ca ngi vit t trnh
(5)
Khi son tho t trnh, ngi vit phi thc v hiu r mnh ang lm vic g v
vic s t n mc tiu g ? Do vy trong t tng v suy ngh ca ngi vit cn
phi xc nh r :
b.
Phn tch hot ng kinh doanh l mu cht cho quyt nh cho vay;
T trnh phi chc chn nu c vn mu cht Vy th sao v gii p c

n, nu khng th phi vit li;
Phn tch ti chnh l vic kt ni cc con s vi hot ng kinh doanh;
Trnh by cho ngi khc c, ch khng phi cho mnh l ngi vit;
Trnh trng lp, lp li, d gy n tng cho ngi c suy din ngc li nhng
ni dung cp;
Ngi vit l mt thnh phn gp phn vo qu trnh ra quyt nh, ch khng phi
l ngi ngoi cuc.
Yu cu c th
Nguyn tc
(1)
-
T trnh ch c lp sau khi lp xong cc ph lc;
Ni dung chi tit ca t trnh l bng tm tt t cc ph lc;
Phi s dng T trnh mu lp t trnh mi, tuyt i khng s dng t trnh

lp t trc v thay th / thay i s liu lp t trnh mi;
Thng tin cung cp phi c th, y , r rng v c c s;
S kin, s liu trch dn cn c chnh xc, khng lc hu, cn hiu lc, c

ngun trch dn, thi gian pht hnh v thi gian c cp nht;
Tun th cc quy nh hin hnh v cp nht ca ACB, v :

+ Quan h gia bn vay v bn bo lnh;
+ Tnh hnh giao dch ti khon vi ACB trong thi gian cn k thi im lp t
trnh, theo mc thi gian c nh ngy 10, ngy 30 ca thng...;
+ Kt qu chm im tn dng (i vi khch hng doanh nghip);
+ Thi gian gii quyt h s; ... ;
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

148
Ni dung t trnh
(2)
-
Cn c vo nhu cu vay vn, mc ch vay vn v i tng khch hng, cc thng

tin trn t trnh thm nh ti sn bo m v cc thng tin khc c lin quan, nhn
vin A/O tin hnh lp t trnh theo mu ph hp.
Cc ni dung chnh : cn c vo kt qu thm nh khch hng c hng dn

theo cc ni dung chi tit nu trn v tham kho :
+ Cng vn s 66/NVCV-KDN.06 ngy 24/02/2006 : V/v ban hnh mu biu v
hng dn lp t trnh thm nh khch hng.
+ WI/02/NH
: Hng dn thm nh khch hng vay vn ngn hn im

3.1.4 v im 3.2.3 Lp t trnh thm nh khch hng.
+ WI/02/TDH : Hng dn thm nh khch hng vay vn trung, di hn im

3.1.4 v im 3.2.4 Lp t trnh thm nh khch hng.
Lp t trnh thm nh khch hng theo cc ni dung chnh nh sau :
(a) i vi khch hng c nhn
-
Gii thiu khch hng

+ Tn khch hng, tui;
+ S chng minh nhn dn, ngy cp, ni cp;
+ a ch c tr, a ch lin lc, s in thoi, s fax, a ch email;
+ Tnh trng hn nhn;
+ Giy php kinh doanh, ngnh ngh kinh doanh (nu c);
+ S ti khon giao dch ti ACB (VND, ngoi t);
+ ...
Gii thiu nhu cu ca khch hng

+ Loi nhu cu tn dng : vay vn / bo lnh, phng thc vay vn / bo lnh;
+ S tin, loi tin vay vn / bo lnh : ghi bng s v bng ch. Lu : khi khch
hng vay vn bng ngoi t, phi tun th cc quy nh ca php lut v ca ACB
v qun l ngoi hi;
+ Phng thc tr n (vn gc li vay): tr hng thng / hng qu / hng 06 thng
/ cui k.;
+ Thi gian cho vay / bo lnh : ghi theo n v: thng; nu c thi gian n hn : ghi
r thi gian n hn v tng thi gian vay;
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

149
+ Li sut / ph ngh.
+ Mc ch vay vn / bo lnh : ghi c th, chnh xc, chi tit theo ngh ca
khch hng, khng ghi chung chung nh sau : vay b sung vn lu ng, ;
+ Thi gian gii quyt h s : ghi r ngy, thng, nm nhn h s ban u; v ngy,
thng, nm nhn h s ca khch hng, .
-
Tnh hnh quan h vi cc t chc tn dng

+ Quan h vi ACB :
Giao dch ti khon : Phn nh tnh hnh giao dch ti khon ca khch hng
trong qu kh (nu c) - v loi sn phm giao dch, thi gian giao dch, doanh
s - s liu cng chi tit, dy thi gian phn nh cng di cng tt;
Giao dch thanh ton quc t : Phn nh tnh hnh giao dch thanh ton quc t
ca khch hng trong qu kh (nu c) v loi sn phm giao dch, thi gian
giao dch, doanh s - s liu cng chi tit, dy thi gian phn nh cng di
cng tt;
Quan h tn dng :
Khch hng c quan h vi ACB hay cha ? Trn chng trnh TCBS c
lu thng tin ca khch hng khng ? Khch hng c tng b t chi cp tn
dng ti mt trong cc n v ca ACB cha ? Nu c, l do t chi;
Tng s tin c cp tn dng; trong : s tin cho vay, s tin bo lnh

(nu c); phng thc cho vay,;
Thi gian hiu lc ca khon vay / bo lnh;

Mc ch cp tn dng;
Ti sn bo m : Ghi thng tin chi tit, c th ca tng loi ti sn bo m
v loi ti sn bo m, gi tr thm nh, s tin cp tn dng ca tng loi
ti sn bo m, tnh trng ti sn bo m. Xp loi ti sn bo m (cn
c vo kt qu ca h thng chm im tn dng).
iu kin ca cc khon vay / bo lnh;

Tng d n vay / bo lnh gii ngn / pht hnh bo lnh: Ghi chi tit, c
th ca tng mn vay / bo lnh v s tin, loi tin t, mc ch, li sut /
ph, thi gian vay / bo lnh, thi gian o hn, ;
Hn mc tn dng c cp cha s dng (nu c);

Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

150
Nhn xt v uy tn giao dch ca khch hng;

+ Quan h vi cc t chc tn dng khc :
Ghi chi tit, c th tnh hnh quan h (giao dch, thanh ton quc t, tn
dng..) i vi cc t chc tn dng khc (ngoi ACB) :
Tn t chc tn dng, cc sn phm - dch v ngn hng / ang giao dch,

doanh s giao dch;
Tng d n vay / bo lnh ti cc t chc tn dng khc, hn mc c cp,

loi ti sn bo m, gi tr ti sn bo m, tnh hnh n qu hn;
Cc thng tin khc nh :
Khch hng c nm trong danh sch n thu, trn thu do c quan thu ban
hnh hay khng?
Hin trng hot ng ca khch hng : khch hng c b thu hi giy chng
nhn ng k kinh doanh do khng np bo co ti chnh hay khng? C
ang b tranh chp, kin tng hay khng?..
Doanh nghip c c Trung tm thng tin tn dng Ngn hng Nh nc

Vit Nam (CIC) phn loi, xp hng hay khng? Nu c, c xp loi
g?,;
L do khch hng t quan h vi ACB.

-
Qu trnh thnh lp pht trin (i vi khch hng l doanh nghip t nhn)

+ Lch s hnh thnh, pht trin ca doanh nghip : Loi hnh doanh nghip, a ch,
qu trnh tng trng vn iu l / vn php nh - vn u t, cc thnh vin ch
s hu, t trng gp vn, mi quan h gia cc thnh vin, nng lc (ti chnh,
qun l, mi quan h.), kinh nghim ca cc thnh vin;
+ C cu t chc, s lng cng nhn, kh nng cnh tranh ca doanh nghip,;
+ Cc c nhn, t chc c lin quan;
+ Tnh hnh qun l, kh nng lnh o, i ng k tha;
+ K hoch sn xut kinh doanh trong thi gian ti; .
Tnh hnh hot ng sn xut, kinh doanh hin ti (nu c hoc vay vn sn
xut, kinh doanh)
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

151
+ Cc phn tch nh tnh :
Cc sn phm sn xut, kinh doanh chnh hin nay, cng dng chnh ca sn
phm;
Quy trnh sn xut, kim tra cht lng sn phm;

Cc yu t u vo : loi nguyn vt liu, nh cung cp, phng thc thanh
ton, tnh hnh cung cu v nguyn vt liu;
Th trng tiu th sn phm, h thng phn phi, cc khch hng tiu th

chnh, phng thc thu n, tnh hnh cung cu v sn phm;
+ Cc phn tch nh lng :
Kh nng to ra li nhun :
Doanh thu : s tin, t trng cc loi doanh thu, t trng doanh thu xut khu,
tc tng trng, cc tc ng, nguyn nhn, xu hng pht trin,...;
Chi ph : s tin, t trng tng khon mc chi ph, xu hng bin ng,...;
Li nhun : s tin, t trng tng khon mc kinh doanh (sn xut kinh
doanh chnh, hot ng ti chnh, bt thng,...), xu hng pht trin;
Tnh hnh khai thc, qun l ti sn: S tin, t trng tng loi ti sn (ti sn c
nh, cc khon phi thu, hng tn kho, tin mt.);
Phn tch cc ch s ti chnh;

