TRNG AI HOC BACH KHOA HA NOI Vien Kinh te va Quan ly Bo mon Quan tr kinh doanh

CAC CAU HOI C BAN VE THC TAP TOT NGHIEP VA HNG DAN TRA LI
Ngi soan: Ths. Nguyen Tien Dung
Trang web : http://dungnt.tk

Ha Noi - 2012

Di ay la nhng cau hoi c ban ma sinh vien phai hoc va nam vng cach tra li e co c ket qua bao ve TTTN kha. Tuy nhien, ay khong phai la toan bo nhng cau hoi ma mot sinh vien phai tra li trong buoi bao ve TTTN cua mnh, cung nh khong phai ngi cham nao cung hoi theo nhng cau hoi nay. Giang vien cham co quyen at nhng cau hoi khac ma sinh vien phai tra li c. Viec tra li c tat ca nhng cau hoi ay khong co ngha la sinh vien se c iem toi a. Ngoai nhng cau hoi nay, sinh vien can nghien cu ky cac so lieu a thu thap nham hieu ro nhng so lieu o a c xac nh nh the nao, xu the bien ong cua chung la g, y ngha cua xu the cung nh nhng yeu to anh hng ti s bien ong o. PHAN 1: GII THIEU CHUNG CH1: Muc ch cua t thc tap tot nghiep la g ? Tm hieu, thu thap cac van e thc te doanh nghiep va viec van dung kien thc ly thuyet a hoc e tien hanh phan tch, anh gia cac lnh vc hoat ong san xuat kinh doanh c ban cua doanh nghiep; la chon va e xuat hng e tai tot nghiep. CH2: Noi dung thc tap gom nhng van e g ? Tm hieu cac van e chung cua doanh nghiep : lch s hnh thanh, chc nang nhiem vu, mat hang kinh doanh, cong nghe san xuat, ket cau san xuat va c cau to chc bo may quan ly doanh nghiep. Phan tch mot so mat hoat ong san xuat kinh doanh chu yeu: Marketing, lao ong va tien lng, vat t , tai san co nh, gia thanh va tai chnh doanh nghiep. e xuat hng e tai tot nghiep. CH3: The nao la mat hang chu yeu? Mat hang chu yeu cua doanh nghiep la g? Mat hang c ghi trong ang ky kinh doanh, chiem ty trong ln ve doanh thu. CH4: Quy mo cua doanh nghiep la ln, va hay nho? Cac tieu thc thong dung e anh gia quy mo doanh nghiep: so lao ong va tong von kinh doanh (tong tai san). Theo Ngh nh 56, ban hanh Thang 6/2009, doanh nghiep nho va va la c s kinh doanh a ang ky kinh doanh theo phap luat, c chia thanh ba cap: sieu nho, nho va va theo quy mo tong nguon von (tng ng tong tai san c xac nh trong bang can oi ke toan cua doanh nghiep) hoac so lao ong bnh quan nam (tong nguon von la tieu ch u tien), theo bang sau:

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Quy m

Doanh nghip siu nh S lao ng

Doanh nghip nh Tng ngun vn 20 t ng tr xung 20 t ng tr xung 10 t ng tr xung S lao ng

Doanh nghip va Tng ngun vn t trn 20 t ng n 100 t ng t trn 20 t ng n 100 t ng t trn 10 t ng n 50 t ng S lao ng

Khu vc I. Nng, lm nghip v thy sn II. Cng nghip v xy dng 10 ngi tr xung 10 ngi tr xung 10 ngi tr xung

