Chuyn Thc Tp Tt Nghip

GVHD: Nguyn Ngc Uyn Phng

BO CO THC TP
Tn

: Lu Dng Diu Hng

Lp

: 35K02.2

n v thc tp

: Cng Ty C Phn Vin Thng FPT (FPT Telecom)

Chi nhnh Nng

a ch

: 173 Nguyn Ch Thanh Nng

V tr thc tp

: Nhn Vin Phng Kinh Doanh.

Trng phng kinh doanh

: L Xun Tng

Ngi hng dn trc tip

: Nguyn c Tng ( ngh vo ngy 20/02/2013 )

: Nguyn c Vit ( Trng nhm kinh doanh )

Gio vin ph trch hng dn : Nguyn Ngc Uyn Phng.

Thi gian thc tp : T 31/12/2012 n 27/4/2013.
I. Lch thc tp:
Ngy Th 2

Th 3

Th 4

Th 6

Th 7

Thi

8h-11h30

8h-11h30

14h-17h20

14h-17h20

gian

14h-17h30

14h-17h20

I. Gii thiu tng quan v cng ty.

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1. Tp on FPT
1.1. Gii thiu chung.
Thnh lp ngy 13/09/1988, n nay, sau hn 23 nm, FPT lun l cng ty cng
ngh thng tin v vin thng hng u Vit Nam.
FPT vi 9 cng ty thnh vin, cung cp dch v ti gn 40 tnh thnh ti Vit Nam,
m rng th trng ton cu, c mt ti 10 quc gia trn th gii bao gm: Lo,
Campuchia, Nht Bn, M, Php, Singapore, Australia, Thi Lan, Philippines, Malaysia.
Tp trung vo cng ngh thng tin v vin thng, FPT cung cp cc dch v: Tch hp h
thng; Gii php phn mm; Gia cng phn mm, Dch v ni dung s; Dch v d liu trc
tuyn; Dch v Internet bng thng rng; Dch v knh thu ring; Phn phi, bn l sn
phm cng ngh thng tin v vin thng; Sn xut cc sn phm cng ngh; Dch v tin
hc; gio dc - o to cng ngh.
FPT ang lm ch cng ngh trn tt c cc hng pht trin ca mnh vi cc chng ch
ISO cho tt c cc lnh vc hot ng, CMMi cho pht trin phn mm. FPT l i tc cao
cp ca nhiu tp on cng ngh hng u th gii nh Microsoft, IBM, Cisco, HP, SAP,
Nokia, FPT cng ang s hu trn 1,700 chng ch cng ngh cp quc t ca cc i
tc cng ngh hng u th gii. y l nn tng vng chc, gip FPT khng ngng to
nn nhng gi tr gia tng hiu qu cho khch hng v hng triu ngi tiu dng Vit
Nam.
FPT t ho l cng ty tp trung ng o cc cn b tin hc nht Vit Nam. Tnh
n ht ngy 31/12/2011, tng s cn b cng nhn vin ca FPT l 11.209 ngi.
1.2. S mnh v vin cnh
* S mnh: FPT mong mun tr thnh mt t chc kiu mi, giu mnh bng n
lc lao ng sng to trong khoa hc k thut v cng ngh, lm khch hng hi lng,
gp phn hng thnh quc gia, em li cho mi thnh vin ca mnh iu kin pht trin
ti nng tt nht v mt cuc sng y v vt cht, phong ph v tinh thn.
* Vin cnh : FPT phi tr thnh Tp on Ton cu Hng u v dch v thng
minh.

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* H thng cc gi tr ct li : "Ngi FPT tn trng c nhn, i mi v ng

i. y l ngun sc mnh tinh thn v ch em n cho FPT thnh cng ni tip thnh
cng. Tinh thn ny l hn ca FPT, mt n i FPT khng cn l FPT na. Mi ngi
FPT c trch nhim bo v n cng tinh thn FPT.
Lnh o cc cp ngi gi la cho tinh thn ny cn ch cng, gng mu v
sng sut. C nh vy FPT s pht trin v trng tn cng thi gian".
1.4. Cc cng ty thnh vin
+ Cng ty Vin thng FPT
+ Cng ty Dch v Trc tuyn FPT
+ Cng ty Phn mm FPT
+ Cng ty H thng thng tin FPT
+ Cng ty Thng mi FPT
+ i hc FPT
+ Cng ty Bn l FPT
+ Cng ty Dch v Tin hc FPT.
2. Cng Ty C Phn Vin Thng FPT ( FPT Telecom ).
2.1. Gii thiu chung.
Cng Ty C Phn Vin Thng FPT ( FPT Telecom ) l mt cng ty thnh vin thuc
tp on FPT.
c thnh lp ngy 31/01/1997, Cng ty C phn Vin thng FPT (FPT
Telecom) khi u t Trung tm Dch v Trc tuyn vi 4 thnh vin sng lp cng sn
phm mng Intranet u tin ca Vit Nam mang tn Tr tu Vit Nam TTVN. Sau hn
15 nm hot ng, FPT Telecom tr thnh mt trong nhng nh cung cp dch v vin
thng v Internet hng u khu vc vi trn 3.500 nhn vin, 45 chi nhnh trong v ngoi
nc. Hin nay, FPT Telecom ang cung cp cc sn phm, dch v chnh bao gm:
+ Internet bng rng: ADSL/VDSL, TriplePlay, FTTH
+ Knh thu ring, Tn min, Email, Lu tr web, Trung tm d liu