Nhn nh cc ri ro v nhng yu t thun li nh hng n tnh hnh hot
ng sn xut kinh doanh ca doanh nghip;
Cc h hoch hot ng sn xut kinh doanh trong tng lai;

.
-
Phng n / d n vay vn / bo lnh

+ Mc ch ca khon vay / bo lnh;
+ Tng chi ph u t v c cu ngun vn ti tr : s tin, t trng tng loi ngun
vn ti tr - lu v lm r tnh kh thi cc khon mc : vay ngn hng, phi tr
ngi bn, ngun vn ch s hu,..;
+ Tnh kh thi ca phng n / d n vay vn / bo lnh :
Hp php : ph hp vi cc quy nh ca php lut v c y cc cn c

php l v t cch php nhn, giy php hnh ngh, kh nng ti chnh, kinh
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

152
nghim, uy tn trong qu trnh iu hnh v sn xut, kinh doanh ca ch u

t,...;
Hp l : ph hp vi ng li, ch trng, chnh sch pht trin kinh t x hi

ca t nc, ca ngnh, vng kinh t, mi trng, cc iu kin c th ca a
phng u t, cc phng php tnh ton, s liu, d liu phn tch, ... c c
s khoa hc v tin cy cao,...;
Kh nng mang li hiu qu r rt : hiu qu v mt ti chnh, mt kinh t, x

hi, cc ch tiu v an ton u t, kh nng tr n, phn tch nhy,...
+ Tin thc hin: cc hng mc thc hin, s tin ti tr, ngun vn ti tr,
kh nng qun l theo tin , kh nng ca cc bn cung cp, xy dng .;
+ Qu trnh cung cp cc yu t u vo cho qu trnh sn xut, kinh doanh;
+ Cc khch hng d kin tiu th chnh, phng thc thu tin;
+ Ngun thu nhp tr n (cn phi nu c c th v gi tr v s lng) :
Li nhun, khu hao, chi ph khng bng tin ca phng n / d n vay vn;
Phn tch bo co lu chuyn tin t trn c s cc bng tnh (nu ti Bng 9 :
Bo co lu chuyn tin t ).
nh gi tnh cn i ti Bng 10 : Bng cn i k hoch xc nh kh nng

hon tri v kh nng b sung ngun thanh thanh ton n t vic bn ti sn, b
sung ngun vn ch s hu v cc ngun khc (nu c).
+ Kh nng tr n ca phng n / d n v cc ri ro c lin quan n ngun tr n
trn c s nh gi v phn tch nhy ca d n / phng n (xem Phn tch
nhy v Phn tch ri ro d n).
-
Ti sn bo m
+ Loi ti sn bo m, tr gi thm nh, tnh trng ti sn bo m, c ch thch
ca nhn vin nh gi;
+ S tin cp tn dng ca tng loi ti sn bo m;
+ Ch s hu ca ti sn bo m, cn trnh by r : s lng ngi ch s hu,
tn, a ch, tui, mi quan h vi khch hng vay vn;
+ Hin trng ti sn bo m: , cho thu, lm xng sn xut, lm vn phng,
ca hng, kho hng, trng...;
+ C mua bo him khng ?
+ Tnh hnh v quy hoch, gii to, tranh chp, l gii;
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

153
+ Kh nng mua bn;

Trong trng hp c c nhn / t chc bo lnh cho khch hng vay vn / bo lnh ti
ACB phi trnh by r :
+ Mi quan h gia c nhn / t chc bo lnh vi khch hng vay vn / bo lnh;
+ Thng tin v c nhn / t chc bo lnh : tnh hnh quan h vi cc t chc tn
dng, uy tn thanh ton, nng lc kinh doanh;
-
Thng tin ngnh

Thng qua cc ngun thu thp thng tin t cc phng tin thng tin i chng :
bo, tp ch, internet, ... v cc ti liu tng hp, phn tch ngnh kinh t ca Phng
PTTD (nu c).. cn trnh by, phn tch cc thng tin ngnh Ban tn dng /
Hi ng tn dng c cc cn c ra quyt nh.
Nhn xt
Nhn xt nhng c im ni bt ca khch hng, nh : tnh hnh quan h vi cc t
chc tn dng, hot ng sn xut kinh doanh hin ti, phng n / d n vay vn /
bo lnh, ngun tr n, ti sn bo m, cc ri ro lin quan n kh nng hon tri
ca khch hng.
Kin ngh
Cn c nhu cu ca khch hng, xut cc kin ngh, trnh Ban tn dng / Hi
ng tn dng xem xt quyt nh :
+ Trng hp kin ngh t chi cp tn dng : phi nu r l do;
+ Trng hp ng cp tn dng cho khch hng - phi nu r :
Phng thc cho vay / bo lnh;

S tin, loi tin cho vay;
Thi gian cp tn dng (ghi theo n v : thng); nu c thi gian n hn : ghi r
thi gian n hn v tng thi gian cho vay;
Phng thc tr n (vn gc li vay) : hng thng / hng qu / hng 06 thng,

tr cui k.;
Li sut / ph, nu li sut / ph thay i theo thi gian vay, cn ghi r t l li

sut / ph, thi gian p dng cho tng thi k;
Mc ch s dng vn vay / khon bo lnh;

Ti sn bo m : trnh by trn;
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

154
Trong trng hp nh gi bt ng sn theo gi th trng, nu xut tng h

s K i vi bt ng sn th chp, c ghi r : Tr gi bt ng sn to lc ti ...
c tr gi l .... ng (vi h s K = ...%);
iu kin khc km theo : Ty thuc vo tng khch hng, tng khon cho vay
/ bo lnh, nn c xut cc iu kin khc km theo nhm m bo an ton
cho hot ng tn dng, ti a ho li nhun hp l cho ACB.
V d v mt s iu kin khc km theo :
Lp Bin bn hp Hi ng thnh vin (nu c) v khon vay / bo lnh v ti

sn bo m cho khon vay / bo lnh ti ACB.
Cng chng th chp / cm c ti sn bo m theo quy nh.

ng k giao dch bo m i vi ti sn bo m theo quy nh.
Mua / khng mua loi bo him ph hp ti sn bo m theo quy nh. Trong
trng hp, ti sn bo m c mua bo him, phi ghi r : chuyn
quyn th hng bo him cho ACB.
K hp ng th chp bt ng sn song phng trong trng hp, bt ng

sn th chp c din tch t thc t / din tch nh s dng thc t ln hn
din tch t hp l / din tch nh s dng hp l.
Khch hng m ti khon giao dch v chuyn mt phn hoc 100% cc giao
dch ti khon ca khch hng v ACB.
M L/C nhp my mc thit b / hng ho ti ACB.

K Hp ng th chp / cm c khung v vic s dng ton b cc ti sn bo
m bo m cho tt c cc ngha v ti chnh ca khch hng pht sinh ti
ACB.
Ch gii chp cc bt ng sn th chp khi cng ty hon tt tt c cc ngha

v ti chnh c lin quan ti ACB.
Tin gii ngn : theo tin thanh ton / theo tin thi cng / thc hin
d n.
Xut trnh Giy php xy dng trc khi gii ngn.

C cam kt khng vay bt k t chc tn dng no khc khi cha c s ng
bng vn bn ca ACB.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

155
Cam kt khng th chp / cm c cc ti sn hin c / ti sn hnh thnh t

vn vay cho bt k t chc tn dng no khc khi cha c s ng bng vn
bn ca ACB.
Cam kt tng vn iu l / vn php nh vi s tin c th trong thi hn nht

nh v hon tt cc th tc php l c lin quan.
C vn bn xc nhn nhn tin ca bn bn nh.