t trn 10 ngi n 200 ngi t trn 10 ngi n 200 ngi t trn 10 ngi n 50 ngi

t trn 200 ngi n 300 ngi t trn 200 ngi n 300 ngi t trn 50 ngi n 100 ngi

III. Thng mi v dch v

CH5: Trnh bay noi dung cac bc cua quy trnh cong nghe. Can trnh bay au vao, au ra, cac bc chnh va cac yeu cau ve thiet b, lao ong trong tng bc CH6: Trnh bay ket cau san xuat cua doanh nghiep. Ket cau san xuat la khai niem ch he thong cac bo phan san xuat chnh, san xuat phu tr va moi lien he gia chung. S o ket cau san xuat thng co mat cac phan xng, khai trng, to oi san xuat, to dch vu, kho nguyen vat lieu, kho thanh pham, to c ien va cac bo phan san xuat khac. Can ch ra nhng bo phan san xuat chnh (x nghiep, phan xng hoac cong oan nao), cac bo phan san xuat phu tr (x nghiep, phan xng hoac cong oan nao) va moi quan he gia cac bo phan o tren s o ket cau san xuat. CH7: Cac bo phan san xuat cua DN c to chc theo hnh thc chuyen mon hoa nao? Nhan dang he thong san xuat cua doanh nghiep thuoc ve mot trong ba hnh thc chuyen mon hoa trong san xuat: chuyen mon hoa theo cong nghe (bo tr mat bang theo nhom may, cac san pham khac nhau c san xuat cung mot khu vc), chuyen mon hoa theo oi tng (nhng san pham khac nhau c san xuat tren nhng day chuyen khac nhau) va chuyen mon hoa ket hp. Can hieu u nhc iem va pham vi ap dung cua moi hnh thc to chc san xuat nay. CH8: Doanh nghiep co may cap quan ly? Mo hnh to chc bo may quan ly theo kieu nao? Khai niem cap quan ly: cac bo phan ma thc hien ay u cac chc nang quan ly (hoach nh, to chc, ch ao va kiem tra) va giong nhau ve pham vi quyen han va trach nhiem

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 Thong thng, mot cong ty vi cac x nghiep (nha may) trc thuoc se co ba cap : cong ty (gom ban giam oc cong ty va cac phong ban), cap x nghiep (gom ban giam oc XN va cac phong ban cua XN) va cap phan xng (bao gom cac bo phan trc tiep san xuat cua XN) Mo hnh to chc bo may quan ly thong dung la kieu trc tuyen - chc nang (trc tuyen: thu trng cap di ch phuc tung 1 thu trng cap tren, chc nang: giup viec cho thu trng cac cap la cac phong, ban hoac nhan vien nghiep vu chuyen mon, cac phong ban nay c uy quyen cua thu trng n v a ra nhng menh lenh trong pham vi chc nang cua phong ban o). PHAN 2 : PHAN TCH HOAT ONG KINH DOANH CUA DOANH NGHIEP CH9: Trnh bay cac san pham chu yeu cua doanh nghiep? Can phan chia cac san pham cua doanh nghiep theo nhom, oi vi moi nhom san pham can neu ac iem, mc chat lng, kieu dang, nhan hieu, bao b, dch vu i kem, khoang gia ban va khach hang muc tieu. CH10: Cach xac nh cac ch tieu so lng mat hang tieu thu, tong doanh thu cua doanh nghiep ? S khac nhau gia lng tieu thu (doanh thu) ke hoach va thc te do nhan to nao? Gia thc te bnh quan c tnh toan nh the nao? Lng san xuat ke hoach: can c vao nhu cau cua th trng, oi thu canh tranh va kha nang cua doanh nghiep. Doanh thu can c vao san lng d kien tieu thu va mc gia hien hanh tren th trng thi iem lap ke hoach. Lng tieu thu va doanh thu thc hien can c vao hoa n ban hang va c tap hp theo so sach ke toan ng vi tng thi oan. S khac nhau gia doanh thu ke hoach va thc hien do 2 nhan to: Lng tieu thu va gia ban hang hoa. Gia tnh doanh thu thc te la gia khong ke thue VAT. Gia th c te bnh quan c tnh bang doanh thu thc te chia cho san lng thc te tieu thu. CH11: Trnh bay cach xac nh gia ban cua doanh nghiep? (t chi ph, li nhuan muc tieu, tng t...) So sanh gia ban cua DN vi gia cua oi thu canh tranh cao hay thap? Nhan xet u nhc iem cach lam o? Ve ly thuyet, co hai cach tiep can nh gia: nh gia hng chi ph (lay chi ph cong vi mot mc li nhuan mong i e tnh ra gia ban) va nh gia hng th trng (can c vao gia ban cua san pham canh tranh trc tiep va anh gia cua khach hang ve chat lng cua san pham e a ra gia ban). Cac phng phap nh gia trong cach tiep can nh gia hng chi ph la: nh gia theo chi ph bnh quan, nh gia theo chi ph bien oi bnh quan, nh gia theo chi ph tang them, nh gia theo hieu qua au t mong i.