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+ Cc dch v gi tr gia tng trn Internet: Truyn hnh trc tuyn (OneTV), in
thoi c nh (VoIP), Gim st t xa (IP Camera), Chng thc ch k s (CA), in ton
m my (Cloud computing),...
* Cc lnh vc hot ng ca FPT Telecom.
+ Cung cp h tng mng vin thng cho dch v Internet bng thng rng
+ Cung cp cc sn phm, dch v vin thng, Internet
+ Dch v gi tr gia tng trn mng Internet, in thoi di ng
+ Dch v tin nhn, d liu, thng tin gii tr trn mng in thoi di ng
+ Cung cp tr chi trc tuyn trn mng Internet, in thoi di ng
+ Thit lp h tng mng v cung cp cc dch v vin thng, Internet
+ Xut nhp khu thit b vin thng v Internet.
2.2. Lch s hnh thnh v pht trin.
Tin thn ca Cng ty C phn Vin thng FPT (FPT Telecom) l Trung tm FPT
Internet (FOX), thnh lp ngy 31 thng 3 nm1997 ti H Ni.
+Nm 1999: FPT Telecom cung cp dch v thit k v lu tr website.
+Nm 2001:Thnh lp t bo in t u tin ti Vit Nam - Vnexpress.net vo ngy
26/2/2001.
+ Nm 2002:Tr thnh nh cung cp kt ni Internet Exchange Provider.
+ Nm 2003: Trung

tm

FPT Internet c chuyn

i thnh Cng

ty

Truyn thng FPT (FPT Communications) v thnh lp chi nhnh ti TP HCM. Thng
8/2003, c cp giy php cung cp dch v ng dng Internet trong vin thng OSP (Online
Service Provider); cung cp dch v th Internet Phone, Internet bng thng rng ti H Ni v
TP HCM.
+Nm 2004: M thm nhiu ng kt ni Internet quc t.
+Nm 2005: Cng ty Truyn thng FPT c chuyn i thnh Cng ty C phn
Vin thng FPT (FPT Telecom), c cp giy php thit lp mng v cung cp dch v vin
thng vo thng 9. ng thi, k hp ng c quyn pht hnh cc tr chi trc tuyn gm
Priston Tale (tr gi 2,1 triu USD) v MU (2,9 triu USD).

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+Nm 2006: FPT Telecom c cp cc giy php trin khai th nghim

dch v Wimax v thit lp mng cung cp dch v vin thng c nh ni ht.
+Nm 2007: Thnh lp Cng ty C phn Dch v Trc tuyn FPT (FPT Online),
Cng ty TNHH Vin thng FPT Min Bc, Cng ty TNHH Vin thng FPT Min Nam, Cng
ty TNHH D liu Trc tuyn FPT. m rng th trng, FPT Telecom lp cc chi nhnh
ti Hi Phng, ng Nai, Bnh Dng. Thng 10 v thng 12, FPT Telecom c cp Giy
php thit lp mng cung cp dch v vin thng lin tnh v cng kt ni quc t, v Giy php
thit lp mng th nghim dch v Wimax. c bit, Cng ty tr thnh thnh vin chnh thc
ca Lin minh AAG (nhm cc cng ty vin thng hai bn b Thi Bnh Dng), tham gia u
t vo tuyn cp quan quc t trn bin Thi Bnh Dng.
+ Nm 2008: FPT Telecom c cp Giy php cung cp dch v vin thng s
dng giao thc IP (VoIP). ng thi, thnh lp Cng ty TNHH Truyn thng FPT, Cng ty
TNHH Mt thnh vin Vin thng Quc t FPT v Cng ty TNHH Truyn thng Tng tc
FPT (iTV).
+Nm 2009: B Chu Th Thanh H c b nhim lm Tng Gim c Cng FPT
Telecom vo thng 8FPT Telecom trin khai thnh cng d n th nghim cng ngh
Wimax di ng vi tn s 2,3 Ghz; Trin khai gi dch v vin thng Triple Play - tch hp 3
dch v trn cng mt ng truyn (truy cp Internet, in thoi c nh v truyn hnh
Internet). Nm 2009 c coi l nm m mang b ci ca FPT Telecom khi m rng a bn
ti hng lot tnh, thnh gm: Ngh An, Nng, Cn Th, Nha Trang (Khnh
Ha),

