You are on page 1of 79

Li m u

T sn xut n tiu dng l mt con ng gian trun mt !i to"n #c !$a c#o c"c doan# ng#i%&' ()c !i%t #i%n na* +#i m n,c ta c#u*.n sang n/n +in# t t#0 trng c s1 c2n# tran# ga* g3t 4n / s5ng c6n c7a mt doan# ng#i%& sn xut 48t c#t g3n li/n 4,i 4i%c tr li cu #9i sn &#:m sn xut ra !"n c#o ai 4 !"n n# t# no; <i 48* !n c2n# 4i%c sn xut sn &#:m a d2ng 4/ c#7ng lo2i m !o 4/ c#t l=ng t#> t#0 trng . !"n sn &#:m c ? ng#@a 4A cng to l,n' (i/u n* c#Bng t9 mCi #o2t ng c7a doan# ng#i%& /u g3n li/n 4,i t#0 trng' (i Ai 4,i s1 Di m,i trong cE c# Fun l? +in# t s1 Di m,i 4/ #% t#5ng + to"n doan# ng#i%& - t2o c#o + to"n mt ! m)t m,i +#Gng 0n# =c 40 trH c7a + to"n trong c"c cAng cI Fun l?' (5i 4,i c"c doan# ng#i%& sn xut #i%n na* 4i%c tD c#Bc Fun l? t#n# &#:m tiu t#I t#n# &#:m l +#u Fuan trCng c7a Fu" tr>n# sn xut +in# doan# m !o Fun l? c"c lo2i t#n# &#:m #ng #o" 4 x"c 0n# c"c c#J tiu +#"c c7a +#u !"n #ng lm cE s x"c 0n# c"c c#J tiu "n# gi" #i%u Fu c7a doan# ng#i%&' K#8n t#Bc =c tm Fuan trCng c7a cAng t"c + to"n t#n# &#:m 4 tiu t#I t#n# &#:m Lm - l1a c#Cn / ti M T chc k ton thnh phm v tiu th thnh phm ti Cng ty dch v nui trng thu !n T" N . #on t#n# / ti c7a m>n#'

phn I : l do nghin cu ti 1) Thnh phm , tiu th thnh phm v yu cu qu n l : a) Vai tr , v tr ca thnh phm : T#Lo 0n# ng#@a c#ung t#> t#n# &#:m l n#Ong sn &#:m - +t t#$c Fu* tr>n# cAng ng#% sn xut do doan# ng#i%& t#1c #i%n #o)c t#u ngoi gia cAng c# !in - =c +i.m ng#i%m &# #=& 4,i tiu c#u:n +@ t#u8t Fu* 0n# 4 n#8& +#o t#n# &#:m #o)c giao tr1c ti& c#o +#"c# #ng' Tu* n#in sn &#:m #ng #o" do doan# ng#i%& #on t#n# cung c& c#o x- #i +#Ang c#J En t#un l t#n# &#:m m c6n l nPa t#n# &#:m lao 4I =c #on t#n#' KPa t#n# &#:m l n#Ong sn &#:m c#a Fua giai o2n c# !in cu5i cng c7a Fu* tr>n# sn xut sn &#:m n#ng do *u cu c7a sn xut 4 tiu t#I m =c +i.m tra +@ t#u8t 4 cQng c t#. =c n#8& +#o' R#i !"n nPa t#n# &#:m n* cQng c ? ng#@a n# t#n# &#:m' Trong doan# ng#i%& sn xut cSn cB 4o +#5i l=ng t#n# &#:m m doan# ng#i%& cung Bng trong mt t#i +T trong tng cE s . "n# gi" Fu* mA "n# gi" tU trCng cung Bng c7a doan# ng#i%& 4/ sn &#:m trong n/n +in# t Fu5c dn x"c 0n# 40 trH c7a doan# ng#i%& trn t#0 trng' Tu* n#in . =c t#0 trng c#& n#8n t#> doan# ng#i%& &#i luAn c#$ ? n 4i%c tSng n#an# s5 l=ng sn &#:m sn xut ra a d2ng #o" c#7ng lo2i trn cE s 4Vn m !o c#t l=ng 4 #2 gi" t#n# sn &#:m' WCi s1 tDn t#t c7a t#n# &#:m /u n# #ng n +in# doan# c7a doan# ng#i%&'
2

X> 48* trong 4i%c Fun l? 4 #2c# to"n t#n# &#:m &#i luAn Yng t#i n3m c#3c s1 48n ng c7a tng lo2i t#n# &#:m trong F$a tr>n# n#8& Zxut ZtYn 4/ c !a m)t s5 l=ng c#t l=ng 4 gi" tr0' b) Tiu th thnh phm v yu cu qun l ! Tiu t#I t#n# &#:m l F$a tr>n# t#1c #i%n Fuan #% trao Di t#Ang Fua c"c &#Eng ti%n . t#1c #i%n gi" tr0 c7a sn &#:m #ng #o"' Trong Fu" tr>n# doan# ng#i%& s[ c#u*.n giao sn &#:m #ng #o" d0c# 4I c#o +#"c# #ng 4 +#"c# #ng trao c#o doan# ng#i%& +#on ti/n tEng Bng 4,i gi" tr0 s5 #ng - giao' \5 ti/n m ngi mua &#i tr tEng Bng 4,i s5 #ng n#8n =c gCi l doan# t#u !"n #ng #a* doan# t#u !"n #ng l s5 ti/n m doan# ng#i%& t#u =c +#"c# #ng tEng Bng 4,i s5 #ng - giao' ]u" tr>n# !"n #ng =c !3t u t +#i doan# ng#i%& giao #ng c#o +#"c# #ng 4 +t t#$c +#i +#"c# #ng t#an# to"n ti/n * 7' Tu* n#in #ng =c x"c 0n# l - tiu t#I +#i +#"c# #ng tr ti/n #o)c c#& n#8n tr ti/n ' ^ut &#"t t tm Fuan trCng c7a !"n #ng c"c doan# ng#i%& cn t#1c #i%n t5t *u cu 4/ Fun l? !"n #ng' !) "hi#m v $% to&n v n'i dung t( chc $% to&n thnh phm v tiu th thnh phm ) *+ng ty d,ch v nu+i t-.ng thu/ 0 n T12 a) "hi#m v $% t&'n : T#n# &#:m l mIc tiu c7a Fu" tr>n# sn xut trong doan# ng#i%& sn xut' ]$a tr>n# sn xut +in# doan# +#Ang c#J dng l2i 4i%c sn xut ra t#n# &#:m m c6n &#i tiu t#I c#$ng mt c"c# +0& t#i #=& l?' T#Ang Fua s5 li%u m + to"n t#n# &#:m 4 tiu t#I t#n# &#:m cung c& gi$& c#o doan# ng#i%& n3m !3t =c t>n# #>n# 4/ sn xut gi" t#n# l=i n#u8n . c n#Ong !i%n &#"& +#3c &#Ic +0& t#i'
3

T s5 li%u do + to"n t#n# &#:m 4 tiu t#I t#n# &#:m cung c& n# n,c n3m =c t>n# #>n# +in# doan# 4i%c c#& #n# ng#@a 4I 5i 4,i n# n,c . t#1c #i%n c#Bc nSng Fun l? 4 +i.m so"t 4@ mA n/n +in# t' (Yng t#i 5i 4,i c"c !2n #ng c7a doan# ng#i%& !it =c +# nSng sn xut 4 tiu t#I . c Fu*t 0n# u t c#o 4a* #o)c c Fuan #% lm Sn''' _o 48* 6i #9i cAng t"c tD c#Bc Fun l? trong +#u tiu t#I &#i t#1c s1 +#oa #Cc' Lm t5t c"c +#u n* s[ t2o i/u +i%n t#u8n l=i c#o c"c ! &#8n + to"n +#"c t#1c #i%n ng#@a 4I c7a m>n# t2o ra #% t#5ng Fun l? c#)t c#[ logic c #i%u Fu cao' b) "(i )un* t+ ch,c $% t&'n thnh phm v tiu th thnh phm : `#n lo2i 4 "n# gi" t#n# &#:m a # $h%n &oi ' bAng t* d0c# 4I nuAi trYng t#uU sn Tc trong t#i +T m cPa !,c sang n/n +in# t t#0 trng +#Ang n#Ong - t#Lo +0& t#0 trng m c6n &#"t tri.n +#Ang ngng' _o )c i.m c7a cAng t* l sn xut 4 +in# doan# m)t #ng t#uU sn nn sn &#:m c7a cAng t* a d2ng' \n &#:m c7a cAng t* #i%n na* c#7 *u l lo2i t#u5c +Hc# t#Hc# c" d efbgh . &#Ic 4I c#o ngn# t#uU sn nuAi c"c loi c" n,c ngCt 4 c" !i.n c gi" tr0 +in# t 4 c"c loi t#uU sn +#"c +#Ang c#J 6i #9i c 7 gi5ng m c6n c#o gi5ng c c#t l=ng' K#im m !o *u cu trn . sn xut gi5ng c n#i/u loi +#Ang t#. sin# sn t1 n#in m &#i +Hc# dIc' T#u5c +Hc# t#Hc# sin# sn 4,i c#Bc nSng n#i%m 4I =c n# n,c giao c#o n#Ong nSm Fua xng sn xut fbg t#uc cAng t* d0c# 4I nuAi trYng t#uU sn trung Eng - sn xut 4 cung c& c#o c"c cE s sn xut lu trO n#m gi5ng g5c n#m gi5ng Fu? #im 4 gi5ng c" c c#t l=ng cao trong &#2m 40 c n,c' b#o n na* ngn# t#uU sn c#a c mt xng sn xut no
4

ngoi xng sn xut fbg c7a cAng t* d0c# 4I nuAi trYng t#uU sn trung Z Eng * l cE s sn xut )c t# ngn#' \n &#:m c7a cAng t* /u l n#Ong t#n# &#:m 4> c#$ng /u #on t#n# !,c cAng ng#% cu5i cng c7a Fu* tr>n# sn xut sau +#i =c +i.m tra m !o c#t l=ng m,i =c n#8& +#o' # (nh gi thnh phm) Z (5i 4,i t#n# &#:m n#8& +#oa fi%n na* t#n# &#:m c7a cAng t* Z =c "n# gi" t#Lo gi" t#1c t' Z (5i 4,i t#n# &#:m xut +#oa R to"n tHn# tr0 gi" t#n# &#:m xut +#o t#Lo &#Eng &#"& !>n# Fun gia Fu*/n ' j b"c Fui 0n# 4/ Fun l? t#n# &#:ma Z \n &#:m c7a cAng t* =c a 4o +#o sau +#i #on t#n# !,c cAng ng#% cu5i cng' Z \n &#:m c7a cAng t* luAn =c Rb\ +i.m tra c#)t c#[ c#t l=ng sn &#:m luAn m !o 4 ng* cng =c nng cao' Z `#6ng R to"n c#0u tr"c# n#i%m gi"m s"t t>n# #>n# n#8& Z xut Z tYn +#o d1 trO t#n# &#:m 4/ m)t #i%n 48t' R to"n c#i tit t#n# &#:m a R to"n c#i tit t#n# &#:m &#i =c t#1c #i%n t#Lo tng +#o tng lo2i n#m t#B t#n# &#:m 4 =c tin #n# Yng t#i +#o t#n# &#:m 4 &#6ng + to"n t#Lo mt trong k &#Eng &#"& a g#i t#d song song sD 5i c#iu lun c#u*.n 4 sD s5 d ' bSn cB . + to"n c#i tit t#n# &#:m l c"c c#Bng t a `#iu n#8& +#o `#iu xut +#o T#d +#o !in !n +u.m +'' R to"n tDng #=& t#n# &#:m a

R to"n sP dIng c"c ti +#on c#7 *u sau a TR lmm Z T#n# &#:m TR lmnZ fng gPi !"n TR okp Z gi" 45n #ng !"n 4 mt s5 TR lin Fuan +#"c ' Ki dung +t cu c7a TR okp Z gi" 45n #ng !"n 3n "4 : q Tr0 gi" 45n t#1c t c7a t#n# &#:m #ng #a xut +#o - =c x"c 0n# l !"n ' qTr0 gi" 45n c7a t#n# &#:m tYn u +T e`#Eng &#"& +i.m + 0n# +T _K\^ h ' qTr0 gi" 45n t#1c t c7a t#n# &#:m sn xut trong n#8& +#o 4 lao 4I d0c# 4I - #on t#n# e `#Eng &#"& +i.m + 0n# +T _K\^ h' q T#u gTgT u 4o +#Ang =c +#u tr &#i tHn# 4o gi" 45n #ng !"n ' 3n *5 : q Rt c#u*.n tr0 gi" 45n t#1c t c7a t#n# &#:m #ng #o" lao 4I dic# 4I #on t#n# g#i 4o !n K= TR rll Z ^"c 0n# +t Fu +in# doan# ' q Rt c#u*.n tr0 gi" 45n c7a t#n# &#:m tYn +#o cu5i +T 4o !n K= TR lmm Z T#n# &#:m e `#Eng &#"& +i.m + 0n# +T _K\^h' T6 ny $h+ng c5 07 d2 Ki dung +t cu TR lmn Z #ng gPi i !"n 3n "4 : q Tr0 gi" 45n t#1c t c7a t#n# &#:m #ng #o" gPi !"n +? gPi' q Tr0 gi" lao 4I d0c# 4I - t#1c #i%n 4,i +#"c# #ng n#ng c#a =c c#& n#8n t#an# to"n '

q Rt c#u*.n tr0 gi" 45n t#1c t c7a #ng #o" t#n# &#:m gPi !"n c#a =c +#"c# #ng c#& n#8n t#an# to"n cu5i +T e `#Eng &#"& +i.m + 0n# +T h' 3n *5 : q Tr0 gi" #ng #o" t#n# &#:m d0c# 4I +#"c# #ng tr l2i #o)c +#Ang c#& n#8n ' q Rt c#u*.n tr0 gi" t#n# &#:m #ng #o" - gPi i c#a =c +#"c# #ng t#an# to"n u +T e`#Eng &#"& +idm + u +T h' 8 "4 : `#n "n# tr0 gi" t#n# &#:m +#"c# #ng c#& n#8n t#an# to"n ' fi%n na* cAng t* ang "& dIng + to"n t#n# &#:m t#Lo &#Eng &#"& + +#ai t#ng xu*n ' #ng #o" gPi i !"n c#a =c