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 Cac phng phap nh gia trong cach tiep can nh gia hng th trng la: nh gia theo gia hien hanh (gia cua nhng san pham canh tranh trc tiep), nh gia theo gia tr cam nhan, au thau va nh gia bang au gia. Mot doanh nghiep cu the co the i theo mot trong hai cach tiep can tren hoac ket hp ca hai. Co hai kieu canh tranh lien quan en gia: canh tranh bang gia (nh gia thap hn oi thu canh tranh trc tiep) va canh tranh phi gia (nh gia bang hoac cao hn oi thu va s dung cac cong cu marketing khac e canh tranh nh chat lng hang hoa, dch vu, danh tieng thng hieu, ...) CH12: The nao la oi thu canh tranh? oi thu canh tranh cua DN la ai? Theo cach hieu thong thng, co 2 cap o canh tranh: (1) canh tranh trc tiep (cac san pham rat giong nhau ve ac iem va khoang gia ban); (2) canh tranh gia cac san pham thay the (cac san pham co ac iem khac nhau hoac/va gia ban khac nhau nhng phuc vu cung mot nhu cau). Can neu c t nhat la mot oi thu canh tranh trc tiep (so lng, ten, cac san pham, gia ban, th trng muc tieu, iem manh va iem yeu) CH13: Trnh bay cac kenh phan phoi cua doanh nghiep? Kenh nao chiem v tr chu yeu? Kenh trc tiep: ngi tieu dung at hang trc tiep doanh nghiep, mua t ca hang gii thieu va ban san pham cua doanh nghiep, qua lc lng ban hang cua doanh nghiep. Can neu ro lng ban va doanh thu qua tng hnh thc ban ke tren va ngi mua la ai. Kenh gian tiep: kieu nha trung gian (tong ai ly, ai ly, nha phan phoi hay nha buon oc lap), so lng nha trung gian, ho au, lng ban va doanh thu cua tng loai nha trung gian. Kenh chu yeu: kenh co ty trong ln nhat trong tong doanh thu. CH14: Doanh nghiep a ap dung nhng hnh thc xuc tien ban nao? Ngan sach chi cho tng hnh thc va hieu qua cua cac chng trnh xuc tien ban a lam c o nh the nao? Ve ly thuyet, co nam hnh thc (phng phap) xuc tien ban: quang cao, khuyen mai, ban hang trc tiep, marketing trc tiep va quan he vi cong chung. Mot doanh nghiep cu the co the ch thc hien mot so trong nhng hnh thc tren. Hieu qua cua cac chng trnh xuc tien ban c o bang ty so gia ket qua xuc tien ban tren chi ph xuc tien ban. Cac ket qua xuc tien ban co hai loai: bang tien (ket qua hanh vi hay ket qua tieu thu) va khong bang tien (ket qua ve thai o, nhan thc lam cho khach hang biet, thch, b thuyet phuc, co thai o than thien).

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CH15: Cong tac lao ong va tien lng doanh nghiep gom nhng noi dung g? Xac nh nhu cau lao ong, tuyen dung, ao tao, bo tr va to chc ieu kien lao ong, nh mc lao ong, giai quyet che o chnh sach lao ong va tien lng, xac nh tong quy lng, xay dng n gia lng va chia lng, tien thng. CH16: C cau lao ong cua doanh nghiep nh the nao? C cau lao ong phu thuoc vao nhan to nao? Phan loai lao ong nham muc ch g ? C cau lao ong la s hnh thanh cac loai lao ong va ty trong cua tng loai trong tong so lao ong. C cau lao ong phu thuoc vao: nganh nghe san xuat, quy mo san xuat, cong nghe san xuat va trnh o quan ly cua doanh nghiep. Phan loai lao ong nham muc ch quan ly lao ong. CH17: Trnh o lao ong the hien bi ch tieu nao? Cach tnh bac th bnh quan hoac he so lng bnh quan? Y ngha cua no? Trnh o lao ong c the hien bi trnh o chuyen mon nghiep vu oi vi lao ong gian tiep (bang cap hoc van, cac chng ch chuyen mon) hoac bac th oi vi lao ong trc tiep. Bac th bnh quan bang trung bnh gia quyen cua tat ca cac bac th cua ngi lao ong. He so lng bnh quan c tnh tng t. Y ngha cua viec tnh bac th bnh quan la e so sanh gia bac th bnh quan va cap bac cong viec bnh quan va e tnh tien lng bnh quan. CH18: Trnh bay cach thc tuyen dung lao ong doanh nghiep? Nhan xet u nhc iem cach lam o? Sinh vien can mo ta c quy trnh tuyen dun g lao ong hien tai ma doanh nghiep ang s dung, so sanh vi quy trnh tuyen dung kieu Au-My (c coi la tien tien) va rut ra nhan xet. CH19: The nao la mc thi gian lao ong? Mc san lng? Mc thi gian lao ong phu thuoc vao nhan to nao? Phng phap xay dng nh mc thi gian/san lng lao ong cua DN Mc thi gian: thi gian can thiet toi a e san xuat ra mot n v san pham ng vi mot cap bac cong viec nhat nh Mc san lng: so lng san pham toi thieu c san xuat trong mot n v thi gian ng vi mot cap bac cong viec nhat nh Phng phap xay dng: (1) theo kinh nghiem (thong ke qua nhieu ngay thang); (2) tnh toan phan tch (phan tch ve ly thuyet va o lng thc te (chup anh thao tac, bam gi nguyen cong) roi thong ke)