Bc

Ninh,

Bun M Thut

(k

Lk), Thi

Nguyn,

Kin

Giang,

Bnh

Thun, Hu, An Giang, Lt ( Lm ng), Nam nh, Qung Ninh v Thanh Ha.
n cui nm 2009, FPT Telecom c mt tng cng ti 22 tnh thnh ph trn ton quc.
2.3 . S mnh.
Tr thnh Nh cung cp dch v vin thng y v ni dung s th h mi
Vi phng chm Mi dch v trn mt kt ni, FPT Telecom lun khng ngng
nghin cu v trin khai tch hp ngy cng nhiu cc dch v gi tr gia tng trn cng mt
ng truyn Internet nhm em li li ch ti a cho khch hng s dng. ng thi, vic
y mnh hp tc vi cc i tc vin thng ln trn th gii, xy dng cc tuyn cp quang
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quc t l nhng hng i c trin khai mnh m a cc dch v tip cn vi th

trng ton cu nhm thc hin s mnh ca mnh v nng cao hn na v th ca FPT
Telecom ni ring v cc nh cung cp dch v vin thng Vit Nam ni chung.
II. Cu trc t chc, lao ng v ngun lc ca cng ty.
1. C cu t chc
* S c cu t chc ca tng cng ty. ( nm 2009 )
i Hi ng C ng

Ban Kim Sot

Hi ng Qun Tr

Ban Tng Gim c

Ban
TCKT

Vn
phng

Cty TNHH
vin thng
FPT min
Bc

Ban
KS
ni
b

Ban
nhn
s

Cty TNHH
vin thng
FPT min
Nam

Lu Dng Diu Hng _35K02.2

Ban
truyn
thng

Ban vin
thng v
m bo
CL

Cty TNHH
vin thng
FPT min
Trung

TT
iu
hnh
mng

Cty c
phn dch
v trc
tuyn FPT

TT
R&
D

TT h
thng
TT

Cty TNHH
vin thng
quc t
FPT

TT
pht
trin
truyn
hnh

D n
tt in
t

Cty TNHH
mng li
FPT

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* S c cu t chc FPT Telecom chi nhnh nng

QA ( Ban kim

Gim c chi nhnh

Phng

Phng

kinh

Ton

doanh

B
phn
Kinh
Doanh

Phng
dch v
khch
hng

B
phn
D n

B
phn
Giao
Dch

B.P
Cng
thu hi
n

sot )

Phng
Mar v
t chc
s kin

Phng
k
thut

B
phn
Bo Tr

B
Phn
Trin
Khai

Phng
tng
hp

B
Phn
Hnh
Chnh

B
Phn
Nhn
S

2. Lao ng
Tnh n cui nm 2009, tng s cn b nhn vin (CBNV) ca FPT Telecom l
2.813 nhn vin, tng khong 40% so nm 2008, vi tui trung bnh 26,98. S lng
CBNV tng ng k do FPT Telecom trong nm 2009 lin tc pht trin vng ph, xy
dng cc chi nhnh trn ton quc.
Vi ch trng nng cao dn trnh ca CBNV, nhn vin mi c trnh i hc
chim t l cao hn so vi nhng nm trc. C cu trnh cn b: T l i hc nm
2009 l 51%, tng so vi nm 2008, trong khi t l di i hc gim. T l trn i hc
ca cng ty vn gi mc c: chim 1%.
Ti chi nhnh Nng: C khong 115 nhn vin .
3. Cc ngun lc khc ca cng ty.
3.1. Ngun lc hu hnh
* C s vt cht, h tng.
Tr s mi chi nhnh FPT ti Nng c xy dng ti 318 L Dun s c a
vo hot ng vo u thng 3.
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H thng c s h tng vin thng l mt yu t rt quan trng, gip cng ty c th