Thanh ton mua bn nh qua ACB.
Gi tr cn li ca L/C at sight, khch hng cam kt np tin vo thanh ton
khi b chng t v.
..
(b) i vi khch hng doanh nghip
Gii thiu khch hng
+ Tn doanh nghip, a ch tr s, s in thoi, fax, email, website, a ch nh

xng sn xut, cc Chi nhnh (nu c)... Trong trng hp a ch, s in
thoi, fax trn thc t khc so vi trn cc chng t php l: ghi c hai v c
ch thch r;
+ Giy php thnh lp, giy chng nhn ng k kinh doanh.: s, ngy cp, ni
cp;
+ Ngi i din theo hp php ca doanh nghip : H tn, chc v, s in thoi,
a ch lin lc;
+ Vn iu l / Vn php nh ng k (tnh ti thi im gn nht so vi ngy lp
T trnh thm nh khch hng), vn thc gp;
+ Hnh thc s hu vn, nh : Doanh nghip Nh nc, Cng ty TNHH (01 thnh
vin hoc 02 thnh vin tr ln), Cng ty c phn, Doanh nghip t nhn, Cng ty
hp danh, Doanh nghip lin doanh, Doanh nghip 100% vn u t nc
ngoi;
+ Ch u t : ghi r tn ch u t, s tin, t trng % vn gp, loi vn gp (tin
mt, quyn s dng t, my mc thit b, thng hiu..);
+ C quan ch qun;
+ Thi gian hot ng cn li : da vo giy php u t;
+
Ngnh ngh kinh doanh : sp xp theo nhm v ghi theo th t gim dn theo %
ng gp vo doanh thu ca doanh nghip.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

+
-
156
S ti khon giao dch (ghi tt c cc s ti khon tin gi ca doanh nghip ti

ACB).
Gii thiu nhu cu ca khch hng
+ Loi nhu cu tn dng : vay vn / bo lnh, phng thc vay vn / bo lnh;

+ S tin, loi tin vay vn / bo lnh : ghi bng s v bng ch. Lu : khi khch
hng vay vn bng ngoi t, phi tun th cc quy nh ca php lut v ca ACB
v qun l ngoi hi;
+ Phng thc tr n (vn gc li vay): tr hng thng / hng qu / hng 06 thng
/ cui k.;
+ Thi gian cho vay / bo lnh : ghi theo n v: thng; nu c thi gian n hn : ghi
r thi gian n hn v tng thi gian vay;
+ Li sut / ph ngh.
+ Mc ch vay vn / bo lnh : ghi c th, chnh xc, chi tit theo ngh ca
khch hng, khng ghi chung chung nh sau : vay b sung vn lu ng, ;
+ Thi gian gii quyt h s : ghi r ngy, thng, nm nhn h s ban u; v ngy,
thng, nm nhn h s ca khch hng, .
-
Tnh hnh quan h vi cc t chc tn dng

+ Quan h vi ACB :
Giao dch ti khon : Phn nh tnh hnh giao dch ti khon ca doanh nghip
trong qu kh (nu c) - v loi sn phm giao dch, thi gian giao dch, doanh
s - s liu cng chi tit, dy thi gian phn nh cng di cng tt;
Giao dch thanh ton quc t : Phn nh tnh hnh giao dch thanh ton quc t
ca doanh nghip trong qu kh (nu c) v loi sn phm giao dch, thi
gian giao dch, doanh s - s liu cng chi tit, dy thi gian phn nh cng
di cng tt;
Quan h tn dng :
Doanh nghip c quan h vi ACB hay cha ? Trn chng trnh TCBS c
lu thng tin ca doanh nghip khng ? Doanh nghip c tng b t chi cp
tn dng ti mt trong cc n v ca ACB cha ? Nu c, l do t chi;
Tng s tin c cp tn dng; trong : s tin cho vay, s tin bo lnh

(nu c); phng thc cho vay,;
Thi gian hiu lc ca khon vay / bo lnh;

Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

157
Mc ch cp tn dng;
Ti sn bo m : Ghi thng tin chi tit, c th ca tng loi ti sn bo m
v loi ti sn bo m, gi tr thm nh, s tin cp tn dng ca tng loi ti
sn bo m, tnh trng ti sn bo m. Xp loi ti sn bo m (cn c
vo kt qu ca h thng chm im tn dng).
iu kin ca cc khon vay / bo lnh;

Tng d n vay / bo lnh gii ngn / pht hnh bo lnh : Ghi chi tit, c
th ca tng mn vay / bo lnh v s tin, loi tin t, mc ch, li sut /
ph, thi gian vay / bo lnh, thi gian o hn, ;
Hn mc tn dng c cp cha s dng (nu c);

Nhn xt v uy tn giao dch ca doanh nghip;
Xp loi doanh nghip (cn c vo kt qu ca h thng chm im tn dng).
+ Quan h vi cc t chc tn dng khc :
Ghi chi tit, c th tnh hnh quan h (giao dch, thanh ton quc t, tn
dng..) i vi cc t chc tn dng khc (ngoi ACB) :
Tn t chc tn dng, cc sn phm - dch v ngn hng / ang giao dch,

doanh s giao dch;
Tng d n vay / bo lnh ti cc t chc tn dng khc, hn mc c cp,

loi ti sn bo m, gi tr ti sn bo m, tnh hnh n qu hn;
Cc thng tin khc nh :
Doanh nghip c nm trong danh sch n thu, trn thu do c quan thu ban
hnh hay khng?
Hin trng hot ng ca doanh nghip: doanh nghip c b thu hi giy

chng nhn ng k kinh doanh do khng np bo co ti chnh hay khng?
C ang b tranh chp, kin tng hay khng?..
Doanh nghip c c Trung tm thng tin tn dng Ngn hng Nh nc

Vit Nam (CIC) phn loi, xp hng hay khng? Nu c, c xp loi g?,
;
L do doanh nghip t quan h vi ACB.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

158
Qu trnh thnh lp, pht trin

+ Lch s hnh thnh, pht trin ca doanh nghip : Loi hnh doanh nghip, a ch,
qu trnh tng trng vn iu l / vn php nh - vn u t, cc thnh vin ch
s hu, t trng gp vn, mi quan h gia cc thnh vin, nng lc (ti chnh,
qun l, mi quan h.), kinh nghim ca cc thnh vin;
+ C cu t chc, s lng cng nhn, kh nng cnh tranh ca doanh nghip;
+ Cc c nhn, t chc c lin quan : cng ty m, cng ty con, Chi nhnh;
+ Tnh hnh qun l, kh nng lnh o, i ng k tha;
+ K hoch sn xut kinh doanh trong thi gian ti; .
Tnh hnh hot ng sn xut, kinh doanh hin ti

+ Cc phn tch nh tnh :
Cc sn phm sn xut, kinh doanh chnh hin nay, cng dng chnh ca sn
phm;
Quy trnh sn xut, kim tra cht lng sn phm;

Cc yu t u vo : loi nguyn vt liu, nh cung cp, phng thc thanh
ton, tnh hnh cung cu v nguyn vt liu;
Th trng tiu th sn phm, h thng phn phi, cc khch hng tiu th

chnh, phng thc thu n, tnh hnh cung cu v sn phm;
+ Cc phn tch nh lng :
Kh nng to ra li nhun :
Doanh thu : s tin, t trng cc loi doanh thu, t trng doanh thu xut khu,
tc tng trng, cc tc ng, nguyn nhn, xu hng pht trin,...;
Chi ph : s tin, t trng tng khon mc chi ph, xu hng bin ng,...;
Li nhun : s tin, t trng tng khon mc kinh doanh (sn xut kinh
doanh chnh, hot ng ti chnh, bt thng,...), xu hng pht trin;
Tnh hnh khai thc, qun l ti sn: s tin, t trng tng loi ti sn (ti sn c
nh, cc khon phi thu, hng tn kho, tin mt.);
Phn tch cc ch s ti chnh;

Nhn nh cc ri ro v nhng yu t thun li nh hng n tnh hnh hot
ng sn xut kinh doanh ca doanh nghip;
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

159
Cc k hoch hot ng sn xut kinh doanh trong tng lai;

.
-
Phng n / d n vay vn / bo lnh

+ Mc ch ca khon vay / bo lnh;
+ Tng chi ph u t v c cu ngun vn ti tr : s tin, t trng tng loi ngun
vn ti tr - lu v lm r tnh kh thi cc khon mc : vay ngn hng, phi tr
ngi bn, ngun vn ch s hu,..;
+ Tnh kh thi ca phng n / d n vay vn / bo lnh :
Hp php : ph hp vi cc quy nh ca php lut v c y cc cn c

php l v t cch php nhn, giy php hnh ngh, kh nng ti chnh, kinh
nghim, uy tn trong qu trnh iu hnh v sn xut, kinh doanh ca ch u
t,...;
Hp l : ph hp vi ng li, ch trng, chnh sch pht trin kinh t x hi

ca t nc, ca ngnh, vng kinh t, mi trng, cc iu kin c th ca a
phng u t, cc phng php tnh ton, s liu, d liu phn tch, ... c c
s khoa hc v tin cy cao,...;
Kh nng mang li hiu qu r rt : hiu qu v mt ti chnh, mt kinh t, x

hi, cc ch tiu v an ton u t, kh nng tr n, phn tch nhy,...
+ Tin thc hin: cc hng mc thc hin, s tin ti tr, ngun vn ti tr,
kh nng qun l theo tin , kh nng ca cc bn cung cp, xy dng .;
+ Qu trnh cung cp cc yu t u vo cho qu trnh sn xut, kinh doanh;
+ Cc khch hng d kin tiu th chnh, phng thc thu tin;
+ Ngun thu nhp tr n (cn phi nu c c th v gi tr v s lng) :
Li nhun, khu hao, chi ph khng bng tin ca phng n / d n vay vn;
Phn tch bo co lu chuyn tin t trn c s cc bng tnh (nu ti Bng 9 :
Bo co lu chuyn tin t ).
nh gi tnh cn i ti Bng 10 : Bng cn i k hoch xc nh kh nng

hon tri v kh nng b sung ngun thanh thanh ton n t vic bn ti sn, b
sung ngun vn ch s hu v cc ngun khc (nu c).
+ Kh nng tr n ca phng n / d n v cc ri ro c lin quan n ngun tr n
trn c s nh gi v phn tch nhy ca d n / phng n (xem Phn tch
nhy v Phn tch ri ro d n).
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