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CH20: Cach xac nh cac thanh phan ngay cong ghi trong bang s dung thi gian lao ong? (theo lch, ngh le va cuoi tuan, che o, ngng viec, ngh viec, them gi) Sinh vien t tm hieu va tra li. CH21: Nang suat lao ong la g? No c tnh nh the nao? Nang suat lao ong nam trc va nam sau khac nhau do nhng nhan to nao? Nang suat lao ong c o bang ket qua cua lao ong (san lng, gia tr tong san lng, doanh thu) chia cho lng lao ong a s dung e tao ra ket qua o (so ngi lao ong, so thi gian lao ong). No co the c tnh toan theo hien vat hoac theo gia tr. Sinh vien can hieu cach tnh nang suat lao ong thc te doanh nghiep. S khac biet do hai nhan to: nhan to ket qua va nhan to lng lao ong c s dung. CH22: The nao la tong quy lng? Cac thanh phan cua tong quy lng cua doanh nghiep? Cach xac nh tng thanh phan. n gia lng la g? n gia lng c xac nh nh the nao? Nhan xet u nhc iem cach xac nh tong quy lng? Tong quy lng la tong chi ph ve tien lng phai tra cho tat ca nhng ngi lao ong trong doanh nghiep. No thng gom hai thanh phan: phan co nh so vi doanh thu (theo bien che, theo hp ong lao ong ma quy nh tien lng co nh) va phan bien oi theo doanh thu. Sinh vien can nhan dang cu the tng phan nay, tm hieu cach tnh toan ra chung c s thc tap. n gia lng la so tien lng tnh tren mot n v lao ong hoac mot n v ket qua au ra (san pham, doanh thu) cua doanh nghiep. Co cac n gia tien lng nh sau: cho 1 n v san pham (ong/san pham), cho 1 ong doanh thu (ong/ong doanh thu) va cho 1 n v lao ong (ong/ngi). n gia lng ke hoach cua mot nam c xac nh can c vao: n gia lng thc te cua nam trc, doanh thu ke hoach nam ti va doanh thu thc hien nam nay, ty le tang tien lng mong muon, mc lng toi thieu. n gia lng ke hoach dung e xac nh quy lng ke hoach. CH23: Cac hnh thc tra lng cho ngi lao ong doanh nghiep la g? Tong quy lng cua doanh nghiep c chia cho tng bo phan va tng ca nhan nh the nao? Nhan xet u nhc iem cua cach tra lng hien tai doanh nghiep. Co hai hnh thc (phng phap) tra lng chnh: tra lng theo san pham (tien lng bien oi theo so lng san pham lam ra hay ban c) va tra lng theo thi gian (tien lng khong thay oi theo so lng san pham lam ra hay ban c, ma phu thuoc vao so lng thi gian lam viec). Viec chia tong quy lng doanh nghiep cho cac bo phan thng c can c vao iem lng cua tng bo phan va tong iem lng cua cac bo phan. Viec chia quy lng cua mot bo phan cho cac ca nhan cua bo phan o thng c can c
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vao iem lng cua tng ca nhan va tong iem lng cua cac ca nhan trong bo phan o. Nhng can c e tra lng co the la: (1) hp ong lao ong; (2) thi gian lam viec; (3) ket qua lam viec. Sinh vien can tm hieu cu the hn. CH24: Phan biet tien cong, tien lng, thu nhap cua ngi lao ong trong doanh nghiep. Cach tnh tien lng bnh quan, thu nhap bnh quan cua ngi lao ong doanh nghiep la g? Tien cong noi chung la giong tien lng. o la chi ph cua doanh nghiep tra cho lng lao ong ma ngi lao ong a bo ra. Thng th tien cong hay c dung vi nhng cong viec thi vu hoac kieu lao ong trc tiep. Tien lng thng dung vi hnh thc thu lao theo thang va kieu lao ong gian tiep. Tien cong hay tien lng la mot phan trong thu nhap cua ngi lao ong. Thu nhap la tong so tien ma ngi lao ong nhan c trong mot thi oan nao o, gom co tien lng va cac khoan thu nhap khac nh tien thng t li nhuan, tien bao hiem, li tc co phan (do gop von) va thu nhap t lai vay(do cho vay). Tien lng bnh quan tnh trong mot thi oan nao o (nam, thang) la ty so gia tong quy lng va so lao ong bnh quan trong thi oan o. V so lao ong la mot ch tieu thi iem nen can lay bnh quan. CH25: Co nhng hnh thc tien thng nao doanh nghiep? Nguon tien thng? Cach xac nh? Cach chia thng cho tng bo phan, ca nhan theo tieu thc nao? Nhan xet u nhc iem cach lam o? SV t nghien cu va tra li. CH26: Noi dung cong tac quan ly vat t doanh nghiep gom nhng cong viec g? Cong tac quan ly vat t gom co cac noi dung: xac nh nhu cau, mua sam, d tr, bao quan, cap phat va s dung vat t. CH27: Cac loai nguyen vat lieu ma doanh nghiep s dung? Cach xac nh nhu cau nguyen vat lieu can dung ky ke hoach? Can c e xac nh nhu cau nguyen vat lieu? Nhu cau nguyen vat lieu can dung nhieu hay t phu thuoc vao nhan to nao? SV t nghien cu va tra li. CH28: nh mc tieu hao nguyen vat lieu la g? No c xay dng nh the nao? Nhan xet u nhc iem cach lam o? nh mc tieu hao nguyen vat lieu la lng nguyen vat lieu can thiet toi a e san xuat mot n v san pham. Phng phap xay dng nh mc tieu hao nguyen vat lieu: theo kinh nghiem, thong ke hoac bang tnh toan phan tch.