cung cp dch v cho khch hng.
+ Nm 2010, FPT Telecom tin hnh xy dng tuyn trc Bc Nam u tin v
u t ng s hu tuyn cp bin quc t th hai, nhm ch ng hon ton h tng
vin thng, tin ti cung cp dch v tin tin v cht lng tt nht cho khch hng.
+ Ti Nng : Hin nay, trn a bn thnh ph Nng , h thng c s h tng
ca FPT c u t kh nhiu, c bit l ti 2 qun Hi Chu , Thanh Kh. Cn rt
nhiu khu vc th trng tim nng, nhng hin nay h tng ca cng ty c rt t hoc cha
c nh khu vc qun Ng Hnh Sn, qun Lin Chiu. Tng chi ph c tnh u t vo h
tng ca FPT ti Nng hin nay l.Trong 1 nm, cng ty s tin hnh u t h tng 2
ln, nu th trng pht trin mnh th s u t 3 ln/ 1 nm.
3.2 Cc ngun lc v hnh
* Con ngi.
Ti FPT Telecom mi trng lm vic rt l khc nghit, p lc cng vic rt cao c
tnh o thi cao. Nhng nhn vin no thiu nng lc ph hp vi cng vic s khng th
tn ti lu di ti FPT. Ti FPT nng lc quan trng hn rt nhiu so vi bng cp, do ,
mi con ngi, mi nhn vin trong FPT u phi c nng lc lm vic thc s tt. i ng
nhn vin c nng lc tt chnh l mt yu t quan trng khng th thiu to nn thnh cng
ca FPT trong nhng nm qua.
* Vn ha t chc.
Vn ha t chc ca FPT Telecom ( cng nh cc cng ty thnh vin khc) u chu
nh hng t vn ha chung ca tp on FPT
Vn ha FPT l cht keo gn kt ngi FPT , thc y mi ngi FPT lm vic
hng say v cng hin nhiu hn cho s pht trin ca cng ty.
Vn hoa FPT trc ht l vn ha ng x FPT , l tinh thn m ngi FPT hng ti:
ngi FPT cn Tn trng c nhn i mi ng i, lnh o FPT cn Ch cng
Gng mu Sng sut.
Cc gi tr vn ha truyn thng tt p ca FPT c tuyn truyn, lu gi v pht
trin thng qua cc sch s k, cc tuyn tp, ni san Chng ta, phim nh, a CD, cc tc
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phm vn th, hi ho, iu khc, cc l hi truyn thng, phong tro vn ho, th thao,
cc hot ng on.
i vi chi nhnh FPT Telecom ti Nng, vn ha t chc ca tp on FPT
c th hin rt r rng. Cc nhn vin trong cng ty rt tch cc gip nhau trong cng
vic, thng xuyn h tr ln nhau khi gp kh khn. i vi cng vic, cc nhn vin
lm vic ht mnh hon thnh mc tiu cng vic. i vi cc hot ng vui chi gii
tr ca phng kinh doanh vo ngoi gi lm vic hay cui tun, cc thnh vin u tham
gia rt nhit tnh, to khng kh vui v, gn kt gia cc nhn vin vi nhau. Cp lnh o
nh Gim c, trng phng kinh doanh rt ch trng n vic to dng vn ha cho nhn
vin ca mnh.
III. M t v phn tch kt qu hot ng kinh doanh ca n v.
BNG CN I K TON CA CNG TY.

n v tnh: VN
Nm 2009

Nm 2010

Nm 2011

7,078,475,053

10,469,862,69
6 16,538,845,332

3,748,641,130

4,792,418,336

7,300,810,126

Tin v cc khon tng ng tin

1,977,236,300

2,807,252,731

2,781,455,369

Cc khon u t ti chnh ngn hn

1,596,590,623

1,768,425,797

1,741,097,374

1,859,807,516

2,979,033

244,068,231

1,062,956,618

3,329,833,923

5,677,444,360

9,238,035,206

-17,035

3,082,569,396

4,318,140,264

7,551,045,345

53,189,323

Ti sn di hn khc

247,264,527

1,359,304,096

1,633,817,573

Tng cng ngun vn

7,078,475,053

Tng cng ti sn
Ti sn ngn hn

Cc khon phi thu ngn hn

Ti sn ngn hn khc
Ti sn di hn
Cc khon phi thu di hn
Ti sn c nh
Cc khon u t ti chnh di hn

Lu Dng Diu Hng _35K02.2

10,469,862,69 16,538,845,332
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6