R to"n tiu t#I t#n# &#:m a b"c #>n# t#Bc !"n #ng 4 t#. t#Bc t#an# to"n a Z b"c +#"c# #ng c#7 *u a L c"c cE s sn xut lu trO n#m gi5ng g5c n#m gi5ng Fu? #im 4 gi5ng c" c c#t l=ng cao trong &#2m 4i c n,c '
7

Z b"c &#Eng t#Bc !"n #ng a fi%n na* cAng t* ang "& dIng #ai &#Z Eng t#Bc !"n #ng c#7 *u la q <"n #ng tr ti/n nga* q <"n #ng tr ti/n c#8m' (5i 4,i &#Eng t#Bc !"n #ng tr ti/n nga*a !"n #ng t#Lo &#Eng t#Bc n* +#i cAng t* giao #ng c#o ngi mua t#> +#"c# #ng s[ t#an# to"n nga* c#o cAng t* sn &#:m +#i giao c#o +#"c# #ng =c c#Hn# t#Bc coi l tiu t#I' (5i 4,i &#Eng t#Bc !"n #ng tr ti/n c#8ma t#Lo &#Eng t#Bc n* +#i cAng t* xut giao #ng t#> +#"c# #ng s[ t#an# to"n sau' K# 48* +#i +#"c# #ng c#& n#8n t#an# to"n 4/ s5 #ng - c#u*.n giao t#> s5 #ng n* m,i =c cAng t* x"c n#8n l tiu t#I' Z X/ &#Eng t#Bc t#an# to"na bAng t* ssn sng c#& n#8n mCi &#Eng t#Bc t#an# to"n c7a +#"c# #nga t#an# to"n !ing ti/n m)t stc c#u*.n +#on ngn &#iu 4 ngo2i t%u Z X/ &#Eng t#Bc giao #nga bAng t* c t#. giao #ng c#o +#"c# t2i +#o #o)c c#u*.n n t8n ta* +#"c# #ng c#i &#H 48n c#u*.n s[ #2c# to"n 4o c#i &#H !"n #ng' T#7 tIc giao #ng =c tin #n# n#an# c#ng t#u8n ti%n tr"n# &#i/n # c#o +#"c# #ng' R to"n doan# t#u !"n #ng a Trong #o2t ng +in# doan# . t2o ra sn &#:m #ng #o" d0c# 4I c"c _K &#i dng ti/n . mua s3m KXL n#in li%u ''' . tin #n# sn xut t2o ra c"c sn &#:m #ng #o" 4 c"c d0c# 4I tin #n# tiu t#I t#1c #i%n c"c d0c# 4I 4 t#u ti/n 4/ t2o nn doan# t#u c7a _K ' (* l ! &#8n Fuan trCng Fu*t 0n# s1 tYn t2i c7a _K'
8

_oan# t#u !"n #ng l tDng gi" tr0 t#1c #i%n do #o2t ng sn xut +in# doan# tiu t#I t#n# &#:m #ng' _oan# t#u !"n #ng ni ! l tDng gi" tr0 t#1c #i%n do cung c& sn &#:m #ng #o" d0c# 4I c#o c"c En 40 trong ni ! ' (5i 4,i cAng t* tHn# t#u gTgT t#Lo &#Eng &#"& +#u tr t#> doan# t#u !"n #ng n* l doan# t#u +#Ang !ao gYm &#n t#u gTgT &#i n& 4/ l=ng #ng tiu t#I ' bAng t* c#J #2c# to"n doan# t#u +#i +t t#$c Fu" tr>n# !"n #ng tuT t#uc c"c &#Eng t#Bc !"n #ng +#"c n#au m doan# t#u !"n #ng c t#. l doan# t#u t#u ti/n nga* #a* doan# t#u c#a t#u =c ti/n 4/ ' R to"n sP dIng c"c TR mll Z _oan# t#u !"n #ng ' 3n "4 : q bu5i +T +t c#u*.n c"c +#on gim doan# t#u !"n #ng #ng !"n !0 tr l2i ' q T#u xut n#8& +#:u 4 t#u tiu t#I )c !i%t ' q bu5i +T +t c#u*.n doan# t#u t#un sang TR rll' 3n *5 : _oan# t#u !"n #ng #o" sn &#:m lao 4I d0c# 4I ' R to"n t#u gTgT a T#u gTgT l t#u t#u trn &#n gi" tr0 tSng t#m c7a #ng #o" d0c# 4I &#"t sin# trong Fu" tr>n# t sn xut lu t#Ang n tiu dng 4 Z =c n& 4o ngn s"c# t#Lo mBc tiu t#I #ng #o" d0c# 4I ' R to"n c"c +#on lm gim doan# t#u !"n #ng !ao gYm a R#on gim gi" #ng !"n 4 doan# t#u c7a #ng !"n !0 tr l2i ' Trong Fu" tr>n# mua #ng ngi mua =c #ng +#on gim gi" #ng !"n' #ng #o" cung c& d0c# 4I c#o +#"c#

gim gi" #ng !"n l s5 ti/n tr c#o +#"c# #ng tHn# trn gi" #o" En #a* #=& Yng cung c& d0c# 4I do c"c ngu*n n#n )c !i%t n# #ng +tm &#:m c#t ' +#Ang $ng Fu* c"c# ''' gim gi" #ng !"n c6n gYm c +#on #Yi +#u ' fYi +#u l s5 ti/n t#ng c#o +#"c# #ng do - mua mt +#5i l=ng l,n #ng #o" ' Trong Fu" tr>n# !"n #ng c6n &#"t sin# c"c +#on #ng !"n !0 tr l2i ' fng !"n !0 tr l2i l s5 #ng - =c coi l tiu t#I n#ng !0 ngi mua t c#5i tr l2i do #ng +#Ang &# #=& *u cu tiu c#u:n Fu* c"c# +v t#u8t'''' T ta x"c 0n# =c doan# t#u t#un a TDng s5 _TTw TDng s5 _T !"n #ng Z TDng s5 !"n R to"n c#i &#H !"n #ng a Trong Fu" tr>n# tiu t#I t#n# &#:m cAng t* &#i c#i ra c"c +#on c#i &#H ti& t#0 &#"t sin# c#i &#H &#Ic 4I c#o +#u n* gCi l c#i &#H !"n #ng' b#i &#H !"n #ng l c#i &#H lu t#Ang trong Fu" tr>n# tiu t#I sn &#:m #ng #o" lao 4I d0c# 4I ' T#Lo c# + to"n #i%n #n# t#> c#i &#H !"n #ng gYm c"c +#on a Z Z Z Z Z Z Z b#i &#H n#n 4in !"n #ng b#i &#H 48t li%u !ao !> b#i &#H dIng cI Y dng b#i &#H +#u #ao T\b( b#i &#H !o #n# sn &#:m b#i &#H d0c# 4I mua ngoi b#i &#H +#"c !ing ti/n Z TDng s5 _T Z T#u TT(< T#u ^KR &#i n& !0 tr l2i gim gi" #ng c7a #ng !"n

10

(. #2c# to"n c#i &#H !"n #ng + to"n sP dIng TR oxl Z b#i &#H !"n #ng TR oxl c n TR c& #ai tEng Bng 4,i n ni dung c#i &#H trn . &#n "n# ni dung tng lo2i c#i &#H !"n #ng' Rt cu TR oxl Z b#i &#H !"n #ng a 3n "4 : q b"c +#on c#i &#H !"n #ng t#1c t &#"t sin# trong +T ' 3n *5 : q b"c +#on g#i gim c#i &#H !"n #ng' q Rt c#u*.n c#i &#H !"n #ng . x"c 0n# +t Fu +in# doan# #a* . c# +t c#u*.n ' b#i &#H !"n #ng cn =c t8& #=& ring 4 &#n !D c#o tng sn &#:m . + to"n c t#. x"c 0n# ly l-i n tng lo2i sn &#:m ' R to"n Fun l? doan# ng#i%& a b#i &#H ]L_K l c#i &#H c#o 4i%c Fun l? +in# doan# Fun l? #n# c#Hn# 4 &#Ic 4I c#ung +#"c lin Fuan n #o2t ng c7a c doan# ng#i%& ' b#i &#H ]L_K !ao gYm n#i/u +#on cI t#. t#ng =c c#ia t#n# c"c +#on sau a Z Z Z Z Z Z Z Z b#i &#H n#n 4in Fun l? b#i &#H 48t li%u Fun l? b#i &#H Y dng 4Sn &#6ng b#i &#H +#u #ao T\b( T#u &#H 4 l% &#H b#i &#H d1 &#6ng b#i &#H d0c# 4I mua ngoi b#i &#H +#"c !ing ti/n

b#i &#H Fun l? doan# ng#i%& cn =c d1 tHn# e l8& d1 to"n h 4 Fun l? c#i tiu tit +i%m #=& l?' (. #2c# to"n c#i &#H Fun l? doan# ng#i%&
11

+ to"n sP dIng TR oxpZ b#i &#H Fun l? doan# ng#0& ' TR n* c z TR c& #ai tEng Bng 4,i ni dung c#i &#H +. trn' Rt cu TR oxp Z b#i &#H Fun l? doan# ng#i%& 3n "4 : q b"c +#on c#i &#H ]L_K t#1c t &#"t sin# trong +T' 3n *5 : q b"c +#on g#i gim c#i &#H ]L_K' q Rt c#u*.n c#i &#H ]L_K . x"c 0n# +t Fu +in# doan# #a* . c# +t c#u*.n '

12

\D s"c# + to"n a fi%n na* bAng t* d0c# 4I nuAi trYng t#uU sn Tc "& dIng #>n# t#Bc

+ to"n n#8t +? c#ung 4,i #% t#5ng sD s"c# +#" * 7 Yng t#i sP dIng #% t#5ng + to"n t#5ng n#t "& dIng c#o tt c c"c ngn# +in# t Fu5c dn t#Lo Fu*t 0n# s5 llxl{Tb{]({b(RT ng* l{ll{lrrm c7a < trng < ti c#Hn# 4,i &#Eng &#"& + +#ai t#ng xu*n ' T-9nh t: ghi 0( $% to&n
Chng t gc

S nht k c bit

S nht k chung

S k ton chi tit

S ci

Bng tng hp chi tit

Bng c n i s pht sinh

Bo co ti ch nh

-hi ch.a

a g#i #ng ng* a g#i cu5i t#"ng a (5i c#iu . +i.m tra 13

;hn II t9nh h9nh t( chc $% to&n thnh phm v tiu th thnh phm ) c+ng ty d,ch v nu+I t-.ng thu/ 0 n T1
I2 <=c i>m t9nh h9nh chung c?@ c+ng ty d,ch v nu+i t-.ng thu/ 0 n T12

/! 0u' tr1nh h1nh thnh v ph't tri2n ca 34n* ty : bAng t* d0c# 4I nuAi trYng t#uU sn trung Eng l mt doan# ng#i%& n# n,c =c t#n# l8& t nSm lrzp 4,i tn gCi l cAng t* 48t t c" gi5ng Tc 4 =c t#n# l8& l2i doan# ng#i%& n# n,c t#Lo Fu*t 0n# s5 pmp T\{]( Z Tb ng* kl t#"ng k nSm lrrk c7a < t#uU sn 4,i tn bAng t* d0c# 4I nuAi trYng t#uU sn trung Eng' Ka* bAng t* d0c# 4I nuAi trYng t#uU sn trung Eng l t#n# 4in c7a TDng cAng t* T#uU sn f2 long t#Lo Fu*t 0n# s5 omo{]( Z <T\ ng* z{z{p|||' bAng t* d0c# 4I nuAi trYng t#uU sn trung Eng c trI s giao d0c# t2i \5 z Kgu*}n bAng foanZ &#ng KgCc R#"n#Z Fu8n <a (>n#Z f Ki' \o 4,i n#Ong ng* u m,i t#n# l8& cAng t* c#J +in# doan# mt s5 ngn# ng#/ c#7 *u n#a t#u mua t#uU #i sn nuAi trYng t#uU sn sn xut cung Bng 48t t d0c# 4I nuAi trYng t#uU sn c#o n na* - !D xung t#m n#i/u ngn# ng#/ +in# doan# m,i n# t 4n u t 4 Fu* #o2c# nuAi trYng t#uU sn sn xut +in# doan# cung Bng c"c lo2i 48t t 48t li%u c#u*n ngn# n# t#u5c +Hc# t#Hc# c" d fbg t#u5c &#6ng tr0 !%n# sn xut gi5ng ngCc trai nuAi c* ngCc trai c" !i.nu # Cng ty c* cc +,n v tr-c thu.c' ZT2i f Kia ^ng sn xut t#u5c +Hc# t#Hc# c" d et#u5c +Hc# dIc t5h
14