160
Ti sn bo m
+ Loi ti sn bo m, tr gi thm nh, tnh trng ti sn bo m, c ch thch
ca nhn vin nh gi;
+ S tin cp tn dng ca tng loi ti sn bo m;
+ Ch s hu ca ti sn bo m; Trong trng hp ch s hu l c nhn: cn
trnh by r : s lng ngi ch s hu, tn, a ch, tui, mi quan h vi doanh
nghip vay vn;
+ Hin trng ti sn bo m: , cho thu, lm xng sn xut, lm vn phng,
ca hng, kho hng, trng...;
+ C mua bo him khng ?
+ Tnh hnh v quy hoch, gii to, tranh chp, l gii;
+ Kh nng mua bn;
+ Xp loi ti sn bo m (theo kt qu ca chng trnh : Chm im tn dng
khch hng doanh nghip v phn loi ti sn bo m).
Trong trng hp c c nhn / t chc bo lnh cho doanh nghip vay vn / bo lnh
ti ACB phi trnh by r :
+ Mi quan h gia c nhn / t chc bo lnh vi doanh nghip vay vn / bo lnh;
+ Thng tin v c nhn / t chc bo lnh : tnh hnh quan h vi cc t chc tn
dng, uy tn thanh ton, nng lc kinh doanh;
Kt qu chm im tn dng
Theo ni dung Bng Kt qu chm im tn dng, xp loi doanh nghip ca H
thng chm im tn dng, xp hng doanh nghip trn TCBS.
Thng tin ngnh

Thng qua cc ngun thu thp thng tin t cc phng tin thng tin i chng :
bo, tp ch, internet, ... v cc ti liu tng hp, phn tch ngnh kinh t ca Phng
PTTD (nu c).. cn trnh by, phn tch cc thng tin ngnh Ban tn dng /
Hi ng tn dng c cc cn c ra quyt nh.
Nhn xt
Nhn xt nhng c im ni bt ca doanh nghip, nh : tnh hnh quan h vi cc
t chc tn dng, hot ng sn xut kinh doanh hin ti, phng n / d n vay vn
/ bo lnh, ngun tr n, ti sn bo m, cc ri ro lin quan n kh nng hon
tri ca khch hng.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

161
Kin ngh
Cn c nhu cu ca khch hng, xut cc kin ngh, trnh Ban tn dng / Hi
ng tn dng xem xt quyt nh :
+ Trng hp kin ngh t chi cp tn dng : phi nu r l do;
+ Trng hp ng cp tn dng cho khch hng - phi nu r :
Phng thc cho vay / bo lnh;

S tin, loi tin cho vay;
Thi gian cp tn dng (ghi theo n v : thng); nu c thi gian n hn : ghi r
thi gian n hn v tng thi gian cho vay;
Phng thc tr n (vn gc li vay) : hng thng / hng qu / hng 06 thng,

tr cui k.;
Li sut / ph, nu li sut / ph thay i theo thi gian vay, cn ghi r t l li

sut / ph, thi gian p dng cho tng thi k;
Mc ch s dng vn vay / khon bo lnh;

Ti sn bo m : trnh by trn;
Trong trng hp nh gi bt ng sn theo gi th trng, nu xut tng h
s K i vi bt ng sn th chp, c ghi r : Tr gi bt ng sn to lc ti ...
c tr gi l .... ng (vi h s K = ...%);
iu kin khc km theo : Ty thuc vo tng khch hng, tng khon cho vay
/ bo lnh, nn c xut cc iu kin khc km theo nhm m bo an ton
cho hot ng tn dng, ti a ho li nhun hp l cho ACB.
V d v mt s iu kin khc km theo :
Lp Bin bn hp Hi ng thnh vin / Hi ng qun tr doanh nghip v

khon vay / bo lnh v ti sn bo m cho khon vay / bo lnh ti ACB.
Cng chng th chp / cm c ti sn bo m theo quy nh.

ng k giao dch bo m i vi ti sn bo m theo quy nh.
Mua / khng mua loi bo him ph hp ti sn bo m theo quy nh. Trong
trng hp, ti sn bo m c mua bo him, phi ghi r : chuyn
quyn th hng bo him cho ACB.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

162
K hp ng th chp bt ng sn song phng trong trng hp, bt ng

sn th chp c din tch t thc t / din tch nh s dng thc t ln hn
din tch t hp l / din tch nh s dng hp l.
Doanh nghip m ti khon giao dch v chuyn mt phn hoc 100% cc

giao dch ti khon ca doanh nghip v ACB.
M L/C nhp my mc thit b / hng ho ti ACB.

K Hp ng th chp / cm c khung v vic s dng ton b cc ti sn bo
m bo m cho tt c cc ngha v ti chnh pht sinh ti ACB.
Ch gii chp cc bt ng sn th chp khi hon tt tt c cc ngha v ti

chnh c lin quan ti ACB.
Tin gii ngn : theo tin thanh ton / theo tin thi cng / thc hin
d n.
Xut trnh Giy php xy dng trc khi gii ngn.

C cam kt khng vay bt k t chc tn dng no khc khi cha c s ng
bng vn bn ca ACB.
Cam kt khng th chp / cm c cc ti sn hin c / ti sn hnh thnh t

vn vay cho bt k t chc tn dng no khc khi cha c s ng bng vn
bn ca ACB.
Cam kt tng vn iu l / vn php nh vi s tin c th trong thi hn nht

nh v hon tt cc th tc php l c lin quan.
C vn bn xc nhn nhn tin ca bn bn nh.

Thanh ton mua bn nh qua ACB.
Gi tr cn li ca L/C at sight, khch hng cam kt np tin vo thanh ton
khi b chng t v.
..
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

163
Mu t trnh
3.
a.
(1)
i vi khch hng c nhn

T trnh thm nh khch hng vay vn ngn hn (V/v vay vn sn xut kinh doanh,
khch hng c nhn) :
S dng mu QF-32/NH Xem mu.
(2)
T trnh thm nh khch hng vay vn ngn hn (V/v vay vn mua nh / xy dng,
sa cha nh / mua xe / tiu dng / thanh ton chi ph du hc ..., khch hng l c
nhn) :
(3)
T trnh thm nh khh hng vay vn trung, di hn (V/v vay vn sn xut kinh
doanh, khch hng l c nhn) :
S dng mu QF-26/TDH Xem mu.
(4)
T trnh thm nh khch hng vay vn trung, di hn (V/v vay vn xy dng nh,
khch hng l c nhn) :
(5)
T trnh thm nh khch hng vay vn trung, di hn (V/v chuyn i t vay vng
vay VND, khch hng l c nhn) :
(6)
T trnh thm nh khch hng (p dng cho khch hng c ngun thu nhp tr n
chnh t lng) :
S dng mu QF-20a/KHCN Xem mu.
(7)
T trnh thm nh khch hng (p dng cho khch hng c ngun thu nhp tr n
chnh t hot ng sn xut kinh doanh) :
S dng mu QF-20b/KHCN Xem mu.
b.
(1)
i vi khch hng doanh nghip

T trnh thm nh khch hng (V/v xt duyt cho vay mn ngn hn) :
(2)
T trnh thm nh khch hng (V/v xt duyt cho vay ngn hn trong hn mc tn
dng) :
(3)
T trnh thm nh khch hng (V/v ti tr trung, di hn cho d n) :

Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

V.
164
CC PH LC
-
Ph Lc 8A. Giao Tip V Lng nh Khch Hng Qua Giao Tip.
Ph Lc 8B. Ni Dung Kim Tra Tnh Trng Thc T Ca Ti Sn Bo m.
Ph Lc 8C. Cc Phng Php D Tr S Cu.