Vn vay

3,474,701,522

3,807,866,994

8,044,572,048

I. N ngn hn

3,472,980,134

3,805,817,368

5,979,963,661

1. Phi thu ngi bn

1,280,254,438

2,145,245,836

2,821,102,032

59,761,367

58,204,455

84,324,120

388,983,092

215,183,105

886,172,168

4. Phi tr cng nhn vin

11,269,649

181,074,980

251,858,813

5. Chi ph phi tr

12,142,687

91,810,889

230,063,794

438,599,085

133,374,869

1,720,568,901

675,699,018

1,573,067,865

II. N di hn

1,721,388

2,049,626

2,064,608,387

1. Phi tr di hn ngi bn

1,721,388

1,127,548,962

2. Phi tr di hn khc

8,798,800

3. Vay v n di hn

919,426,430

4. D phng tr cp tht nghip

2,049,626

8,834,195

Vn ch s hu

3,603,773,531

6,661,995,702

8,494,273,284

I. Vn ch

3,440,187,883

6,649,982,814

8,421,937,683

1. Vn iu l

1,873,173,032

4,239,980,418

6,109,771,000

-270

-7,618

-8,816,600

3. Chnh lch t gi hi oi

48,869

4. Qu d phng ti chnh

419,755,427

413,138,550

1,567,015,121

1,990,205,718

1,907,844,733

II. Ngun kinh ph v qu khc

163,585,648

12,012,888

72,335,601

1. Qu khen thng, phc li

163,585,648

12,012,888

72,335,601

2. Ngi mua tr tin trc

3. Thu v cc khon phi np nh
nc

6. Phi tr ni b
7. Cc khon phi tr, phi np ngn
hn khc

2. C phiu qu

5. Li nhun cha phn phi

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Phn tch khi v ch s bng cn i k ton

Tng cng TI SN
A.Ti sn ngn hn
1.Tin v cc khon
tng ng tin
2.Cc khon u t ti
chnh ngn hn
3.Cc khon phi thu
ngn hn
4.Ti sn ngn hn
khc
B.Ti sn di hn
1.Cc khon phi thu
di hn
2.Ti sn c nh
3.Cc khon u t ti
chnh di hn
4.Ti sn di hn khc
Tng cng NGUN
VN
A.Vn vay
I. N ngn hn
1. Phi thu ngi bn
2. Ngi mua tr tin
trc
3. Thu v cc khon
phi np nh nc
4. Phi tr cng nhn
vin

Phn tch khi

Nm
Nm
Nm
2009
2010
2011
100%
100%
100%
52.96
44.14
% 45.77%
%

Phn tch ch s
Nm
Nm
Nm
2009
2010
2011
100%
148%
234%
100%

128%

195%

100%

142%

141%

9.65%

100%

0%

0%

24.98% 16.63% 11.25%

100%

98%

105%

6.43%
55.86
%

100%

8193%

35681%

100%

171%

277%

0.00% 0.00% 0.00%

43.55% 41.24% 45.66%

100%
100%

0%
140%

0%
245%

0.32%
9.88%

100%
100%

0%
550%

0%
661%

100%
100%
100%
49.09
36.37
48.64
%
%
%
49.06% 36.35% 36.16%
18.09% 20.49% 17.06%

100%

148%

234%

100%
100%
100%

110%
110%
168%

232%
172%
220%

27.93% 26.81% 16.82%

0.00%

0.04%
47.04
%

0.00%

2.33%
54.23
%

0.00% 0.00%
3.49% 12.98%

0.84%

0.56%

0.51%

100%

97%

141%

5.50%

2.06%

5.36%

100%

55%

228%

0.16%

1.73%

1.51%

100%

1607%

2235%

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Chuyn Thc Tp Tt Nghip

5. Chi ph phi tr
6. Phi tr ni b
7. Cc khon phi tr,
phi np ngn hn khc
II. N di hn
1. Phi tr di hn
ngi bn
2. Phi tr di hn khc
3. Vay v n di hn
4. D phng tr cp
tht nghip

0.17%
0.00%

GVHD: Nguyn Ngc Uyn Phng

1.39%
0.81%

100%
100%

756%
0%

6.45% 9.51%
0.02% 12.48%

100%
100%

39%
91%
119% 119939%

0.00%
0.00%
0.00%

6.82%
0.05%
5.56%

100%
100%
100%

0%
0%
0%

65502%
0%
0%

0.00% 0.02% 0.05%

50.91
63.63
51.36
%
%
%
48.60% 63.52% 50.92%
26.46% 40.50% 36.94%
0.00% 0.00% -0.05%

100%

0%

0%

24.31%
0.02%
0.02%
0.00%
0.00%

0.88%
4.19%

B.Vn ch s hu
I. Vn ch
1. Vn iu l
2. C phiu qu
3. Chnh lch t gi hi
oi
0.00% 0.00% 0.00%
4. Qu d phng ti
chnh
0.00% 4.01% 2.50%
5. Li nhun cha phn
phi
22.14% 19.01% 11.54%
II. Ngun kinh ph v
qu khc
2.31% 0.11% 0.44%
1. Qu khen thng,
phc li
2.31% 0.11% 0.44%
Qua bng phn tch khi trn ta thy :

100%
100%
100%
100%

1895%
0%

185%
236%
193%
245%
226%
326%
2821% 326540%

100%

0%

0%

100%

0%

0%

100%

127%

122%

100%

7%

44%

100%

7%

44%

* V phn ti sn : Ti sn ngn hn v ti sn di hn ca cng ty chim t trng

tng ng nhau.
+ V ti sn ngn hn, trong giai on 2009-2011 t trng ti sn ngn hn c xu
hng gim nh qua cc nm. Trong tin v cc khon tng ng tin v cc khon
phi thu ngn hn chim t trng cao nht trong ti sn ngn hn, tuy nhin, c 2 khon mc
ny u c xu hng gim. ng ch l cc khon u t ti chnh ngn hn nm 2011 c
t trng tng t bin ( t 0% nm 2010 ln n 9.65% nm 2011) cho thy cng ty ang
kh ch trng vo vic u t ti chnh ngn hn. Trong 3 nm 2009-2010 ti sn ngn hn
tng 95% ( tng ng vi )
Lu Dng Diu Hng _35K02.2