Z T2i ]ung Kin#a Trung tm #y tr= &#"t tri.n t#uU sn Xn (YnZ ]ung Kin# l En 40 #2c# to"n !"o sD 4/ cAng t*' Z T2i f <3c a Tr2i t#1c ng#i%m nuAi t#uU sn sAng cu f <3c l En 40 #2c# to"n !"o 4/ sD cAng t*' Z T2i ( Ksng a ^H ng#i%& sn xut tAm gi5ng f6a fi%&Z T` ( Ksng l En 40 #2c# to"n !"o 4/ sD cAng t*' 5! 67c 8i2m t+ ch,c 9n :u;t $inh )&anh : ah TDng s5 45n +in# doan# c7a cAng t* a lo'|zl'pl|'kkn Trong a X5n c5 0n# a z'o|o'r|m'krk X5n ngn s"c# a n'lxx'zol'|km X5n t1 !D sung a l'xop'|xx'kmz X5n lu ng a n'xnx'k|x'rxx !h b#Bc nSng n#i%m 4I c7a cAng t* a T +#i t#n# l8& n na* n#i%m 4I c#Hn# c7a cAng t* d0c# 4I nuAi trYng t#uU sn trung Eng l ng#in cBu nuAi trYng t#P ng#i%m c"c lo2i t#uU sn cung c& trong 4 ngoi n,c ' _1a 4o nSng l1c t#1c t c7a cAng t* t#> ta t#* +t Fu ng#in cBu t#0 trng trong 4 ngoi n,c x* d1ng t5t + #o2c# nng cao #i%u Fu m rng sn xut +in# doan# "& Bng ng* cng n#i/u n#u cu #ng #o" c#o x- #i t1 ! 3& c#i &#H trang tri 45n 4 n& ngn s"c# n# n,c trn cE s t8n dIng 45n sn xut Bng dIng c"c tin ! +#oa #Cc +v t#u8t 4o sn xut +in# doan# ' X/ n#n l1c tDng s5 c"n ! cAng n#n 4in c#Bc #i%n na* l lmp ngZ i ' Trong tr>n# 2i #Cc 4 trung c& c#im x| ~ ' X,i nguYn l1c 4/ 45n 4 lao ng n# 48* cAng t* c n#i%m 4I n# sau a

15

Ti& tIc :* m2n# c"c #o2t ng du* tr> #o2t ng +in# doan# t#uU sn l c#7 *u g& &#n !>n# *n t#0 trng t#uU sn Yng t#i &#"t tri.n +in# doan# tDng #=& 4 ng#in cBu nuAi trYng c"c lo2i t#uU sn ' Kg#in cBu n#u cu t#0 trng 4 +# nSng sn xut n#im t8& trung 4 &#"t tri.n #o2t ng sn xut m rng t#0 trng tiu t#I c"c m)t #ng c#7 *u t2o sBc c2n# tran# !ing c#t l=ng gi" c 4 &#Eng t#Bc &#Ic 4I ' Kg#im c#Jn# c#& #n# c"c c#Hn# s"c# t#. l% n# n,c ng#@a 4I 4,i ngn s"c# nh n,c ' # /gnh0 nh*m hng kinh do1nh c21 cng ty T2i xng sn xut t#u5c fbg sn xut t#u5c +Hc# t#Hc# c" d T2i ]ung Kin# ng#in cBu nuAi t#P ng#i%m sn xut trai con gi5ng 4 nuAi trai c* ngCc !i.n' T2i f <3c ng#in cBu nuAi t#P ng#i%m sn xut trai con gi5ng 4 nuAi c" n,c ngCt T2i ]ung Kam ( Ksng sn xut tAm gi5ng Kgoi ra #o2t ng +in# doan# t#uU sn c"c lo2i t#am gia xut +#:u t#uU sn t#Lo #>n# t#Bc uU t#"c t 4n Fu* #o2c# l #o2t ng mang l2i l=i n#u8n cao c#o cAng t*' j Wt s5 c#J tiu +in# t m cAng t* - t#1c #i%n =c \T T l p k x m b#J tiu _oan# t#u !"n ra Tr0 gi" 45n #ng !"n L=i tBc g& b#i &#H lu t#Ang Rt Fu t#u n#8& KSm p||k on'|pm'pk|'on | mk'|lm'|ko'nln lp'pkx'zrx'|po n'rxx'oro'on| x'pzr'rpx'kmo KSm p||x mx'xxl'r|o'lr x km'kz|'||k'ol | ln'krl'pr|'kk n
16

t#1c #i%n

lm'lzz'xop'x| k p'p|p'zpn'rkx c' ()c i.m tD c#Bc sn xut c7a cAng t* a Kgu*n 48t li%u c#Hn# . sn xut t#u5c fbg l n,c ti.u &#I nO c t#ai 4 c"c #o" c#t +#"c !ao gYm a cYn c"c lo2i axit ng 4ai tr6 c#t x$c t"c t2o ra sn &#:m ' 67c 8i2m quy tr1nh c4n* n*h# v c< c;u t+ ch,c 9n :u;t 9n phm! Auy t-9nh c+ng ngh# 0 n BuCt thu7c D*E K,c ti.u &#I nO c t#ai e i/u c#Jn# &#n #o" !ing axit axtic h

_ung d0c# e f& t#I !ing dung d0c# #yn #=& gYm a Kaf 4 bnfop

Rt Fu e `#n Bng #& t#I !ing cYn h

Rt Fu e Tin# lCc !ing dung d0c# %m h

_ung d0c# e Rt Fu !ing cYn h

17

Rt Fu a lm +#A +i.m ng#i%m &#a c# c#ia li/u

T#n# &#:m n#8& +#o

=! 67c 8i2m t+ ch,c b( m'y qun l ca c4n* ty!

Ei&m 7c

!"ung t # h$ t" nu%i thu& sn ' n ()n

*+,ng sn -u.t thuc /C0

* nghip sn -u.t t%# ging /o /ip

1h2 gi# c

1h3n g ki4# 5nh -u.t nhp kh6u

!"7i th8c nghi# nu%i thu& sn S%ng C9u

K#>n trn sE Y ta t#* r c#Bc nSng c7a tng &#6ng' \1 s3& x& n* rt +#oa #Cc m !o cung c& t#Ang tin n#an# c#ng +0& t#i c#Hn# x"c 4 xP l? +0& t#i c"c t#Ang tin' b"c &#6ng /u c c#Bc nSng ring c7a 1h3ng 1h3ng 1h3ng C;< m>n# 4 /u c#0u gi"m 5c 4 &# gi"m 5c' kinh h k chcs1 Fun l? c7a thut
hnh ch nh ton k ho7ch t tich n k: hng =o<nh thu& sn

18

Z gi"m 5c a _o !an l-n# 2o tDng cAng t* T#uU \n f2 Long !D n#i%m ' gi"m 5c l 2i di%n &#"& n#n c7a cAng t* 4 c#0u tr"c# n#i%m tr,c #i Yng Fun tr0 cAng t* ' Z `# gi"m 5c a b n#i%m 4I gi$& gi"m 5c i/u #n# mt s5 l@n# 41c c7a cAng t* t#Lo s1 &#n cAng 4 uU Fu*/n c7a gi"m 5c c#0u tr"c# n#i%m tr,c gi"m 5c 4 &#"& lu8t 4/ n#i%m 4I - =c &#n cAng 4 uU Fu*/n ' Z R to"n trng a `#I tr"c# &#6ng ti c#Hn# + to"n t* c n#i%m 4I Fu*/n #2n t#Lo Fu* 0n# c7a &#"& lu8t ' <n c2n# c"c &#6ng sau cAng t* c6n c tD c#Bc ng cAng on cE s' gi"m 5c Fun l? cAng t* t#Lo ngu*n t3c t8& trung trn cE s +t #=& c#)t c#[ 4,i cE s ng 4 t2o mCi i/u +i%n c#o cAng on cE s #o2t ng' >! 67c )i2m t+ ch,c b( m'y $% t&'n : a' ()c i.m c#unga `#6ng + to"n c7a cAng t* t#1c #i%n #2c# to"n !an u &#n lo2i tDng #=& c"c ng#i%& 4I +in# t ti c#Hn# !ing c"c &#Eng &#"& + to"n $ng 4,i ngu*n t3c c# t#. l% + to"n n# n,c !an #n#' bAng t* d0c# 4I nuAi trYng t#uU sn Tc l doan# ng#i%& c Fu* mA #o2t ng 4a' _o )c i.m t>n# #>n# sn xut +in# doan# c7a cAng t* luAn a d2ng &#Bc t2& nn cAng t* coi trCng 4i%c s3& x& tD c#Bc i ngQ + to"n &# #=& 4,i c#Bc nSng n#i%m 4I n#im &#"t #u* #t 4ai tr6 c7a + to"n ni c#ung 4,i +# nSng c7a tng n#n 4in ni ring' (. Fun l? t5t c"c gi$& gi"m 5c cAng t* c#J 2o tD c#Bc t#1c #i%n cAng t"c t#5ng + + to"n c7a cAng tDng gi"m 5c 4 &#"& lu8t 4/ i/u #n# #o2t ng c7a cAng t* gi"m 5c l ngi c Fu*/n i/u #n# cao n#t trong

19

#o2t ng sn xut +in# doan# cAng t* "& dIng #>n# t#Bc tD c#Bc cAng t"c + to"n nPa t8& trung nPa &#n t"n' Ti +#on sP dIng l ti +#on "& dIng c#ung c#o c"c doan# ng#i%& sn xut do n# n,c !an #n# t#Lo Fu*t 0n# s5 llxlZTb{b(RT ng* Zl{ll{lrrm c7a < Ti c#Hn#' f% t#5ng c#Bng t !an u do < Ti c#Hn# t#5ng n#t !ao gYm &#iu t#u &#iu c#i &#iu n#8& xut 48t t #o" En' !' bE cu tD c#Bc ! m"* + to"n a

\F . cF cCu t( chc phGng ti chHnh $% to&n c?@ *+ng ty d,ch v nu+i t-.ng thu/ 0 n T1
R to"n trng

20

b"c n#n 4in + to"n En 40 tr1c t#uc

(Bng u l + to"n trng 4,i c#Bc nSng &#I tr"c# c#ung ton ! c"c +#u cAng 4i%c' L ngi c#0u tr"c# n#i%m tr,c n# n,c 4 < ti c#Hn# 4/ t>n# #>n# ti c#Hn# c7a cAng t* c n#i%m 4I +i.m tra gi"m s"t mCi s5 li%u
ton ton tonto"n chi c#&ton trn sD s"c# + to"n An 5c c"c ! &#8n + #n# cung c& ton > > > > >

t#Ang tin . !"o c"o' ti?n g;i


#t

DuE

ti?n

R to"n tDng hng #=&a c n#i%m 4I tDng #=& s5 li%u + to"n t c"c sD c"i l8& !"o c"o + to"n c7a ton cAng t*' R to"n Fuv ti/n m)t 4 lao ng ti/n lEnga c#0u tr"c# n#i%m 4/ Fun l? t#u c#i ti/n m)t &#n &#5i ti/n lEng c#o c"n ! cAng n#n 4in' R to"n #ng #o"a do )c i.m 4a sn xut 4a +in# doan# m)t #ng t#uU sn nn + to"n #ng #o" n#an# n3m !3t +0& t#i c"c #o2t ng + to"n &#"t sin# &#n "n# c#$ng mt c"c# * 7' R to"n t8& #=& c#i &#H c n#i%m 4I t#Lo di c"c ng#i%& 4I +in# t &#"t sin# lin Fuan n ngu*n 48t li%u &#n "n# c#$ng mt c"c# * 7 4o c"c sD s"c# + to"n lin Fuan &#Ic 4I c#o 4i%c tHn# gi" t#n#'

ng n

hng ho

ph @'A B CCCC

tng hp

21

R to"n t2i En 40 tr1c t#uca t#1c #i%n 4i%c g#i c#t& + to"n sau gPi !"o c"o ln &#6ng + to"n cAng t*'
II 2 Th:c t-Ing t( chc $% to&n thnh phm v tiu th thnh phm ) c+ng ty d,ch v nu+i t-.ng thu/ 0 n T1 2

/) Th tc nh?p , :u;t $h& v ch,n* t@ $% t&'n : J (5i 4,i c#Bng t n#8& +#oa \au +#i t#n# &#:m =c #on t#n# !,c Fu* tr>n# cAng ng#% cu5i tD trng l8& !ng + Yng t#i giao s5 sn &#:m c#o ! &#8n Rb\ +i.m tra' R#i +i.m tra xong s[ tin #n# l8& &#iu +i.m tra c#t l=ng et#Lo mVuh trong a ra +t lu8n lA t#u5c c !0 tLo #9ng #a* +#Ang' Ku 2t tiu c#u:n ! &#8n Rb\ s[ giao c#o t#7 +#o' T2i +#o t#7 +#o x"c n#8n s5 t#u5c n#8& +#o sau s[ !"o ln &#6ng + to"n t#Ang Fua &#iu n#8& +#o =c g#i t#Lo c#J tiu s5 l=ng ec x"c n#8n c7a xng trngh' T2i &#6ng + to"n + to"n #ng #o" xLm xtt tHn# #=& l? #=& l% c7a c#Bng t m t#7 +#o gPi ln ec 7 c#O +? c7a t#7 +#o ngi n#8& xng trZ ngh rYi 4it &#iu n#8& +#o' `#iu n#8& +#o =c l8& t#n# p lina Zl lin lu t2i &#6ng + to"n Z l lin c#u*.n xu5ng c#o t#7 +#o . 4o t#d +#o

KH du : KXkna Kg*p|{x{p||x n#8& +#o t#n# &#:m `KRl| s5 l=ng a l|'z||


22

(En 40a bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja \5 z Z Kgu*}n bAng foan