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CH29: Can c vao tai lieu nao e biet c lng d tr bnh quan doanh nghiep? Can c vao the kho (biet so lng) va bang can oi ke toan (biet c gia tr). CH30: Can c vao au e xac nh lng, chi ph vat t thc te chi dung cho san xuat san pham hoan thanh trong ky? Cac so lieu ton au ky, nhap trong ky va ton cuoi ky hoac phieu xuat cho san xuat. CH31: Cach xac nh lng vat t thc te tieu hao bnh quan cho mot n v san pham? Gia thc te bnh quan cua mot loai vat t? Lng vat t tieu hao thc te bnh quan bang lng vat t thc te chi dung chia cho lng san pham thc te hoan thanh. Gia thc te bnh quan cua mot loai vat t bang chi ph vat t thc te chi dung chia cho lng vat t thc te chi dung. CH32: Tnh hnh s dung vat t tot hay xau c anh gia bang ch tieu nao? Nguyen nhan? S so sanh gia lng tieu hao thc te bnh quan cho mot san pham va nh mc tieu hao vat t. Cac nguyen nhan co the : ngi lao ong, may moc thiet b, quy trnh cong nghe, quan ly (bao quan, cap phat b that thoat, giam pham cap) CH33: Tai san co nh gom co nhng loai nao? Ty trong cua tng loai? Nguyen gia cua tng loai? Cach xac nh hao mon luy ke, gia tr con lai, ty le khau hao hang nam, mc khau hao hang nam? Ty le khau hao hang nam cua mot TSC bang mot chia cho so nam s dung hu ch (c chon t khung thi gian s dung hu ch cua loai tai san o theo quy nh) Mc khau hao hang nam (Hao mon hang nam) = Ty le khau hao hang nam x Nguyen gia Khau hao luy ke (Hao mon luy ke) = Tong cua cac hao mon hang nam, tnh t khi bat au s dung TSC en nam hien tai Gia tr con lai = Nguyen gia Hao mon luy ke CH34: Tnh trang TSC cu hay mi c anh gia bang ch tieu nao? Viec s dung TSC tot hay xau c anh gia bang ch tieu nao? TSC cu hay mi c anh gia bang ty so gia gia tr con lai va nguyen gia. Ty so nay cang nho, TSC cang cu.