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Chuyn Thc Tp Tt Nghip

GVHD: Nguyn Ngc Uyn Phng

+ V ti sn di hn, trong giai on 2009-2011, t trng ti sn di hn c xu hng

tng . V t trng ti sn di hn th ti sn c nh di hn chim t trng cao nht, iu ny
hp l v ti sn chnh ca cng ty bao gm nh xng v h thng c s h tng trang thit
b mng u c thi gian s dng lu di . Cc khon phi thu di hn v u t ti chnh
di hn chim t trng rt nh, hu nh khng ng k. Trong 3 nm 2009-2011, ti sn di
hn ca cng ty tng 177% ( tng ng vi.), tc tng gn gp i so vi ti sn ngn
hn.
* V phn ngun vn : Vn ch s hu v vn vay ca cng ty c t l cng gn
nh tng ng nhau, khng chnh lch qu nhiu. Trong , vn ch chim t l nhiu
hn vn vay, trong 3 nm 2009-2011, vn ch u chim t l trn 50%, cao nht l nm
2010 vi t l 63.63%.
+ V phn vn vay, n ngn hn chim t trng ln nht. N di hn chim t trng
rt nh, dng nh khng ng k, tuy nhin, nm 2011 t trng n di hn tng t ngt
( t 0.02% nm 2010 ln n 12.48% nm 2011. Trong 3 nm 2009-2011, vn vay ca cng
ty tng 132% ( tng ng vi .)
+ V phn vn ch s hu : Vn ch lun chim t trng ln nht, cc ngun kinh ph
v qu khc chim t trng nh, dng nh khng ng k. Trong 3 nm 2009-2011, vn
ch s hu ca cng ty tng 145% (tng ng vi .)
Qua phn tch cu trc ti sn v ngun vn cho thy, t trng ti sn v ngun vn
ca cng ty c s chnh lch ln. Ti sn v ngun vn ch tp trung nhiu vi mt vi
khon mc ng ch nh phn tch trn, cc khon mc khc rt nh, hu nh khng
ng k.
BNG : BO CO KT QU HOT NG KINH DOANH 2009-2011
n v tnh : VN
Ch tiu

Nm 2009

Doanh thu bn hng v cung cp

dch v
Gi vn hng bn
Lu Dng Diu Hng _35K02.2

Nm 2010

Nm 2011

20,710,829,93
4,720,745,754
4,928,301,981

0
17,677,687,88

53,300,763,548
19,763,082,738
Page 13

Chuyn Thc Tp Tt Nghip

GVHD: Nguyn Ngc Uyn Phng

Li nhun gp
Chi ph bn hng
Chi ph qun l doanh nghip
Li nhun thun t hot ng kinh

-207,556,227
1,282,258,394
4,204,225,737

doanh
Thu nhp khc
Chi ph khc
Li nhun khc
Li nhun k ton trc thu v li
Doanh thu hot ng ti chnh
Chi ph ti chnh

-5,694,040,358
1,540,010
1,540,010
-5,692,500,348
6,360,050

Li nhun k ton trc thu

-5,686,140,298
Thu thu nhp doanh nghip
-1,449,825,416
Li nhun sau thu
-4,236,314,882
( Ngun : Bo co ti chnh t phng k ton. )

4
3,033,142,046
1,267,241,299
3,627,560,159
-1,861,659,412
4,720,000
1,729,500
2,990,500
-1,858,668,912
13,649,667

33,537,680,810
2,768,357,662
15,427,954,432
15,341,368,716
1,458,193,703
1,506,400,992
-48,207,289
15,293,161,427
935,623,065
399,215,639

-1,845,019,245 15,829,568,853
-520,099,139
3,857,364,607
-1,324,920,106 11,972,204,246

Phn tch khi v ch s ca bo co kt qu hot ng kinh doanh

Phn tch khi
Nm
Nm
Nm

Nm

2009

2009

2010

2011

Phn tch ch s
Nm
Nm
2010

2011

Doanh thu bn hng v cung

cp dch v
Gi vn hng bn
Li nhun gp
Chi ph bn hng
Chi ph qun l doanh nghip
Li nhun thun t hot