WVu |lZ XT

]( s5a llxlZ Tb{ ]({b(RT ng* | lt#"ng ll nSm lrrm c7a ! ti c#Hn#

phi%u nhLp $ho Kg* p| t#"ng |x nSm p||x \5a l| K= TRa lmm b TRa lmx fC tn ngi giao #nga Kgu*}n _u* fng T#Lo f( s5a Kg* p| t#"ng |x nSm p||x c7a bAng t* d0c# 4I nuAi trYng t#uU sn trung Eng ' K#8& t2i +#oa T#n# &#:m TT Tn n#-n #i%u Fu* Wc"c# &#:m c#t 48t tesn &#:m #ng #o"h l l' p T#u5c fbg k g s5 E n 40 tHn # x m o n Xan l|'z|| l|'z|| pz'omn x bng `#I tr"c# cung tiu e - +?h Kgi giao #ng e - +?h T#7 +#o e - +?h z k|r'm||'|| | k|r'm||'|| | T#7 trng En 40 e - +?h \5 l=ng T#Lo T#1c bT n#8& En gi" T#n# ti/n

23

J (5i 4,i c#Bng t xut +#oa T#Lo $ng t#i gian giao #ng t#Lo *u cu c7a +#"c# #ng ngi mua eEn 40 mua #ngh n +#o bAng t* #o)c bAng t* s[ gPi #ng n nEi ngi mua *u cu + to"n cSn cB 4o #=& Yng 4 s5 l=ng t#n# &#:m tYn . 4it &#iu xut +#o 4 #o" En gTgT' fo" En gTgT =c l8& t#n# k lin Z Lin la Lu t2i Fu*.n g5c Z Lin p giao c#o +#"c# #ng Z Lin ka _ng . t#an# to"n `#iu xut +#o =c l8& t#n# k lina Z Lin la Lu t2i Fu*.n g5c Z Lin p giao c#o +#"c# #ng Z Lin ka giao c#o t#7 +#o cSn cB 4o t#7 +#o xut #ng 4 4o t#d +#o'

24

KH d : "K1M: Kg* |o{|x{p||x ^ut !"n t#u5c fbg c#o tr2m +#u*n nAng #u*%n fYng Kg1 `^R |l En 40 c#a t#an# to"n ti/n #ng t#u XT l|~' (En 40a bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja \5 zZKgu*}n bAng foan WVu |lZ XT

]( s5a llxlZ Tb{ ]({b(RT ng* | lt#"ng ll nSm lrrm c7a ! ti c#Hn#

phi%u BuCt $ho Kg* |o t#"ng |x nSm p||x \5a |l K= TRa okp b TRa lmm fC tn ngi n#8n #nga Kgu*}n Tun n# (0a c#Ja Tr2m +#u*n nAng #u*%n fYng Kg1 L? do xuta ^ut !"n t#u5c fbg c#o Tr2m +#u*n nAng #u*%n fYng Kg1 ^ut t2i +#oa T#n# &#:m TT Tn n#-n #i%u Fu* c"c# &#:m c#t 48t tesn &#:m #ng l l' #o"h p T#u5c fbg k g x Xan m om| o om| n pz'n|l x p
25

Ws5

(En 40 tHn#

\5 l=ng u T#1c cu xut

(En gi"

T#n# ti/n

z lz'omm'rpk

bng `#I tr"c# cung tiu e - +?h Kgi n#8n e- +?h T#7 +#o e - +?h

lz'omm'rpk T#7 trng En 40 e - +?h

Do& Fn NETET) Lin laeLuh 66789

WVu s5 |l gTRTZ k LL 34 hi5u '

:; <<<<< (En 40 !"n #nga bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja \5 z Z Kgu*}n bAng foan (i%n t#o2ia zml|pnm fC tn ngi mua #nga Kgu*}n Tun n# (En 40a Tr2m +#u*n nAng #u*%n fYng Kg1 (0a c#Ja (Yng T#"& f>n# t#Bc t#an# to"n a R? n#8n n= \T T |l Tn #ng #o" (En 40 tHn# < T#u5c fbg b Xan l om| p kx'||| kwlxp pp'l||'||| \5 l=ng (En gi" T#n# ti/n \5 ti +#ona \5 ti +#ona W- s5 a

d0c# 4I

bng ti/n #ng a

pp'l||'|||

T#u sut gTgTa l|~ 'Ti/n t#u gTgTa p'pl|'|||


26

TDng cng ti/n t#an# to"n a

px'kl|'|||

:; ti=n vit >?ng ch@ 'A1i m,i >;n tri5u >1 trBm mCi ngn +ng chDn) "gOi mu@ hng E+F k4G E+F k4G "K1P: ^ut !"n t#u5c fbg c#o Ang Trn XSn fng `^R |p ng* o{x Ang fng - t#an# to"n !ing ti/n m)t `T |x t#u XT l|~' (En 40a bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja\5 zZKgu*}n bAng foan WVu |lZ XT 6% to&n t-)ng E+F k4G Th? t-)ng Fn v,

]( s5a llxlZ Tb{ ]({b(RT ng* | lt#"ng ll nSm lrrm c7a ! ti c#Hn#

phi%u BuCt $ho Kg* |o t#"ng |x nSm p||x \5a |p K= TRa okp b TRa lmm fC tn ngi n#8n #nga Trn XSn fng (0a c#Ja Rin ^EngZ T#"i <>n# L? do xuta ^ut !"n t#u5c fbg c#o Ang fng ^ut t2i +#oa T#n# &#:m TT Tn n#-n #i%u Fu* c"c# &#:m c#t 48t tesn l l' &#:m #ng #o"h p T#u5c fbg k g Ws5 (En 40 tHn \5 l=ng u T#1c cu xut o lo| n pz'n|l xp z x'mrp'ppn
27

(En gi"

T#n# ti/n

# x m Xan lo|

p bng x'mrp'ppn p `#I tr"c# cung tiu e - +?h Kgi n#8n e- +?h Do& Fn NETET) Lin laeLuh 66789 :; <<<<< (En 40 !"n #nga bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja \5 z Z Kgu*}n bAng foan +#ona (i%n t#o2ia zml|pnm fC tn ngi mua #nga Trn XSn fng (En 40a (0a c#Ja Rin ^Eng Z T#"i <>n# f>n# t#Bc t#an# to"na Ti/n m)t (En \T T |l Tn #ng #o" d0c# 4I < T#u5c fbg 40 tHn # b Xan l lo| p kx'||| kwlxp m'xx|'|||
28

T#7 +#o e - +?h

T#7 trng En 40 e- +?h

WVu s5 |l gTRTZ k LL 34 hi5u '

\5 ti

W- s5 a

\5 ti +#ona

\5 l=ng

(En gi"

T#n# ti/n

bng ti/n #nga m'xx|'||| T#u sut gTgTa l|~ mxx'||| TDng cng ti/n t#an# to"n a m'rzx'||| Ti/n t#u gTgTa

:; ti=n vit >?ng ch@ '/Bm tri5u chHn trBm tm m,i >;n ngn dng chDn "gOi mu@ hng E+F k4G 6% to&n t-)ng E+F k4G Th? t-)ng Fn v, E+F k4G

"K1Q: Kg* |z{|x{p||x ^ut !"n t#u5c fbg c#o Tr2i c" gi5ng Kgu*}n R#an# `^R |k En 40 - t#an# to"n m|~ !ing ti/n m)t s5 c6n l2i tr sau `T |m t#u XT l|~' (En 40a bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja \5 z Z Kgu*}n bAng foan WVu |lZ XT

]( s5a llxlZ Tb{ ]({b(RT ng* | lt#"ng ll nSm lrrm c7a ! ti c#Hn#

phi%u BuCt $ho Kg* |z t#"ng |x nSm p||x \5a |k K= TRa okp b TRa lmm fC tn ngi n#8n #nga XQ XSn T#ng (0a c#Ja Tr2i c" gi5ng Kgu*}n R#an#
29

L? do xuta ^ut !"n t#u5c fbg c#o Tr2i c" gi5ng Kgu*}n R#an# ^ut t2i +#oa T#n# &#:m Tn n#-n #i%u TT Fu* c"c# &#:m c#t 48t tesn Ws5 (En 40 tHn# x Xan m mm| o mm| n pz'n|l x p bng `#I tr"c# cung tiu e - +?h Kgi n#8n e- +?h T#7 +#o e - +?h \5 l=ng u T#1c cu xut (En gi" T#n# ti/n z lm'nzm'nz l lm'nzm'nz l T#7 trng En 40 e - +?h

l l'

&#:m #ng #o"h p k T#u5c fbg g

Do& Fn NETET) Lin laeLuh

WVu s5 |l gTRTZ k LL 34 hi5u ' 66789 :; <<<<<

(En 40 !"n #nga bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja \5 z Z Kgu*}n bAng foan (i%n t#o2ia zml|pnm fC tn ngi mua #nga XQ XSn T#ng (En 40a Tr2i c" gi5ng Kgu*}n R#an# (0a c#Ja Ti/n fi f>n# t#Bc t#an# to"na l{p ti/n m)t l{p +? n#8n n= \5 ti +#ona \5 ti +#ona W- s5 a

\T

Tn #ng #o"

(En

\5 l=ng

(En gi"

T#n# ti/n
30

T |l

d0c# 4I < T#u5c fbg

40 tHn# b Xan l mm| p kx'||| kwlxp lz'n||'|||

bng ti/n #nga

lz'n||'|||

T#u sut gTgTa l|~ Ti/n t#u gTgTa l'zn|'||| TDng cng ti/n t#an# to"n a p|'mn|'|||

:; ti=n vit >?ng ch@ 'A1i m,i tri5u nBm trBm >!y m,i ngn +ng chDn) "gOi mu@ hng E+F k4G E+F k4G "K1R: ^ut !"n t#u5c fbg c#o Ang Trn XSn f ng* z{x Ang f t#an# to"n !ing ti/n m)t `T |o t#u XT l|~' (En 40a bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja \5 z Z Kgu*}n bAng foan ]({b(RT ng* | lt#"ng ll nSm lrrm c7a ! ti c#Hn# phi%u BuCt $ho Kg* |z t#"ng |x nSm p||x \5a |x K= TRa okp
31

6% to&n t-)ng E+F k4G

Th? t-)ng Fn v,

WVu |lZ XT ]( s5a llxlZ Tb{

b TRa lmm fC tn ngi n#8n #nga Trn XSn f (0a c#Ja f Ki L? do xuta ^ut !"n t#u5c fbg c#o Ang f ^ut t2i +#oa T#n# &#:m Tn n#-n #i%u Fu* c"c# &#:m TT c#t 48t t esn &#:m #ng l l' #o"h p T#u5c fbg Ws5 (En 40 tHn# x Xan u cu m lp| T#1c xut o lp| n pz'n|l x p bng k'xxx'ln| x z k'xxx'ln| x (En gi" T#n# ti/n \5 l=ng

k g

`#I tr"c# cung tiu e - +?h

Kgi n#8n e- +?h

T#7 +#o e - +?h

T#7 trng En 40 e - +?h

Do& Fn NETET) Lin laeLuh 66789

WVu s5 |l gTRTZ k LL 34 hi5u '

:; <<<<< (En 40 !"n #nga bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja \5 z Z Kgu*}n bAng foan (i%n t#o2ia zml|pnx fC tn ngi mua #nga Trn XSn f (En 40a
32

\5 ti +#ona W- s5 a

(0a c#Ja f Ki f>n# t#Bc t#an# to"na Ti/n m)t

\5 ti +#ona

\T T |l

Tn #ng #o" d0c# 4I < T#u5c fbg

(En 40 tHn# b Xan l lp| p kx'||| kwlxp x'|z|'||| \5 l=ng (En gi" T#n# ti/n

bng ti/n #nga x'|z|'||| T#u sut gTgTa l|~ Ti/n t#u gTgTa x|z'||| TDng cng ti/n t#an# to"n a x'xzz'|||

:; ti=n vit >?ng ch@ ' I;n tri5u >;n trBm tm m,i tm ngn +ng chDnJ "gOi mu@ hng E+F k4G E+F k4G "KST: ^ut !"n t#u5c fbg c#o Tr2m +#u*n nAng #u*%n fYng Kg1 `^R l| ng* pk{x En 40 - t#an# to"n !ing ti/n m)t t#Lo `T lk t#u XT l|~' (En 40a bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja \5 z Z Kgu*}n bAng foan ]({b(RT
33

6% to&n t-)ng E+F k4G

Th? t-)ng Fn v,

WVu |lZ XT ]( s5a llxlZ Tb{

ng* | lt#"ng ll nSm lrrm c7a ! ti c#Hn# phi%u BuCt $ho Kg* pkt#"ng |x nSm p||x \5a l| K= TRa okp b TRa lmm fC tn ngi n#8n #nga Kgu*}n T#0 `#Eng (0a c#Ja Rin ^EngZ T#"i <>n# L? do xuta ^ut !"n t#u5c fbg c#o Tr2m +#u*n nAng #u*%n fYng Kg1 ^ut t2i +#oa T#n# &#:m Tn n#-n #i%u TT Fu* c"c# &#:m c#t 48t t esn Ws5 (En 40 tHn# x Xan \5 l=ng u cu m o'||| T#1c xut o o'||| n pz'n|l x p bng lnp'p|z'mp| z lnp'p|z'mp| (En gi" T#n# ti/n

l l'

&#:m #ng #o"h p k T#u5c fbg g

`#I tr"c# cung tiu e - +?h

Kgi n#8n e - +?h

T#7 +#o e - +?h

T#7 trng En 40 e - +?h

Do& Fn NETET) Lin laeLuh 66789

WVu s5 |l gTRTZ k LL 34 hi5u '