+ 1/ Phng php ng thng s hc
+ 2/ Phng php ng cong hnh hc
+ 3/ Phng php ng thng thng k
+ 4/ Phng php ng bnh phng b nht (Least Square)
+ 5/ Phng php semi-log thng k
+ 6/ Phng php parabol thng k
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

165
PH LC 8A. GIAO TIP V LNG NH KHCH HNG QUA GIAO TIP

Khi giao tip vi khch hng bn cnh cc k nng cn c i vi mt NVTD, vic
lng nh khch hng t cc kt qu thu nhn c trong qu trnh giao tip cng l mt k
nng khc quan trng trong cng tc tn dng. Qua giao tip vi khch hng NVTD c th s khai
thc v nm bt c cc thng tin cn thit t ngi vay, lm c s xem xt c th a ra
quyt nh cn thit nh : quyt nh cho vay, t chi cho vay, thu n trc hn, thay th bin
php bo m v.v... . Mt khc qua lm vic vi NVTD, khch hng cng s nh gi c cht
lng phc v ca NH hoc pht hin nhng sn phm mi cn cho NH p ng c cc yu
cu phc v khch hng.
I/ Thu thp, tng hp cc thng tin khch hng v cc yu cu ca khch hng :
1/ Chun b :
- Hiu r cc k nng giao tip v am tng cc sn phm v dch v NH.
- Nhn thc c yu cu ca khch hng.
- Chun b mt cun s ghi chp cc ni dung c bn nh sau :
(1) Thi gian tip.
(2) Tn Khch hng.
(3) a ch.
(4) Ngnh ngh.
(5) S tin vay vn hoc cn x l.
(6) Mc ch.
(7) Ti sn bo m.
(8) Ngun tr n.
(9) Cc ghi chp khc : ni dung ghi mc ny c th cc ni dung c lin
quan hoc b sung n 8 mc nu trn.
(10) Thi ca khch hng v nhn nh ca NVTD theo tng s vic.
- Hiu phng cch thu thp v x l cc thng tin cn thit v c lin quan n ni
dung vay vn v khch hng vay t h thng thng tin ca Trung tm Thng Tin Tn Dng (CIC)
ca NHNN, thng tin th trng v cc tc ng n khon vay v ngi vay, trong mt s ni
dung cn c bit quan tm, m NVTD cn phi c mt s thng tin c bn trc khi tip xc vi
khch hng :
+ Tnh hnh th trng sn phm, d bo s bin ng ca gi c, th phn;
+ Nhng lnh vc kinh t, th trng ang c bin ng ln;
+ Xu th gii th, sp nhp;
+ Cc thng tin cn thit c lin quan v lm nh hng n ti sn bo m;
+ Cc thng tin v khch hng vay nh : tin cy ca nhng bo co ti chnh, lnh
vc u t, uy tn ca khch hng c nm bt qua lm vic trc tip v cc lung thng tin
khc cn k vi khch hng.
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

166
2/ Nhng yu cu i vi NVTD khi gii quyt n c vn :

a/ Nhng yu cu cn phi lm :
- Trong cc trng hp cho vay vi s vn ln, hoc phi x l nhng v vic quan
trng, cn c t nht hai NVTD tham gia cuc gp g vi ngi vay v thm tra li nhng g
ngi vay ni;
- Thi d chu nhng cng cn phi r rng v kin quyt;
- Phi c chng trnh lm vic c th;
- Hy ngi vay c c hi gii by suy ngh v phng thc thc hin;
- Thu thp c nhiu tnh hnh ca ngi vay cng tt;
- Trnh by r nhng yu cu m ngn hng mong ch khch hng;
- Thit lp nhng gii hn thi gian x l cho chng trnh hnh ng;
- Nu NVTD ang tm trng qu hng phn hoc c ch, hy han cuc gp vi
ngi vay.
b/ Nhng iu Khng nn lm :
- Khng lm vic mt mnh trong nhng tnh hung phi x l cho vay vn ln
hoc kh khn, phc tp;
- Chn ch;
- Th hin l mt ngi nhn t;
- Chp nhn nhng bo co ca khch hng v ca bn th ba ch gc b mt;
- Khng bao gi lo lng v mc ch thc s ca khon vay;
- Ngi l ti phng lm vic;
- Xem lt qua vic gia hn;
- Lm phin ngi vay bng nhng chi tit th yu;
- Lun lun ngh tch cc;
- t nim tin vo tng lai;
- Khng lo lng v trch nhim c nhn i vi cng vic;
- Lm khi no c lnh ca cp trn.
c/ Ln lch lm vic :
Trong mi tnh hung cng nh khi tip nhn v phn tch nhng thng tin theo yu
cu, iu m NVTD phi lun ghi nh, ng thi cng phi ch ng tm kim tnh xc thc ca
nhng ni dung sau :
- Khch hng vn lun l mt doanh nghip c kh nng ti chnh tt trong thc ti
v tng lai.C thng tin chng minh iu ?
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

167
- Lun c thi hp tc, tip tc h tr khch hng vay vn, k c trong trng
hp pht sinh nhng tnh hung xu. V mc cn thc hin n u, thng tin v s hp tc v
cc tc ng thc s ?
Lu rng khi tm kim cc thng tin nhm xc thc 2 ni dung trn phi thc s cu
th, cc thng tin phi c c s v cn c chc chn, phi bit lng nghe khch hng trnh by,
nhng khng th ch tin vo vic nghe khch hng trnh by khi cc thng tin cha c kim
chng v cha c cn c ng tin cy.
Nhng vn chnh cn c vch ra trong lch lm vic :
- Mc tiu g cn phi c gii quyt ?
- Nhng vn no ca khon vay cn quan tm hoc c vn ?
- Cc gii php no x l vn trn ? K c vic cn s hp tc v h tr ca
ng s v lnh o ?
- Phng thc thc hin nhng gii php ny ?
- Nhng phng thc/gii php s t c mc ch g ?
- Thi gian cn thit v hp l thc hin ca tng bc v hon thnh cng vic?
- Cc Kt qu/hu qu, ri ro pht sinh hoc nhng tc ng ph chung quanh vic
thc hin hon tt chng trnh vch ra ?
Cc trng hp pht sinh cn phi x l, NVTD cn thit c s ph duyt hnh ng
t cp cao hn trc lc thc hin. NVTD cn phi chng minh c s hp l ca lch lm vic
ti cuc hp ca Hi ng Tn dng hoc Ban lnh o.
NVTD cn thu thp cc ti liu ca khch hng nh sau :
- Bo co ti chnh ca 3 nm gn nht;
- Bo co ngn qu v lu chuyn tin t d kin cho 12 thng ti;
- Mt h s ghi r nhng d bo v khon n c th sp phi tr , thi gian tr, cc
tha c gim n nh : bn ti sn, gim hng tn kho, ci thin ch s ti chnh
d/ Thc hin chng trnh lm vic :
(1) Tip xc khch hng :
Khi lch trnh lm vic c xy dng xong hoc c ph chun trong trng
hp phi thng qua Hi ng Tn dng, NVTD cn phi tip xc khch hng vay. lch trnh
lm vic t hiu qu cn thit phi c s ch v quan tm thch ng ca khch hng lin quan
n lch trnh lm vic ny v NVTD nn linh hat vi nhng kh nng c th xy ra. Nhng
trng hp ngi lnh o ca bn vay vn khi khng ng tnh vi ni dung lm vic, bi l do
kht khe ca ni dung , thng th c hi thnh cng l kh khn. NVTD cn phi nhn thc
c mt cch r rng l liu khch hng c cn ng c tip tc quan h vi ACB hoc cn
mun tip tc kinh doanh na hay khng.
Bn cnh , mt vn kh quan trng khc l lch trnh lm vic ny v kt qu
ca lch trnh ny hu ht c xem nh l mt tha c vi khch hng vay, trong ghi r cc
iu khon v iu kin lin quan n vic tip tc thc hin vic vay vn, tip tc khon vay, c
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

168
th lm r c vic ny vi khch hng trong lch trnh lm vic s trnh c nhng hiu lm
khng cn c pht sinh gia hai bn. Nhng tha thun cn ghi r:
- Nhng mc tiu m hai bn mong mun t n;
- Thi gian hon thnh cc bc cng vic, tng thi k cn thit v ton b ni
dung chng trnh; v cc kt qu at n trong tng thi k;
- Gii php c th c thc hin;
- Nhng mc tiu c th cn t n.
NVTD cn yu cu khch hng k vo vn bn ni trn xc nhn vic khch
hng chp nhn v cam kt thc hin. H s ny cn phi lu gi cn thn, y v chnh xc.
(2) T vn gip khch hng tho g kh khn :
Bn cnh vic tip xc khch hng gii quyt mt vn c th nh : xem xt
cho vay, x l n v Vic t vn cho khch hng tho g nhng kh khn trong kinh doanh,
trong qun l... m nhng kh khn ch yu thng l do cung cch iu hnh, chin lc kinh
doanh, s thch nghi vi th trng, m hnh hat ng cng l mt trong nhng yu cu quan
trng v cn thit trong hot ng ngn hng.
Vic t vn c t vo cc mc tiu chnh nh sau :
- M rng sn xut, tng nng sut lao ng, h gi thnh sn phm;
- Ci tin k thut bng vic p dng nhng cng ngh tin tin trong tng cng
on sn xut hay ton b dy chuyn cng ngh;
- a dng ha sn phm, tng sn phm mi;
- Thay i chin lc tiu th sn phm, chng trnh tip th, xc nh phn khc
th trng;
- Xc nh kh nng sinh li t th trng, t ni ti v lai b mt s hat ng
khng sinh li;
- Gim bt cc nh ph khng sinh li nh : Bn bt ti sn, bn bt mt phn
doanh nghip v.v
- Kh nng tip nhn vn u t, loi vn u t thch hp v ngun cung ng vn
c th t mt hay hn mt ngn hng hoc t cc nh ch ti chnh khc;
3/ Thu thp, tng hp cc thng tin khch hng v cc yu cu ca khch hng :
quyt nh cho vay, t chi khon vay, hay tin hnh cc bin php x l ph hp,
NVTD phi tin hnh iu tra, thu thp, tng hp v phn tch cc ngun thng tin v khch
hng, bao gm : thng tin do khch hng cung cp, thng tin t Trung tm Thng tin Tn dng,
thng tin thu thp c t cc ngun thng tin cc c quan c lin quan v th trng.
Mt s loi thng tin quan trng cn phi tin hnh thu thp nh sau :
a) Phng vn ngi vay :
NVTD phi nghin cu, chun b trc ni dung phng vn, cng chi tit cng tt.
Lu gi cn thn bin bn ghi chp ni dung cc cuc phng vn, phng trng hp c kin
tng. Trong qu trnh tip xc vi khch hng cn lu :
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