100%
104%
-4%
27%
89%

100% 100%
85.4% 37%
14.6% 63%
6.1%
5%
17.5%
29%

100%
100%
100%
100%
100%

439%
359%
-1461%
99%
86%

1129%
401%
-16158%
216%
367%

ng kinh doanh
Thu nhp khc
Chi ph khc
Li nhun khc
Li nhun k ton trc thu

-121%
0%
0%
0%

-9.0%
0.0%
0.0%
0.0%

29%
3%
3%
0%

100%
100%
100%
100%

33%
306%
0%
194%

-269%
94687%
0%
-3130%

v li
Doanh thu hot ng ti chnh
Chi ph ti chnh
Li nhun k ton trc thu

-121%
0%
0%
-120%

-9.0%
0.1%
0.0%
-8.9%

29%
2%
1%
30%

100%
100%
100%
100%

33%
215%
0%
32%

-269%
14711%
0%
-278%

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Chuyn Thc Tp Tt Nghip

Thu thu nhp doanh nghip
Li nhun sau thu

GVHD: Nguyn Ngc Uyn Phng

-31%
-90%

-2.5%
-6.4%

7%
22%

100%
100%

36%
31%

-266%
-283%

Phn tch kt qu hot ng kinh doanh:

Doanh thu ca cng ty c xu hng tng rt mnh. Nm 2010 tng 338 % ( tng
ng vi .) so vi nm 2009, v nm 2011 tng 157,4 % ( tng ng vi ) so vi nm
2010 . S tng ln ny l do giai on 2009-2011 l giai on m cng ty mi thm nhp
vo th trng Nng, th trng lc ny ang cn nhiu tim nng i vi cc sn phm
v dch v ca cng ty, do doanh thu 2009-2010 tng 338%, nhng giai on 2010-2011
khi th trng h nhit bt th mc tng doanh thu cn 157,4 %.
Mc d trong giai on 2009-2010, doanh thu tng rt nhanh li nhun thun ca
cng ty trong giai on ny li b m, nguyn nhn d thy l do gi vn hng bn, chi ph
bn hng, chi ph qun l doanh nghip qu cao so vi doanh thu, cng ty kinh doanh km
hiu qu. Nm 2011, li nhun thun t gi tr dng ( tng) , cho thy cng ty kim
sot chi ph hiu qu hn v mc chi ph b ra mang li nhiu ng doanh thu hn. Phn
tch chi ph di y s cho chng ta thy r thm nguyn nhn lm cho li nhun ca cng
ty b m trong giai on 2009-2010:
Phn tch chi ph: Qua bng phn tch khi ta thy, chi ph nh hng ln nht n
li nhun gp ca cng ty chnh l gi vn hng bn. Gi vn hng bn lun chim t trng
cao nht. Trong 3 nm 2009-1011 th t trng gi vn hng bn so vi doanh thu c xu
hng gim.
Ta c th thy chi ph b ra trong giai on 2009-2010 nhiu hn so vi doanh thu
mang li. Nguyn nhn ch yu d thy l trong giai on ny, cng ty u t chi ph vo c
s hng tng nhiu m rng th trng lm cho chi ph phn b vo gi vn hng bn
cao, thm vo , c s h tng lc ny cha hot ng c ti u, lm cho doanh thu
thp, kt qu l li nhun gp 2009 b m (-207,556,227) v li nhun gp 2010 ch c
3,033,142,046 . Thm vo , y l lc cng ty thc hin nhiu cc chng trnh khuyn
mi nhm mc ch gia tng lng khch hng, nhng cc chng trnh khuyn mi khng
hp l lm cho doanh thu em li mc d cao nhng khng b p chi ph b ra,
Lu Dng Diu Hng _35K02.2

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Chuyn Thc Tp Tt Nghip

GVHD: Nguyn Ngc Uyn Phng

chi ph qun l doanh nghip trong giai on ny cng cao, do nm 2010 mc d li

nhun gp dng nhng li nhun thun li b m (-1,861,659,412).
Nm 2011 doanh thu tng cao, ng thi cng ty cng c chnh sch u t vo c
s h tng hiu qu hn,ch cn u t thm,khng cn u t t nh ban u, c s h
tng u t trc lc ny hot ng ti u hn do hot ng to c nhiu doanh
thu hn nhng chi ph tng thm khng ng k, cho nn gi vn hng bn trong giai on
ny tng nh ( tng 11.8% so vi nm 2010).Chi ph bn hng 2011 tng 118 % so vi
2010, tuy nhin daonh thu trong 2010-2011 li tng n 157%, qua c th thy cng ty
c nhng chnh sch bn hng hiu qu hn, tn dng chi ph b ra tt hn. Tuy nhin
chi ph qun l doanh nghip li tng cao mt cch t bin so vi nm 2010 ( tng 325,3
%)
Cu trc chi ph
Ch tiu
Gi vn hng bn