:; <<<<<
34

(En 40 !"n #nga bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja \5 z Z Kgu*}n bAng foan +#ona (i%n t#o2ia zml|pnm fC tn ngi mua #nga Kgu*}n T#0 `#Eng (En 40a Tr2m +#u*n nAng #u*%n fYng Kg1 (0a c#Ja (Yng T#"& +#ona f>n# t#Bc t#an# to"na Ti/n m)t \5 ti W- s5 a \5 ti

\T T |l

Tn #ng #o" d0c# 4I < T#u5c fbg

(En 40 tHn# b Xan l o'||| p kx'||| kwlxp p|x'|||'||| \5 l=ng (En gi" T#n# ti/n

bng ti/n #nga p|x'|||'||| T#u sut gTgTa l|~ Ti/n t#u gTgTa p|'x||'||| TDng cng ti/n t#an# to"n a ppx'x||'|||

:; ti=n vit >?ng ch@ 'A1i trBm h1i m,i >;n tri5u >;n trBm ngn +ng chDn "gOi mu@ hng 6% to&n t-)ng Th? t-)ng Fn v,
35

e - +?h

e - +?h

e - +?h

"KSS: ^ut !"n t#u5c fbg c#o Ang Trn XSn f `^R ll ng* pk{x Ang f - t#an# to"n !ing ti/n m)t t#Lo `T lx t#u XT l|~' (En 40a bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja \5 z Z Kgu*}n bAng foan ]({b(RT ng* | lt#"ng ll nSm lrrm c7a ! ti c#Hn# phi%u BuCt $ho Kg* pkt#"ng |x nSm p||x \5a ll K= TRa okp b TRa lmm fC tn ngi n#8n #nga Trn XSn f (0a c#Ja f Ki L? do xuta ^ut !"n t#u5c fbg c#o Ang f ^ut t2i +#oa T#n# &#:m Tn n#-n #i%u TT Fu* c"c# &#:m c#t 48t tesn Ws5 (En 40 tHn# x Xan \5 l=ng u cu m nm| T#1c xut o nm| n pz'n|l x p z pl'mpo'|om (En gi" T#n# ti/n WVu |lZ XT ]( s5a llxlZ Tb{

l l'

&#:m #ng #o"h p k T#u5c fbg g

36

bng

pl'mpo'|om

`#I tr"c# cung tiu e - +?h

Kgi n#8n e - +?h

T#7 +#o e - +?h

T#7 trng En 40 e - +?h

Do& Fn NETET) Lin laeLuh 66789

WVu s5 |l gTRTZ k LL 34 hi5u '

:; <<<<< (En 40 !"n #nga bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja \5 z Z Kgu*}n bAng foan +#ona (i%n t#o2ia zml|pnm fC tn ngi mua #nga Trn XSn f (En 40a (0a c#Ja f Ki +#ona f>n# t#Bc t#an# to"na Ti/n m)t \5 ti W- s5 a \5 ti

\T T |l

Tn #ng #o" d0c# 4I < T#u5c fbg

(En 40 tHn# b Xan l nm| p kx'||| kwlxp pm'm||'||| \5 l=ng (En gi" T#n# ti/n

37

bng ti/n #nga pm'm||'||| T#u sut gTgTa l|~ p'mm|'||| TDng cng ti/n t#an# to"n a pz'|m|'||| Ti/n t#u gTgTa

:; ti=n vit >?ng ch@ 'A1i m,i tm tri5u khng trBm nBm m,i ngn +ng chDn) "gOi mu@ hng e - +?h "KSU: Kg* po{|x{p||x 6% to&n t-)ng e - +?h Th? t-)ng Fn v, e - +?h

^ut !"n t#u5c fbg c#o TT T#uU sn b"i <

En 40 - t#an# to"n !ing ti/n m)t `T lm `^R lp t#u XT l|~' (En 40a bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja\5 z Z Kgu*}n bAng foan WVu |lZ XT

]( s5a llxlZ Tb{ ]({b(RT ng* | lt#"ng ll nSm lrrm c7a ! ti c#Hn#

phi%u BuCt $ho Kg* po t#"ng |x nSm p||x \5a lp K= TRa okp b TRa lmm fC tn ngi n#8n #nga Kgu*}n Kam Trung (0a c#Ja T#"i <>n# L? do xuta ^ut !"n t#u5c fbg c#o TT T#uU sn b"i < ^ut t2i +#oa T#n# &#:m TT Tn n#-n #i%u W(En \5 l=ng (En gi" T#n#
38

Fu* c"c# &#:m c#t 48t tesn &#:m #ng l l' #o"h p T#u5c fbg s5 40 tHn# x Xan u cu m mm| T#1c xut o mm| n pz'n|l x p bng ti/n

k g

z lm'nzm'nz l lm'nzm'nz l

`#I tr"c# cung tiu e - +?h Do& Fn NETET) Lin laeLuh :; <<<<<

Kgi n#8n e - +?h

T#7 +#o e - +?h

T#7 trng En 40 e - +?h

WVu s5 |l gTRTZ k LL 34 hi5u ' 66789

(En 40 !"n #nga bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja \5 zZ Kgu*}n bAng foan +#ona (i%n t#o2ia zml|pnm fC tn ngi mua #nga Kgu*}n Kam Trung (En 40a TT T#uU sn b"i < (0a c#Ja T#"i <>n# +#ona f>n# t#Bc t#an# to"na Ti/n m)t \T T Tn #ng #o" d0c# 4I (En 40
39

\5 ti W- s5 a

\5 ti

\5 l=ng

(En gi"

T#n# ti/n

|l

< T#u5c fbg

tHn# b Xan

l mm|

p kx'||| bng ti/n #nga

kwlxp lz'n||'||| lz'n||'|||

T#u sut gTgTa l|~ Ti/n t#u gTgTa l'zn|'||| TDng cng ti/n t#an# to"n a "gOi mu@ hng e - +?h 6% to&n t-)ng e - +?h p|'mn|'||| :; ti=n vit >?ng ch@ 'A1i m,i tri5u nBm trBm >!y m,i ngn +ng chDn) Th? t-)ng Fn v, e - +?h

"KMVa ^ut !"n t#u5c fbg c#o Ang Trn XSn f `^R lk ng* po{x Ang f c#a t#an# to"n ti/n #ng t#u XT l|~' (En 40a bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja \5 z Z Kgu*}n bAng foan WVu |lZ XT

]( s5a llxlZ Tb{ ]({b(RT ng* | lt#"ng ll nSm lrrm c7a ! ti c#Hn#

phi%u BuCt $ho Kg* pot#"ng |x nSm p||x \5a lk K= TRa okp b TRa lmm fC tn ngi n#8n #nga Trn XSn f
40

(0a c#Ja f Ki L? do xuta ^ut !"n t#u5c fbg c#o Ang f ^ut t2i +#oa T#n# &#:m Tn n#-n #i%u TT Fu* c"c# &#:m c#t 48t tesn Ws5 (En 40 tHn# x Xan \5 l=ng u cu m xm| T#1c xut o xm| n pz'n|l x p bng (En gi" T#n# ti/n z lp'rlm'ok r lp'rlm'ok r `#I tr"c# cung tiu e - +?h Lin laeLuh Do& Fn NETET) Kgi n#8n e - +?h T#7 +#o e - +?h WVu s5 |l gTRTZ k LL 34 hi5u ' 66789 :; <<<<< (En 40 !"n #nga bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja \5 z Z Kgu*}n bAng foan +#ona (i%n t#o2ia zml|pnm fC tn ngi mua #nga Trn XSn f (En 40a (0a c#Ja f Ki +#ona f>n# t#Bc t#an# to"na R? n#8n n=
41

l l'

&#:m #ng #o"h p k T#u5c fbg g

T#7 trng En 40 e - +?h

\5 ti W- s5 a

\5 ti

\T T |l

Tn #ng #o" d0c# 4I < T#u5c fbg

(En 40 tHn# b Xan \5 l=ng l xm| (En gi" p kx'||| bng ti/n #nga T#n# ti/n kwlxp lm'k||'|||

lm'k||'||| T#u sut gTgTa l|~ l'mk|'||| TDng cng ti/n t#an# to"n a "gOi mu@ hng e - +?h 6% to&n t-)ng e - +?h lo'zk|'||| Th? t-)ng Fn v, e - +?h :; ti=n vit >?ng ch@ ' KCi u tri5u tm trBm >1 m,i ngn +ng chDn) Ti/n t#u gTgTa

"KM1:^ut !"n t#u5c fbg c#o Tr2i c" gi5ng Kgu*}n R#an# t#Lo `^R lx ng* pn{x En 40 - t#an# to"n ti/n #ng `T lo t#u XT l|~' (En 40a bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja \5 z Z Kgu*}n bAng foan ]({b(RT ng* | lt#"ng ll nSm lrrm c7a ! ti c#Hn#
42

WVu |lZ XT ]( s5a llxlZ Tb{

phi%u BuCt $ho Kg* pn t#"ng |x nSm p||x \5a lx K= TRa okp b TRa lmm fC tn ngi n#8n #nga XQ XSn T#0n# (0a c#Ja Ti/n fi L? do xuta ^ut !"n t#u5c fbg c#o Tr2i c" gi5ng Kgu*}n R#an# ^ut t2i +#oa T#n# &#:m Tn n#-n #i%u Fu* c"c# &#:m TT c#t 48t tesn &#:m #ng l l' #o"h p T#u5c fbg Ws5 (En 40 tHn# x Xan u cu m mm| T#1c xut o mm| n pz'n|l x p bng `#I tr"c# cung tiu e - +?h Kgi n#8n e - +?h Do& Fn NETET) Lin laeLuh 66789 :; <<<<< (En 40 !"n #nga bAng t* d0c# 4I nuAi trYng t#uU sn Tc
43

\5 l=ng (En gi" T#n# ti/n

k g

z lm'nzm'nzl

lm'nzm'nzl T#7 +#o e - +?h T#7 trng En 40 e - +?h

WVu s5 |l gTRTZ k LL 34 hi5u '

(0a c#Ja \5 z Z Kgu*}n bAng foan +#ona (i%n t#o2ia zml|pnm s5 a fC tn ngi mua #nga XQ XSn T#ng (En 40 a Tr2i c" gi5ng Kgu*}n R#an# +#ona f>n# t#Bc t#an# to"na Ti/n m)t \T T |l Tn #ng #o" d0c# 4I < T#u5c fbg (En 40 tHn# b Xan l mm| p kx'||| kwlxp \5 l=ng (En gi"

\5 ti

W-

\5 ti

T#n# ti/n

lz'n||'|||

bng ti/n #nga lz'n||'||| T#u sut gTgTa l|~ Ti/n t#u gTgTa l'zn|'||| TDng cng ti/n t#an# to"n a p|'mn|'|||

:; ti=n vit >?ng ch@ 'A1i m,i tri5u nBm trBm >!y m,i ngn +ng chDn) "gOi mu@ hng e - +?h 6% to&n t-)ng e - +?h Th? t-)ng Fn v, e - +?h

44

"KM!: ^ut !"n t#u5c fbg c#o an# Kgu*}n fi Kam t#Lo `^R lm ng* pn{x n# Kam - t#an# to"n !ing ti/n m)t t#Lo `T ln t#u XT l|~' (En 40a bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja \5 z Z Kgu*}n bAng foan ]({b(RT ng* | lt#"ng ll nSm lrrm c7a ! ti c#Hn# phi%u BuCt $ho Kg* pn t#"ng |x nSm p||x \5a lm K= TRa okp b TRa lmm fC tn ngi n#8n #nga Kgu*}n fi Kam (0a c#Ja T#"i <>n# L? do xuta ^ut !"n t#u5c fbg c#o an# Kam ^ut t2i +#oa T#n# &#:m Tn n#-n #i%u Fu* c"c# &#:m TT c#t 48t tesn &#:m #ng l l' #o"h p T#u5c fbg Ws5 (En 40 tHn# x Xan u cu m l'm|| T#1c xut o l'm|| n pz'n|l x p z xk'|mp'lk| (En gi" T#n# ti/n \5 l=ng WVu |lZ XT ]( s5a llxlZ Tb{

k gl

45

bng

xk'|mp'lk|

`#I tr"c# cung tiu e - +?h

Kgi n#8n e - +?h

T#7 +#o

T#7 trng En 40 e - +?h

e - +?h

Do& Fn NETET) Lin laeLuh 66789

WVu s5 |l gTRTZ k LL 34 hi5u '

:; <<<<< (En 40 !"n #nga bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#Ja \5 z Z Kgu*}n bAng foan +#ona (i%n t#o2ia zml|pnm fC tn ngi mua #nga Kgu*}n fi Kam (En 40a (0a c#Ja T#"i <>n# +#ona f>n# t#Bc t#an# to"na Ti/n m)t \5 ti W- s5 a \5 ti

\T T |l

Tn #ng #o" d0c# 4I < T#u5c fbg

(En 40 tHn# b Xan l l'm|| p kx'||| kwlxp ml'|||'||| \5 l=ng (En gi" T#n# ti/n

46

bng ti/n #nga ml'|||'||| T#u sut gTgTa l|~ Ti/n t#u gTgTa m'l||'||| TDng cng ti/n t#an# to"n a mo'l||'|||