169
- Quan st thi , phng php v ni dung tr li ca khch hng, pht hin nhng
mu thun v cc vn khng nht qun, hoc khng trung thc gia h s vay vn v ni dung
tr li phng vn.
- Nhn xt t cch, nng lc qun l iu hnh SXKD ca ch doanh nghip hoc
ngi vay vn.
- Yu cu gii p cc im cha r trong h s php l, phng n KD, ngun tr n
ngn hng.
b) Thu thp nhng thng tin lin quan n khch hng :
- Thng tin do khch hng cung cp t h s vay vn, s sch k ton, bo co ti
chnh. Khi khch hng cung cp y nhng h s nu ti im 2b, NVTD phi tng hp li
y cc thng tin quan trng nh :
+ Tnh hnh sn xut kinh doanh pht trin hay tr tr, kt qu kinh doanh thi gian
qua tt ln hay xu i ?
+ Tnh hnh ti chnh : vn t c thc t, cht lng ti sn n, ti sn c, kh nng
thanh ton chung, kh nng tr n vay lu thu thp cc thng tin v tnh hnh ti chnh theo
s liu lch s t 02 n 03 nm lin tc trc thi im vay rt ra kt lun chnh xc hn (nu
c).
+ S lao ng: gin tip, trc tip (so snh vi cc doanh nghip tng t)
+ Tin lng, thu nhp bnh qun c chiu hng tng hay gim.
- Thng tin t cc t chc c lin quan:
+ T Trung tm Thng tin Tn dng ca Ngn hng Nh nc nm c thc
trng n nn ca cc doanh nghip, c nhn chun b cho vay.
+ T c quan kim ton, c quan thu, Hi quan, S a chnh.
+ Thng tin th trng : d lun CBCNV, bo ch, s on kt thng nht trong ban
lnh o, kin ca khch hng c quan h mua bn vi ngi vay.
- T thc t ti ni hot ng sn xut kinh doanh ca ngi vay :
+ Kho st, tham quan thc t ti nh my, nh xng xem xt tnh trng my mc
thit b hin c, cng ngh sn xut hin i hay lc hu, cng sut, cht lng sn phm, tn
kho
+ Kho st tnh trng d tr, iu kin v kh nng tp trung, tn kho v hch ton
nguyn, nhin, vt liu, c bit ch trng vic kho st i tng vay vn; iu kin bo qun
+ Tm hiu tnh hnh hot ng, nng lc sn xut, tim nng v nhu cu pht
trin qua , nh gi tnh cht ng n ca yu cu vay vn v pht hin nhng nhu cu vay
vn mi, cng n v tm kim gii php.
+ Tham quan vn phng ni lm vic, gp g nhn vin thc t nh gi kh
nng, hiu qu qun l, cht lng v uy tn sn phm.
+ Tm hiu tui tc, thi gian m nhn chc v ca ch doanh nghip hoc ngi
vay vn.
Lu khi iu tra thc t ti ni hot ng ca ngi vay : Tt c cc ni dung trn phi
c chun b, t vn cn tm hiu v kho st trc khi n n v; Nu cn vn g cha
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

170
r hoc cn tm hiu thm, nn trao i vi ng s v ngi hiu bit trc khi tip xc vi
khch hng.
Lu v tnh cch v uy tn ca khch hng :
- Mc tiu thm nh v tnh cch v uy tn khch hng hn ch n mc thp nht cc
ri ro ch quan ca khch hng gy nn nh : ri ro v o c, thiu nng lc trnh , thiu
kinh nghim kinh doanh, kh nng thch ng vi th trng cha nhy bn. phng pht hin
ngay t ban u nhng khch hng xu li dng.
- Ch nhng ch doanh nghip hay ngi vay vn cha c o to qua cc trng
lp. Khi quan h vay vn, khch hng c nhng li bng gi v li ch, gip c nhn, thn
trng vi nhng ch doanh nghip sp ngh hu, nhng ngi hay ru ch, c bc
- Cc thng tin khc c lin quan :
Bao gm cc thng tin th trng v cc tc ng n khon vay v ngi vay :
+ Tnh hnh th trng sn phm, d bo s bin ng ca gi c, th phn;
+ Nhng lnh vc kinh t, th trng ang c bin ng ln;
+ Xu th gii th, sp nhp;
+ Thng tin cn thit c lin quan v lm nh hng n ti sn bo m;
+ Cc thng tin v khch hng vay nh : tin cy ca nhng bo co ti chnh, lnh
vc u t, uy tn ca khch hng c nm bt qua lm vic trc tip v cc lung thng tin
khc cn k vi khch hng.
II/ Cc du hiu cn nhn bit v x l :
1/ T pha khch hng :
a/ Cc du hiu sau nay khi pht hin cn c kim tra ngay :
- Khch hng c ln trnh hoc thoi thc tr li cho Nhn vin ngn hng;
- Doanh thu bn hng gim;
- Khng thc hin c nhng n t hng;
- Cc khon thu tin v chm;
- Nhiu ti sn khng hat ng;
- Hng tn kho bn chm hoc gn nh khng bn c;
- Mua hoc bn hng cho mt nh cung cp c nht hay mt khch hng duy nht,
hoc chu nhiu chi phi vo s c quyn thng mi;
thng;
- p dng qu nhiu chnh sch chit khu khng ng nht v c chit khu bt
- B chi phi bi cc hat ng phi sn xut hoc khng c lin quan n hot ng sn
xut v kinh doanh lm nh hng n ngun vn kinh doanh;
- Lu chuyn tin mt rng gim;
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

171
- Khng tp trung xy dng v chun b thanh tan cc khon phi tr theo nh k,

hoc ngun thanh ton b thu hp vo ngy pht sinh nhu cu thanh ton m l do khng c
xc nh;
Lu : Khi mt du hiu pht sinh v phin din tuy khng ng k, nhng cng cn
phi ch xc nh r cc nguyn nhn v tc ng c th lm nh hng n khon vay.
b/ Cc du hiu c phn lai c th :
(1) T bo co ti chnh :
(a) T Bng tng kt ti sn :
- Ngn hng khng nhn c cc bo co ti chnh t ngi vay kp thi;
- Chu k cc khon phi thu b gin dn c v s tin v thi gian;
- Tin mt ca khch hng gim;
- Pht sinh tng t bin cc khon phi thu;
- H s ti sn ngn hn trn tng ti sn gim;
- Kh nng thanh khon/vn lu ng gim;
- C nhng thay i r rt v c cu ti sn dng trong sn xut kinh doanh;
- Nhng thay i ln i vi ti sn c nh;
- Cc khon d tr tng;
- Tp trung vn vo cc ti sn trung hn, nhng khng phi l ti sn c nh, hoc
cc ti sn khng tham gia vo trc tip sn xut kinh doanh;
- Tp trung ln vo ti sn v hnh;
- Gia tng mt cn i cc khon n ngn hn;
- Cc khon n di hn gia tng ng k;
- C cu bng tng kt thay i t bin v ng k;
- Pht sinh cc khon n i vay hoc cho CBCNV, c ng hoc cc n v khc
vay.
- Thay i ti khon ngn hng;
- Thi gian thu hi vn trung bnh i vi khon phi thu tng ln;
- C nhng thay i v chnh sch mua bn tr chm, tr gp;
- Ny sinh cc vn v gia hn i vi ngi mua, ngi bn v n NH;
- C s thay i v thay th ti khon i vi cc khon phi thu thng mi bng
cc khon phi thu khc;
duy nht;
- Doanh s bn hng ch tp trung vo mt i tng duy nht hay mt mn hng

- Pht sinh s tha hip trong vic thu hi cc khon phi thu;
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

172
- Pht sinh ln cc khon phi thu qu hn t cc n v trc thuc.