2009
47.3%

2010
78.3 %

2011
52.1 %

Chi ph bn hng

12.3 %

5.6 %

7.3%

Chi ph qun l doanh nghip

40.4%

16.1 %

40.6 %

Qua bng cu trc chi ph ta c th thy, chi ph ca cng ty ch yu l gi vn hng

bn, chim t trng rt ln. iu ny hp l v chi ph gi vn bn hng ch yu c phn
b t chi ph u t vo h tng, thit b mng, chi ph u t ny rt ln, y l thnh phn
quan trng nht cng ty cung cp dch v cho khch hng.
Qua bng kt qu hot ng kinh doanh trn ta cng thy r cc khon mc thu nhp
khc, chi ph khc, doanh thu ti chnh , chi ph ti chnh nh hng rt t, dng nh khng
ng k n kt qu hot ng kinh doanh ca cng ty.
Qua cc phn tch trn ta thy, sau 2 nm 2009-2010 kinh doanh thua l, th giai on
2010-2011 sau khi thch ng vi th trng nng v c nhng chnh sch iu chnh
ph hp th tnh hnh kinh doanh ca cng ty ci thin r rt. C th nhn thy cng ty
vn s duy tr tnh hnh kinh doanh n nh nh nm 2011 trong vi nm ti.
Phn tch hiu qu kinh doanh :
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Chuyn Thc Tp Tt Nghip

Chi tiu
Li nhun rong bin

GVHD: Nguyn Ngc Uyn Phng

Cng thc tinh
Li nhun sau thu/doanh

thu thun
Li nhun gp bin
Lai gp/doanh thu thun
Thu nhp trn tng ti sn Li nhun sau thu /tng
(ROA)
tai san
Thu nhp trn vn ch Li nhun sau thu /vn

2009

2010

2011

-0.9

-0.064

0.22

-0.044

0.146

0.63

-0.60

-0.13

0.72

-1.18
-0.20
1.41
(ROE)
chu s hu
Li nhun rng bin : LNRB ca cng ty c xu hng tng dn, vo nm 2009-2010
t gi tr m do doanh thu thun m . Nm 2011, li nhun rng bin t 0.22, 1 ng
doanh thu ca cng ty to c 0.22 ng li nhun, y l con s tng i tt, cho thy
cng ty c nhng n lc ng k trong vic tng doanh thu ng thi i km vi vic
kim sot chi ph ca mnh mt cch hiu qu.
Li nhun gp bin : Li nhun gp bin c xu hng tng. T sut li nhun gp
bin nm 2011 l 0.63 l do trong giai on ny doanh thu tng nhanh, ng thi cng ty
kim sot c ng k chi ph gi vn hng bn ca mnh ( nguyn nhn ch yu l c s
h tng nm ny ch cn u t thm vo cho nn chi ph tng khng nhiu, ng thi, cng
ty cng c k hoch u t h tng ph hp hn vi s pht trin ca th trng khng b
pht sinh chi ph qu mc ). Tuy nhin nu so LNGB nm 2011 l 0.63 v LNRB nm 2011
l 0.22 th ta thy LNRB thp hn nhiu, nguyn nhn chnh l do chi ph qun l doanh
nghip trong nm ny tng t bin, lm nh hng ln ng k n Li nhun sau thu
ca cng ty.
Thu nhp trn tng ti sn ( ROA ): Ta thy ROA ca cng ty c xu hng tng ,
nm 2009 v 2010 ROA m v rt thp, iu ny l do li nhun ca cng ty trong 2 nm
ny t gi tr m v cng cho thy cng ty s dng ti sn cha hiu qu. Tuy nhin vo
nm 2011 ROA ca cng ty rt cao ( 0.72 ) iu ny cho thy trong nm ny, cng ty ci
thin kh nng s dng ti sn tt hn rt nhiu. Nh gii thch trn th lc ny ti sn
chnh ca cng ty l c s h tng mng, trang thit b mng bt u hot ng ti u
hn, do sinh li nhiu hn.

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Chuyn Thc Tp Tt Nghip

GVHD: Nguyn Ngc Uyn Phng

Thu nhp trn vn ch ( ROE ): Ta thy ROE ca cng ty cng c xu hng tng ,
nm 2009 v 2010 ROA t gi tr m, iu ny cng l do li nhun ca cng ty t gi tr
m trong 2 nm qua v cng cho thy cng ty s dng vn ch s hu cha hiu qu. Nm
2011 , ROE ca cng ty tng mnh, nguyn nhn chnh l do li nhun sau thu tng mnh
ng thi vn ch tng yu hn so vi li nhun . Trong nm 2011 ROE ca cng ty l 1.41
tng cao hn rt nhiu so vi 2 nm trc . iu ny cho thy, cng ty s dng rt
hiu qu cc ng vn ca c ng trong vic to ra li nhun.
.

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Page 18