:; ti=n vit >?ng ch@ '/Bm m,i u tri5u m.t trBm ngn +ng chDn) "gOi mu@ hng e - +?h 5! A% t&'n thnh phm : p'l' R to"n c#i tit t#n# &#:m a (. &#n "n# c#Hn# x"c +0& t#i * 7 s1 !in ng c7a t#n# &#:m lm cE s c#o 4i%c g#i sD + to"n + to"n t#n# &#:m bAng t* #2c# to"n n# saua f2c# to"n c#i tit t#n# &#:m =c t#1c #i%n song song giOa +#o 4 &#6ng + to"n q &#n xng t#d +#o =c m c#i tit c#o tng lo2i t#n# &#:m 4 c#J &#n "n# t#Lo c#J tiu s5 l=ng' fng ng* cSn cB 4o c"c c#Bng t n#8& xut t#n# &#:m t#7 +#o g#i s5 l=ng t#1c n#8& t#1c xut 4o t#d +#o lin Fuan 4 sau myi ng#i%& 4I tHn# ra s5 tYn trn t#d +#o' Xo u t#"ng cSn cB 4o s5 tYn +#o cu5i t#"ng tr,c t#d +#o . g#i 4o ct tYn u t#"ng' R#i - 4o t#d +#o ngi giO t#d +#o c#u*.n ton ! c#Bng t n#8& +#o 4/ &#6ng + to"n' 6% to&n t-)ng e - +?h Th? t-)ng Fn v, e - +?h

47

(En 40 a bAng t* d0c# 4I nuAi trYng t#uU sn Tc (0a c#J a \5 zZ Kgu*}n bAng foan

WVu s5a |oZ XT

<an #n# t#Lo ]( s5allxlZTb{]({b(RT Kg* lZllZlrrm c7a < Ti c#Hn# ThW 6ho

Kg* l8& t#d a |l{|x T s5 a l| Z Z Z \5 TT Tn n#-n #i%u Fu* c"c# 48t t a T#u5c fbg (En 40 tHn# a Xan W- s5 a g b#Bn g \5 #i%u |l |p < `^R| l |x{|x t Kg* t#"ng b _ u +T |o{|x ^ut !"n c#o Tr2m fYng Kg1' ^ut !"n c#o Ang lx{|x lo| nr| 48 _ _i}n gii Kg* n#8& xut |l{|x |l{|x l p om| k l'o|| rm| \5 K#8& l=ng ^ut TYn R? x"c n#8n c7a + to"n x

|k |x |m |o |n |z |r l| ll

`^R| p `^R| k `^R| x `KRl | `^Rl | `^Rl l `^Rl p `^Rl k `^Rl x `^Rl m

|z{|x |z{|x p|{|x pk{|x pk{|x po{|x po{|x pn{|x pn{|x

fng ^ut !"n c#oTr2i c"KR ^ut !"n c#o Ang f' K#8& +#o T` ' ^ut !"n c#o Tr2m fYng Kg1' ^ut !"n c#o Ang f' ^ut !"n c#o TT b"i < ' ^ut !"n c#o Ang f' ^ut !"n c#o Tr2i c" KR' ^ut !"n c#o an# Kam' _ cu5i +T

|z{|x |z{|x p|{|x pk{|x pk{|x po{|x po{|x pn{|x pn{|x l|'z| |

mm| lp| o'||| nm| mm| xm| mm| l'm||

px| lp| l|'rp | x'rp| x'ln| k'op| k'ln| p'op| l'lp| l'lp|

q &#6ng + to"n + to"n s[ tin #n# g#i c#t& 4 t#Lo di c#i tit t#n# &#:m trn sD c#i tit t#n# &#:m tEng t1 n# t#d +#o n#ng c t#m c#J tiu t#n# ti/n . g#i c#t& #ng ng* t>n# #>n# n#8& xut Z tYn +#o' R#i n#8n =c &#iu n#8& +#o do t#7 +#o c#u*.n n s[ g#i 4o &#n n#8& c7a sD' `#n xut =c g#i t#Lo &#iu xut +#o 4 #o" En gTgT'
49

bu5i t#"ng + to"n 4 t#7 +#o 5i c#iu s5 li%u trn t#d +#o 4 trn sD c#i tit t#n# &#:m n#im m !o tHn# c#Hn# x"c c7a s5 li%u 4 +? x"c n#8n'

50

(En 40 a bAng t* d0c# 4I nuAi trYng t#uU sn Tc X( chi ti%t X8t li%u sn &#:m #ng #o" Tn 48t li%u sn &#:m #ng #o"a T#u5c fbg (En 40 tHn#a Xan
Kg* t#"ng g#i sD l |o{x |o{x |z{x p|{x pk{x pk{x po{x po{x pn{x pn{x b#Bng t \5 Kg* #i%u t#"ng p k _i}n gii Ti +#o n 5i Bng m (En gi" L=ng K#8& Ti/n L=ng r om| lo| mm| ^ut Ti/n l| L=ng TYn Ti/n lp kn'|zn'p|| lz'xkl'pnn lk'zkr'|xr z Z l'rxo'nkl p

`^R|l |o{x `^R|p |o{x `^R|k |z{x `KRl p|{x | `^Rl| pk{x `^Rll pk{x `^Rlp po{x `^Rlk po{x `^Rlx pn{x `^Rlm pn{x

x _ u +T ^ut !"n c#o Tr2m fYng okp Kg1 ^ut !"n c#o Ang fng okp ^ut !"n c#o Tr2i c" gi5ng Kgu*}n R#an# K#8& +#o t#n# &#:m okp lmx

^ut !"n c#o Tr2m fYng okp Kg1 ^ut !"n c#o Ang f okp ^ut !"n c#o TTb"i <' ^ut !"n c#o Ang f ^ut !"n c#o Tr2i c" ^ut !"n c#o an# Kam 8 cu7i $Y: okp okp okp okp

o n z pz'rrz m pz'n|l x p pz'n|l x p pz'n|l x p pz'omn x l|'z|| k|r'm||'|| | pz'n|l x p pz'n|l x p pz'n|l x p pz'n|l x p pz'n|l x p pz'n|l x p

ll l'o|| lz'omm'rpk rm| x'mrp'ppn nr| p lm'nzm'nzl px|

ll'|x| k|n'mmk'poz z o'||| lnp'p|z'mp m'|x| lkm'kxx'nxz | z nm| pl'mpo'|om x'pr| llk'zlz'ozk z mm| lm'nzm'nzl k'nx| rz'|kp'r|p z xm| mm| lp'rlm'okr k'pr| lm'nzm'nzl p'nx| zm'lln'pok z or'kkl'xzp z po'pnr'kmp z

l'm|| xk'|mp'lk| l'px|

12!SV !P2!QU2TM!, R 45

Kg* k| t#"ng x nSm p||x


Kgi g#i sD E(F k4G R to"n trng E(F k4G

46

p'p' R to"n tDng #=& t#n# &#:m a R#i - n#8n =c *u cu c7a +#"c# #ng + to"n 4it &#iu xut +#o 4 #o" En gTgT Yng t#i cSn cB 4o sD c#i tit t#n# &#:m tin #n# g#i 4o n#8t +? c#ung ' (En 40 a bAng t* d0c# 4I nuAi trYng t#uU sn Tc X( nhLt $ chung Kg b#Bng * t t#"n g g#i sD _i}n gii (- \5 g# #i% i u s TR D c"i \5 &#"t sin# K= b

X7 t-@ng t-Zc chuy>n 0@ng '''''''''''''' |o{x `^R| l ^ut !"n t#u5c c#o Tr2m fYng Kg1 '''''''''''' ^ut !"n t#u5c c#o Tr2i c" KR ''''''''' ^ut !"n c#o TT T#uU sn b"i < ^ut !"n t#u5c c#o Ang f '''''''' *'ng : x okp lmm |z{| x po{| x po{| x `^R| k `^Rl p `^Rl k x okp lmm x x okp lmm okp lmm

RST2!RR2QVV ''''''''''''' lz'omm'rpk

RST2!RR2QVV '''''''''''''

''' lm'nzm'nzl ''' lm'nzm'nzl lp'rlm'okr

lz'omm'rpk ''' lm'nzm'nzl ''' lm'nzm'nzl

lp'rlm'okr ''''' ''''' !2RRT2MSM2P1 !2RRT2MSM2P1 T,P T,P Kg* k| t#"ng x nSm p||x
1

Kgi giO sD e- +?h

R to"n trng e- +?h

T#7 trng En 40 e- +?h

bSn cB 4o K#8t +? c#ung . g#i 4o sD c"i c"c TRa okp, lmm (En 40 a bAng t* d0c# 4I nuAi trYng t#uU sn Tc \D c"i TR okpZ gi" 45n #ng !"n
Kg* b#Bng t t#"ng \5 Kg* g#i #i%u t#"ng sD 8i[n gi i Trang n#8t +? c#un g |k |k |x |x |z |z |r |r |r l| \5 #i% u TR 5i Bng lmm lmm lmm lmm lmm lmm lmm lmm lmm lmm rll X7 tin K= b

|o{x `^R| |o{x ^ut !"n t#u5c l c#o Tr2m fYng Kg1 |o{x `^R| |o{x ^ut !"n t#u5c p c#o Ang fng |z{x `^R| |z{x ^ut !"n t#u5c k c#o Tr2i c" KR |z{x `^R| |z{x ^ut !"n t#u5c x c#o Ang f pk{x `^Rl pk{x ^ut !"n t#u5c | c#o Tr2m fYng Kg1 pk{x `^Rl pk{x ^ut !"n t#u5c l c#o Ang f po{x `^Rl po{x ^ut !"n t#u5c p c#o TT T#uU sn b"i < po{x `^Rl po{x ^ut !"n t#u5c k c#o Ang f pn{x `^Rl pn{x ^ut !"n t#u5c x c#o Tr2i c" KR pn{x `^Rl pn{x ^ut !"n t#u5c m c#o an# Kam R{c gXf< *'ng ph&t 0inh t-ong $Y :

lz'omm'||| x'mrp'ppn p lm'nzm'nzl k'xxx'ln| x lnp'p|z'mp| pl'mpo'|om lm'nzm'nzl lp'rlm'okr lm'nzm'nzl xk'|mp'lk| kpk'nmp'|ln o T!T2QM!2V1Q, T!T2QM!2V1Q, PP

Kg* k| t#"ng x nSm p||x Kgi giO sD e- +?h R to"n trng e- +?h T#7 trng En 40 e- +?h
1

(En 40 a bAng t* d0c# 4I nuAi trYng t#uU sn Tc \D c"i t+ lmmZ t#n# &#:m
Kg* b#Bng t t#"ng \5 Kg* g#i #i%u t#"ng sD 8i[n gi i Trang \5 n#8t #i% +? u c#ung TR 5i Bng |k |k |x |x |n |z |z |r |r |r l| okp okp okp okp lmx k|r'm||'||| okp okp okp okp okp okp lnp'p|z'mp| pl'mpo'|om lm'nzm'nzl lp'rlm'okr lm'nzm'nzl xk'|mp'lk| k|r'm||'||| kpk'nmp'|ln o T!21SM2MR!, S X7 tin K= b

|o{x `^R| l |o{x `^R| p |z{x `^R| k |z{x `^R| x p|{x `KR| r pk{x `^R| r

|o{x |o{x |z{x |z{x p|{x pk{x

pk{x `^Rl pk{x | po{x `^Rl po{x l po{x `^+lp po{x pn{x pn{x `^Rl pn{x k `^Rl pn{x x

X7 d u $Y: ^ut !"n t#u5c c#o Tr2m fYng Kg1 ^ut !"n t#u5c c#o Ang fng ^ut !"n t#u5c c#o Tr2i c" KR ^ut !"n t#u5c c#o Ang f K#8& +#o t#n# &#:m ^ut !"n t#u5c c#o Tr2m fYng Kg1 ^ut !"n t#u5c c#o Ang f ^ut !"n t#u5c c#o TT b"i < ^ut !"n t#u5c c#o Ang f ^ut !"n t#u5c c#o Tr2i c" KR ^ut !"n t#u5c c#o an# Kam bng &#"t sin#a 8 cu7i $Y:

SP2TUQ2PVV lz'omm'rpk x'mrp'ppn p lm'nzm'nzl k'xxx'ln| x

Kg* k| t#"ng x nSm p||x Kgi giO sD R to"n trng T#7 trng En 40
2

e- +?h

e- +?h

e- +?h

=! A% t&'n tiu th thnh phm k'l R to"n doan# t#u !"n #ng' T#Lo c# + to"n Fui 0n# bAng t* sP dIng `#iu xut +#o #a En gTgT lm c#Bng t g5c lm cSn cB . #2c# to"n doan# t#u' b"c# l8& `#iu xut +#o #a En gTgT - =c tr>n# !* &#n #2c# to"n t#n# &#:m' (. &#n "n# doan# t#u !"n #ng t#Lo di t>n# #>n# t#an# to"n c7a +#"c# #ng + to"n sP dIng ti +#on mll lkl' Z Trng #=& +#"c# #ng t#an# to"n nga* sau +#i n#8n =c #ng t#> #a En =c c#u*.n n `#6ng + to"n t#7 Fu@ tin #n# t#u ti/n c7a +#"c# +? tn 4 ng du M(- t#u ti/nN 4o t #a En' (* l cSn cB . + to"n g#i 4o sD n#8t +? c#ung sD c"i TR mll' Z Trng #=& +#"c# #ng mua c#0u t#> cSn cB 4o #a En gTgT + to"n &#n "n# 4o sD n#8t +? c#ung sD c#i tit t#an# to"n 4,i ngi mua sD c"i TR lkl'