(b) T Bo co li, l :
- Doanh s bn hng gim;
- Doanh s bn hng t bin gia tng;
- C s chnh lch ng k gia doanh tng doanh thu v doanh thu thun;
- T l chi ph trn tng doanh thu tng ng k lm nh hng n li nhun;
- Doanh thu bn hng tng ln, nhng li nhun li gim;
- Cc khon l pht sinh t n qu hn tng ln;
- Tng doanh thu bn hng ko theo vic tng chi ph qun l khng cn i;
li nhun;
- Tng ti sn c gia tng so vi mc tng ca t sut Doanh thu bn hng trn

- Pht sinh mt vi khon l trong hot ng sn xut kinh doanh.
(2) T hat ng kinh doanh :
- Thay i phm vi kinh doanh;
- S liu ti chnh ngho nn v qun l t hiu qu;
- B tr nh my v thit b khng hp l;
- S dng km ngun nhn lc;
- Khng tn dng ht nng lc ca dy chuyn sn xut chnh, mt mt quyn phn

phi sn phm hoc ngun cung cp;
- Mt khch hng c nng lc ti chnh tt hoc nh cung cp chnh;
- Gim st ng k v gi tr ca tng n t hng, hp ng lm mt cn bng nng
lc sn xut kinh doanh hin hu;
- Xut hin du hiu u c hng tn kho khng bnh thng;
- Khng c kh nng duy tr vn hnh v bo hnh thit b, my mc;
- Thay th my mc, thit b li thi mt cch chm chp;
- Tn kho hng ha km cht lng, c cu tn kho khng hp l.
(3) Nhng du hiu lin quan n ngn hng :
- S d trn ti khon ngn hng gim;
- Khng tp trung, n gin v km ci trong vic xy dng k hach ti chnh;
- Tin tng qu nhiu vo kh nng thu hi cc khon n ngn hn m khng c mt
phng sch c th;
- Cc khon vay theo thi v, theo ma c nhng thay i ng k v s lng v thi
hn vay vn;
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

173
- Cc khon vay c gii trnh c nhiu ngun tr n, nhng khng th xc minh

c hoc c qu nhiu rng buc trong vic thu hi c cc ngun tr n ;
- Xut hin nhng ch n mi m khng th kim sat v khng c trnh by trc
cho ngn hng;
- Pht sinh nhng vn m khch hng cha tht s mun trnh by cho Nhn vin
Ngn hng, hoc c thu thp t cc thng tin khc khng phi t khch hng ngh vay vn.
(4) Nhng du hiu lin quan n qun tr doanh nghip :
- Thay i thi /thi quen c nhn ca nhng ngi ch cht ca doanh nghip;
- Thay i thi i vi ngn hng/Nhn vin ngn hng, c bit to ra cm gic
thiu hp tc;
- Ti din nhng vn trc trc nhng t ra qu t tin vo kh nng gii quyt ca
mnh;
- Khng c kh nng thc hin k hach c v nng lc c nhn v nng lc sn xut;
- Bo co v qun l ti chnh km;
- Chc nng iu hnh v phn cng x l cng vic, tnh hung biu hin s chp v,
khng ng b;
- Mo him khi mua bn, khi thc hin cng vic kinh doanh mi, lnh vc kinh
doanh mi hoc vi dy chuyn sn xut mi;
- Ln k hach bn hng, gi bn hng ha v dch v tch ri thc t v khng lng
c cc tc ng cn thit lm nh hng n gi bn hng ha v dch v;
- C s thay i, thay th t bin i vi nhng nhn vt chnh yu v nhng bin
ng ng k v quyn s hu ca cc nhn vt ny;
- Khng c kh nng thc hin c cc cam kt, tha thun theo k hach t ra;
- Cc dy chuyn c kh nng sinh li khng hat ng lin tc;
- Chm tr trong vic phn ng khi c s bin ng v th trng v iu kin kinh t;
- Khng nhn thy c nhng thnh cng trong qun l.
2/ Cc nguyn nhn t pha ngn hng :
- Quy trnh cho vay khng c tun th ng quy nh;
- NVTD c quan h c bit vi khch hng;
- Gim st thiu st sao ca cc cp qun l;
- Lnh o ngn hng qu c an khi ph duyt khon vay;
- B qua tnh trng thu chi, m khng xem y l mt tn hiu bt n v ti chnh ca
ngi vay;
- Khng th kim tra nh k hoc t xut i vi hat ng v ti sn kinh doanh ca
ngi vay;
Ngi son tho :
Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

174
- Cho vay da trn gi tr s sch khng tht ca doanh nghip, khng c kim tan v
xc minh v bo co ti chnh ca ngi vay;
- Khng th thu thp hoc b qua nhng bo co ca b phn thng tin tn dng hoc nhng
ngun tham kho tn dng khc;
- Khng th thu hi c khon vay mc d c th c nh ga l nhanh chng thu hi
c t ti sn th chp khi tnh hnh khon vay tr nn khng cu vn c;
- Khng th nh gi chnh xc hoc nh gi qu cao hoc khng qun l hp l ti sn
bo m;
- Gii ngn khi h s vay vn cha c han chnh;
- NVTD thc hin khon vay khng hp l, thin v tnh cm v nhng g nghe c t
khch hng m khng kim tra hoc khng kim tra, xc minh c;
- Khon cho vay c thc hin vi ngi vay vn mi hoc thiu kinh nghim;
- Cho vay mi vi gi tr cao hn nhng khng thm nh li mt cch thch ng i vi
ti sn bo m;
- o n;
- Khng phn tch lu chuyn tin mt v kh nng tr n ca ngi vay;
- NVTD cho vay khng kim tra hoc khng th kim tra tnh trng khon vay thng
xuyn;
- Vn vay khng c s dng ng mc ch m NVTD khng c gng xc nh li mc
ch thc s s dng ca khch hng;
- Vn vay khng c s dng vo lnh vc th trng m ngn hng quen thuc, cht
lng thng tin km;
- K hach tr n khng r rng v khng quy nh bng vn bn;
- Ngi vay gy kh khn trong vic kim sat v kim tra.
3/ Cc nguyn nhn t khon vay :
- H s cho vay thiu cht ch, nghi ng tin cy ca cc thng tin trong h s vay vn;
- Gi tr kh mi ca ti sn bo m thp;
- Lch trnh hon tr v ngun hon tr khng hp l.
4/ Cc nguyn nhn khc :
- Do thay i ca c ch chnh sch.
- Thay i gi c th trng nh hng trc tip n u ra ca sn phm u t;
- Khon vay u i, ch nh ca Chnh ph;
- Khon vay theo chng trnh kinh t.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

175
PH LC 8B. NI DUNG KIM TRA TNH TRNG THC T

CA TI SN BO M
Loi Ti sn Bo m
Cc yu t cn kim tra
Giy t c gi :
Nh : Tri phiu, Tn phiu, C phiu, Quyn ch s hu, ngun gc pht hnh, ngy pht
K phiu, S tit kim, ...
hnh, thi hn thanh ton, li sut p dng.
2. Kim kh qu, qu, ... :
Ngun gc, khi lng, t trng, chng loi, gi tr,
ring vng phi ch tui th d nh : vng
9999, vng 98, 96 ...
Bt ng sn :
Nh : Nh ca, Vt kin trc, ... gn lin Ni dung thm nh : Ngun gc, giy t v quyn s
vi quyn s dng t.
hu, quyn s dng, trch lc bn , hnh thc
chuyn nhng, tr gi theo khung ga nh nc, theo
gi th trng, li th thng mi, quy hoch xy
dng, kh nng bn, thanh l, ...
Hnh thc th chp, chuyn nhng : nh gi, th
tc ng k cng chng, giao dch bo m, th tc
bn giao, chuyn nhng, ...
ng sn :
Nh : Hng ho, Phng tin vn ti, ...
Ni dung thm nh :
Ngun gc, giy t v quyn s hu, quyn s dng;
S lng, chng loi, tnh nng k thut, thi hn s
dng;
Gi th trng;
Cc ri ro pht sinh trong qu trnh bo qun, s
dng, ...;
Kh nng, yu cu bo qun, ct gi;
Kh nng bn, thanh l, chuyn nhng.
Hnh thc cm c, chuyn nhng : nh gi, th tc
ng k cng chng, giao dch bo m, xc nh bn
bo qun, bn s dng, th tc bn giao, chuyn
nhng.
Cc quyn :
Nh : Quyn tc gi, quyn s hu cng
nghip, quyn i n, quyn c nhn
tin bo him, quyn khai thc ti
nguyn, li tc, quyn pht sinh t ti
sn cm c, th chp, ...
Ngi son tho :

Ngi duyt
:
Xc nh phm vi quyn, i tng c tha k,

hng quyn, i tng thc hin ngha v, thi
im pht sinh quyn v ngha v, gi tr quyn khi
thc hin.
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