(En 40

a bAng t* d0c# 4I nuAi trYng t#uU sn Tc X( nhLt $ chung

Kg b#Bng * t t#"n g g#i sD

_i}n gii

(- \5 g# #i% i u s TR D c"i

\5 &#"t sin# K= b

X7 t-@ng t-Zc chuy>n 0@ng '''''''''''''' |o{x `^R| l ^ut !"n t#u5c c#o Tr2m fYng Kg1 '''''''''''' ^ut !"n t#u5c c#o Tr2i c" KR x lkl mll kkk |z{| x `^R| k x lll lkl mll kkk po{| x po{| x `^Rl p `^Rl k ''''''''' ^ut !"n c#o TT T#uU sn b"i < ^ut !"n t#u5c c#o Ang f '''''''' *'ng : x lll mll kkk lkl mll kkk

RST2!RR2QVV ''''''''''''' px'kl|'|||

RST2!RR2QVV '''''''''''''

''' l|'pzm'||| l|'pzm'||| ''' p|'mn|'|||

pp'l||'||| p'pl|'||| '''

lz'n||'||| l'zn|'||| ''' lz'n||'||| l'zn|'|||

lo'zk|'||| lm'k||'||| l'mk|'||| ''''' !2RRT2MSM2P1 T,P


5

''''' !2RRT2MSM2P1 T,P

Kg* k| t#"ng x nSm p||x Kgi giO sD e- +?h R to"n trng e- +?h T#7 trng En 40 e- +?h

(En 40 a bAng t* d0c# 4I nuAi trYng t#uU sn Tc \D c"i TR mllZ doan# t#u Kg * t#"n g g#i sD |o{x b#Bng t \5 Kg #i%u * t#"ng `^R| l `^R| p `^R| k |o{x 8i[n gi i Tran \5 g #i% n#8t u +? TR c#un 5i g Bng |k lkl X7 tin K= b

|o{x |z{x

|o{x |z{x |z{x pk{x

|z{x `^R| x pk{x `^R| r `^Rl | `^Rl l

pk{x po{x

pk{x po{x

^ut !"n t#u5c c#o Tr2m fYng ng1 ^ut !"n t#u5c c#o Ang fng ^ut !"n t#u5c c#o Tr2i c" KR ^ut !"n t#u5c c#o Ang f ^ut !"n t#u5c c#o Tr2m fYng Kg1 ^ut !"n t#u5c c#o Ang f ^ut !"n t#u5c c#o TT

pp'l||'|||

|k |x |x |z

lll lll lll lll

m'xx|'||| lz'n||'||| x'|z|'||| p|x'|||'|| | pm'm||'||| lz'n||'|||


6

|z |r

lll lll

po{x pn{x pn{x

`^Rl p `^Rl k `^Rl x

T#uU sn b"i < po{x ^ut !"n t#u5c c#o Ang f pn{x ^ut !"n t#u5c c#o Tr2i c" KR pn{x ^ut !"n t#u5c c#o an# Kam R{c _T#u *'ng ph&t 0inh t-ong $Y :

|r |r l|

lkl lll lll rll

lm'k||'||| lz'n||'||| ml'|||'|||

kzk'mp|'| || TRT2M!V2V TRT2M!V2V VV VV Kg* k| t#"ng x nSm p||x T#7 trng En 40 e- +?h

Kgi giO sD e- +?h

R to"n trng e- +?h

(En 40 a bAng t* d0c# 4I nuAi trYng t#uU sn Tc \D c"i t+ lklZ &#i t#u c7a +#"c# #ng
Kg* t#"ng g#i sD b#Bng t \5 Kg* #i%u t#"ng 8i[n gi i Trang n#8t +? c#ung \5 #i%u TR 5i Bng X7 tin K= b

X7 d u $Y: |l{x |l{x |m{x |m{x |o{x `T|l `T|p `T|k `^R|l |l{x |m{x |m{x |o{x Tr2m fYng Kg1 t#an# to"n ti/n Tr2i c" KR t#an# to"n ti/n TT T#uU sn b"i < t#an# to"n ti/n ng f tr ti/n ^ut !"n t#u5c |l |l |k |k |k llp lll lll lll mll

!U!2VQV21 TV or'zrm'm|| mr'zz|'p|| mr'znm'xm| p|'|ol'|m| pp'l||'|||


7

c#o Tr2m fYng Kg1 |z{x lp{x lp{x pp{x pp{x pp{x po{x pr{x `^R|k `T|z `T|r `Tl| `Tll `Tlp `^Rlk `Tlz |z{x ^ut !"n t#u5c c#o Tr2i c" KR lp{x ng f tr ti/n n= lp{x Kam tr ti/n #ng pp{x fng tr ti/n #ng pp{x Tr2m fYng Kg1 t#an# to"n ti/n pp{x Tr2i c" KR t#an# to"n ti/n po{x ^ut !"nc#o Angf pr{x ng f trti/n#ng bng s5 &#"t sin#a 8 cu7i $Y: |x |x |x |z |z |z |r l| kkk mll kkk lll lll lll lll lll mll kkk lll lm'k||'||| l'mk|'||| lo'zk|'||| ml'xpm'||| kxk'xrm'lk | V p'pl|'||| r'km|'||| rkm'||| p|'|ol'|m| k|'kpl'lp| kl'rnm'no| px'kl|'||| l|'pzm'|||

Kgi giO sD e- +?h

R to"n trng e- +?h

Kg* k| t#"ng x nSm p||x T#7 trng En 40 e- +?h

(En 40 a bAng t* d0c# 4I nuAi trYng t#uU sn Tc 0( chi ti%t th@nh to&n vZi ngOi mu@ ngOi \&n e_ng c#o TRalkl kklh Ti +#on a lkl (5i t=ng a Tr2m +#u*n nAng #u*%n fYng Kg1 Lo2i ti/n a XK(
Kg* t#"ng g#i sD l l{x o{x pp{x b#Bng t \5 #i%u p Kg* t#"ng k l{x `^R|l o{x `Tll pp{x x l' \5 d u +T p' \5 `\ trong +T Z Tr2m fYng Kg1 t#an# to"n ti/n n= +T tr,c Z <"n t#u5c c#o Tr2m fYng Kg1 c#Z a tr ti/n Z Tr2m fYng Kg1 t#an# to"n ti/n #ng bng `\ trong +T k' \5 d cu5i +T _i}n gii Ti T#i #2n +#on =c 5i c#it Bng +#u m o \5 &#"t sin# K= n b z oz'zrm'm|| llp mll kkk lll x x px'kl|'||| pp'l||'||| p'pl|'||| px'kl|'||| rk'p|m'm|| | K= r or'zrm'm|| \5 d b l|

Kg* k| t#"ng |x nSm p||x


1

"gOi ghi 0( e-+?h (En 40 a bAng t* d0c# 4I nuAi trYng t#uU sn Tc

6% to&n t-)ng e- +?h

0( chi ti%t th@nh to&n vZi ngOi mu@ ngOi \&n e_ng c#o TRalkl kklh Ti +#on a lkl (5i t=ng a Tr2i c" gi5ng Kgu*}n R#an# Lo2i ti/n a XK( Kg* t#"ng g#i sD l l{x z{x pp{x b#Bng t \5 #i%u p Kg* t#"ng k x l' \5 d u +T p' \5 `\ trong +T Z Tr2i c" KR t#an# to"n ti/n n= +T tr,c Z Tr2i c" KR t#an# to"n l{p ti/n #ng Z Tr2i c" KR t#an# to"n n5t ti/n #ng _i}n gii Ti T#i #2n +#on =c 5i c#it Bng +#u m o lll mll kkk lll r'km|'||| rkm'||| l|'pzm'||| \5 &#"t sin# K= n b z mr'zz|'p|| K= r mr'zz|'p|| \5 d b l|

`T|l l{x `T|m z{x `Tlp pp{x

bng `\ trong +T k' \5 d cu5i +T "gOi ghi 0( e-+?h

l|'pzm'||| n|'lom'p|| | Kg* k| t#"ng |x nSm p||x 6% to&n t-)ng e- +?h

(En 40 a bAng t* d0c# 4I nuAi trYng t#uU sn Tc 0( chi ti%t th@nh to&n vZi ngOi mu@ ngOi \&n e_ng c#o TRalkl kklh Ti +#on a lkl (5i t=ng a TT T#uU sn b"i < Lo2i ti/n a XK( Kg* b#Bng t _i}n gii Ti T#i #2n \5 &#"t sin# \5 d t#"ng +#on =c \5 Kg* K= b K= g#i sD 5i c#it #i%u t#"ng Bng +#u l p k x m o n z r l' \5 d u +T mr'znm'xm| p' \5 `\ trong +T m{x `T|p m{x Z TT T#uU sn b"i lll mr'znm'xm| < t#an# to"n ti/n n= +T tr,c bng `\ trong +T x x mr'znm'xm| k' \5 d cu5i +T |
3

b l|

Kg* k| t#"ng |x nSm p||x "gOi ghi 0( e-+?h 6% to&n t-)ng e- +?h

(En 40 a bAng t* d0c# 4I nuAi trYng t#uU sn Tc 0( chi ti%t th@nh to&n vZi ngOi mu@ ngOi \&n e_ng c#o TRalkl kklh Ti +#on a lkl (5i t=ng a ng Trn XSn f Lo2i ti/n a XK(
Kg* t#"ng g#i sD l m{x lp{x po{x pr{x b#Bng t \5 #i%u p `T|k `T|z Kg* t#"ng k m{x lp{x x l' \5 d u +T p' \5 `\ trong +T Z ng f tr l{p ti/n n= +T tr,c Z ng f t#an# to"n n5t ti/n n= Z <"n t#u5c c#o Ang f c#a tr ti/n Z ng f tr ti/n s,m =c #ng bRTT l~ bng `\ trong +T k' \5 d cu5i +T _i}n gii Ti T#i #2n +#on =c 5i c#it Bng +#u m o lll lll mll kkk lll okm x x lm'k||'||| l'mk|'||| lo'ool'n|| loz'k|| lo'zk|'||| mo'rmp'l|| | \5 &#"t sin# K= n b z p|'|ol'|m| p|'|ol'|m| K= r x|'lpp'l|| \5 d b l|

`^Rlk po{x `Tlz pr{x

"gOi ghi 0( e-+?h

Kg* k| t#"ng |x nSm p||x 6% to&n t-)ng e- +?h


5

k'p' R to"n c"c +#on lm gim doan# t#u' _o )c i.m t#n# &#:m c7a cAng t* l sn &#:m . +Hc# t#Hc# c" d esP dIng tim tr1c ti& 4o c"h 4> 48* m 4i%c +i.m so"t g3t gao c#t l=ng c7a sn &#:m luAn di}n ra . +#Ang x* ra trng #=& a c#o +#"c# #ng n#Ong m)t #ng +tm c#t l=ng' X> 48* m c"c +#on lm gim doan# t#u n# gim gi" #ng !"n #ng !"n !0 tr l2i l +#Ang c' k'k R to"n c#it +#u !"n #ng e c#it +#u t#an# to"n h b#it +#u !"n #ng a L s5 ti/n ngi !"n gim tr c#o ngi mua 5i 4,i s5 ti/n &#i tr do ngi mua t#an# to"n ti/n mua sn &#:m #ng #o" d0c# 4I c7a doan# ng#i%& tr,c t#i #2n t#an# to"n - t#o t#u8n ' bSn cB 4o &#iu t#u ti/n m)t + to"n &#n "n# s5 ti/n t#u =c do +#"c# #ng tr n= #ng KH d : "KMP: Kg* pr{x Ang f t#an# to"n ti/n #ng +T n* c#o cAng t* tr,c #2n cAng t* c#& n#8n c#it +#u t#an# to"n l~ c#o Ang `Tlz' bu5i t#"ng + to"n &#n "n# 4o sD c"i TR okm (En 40 a bAng t* d0c# 4I nuAi trYng t#uU sn Tc \D c"i TR okmZ c#i &#H #o2t ng ti c#Hn# 8i[n gi i X7 tin Kg b#Bng t Tran \5 * g #i% \5 Kg K= b t#"n #i%u n#8t u * g g#i +? TR t#"ng sD c#un 5i g Bng pr{x `Tl pr{x ng f t#an# to"n l| lkl loz'k|| z tr,c #2n cAng t* c#& n#8n bRTT l~ c#o Ang ' Rt c#u*.n c#i rll loz'k|| &#H T) bfJb *'ng ;X t-ong 1PR2TVV 1PR2TVV
1

Yng t#i &#n "n# +#on c#it +#u t#an# to"n c#o +#"c#

$Y : Kgi giO sD R to"n trng e- +?h e- +?h k'x' R to"n t#u gTgT a gTgT t#Lo &#Eng &#"& +#u tr' Thu LTLT +Mu r1 N gi tHnh thu c21O Ang hoJ dch v :; thu LTLT ph!i N thu LTLT +Mu r1 vo n.p trong thng X/ mBc t#u sut 5i 4,i sn &#:m xut !"n c7a cAng t* "& dIng mBc l|~' bu5i t#"ng + to"n tin #n# g#i sD c"i ti +#onalkk kkk 0 thu uPt thu LTLT c21 hng thu LTLT +Mu Kg* k| t#"ng x nSm p||x T#7 trng En 40 e- +?h

bAng t* d0c# 4I nuAi trYng t#uU sn Tc t#uc 5i t=ng n& t#u

(En 40 a bAng t* d0c# 4I nuAi trYng t#uU sn Tc \D c"i t+ lkkZ t#u gTgT =c +#u tr Kg* t#"ng g#i sD b#Bng t \5 Kg #i%u * t#"ng `KR| l `KR| p `KR| k `KR| x `KR| m `KR| o `KR| n `KR| z `KR| r |l{x |l{x |p{x |p{x |k{x |k{x |x{x |x{x |m{x 8i[n gi i Trang n#8t +? c#ung |l |l |l |l |p |p |p |p |k l| \5 #i%u TR 5i Bng lll lll kkl kkl kkl kkl kkl lll lll kkl X7 tin K= b

|l{x |l{x |p{x |p{x |k{x |k{x |x{x |x{x |m{x pz{x

X7 d u $Y: Wua n,c ti.u c7a bt* fb f Ki Wua axtAn c7a Ang n Wua Fun "o c7a bAng t* ma* l| Wua cYn c7a bt* fb X@n# `#$c Wua mQ c7a cPa #ng Tf s5 k Wua gSng ta* c7a cPa #ng Tf s5 m Wua n,c ti.u c7a bt* fb f Ki Wua axtAn c7a Ang n Wua KXL c7a bt* fong Long' Wua t7 Ang bng s5 &#"t sin#a