176
6. Bo lnh ca bn th ba :
Phm vi, i tng, ni dung, mc , thi hn bo
lnh;
Nng lc, uy tn ca bn bo lnh;
Nng lc ti chnh ca bn bo lnh;
Mi quan h gia ngi bo lnh v ngi c bo
lnh;
iu kin khi thc hin ngha v bo lnh;
Bo lnh bng ti sn ?
7. Bo m bng ti sn hnh thnh t
vn vay :
Tnh php l v th tc bn giao v vic c th dng

ti sn loi ny lm bo m;
Tnh ton v kim tra li gi tr c tnh trong tng
lai ca ti sn dng lm bo m;
Ri ro c th xy ra nh hng ti gi tr ti sn lm
bo m.
8. Bo m khc theo quy nh ca php

lut :
Tnh php l v vic c th dng ti sn loi ny

lm bo m;
Tnh ton v kim tra li gi th trng ca ti sn
ny;
Nhng ri ro c th pht sinh nh hng n gi tr
ca ti sn;
Th tc bn giao ti sn.
9. Khng c bo m bng ti sn :
Xin xem Phn VI. Bo m Tin Vay - Thm nh
Ti Sn Bo m Tin Vay.
10. Kt hp cc loi bo m :
Tnh php l v vic c th dng ti sn loi ny
lm bo m;
Tnh ton v kim tra li gi th trng ti sn ny;
Ri ro pht sinh lm nh hng n gi tr ca ti
sn;
Th tc bn giao ti sn.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

177
PH LC 8C. CC PHNG PHP D TR S CU

1/ Phng php ng thng s hc
Cn c s tng trung bnh hng nm trong qu kh d tr s cu cho tng lai.
Phng php ny gin d, t tn cng, nhng khng chnh xc lm.
Th d :
S cu nm 1995
1.849
S cu nm 2000
2.974
S tng trong 5 nm
S tng trung bnh mi nm
S cu d tr
nm 2001
3.199 ( = 2.974 + 225)
nm 2002
3.424 ( = 3.199 + 225)
nm 2003
3.649 ( = 3.424 + 225), ...
1.125 ( = 2.974 - 1.849)

225 ( = 1.125/5)
2/ Phng php ng cong hnh hc

Cn c t l tng trung bnh hng nm trong qu kh tnh ra s cu d tr cho
tng lai :
Th d :
Nm
1995
1996
1997
1998
1999
2000
Cng
S cu qu kh
1.849
1.811
1.986
2.386
2.864
2.974
Din bin hng nm

/
(-) 38
(+) 175
(+) 400
(+) 478
(+) 110
T l (+), (-) so vi nm trc

/
(-) 2,05%
(+) 9,66%
(+) 20,14%
(+) 20,03%
(+) 3,84%
(+) 51,62%
T l tng trung bnh hng nm l : 51,62% / 5 = 10,3%

S cu d tr :
Nm 2001
3.280 (= 2.974 x 110,3%)
Nm 2002
3.618 (= 3.280 x 110,3%), ...
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

178
3/ Phng php ng thng thng k

Phng trnh tnh ton :
Trong
Vi
aX
+ b
XY
X2
X
n
Yc
S cu d tr cho mi nm
Tr s cho theo th t tnh ton
S cu thc s trong qu kh
S nm trong qu kh c thng k.
Nm
1995
1996
1997
1998
1999
2000
Cng
X2
0
1
4
9
16
25
55
X
0
1
2
3
4
5
15
Tnh ton :
Kt qu
Yc
Y
1.849
1.811
1.986
2.386
2.864
2.974
13.870
XY
0
1.811
3.972
7.158
11.456
14.870
39.267
39.267 / 55
714
15 / 5
Yc
714X + 3.
Theo phng trnh trn, nhu cu vo nm th 8 (tng ng ng nm 2003) l :

Y8
714 x 8 + 3
4/ Phng php ng bnh phng b nht (Least Square)

Phng trnh tnh ton :
Yc
Trong
Ngi son tho :

Ngi duyt
:
aX
n XY ( X)( Y)
n X2 ( X)2
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
5.715.
GIO TRNH TN DNG

Vi :
179
( X2)( X) ( X)( XY)
Yc
S cu d tr cho mi nm
n X2 ( X)2
p dng cch tnh ton nh th d trn v Phng php ng thng thng k, tr s

a, b s dng EXCEL tnh ton, hoc c th p dng mt s hm trong phn tnh
thng k ca EXCEL (Stastistical Functions).
5/ Phng php semi-log thng k

Phng trnh tnh ton :
logYc =
Trong
loga
logb
Xloga
logb
XlogY
X2
logY
=
n
Vi
Yc
S cu d tr cho mi nm
Trc ht tnh loga v logb theo cng thc nu trn, th vo vo phng trnh
tm logYc ca nm mun tm. C th tm trong bng logarithm, hoc s dng phn
tnh ton EXCEL bng hm LOG10(s cn tm).
6/ Phng php parabol thng k

Phng trnh tnh ton :
Trong
Yc
aX2
bX
n X2Y ( X2)( Y)
=
n [ X4 ( X)2]2
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

180
XY
X2
( X4)( X) X2( X2Y)
=
n X4 ( X2)2
Vi
Yc
S cu d tr cho mi nm
p dng cch tnh ton nh th d tnh ca Phng php ng thng thng k. Sau
khi tnh c cc tr s a, b, c th vo phng trnh s tm c Yc ca nm mun
tm.
Ngi son tho :

Ngi duyt
:
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :
GIO TRNH TN DNG

Ngi son tho :

Ngi duyt
:
181
Ngy son tho : //..

Ngy tu chnh : //..
Tu chnh ln :

Phan Viii Tham Dinh Khach Hang Vay

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GIO TRNH TN DNG

THM NH KHCH HNG VAY

NI DUNG CHI TIT.................................................................................................................. 15

Tnh hnh sn xut ....................................................................................................... 23

Tnh hnh bn hng ...................................................................................................... 23

(b) Tm hiu v phn tch v ti chnh khch hng ........................................................... 25

Ngy son tho : //..

GIO TRNH TN DNG

(3) nh gi mc p ng mt s iu kin v ti chnh ............................................ 26

Mc tiu ca PA / DA nhm t n ni dung g ?..................................................... 32

Mc ph hp xu th pht trin ............................................................................... 32

Mc ph hp vi mc tiu pht trin ca ngnh, vng, a phng ..................... 32

ng gp vo ngn sch ............................................................................................. 33

To ra ngun ngoi t .................................................................................................. 34

T l sinh li kinh t hay x hi ca d n .................................................................. 34

Cch tnh ton t l sinh li kinh t hay x hi ca d n .......................................... 34

nh gi v nhu cu sn phm ca PA / DA .............................................................. 35

Ni dung cn kho st ................................................................................................. 35

Cn phn loi s cu d tr ......................................................................................... 36

Yu cu ca vic nh gi v nhu cu sn phm ........................................................ 36

Gi tr ca cc phng php d tr v cc cn c dng d tr ............................ 36

Tham kho Ph Lc 8C CC PHNG PHP D TR S CU. ................................ 37

Ngy son tho : //..

GIO TRNH TN DNG

D tr s cu bng cc d kin khc .......................................................................... 37

S hp l ca s cu sau iu chnh ........................................................................... 38

nh gi v cung sn phm ......................................................................................... 38

Kh nng cnh tranh ca sn phm ............................................................................. 39

Th trng xut khu ................................................................................................... 40

Phng thc tiu th v mng li phn phi ............................................................ 40

Kh nng sn xut v tiu th sn phm ca PA / DA ................................................ 41

nh gi kh nng cung cp nguyn, nhin vt liu ................................................... 41

nh gi phng din k thut ................................................................................... 42

Phn tch yu t kinh t ca a im xy dng .......................................................... 42

Quy m sn xut v sn phm ca DA ....................................................................... 43

Cng ngh k thut...................................................................................................... 43

Quy m, gii php xy dng ....................................................................................... 46

Gii php xy dng ..................................................................................................... 46

nh gi tc ng mi trng v gii php x l ....................................................... 48

nh gi v phng din t chc, qun l thc hin DA ........................................... 48

nh gi phng n ngun vn .................................................................................. 49

Cc phng php thm nh ....................................................................................... 49

Mc ch c th v hng s dng vn u t ........................................................... 50

Ngi son tho :

Ngy son tho : //..

GIO TRNH TN DNG

Nhu cu vn u t theo tin thc hin d n ........................................................ 50

Hiu sut vn u t .................................................................................................... 52

Mc tiu hao vn .................................................................................................... 52

nh gi hiu qu v mt ti chnh ............................................................................. 52

nh gi v tnh kh thi ca ngun vn, c cu vn u t ....................................... 52

nh gi v mt th trng, phng n v kh nng tiu th sn phm, dch v ca

nh gi v kh nng cung cp nguyn, nhin vt liu v c tnh ca dy chuyn

Xc nh trch nhim ti chnh ca ch d n ............................................................ 53

Phn tch ri ro d n .................................................................................................. 54

Ri ro v c ch chnh sch ......................................................................................... 54

(b) Tnh ton hiu qu ti chnh, kh nng tr n ca PASXKD / DAT ....................... 56

Phn cho vay ngn hn ................................................................................................ 56

C s tnh ton ............................................................................................................ 56

Tin hnh ..................................................................................................................... 57

Phn cho vay trung hn ............................................................................................... 57

Phn tch v c lng s liu tnh ton ..................................................................... 59

Tin hnh ..................................................................................................................... 59

Ngi son tho :