V kko'||| p'pm|'||| mp'||| p|'|||'||| k|'||| lm'||| l'm||'||| p'm||'||| om|'||| m'|n|'||| kp'x|k'|||
3

8 cu7i $Y:

T!2SVT2VV V Kg* k| t#"ng x nSm p||x

Kgi giO sD e- +?h

R to"n trng e- +?h

T#7 trng En 40 e- +?h

(En 40 a bAng t* d0c# 4I nuAi trYng t#uU sn Tc \D c"i TR kkkZ t#u 4 c"c +#on &#i n& n# n,c Kg * t#"n g g#i sD b#Bng t \5 Kg #i%u * t#"ng 8i[n gi i Tran \5 g #i% n#8t u +? TR c#un 5i g Bng X7 tin K= b

X7 d u $Y: |o{x |o{x |z{x |z{x pk{x pk{x `^R| l `^R| p `^R| k `^R| x `^Rl | `^Rl l |o{x ^ut t#u5c !"n c#o Tr2m fYng Kg1 |o{x ^ut !"n t#u5c c#o Ang fng |z{x ^ut !"n t#u5c c#o Tr2i c" KR |z{x ^ut !"n t#u5c c#o Ang f pk{x ^ut !"n t#u5c c#o Tr2m fYng Kg1 pk{x ^ut !"n t#u5c c#o Ang f |k |k |x |x |z |z lkl lll lll lkl lll lll lll

TU2VVV2V VV p'pl|'||| mxx'||| rkm'||| rkm'||| x|z'||| p|'x||'|| | p'mm|'|||

po{x po{x pn{x pn{x k|{x

`^Rl l `^Rl p `^Rl k `^Rl x

po{x ^ut !"n t#u5c c#o TT T#uU sn b"i < po{x ^ut !"n t#u5c c#o Ang f pn{x ^ut !"n t#u5c c#o Tr2i c" KR pn{x ^ut !"n t#u5c c#o an# Kam K#=ng !"n m"* trn t#u5c bng `\ trong +T 8 cu7i $Y:

|r |r |r l| ll

lll lkl lll lll lll

l'zn|'||| l'mk|'||| l'zn|'||| m'l||'||| l'x||'|||

kr'nmp'|| | QR2QM!2V VV Kg* k| t#"ng x nSm p||x T#7 trng En 40 e- +?h

Kgi giO sD e- +?h

R to"n trng e- +?h

k'm R to"n c#i &#H !"n #ng 4 c#i &#H Fun l? doan# ng#i%&' b#i &#H !"n #ng 4 c#i &#H Fun l? doang ng#i%& l c"c +#on c#i &#H ngoi sn xut n#im tiu t#I sn &#:m' b#i &#H !"n #ng 4 c#i &#H Fun l? doan# ng#i%& &#n !D c#o #ng tiu t#I trong +T cng 4,i gi" 45n #ng !"n #>n# t#n# nn gi" t#n# ton ! sn &#:m' K# 48* #ai +#on c#i &#H n* l mt n#n t5 n# #ng t,i gi" !"n c7a sn &#:m' X> t# 4i%c Fun l? b`<f 4 b` ]L_K l mt 4n / Fuan trCng n#im t8& #=& * 7 c#i &#H &#"t sin# &#n !D c#Hn# x"c c#o sn &#:m tiu t#I . t #2c# to"n * 7 gi" t#n# sn &#:m x"c 0n# $ng 3n gi" !"n sn &#:m 4 +t Fu tiu t#I' 6% to&n chi phH \&n hng2

gYm c"c lo2i c#i &#Ha c#i &#H n#n 4in !"n #ng c#i &#H gPi #ng c#i &#H +#"c !ing ti/n' bu5i t#"ng + to"n g#i 4o sD c"i TR oxl (En 40 a bAng t* d0c# 4I nuAi trYng t#uU sn Tc Kg * t#"n g g#i sD lz{x lz{x \D c"i TR oxlZ c#i &#H !"n #ng 8i[n gi i b#Bng t Tran \5 g #i%u \5 Kg n#8t TR #i% * +? 5i u t#"ng c#un Bng g TrHc# +#u #ao |o plx T\b( c#o c"c ! &#8n `#n !D ti/n lEng |o kkx c#o ! &#8n <f TrHc# <f^f <fT |o kkz R`b( t#Lo tU l% Fu* 0n# Rt c#u*.n c#i &#H |o rll !"n #ng *'ng 07 ph&t 0inh: X7 tin K= b

l'n||'||| n'l||'||| l'kxr'|||

Kgi giO sD R to"n trng e- +?h e- +?h 6% to&n chi phH qu n l do@nh nghi#p2 T\b( c#i &#H +#"c !ing ti/n' bu5i t#"ng + to"n g#i 4o sD c"i TR oxp

l|'lxr'|| | 1V21SU2VV 1V21SU2V V VV Kg* k| t#"ng x nSm p||x T#7 trng En 40 e- +?h

gYma c#i &#H n#n 4in Fun l? c#i &#H 48t li%u c#i &#H +#u #ao

(En 40 a bAng t* d0c# 4I nuAi trYng t#uU sn Tc \D c"i TR oxpZ c#i &#H ]L_n Kg b#Bng t 8i[n gi i Tran \5 X7 tin
6

* \5 Kg t#"n #i%u * g g#i t#"ng sD lz{x lz{x TrHc# +#u #ao T\b( c#o c"c ! &#8n `#n !D ti/n lZ Eng c#o ! &#8n ]L_K TrHc# <f^f <f T R`b( t#Lo tU l% Fu* 0n# Rt c#u*.n c#i &#H *'ng 07 ph&t 0inh t-ong $Y : Kgi giO sD e- +?h >! A% t&'n $%t qu tiu th :

g #i% K= n#8t u +? TR c#un 5i g Bng |o plx l'm||'||| |o kkx n'x||'|||

|o

kkz l'x|o'|||

l|'k|o'|| | 1V2TVP2V 1V2TVP2V VV VV Kg* k| t#"ng x nSm p||x T#7 trng En 40 e- +?h

R to"n trng e- +?h

bu5i t#"ng cSn cB 4o #o2t ng sn xut +in# doan# cAng t* x"c 0n# +t Fu +in# doan# &#n "n# 4o sD c"i c"c TR a rll xpl'

(En 40 a bAng t* d0c# 4I nuAi trYng t#uU sn Tc \D c"i TR rllZ x"c 0n# +t Fu +in# doan# Kg b#Bng t 8i[n gi i Tran \5 X7 tin
7

* t#"n g g#i sD

\5 #i% u

Kg * t#"ng Rt c#u*.n doan# t#u Rt c#u*.n gi" 45n #ng !"n Rt c#u*.n c#i &#H <f Rt c#u*.n c#i &#H ]L_K Rt c#u*.n c#i &#H #o2t ng +#"c Rt c#u*.n b` f(Tb Rt c#u*.n t#u n#8& #o2t ng +#"c Rt c#u*.n l-i *'ng:

g #i% n#8t u +? TR c#un 5i g Bng

K=

kzk'mp|'|| | kpk'nmp'|ln o l|'lxr'||| l|'k|o'||| km'|||'||| loz'k|| lx'|||'||| lz'lxx'ozp x TUQ2M!V2VV TUQ2M!V2V V VV Kg* k| t#"ng x nSm p||x T#7 trng En 40 e- +?h

Kgi giO sD e- +?h

R to"n trng e- +?h

bu5i t#"ng + to"n &#n "n# 4o !ng cn 5i s5 &#"t sin#'

Chuyn += t;t nghi5p

phn III: m't 07 $i%n nh]m hon thi#n $% to&n thnh phm v tiu th thnh phm ) c+ng ty d,ch v nu+I t-.ng thu/ 0 n T1 I2 "hLn B^t v $% to&n thnh phm v tiu th thnh phm ) c+ng ty: /) "h?n :Bt chun*: T t#1c t c#o t#* 4i%c tD c#Bc ! m"* + to"n ni c#ung 4 + to"n t#n# &#:m tiu t#I t#n# &#:m ni ring +#Ang ngng &#"t tri.n 4/ mCi m)t +0& t#i "& Bng mCi n#u cu Fun l? 4 #2c# to"n c7a cAng t* m !o t#5ng n#t 4/ &#2m 4i 4 &#Eng &#"& tHn# to"n c"c c#J tiu +in# t' b"c t#7 tIc tr>n# t1 lun c#u*.n c#Bng t t#1c #i%n c#)t c#[ t#Lo $ng c# Fu* 0n#' b"c &#Eng t#Bc !"n #ng &#Eng t#Bc t#an# to"n t2i cAng t* =c "& dIng &# #=&' W)t +#"c 4i%c t#Lo di cAng n= c7a +#"c# =c i/u #n# c#)t c#[ gi$& c#o 4i%c t#an# to"n c#Hn# x"c s5 ti/n +#"c# #ng c6n n=' 5)"h?n :Bt c th2: Q= k ton thnh phm ' bAng t* - &#n "n# mt c"c# * 7 c#Hn# x"c c"c #o2t ng +in# t di}n ra' Q= k ton tiu th thnh phm a R to"n - 48n ng lin# #o2t 4 a #% t#5ng sD s"c# g#i c#t& Fu" tr>n# !"n #ng #ng t#"ng lm cSn cB x"c 0n# $ng s5 t#u &#i n& l=i n#u8n . l2i' T +0& t#i cung c& t#Ang tin * 7 gi$& !an gi"m 5c c + #o2c# ra Fu*t 0n# $ng 3n c#o sn xut 4 tiu t#I t#n# &#:m' II2 _'t 07 $i%n BuCt nh]m hon thi#n c+ng t&c $% to&n thnh phm v tiu th thnh phm2 R#u tiu t#I sn &#:m l #t sBc Fuan trCng trong Fu" tr>n# sn xut n tiu dng' WIc Hc# cu5i cng c7a !t +T mt doan# ng#i%& no

Chuyn += t;t nghi5p

l t5i a #o" l=i n#u8n t#u =c +t Fu cao n#t m i/u n* c#J c t#. 2t =c +#i +t t#$c giai o2n !"n #ng' \n xut ra sn &#:m - +# tiu t#I =c c#$ng c6n +# #En' bAng t* d0c# 4I nuAi trYng t#uU sn Tc . :* m2n# tiu t#I - "& dIng gim gi" 4,i +#"c# #ng c #=& Yng 4,i gi" tr0 +in# t l,n' Tu* n#in 4i%c Fu* 0n# 4/ gim gi" c#a =c cI t#. 4 c#a t#Z ng xu*n' f>n# t#Bc c#it +#u !"n #ng c rt n#i/u &#Eng c"c# +#"c n#au 4 nu +#Ang c t"c dIng m)t n* t#> c t"c dIng m)t +#"c' R#i c +#"c# #ng +? +t #=& Yng c gi" tr0 l,n 4,i cAng t* t#> cAng t* c t#. "& dIng gim gi" #=& Yng t#Lo mt tU l% &#n trSm no ' Xi%c Fu* 0n# 4/ tU l% &#n trSm cQng n# 4i%c x"c 0n# gi" tr0 #=& Yng n* l l,n cn &#i #=& l? 4 r rng' Kgoi ra 4,i +#"c# #ng t#ng xu*n c7a cAng t* t#> cQng nn "& dIng mt #>n# t#Bc u -i c#o #C n# tU l% t#ng' fa* 4,i n#Ong +#"c# #ng t#an# to"n n#an# c n#Ong !i%n &#"& +#u*n +#Hc# cI t#.' s6ng &#Gng cn &#i

Chuyn += t;t nghi5p

Rt lu8n
Ton ! n#Ong ni dung tr>n# !* trn c#o c#$ng ta t#* 4ai tr6 )c !i%t Fuan trCng c7a + to"n t#n# &#:m 4 tiu t#I t#n# &#:m 5i 4,i cAng t"c Fun l? c"c #o2t ng sn xut +in# doan# c7a cAng t*' Xi%c #2c# to"n + to"n &#i * 7 +0& t#i c#Hn# x"c l mt trong n#Ong !i%n &#"& tHc# c1c 4 c #i%u Fu n#t g& &#n t#$c :* Fu" tr>n# tun #on 45n 4 x"c 0n# +t Fu +in# doan#' _o i/u +i%n 4/ t#i gian cQng n# tr>n# l? lu8n 4 +in t#Bc c6n #2n c# nn / ti +#Ang tr"n# +#9i n#Ong +#im +#u*t 4 sai st' m rt mong =c s1 c#J !o c7a cA gi"o . !i 4it c7a Lm 2t c#t l=ng cao #En' m xin c#n t#n# cm En cA 4 c"c c"n ! n#n 4in &#6ng + to"n bAng t* d0c# 4I nuAi trYng t#uU sn trung mEng - t8n t>n# #,ng dVn Lm #on t#n# / ti n*' A /.i ngy RR thng S nBm R<<T

Chuyn += t;t nghi5p

"hLn B^t c?@ cF qu@n th:c tLp

nhLn B^t c?@ gi&o vin hZng d`n '

You might also like