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 Viec s dung TSC tot en mc nao c anh gia bang hieu suat s dung TSC. No da tren s so sanh gia ch tieu thc te va ch tieu thiet ke, ch tieu thc te nam nay so vi thc te nam trc ch tieu thc te nam nay so vi ke hoach nam nay va ch tieu thc te nam nay cua doanh nghiep so vi ch tieu thc te nam nay cua nganh. Ch tieu co the la: thi gian lam viec, cong suat lam viec, nang suat (so san pham lam ra trong mot n v thi gian). CH35: Cong tac quan ly gia thanh doanh nghiep gom nhng noi dung g? Cac noi dung: lap ke hoach gia thanh, tap hp chi ph va tnh gia thanh thc te, phan tch tnh hnh thc hien ke hoach gia thanh va tm ra nhng nguyen nhan lam thay oi gia thanh. CH36: Phng phap xac nh gia thanh ke hoach cua doanh nghiep? Nhan xet u nhc iem ve phng phap va cac can c tnh. SV t nghien cu va tra li. CH37: Phng phap tap hp chi ph va tnh gia thanh thc te doanh nghiep? Nhan xet u nhc iem cua phng phap tap hp chi ph va tnh gia thanh thc te cua doanh nghiep. Sinh vien can biet: (1) doanh nghiep s dung cac loai so sach ke toan g, chng t g; (2) cach tap hp chi ph hien tai la g (theo yeu to, theo khoan muc, cach khac); (3) cach tnh gia thanh thc te cho tong san lng (tong chi ph tr trong ky tr chi ph san pham d dang cuoi ky cong chi ph san pham d dang au ky); (4) cach tnh gia thanh thc te cho mot n v san pham (lien quan en tieu thc phan bo cac chi ph gian tiep). CH38: S khac nhau gia gia thanh thc te vi gia thanh ke hoach (hoac nam trc vi nam sau) do nhng nhan to nao? Cac nhan to: (1) san lng cua tng mat hang; (2) gia thanh n v cua tng mat hang (do s thay oi cua cac chi ph nguyen vat lieu trc tiep, chi ph nhan cong trc tiep, chi ph san xuat chung, chi ph ban hang va chi ph quan ly doanh nghiep). CH39: Cong tac quan ly tai chnh doanh nghiep gom nhng noi dung g? Co 3 noi dung chnh: (1) huy ong von (huy ong tien t nhng nguon nao vi chi ph thap nhat vi mot mc rui ro chap nhan c; (2) s dung von (au t vao tai san nao co kha nang sinh li cao nhat vi mot mc rui ro chap nhan c) va (3) phan phoi thu nhap (phan chia tong doanh thu nh the nao: thanh toan cac chi ph nguyen vat lieu, nhan cong, dch vu mua ngoai, cac chi ph khac; chi tra co tc, trch lap cac quy t li nhuan sau thue va li nhuan gi lai.

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CH40: Giai thch cac noi dung a ghi trong bang bao cao ket qua hoat ong kinh doanh cua doanh nghiep? Cach xac nh so lieu cua tng noi dung? Sinh vien lu y nh ngha va cach tnh ra cac ch tieu trong bang nay: doanh thu, cac khoan giam tr, doanh thu thuan, gia von hang ban, chi ph quan ly, chi ph ban hang, li nhuan thuan t HSXKD, li nhuan t H tai chnh va H khac, thue thu nhap doanh nghiep va li nhuan sau thue. CH41: Cac khoan nop ngan sach (nop cap tren) bao gom nhng khoan nao? Cach tnh? Li nhuan sau thue cua DN c phan phoi nh the nao? Cac khoan nop ngan sach gom: (1) cac loai thue; (2) bao hiem; (3) kinh ph s nghiep. Cac loai thue: thue gia tr gia tang, thue thu nhap doanh nghiep, thue tieu thu ac biet, thue tai nguyen, thue von (do s dung von cua Nha nc) va cac loai thue khac. Li nhuan sau thue c s dung nh sau: (1) chia co tc (li tc co phan) cho cac co ong; (2) trch lap cac quy: quy phat trien san xuat, quy khen thng va quy phuc li. CH42: Phan biet tai san va nguon von. Giai thch cac noi dung tai san lu ong va tai san co nh? Nguon von vay va nguon von chu s hu? C cau tai san, c cau nguon von cua doanh nghiep? C cau tai san, c cau nguon von phu thuoc vao nhan to nao? Tai san la nhng g ma doanh nghiep co tai mot thi iem nao o. Tai san the hien tien cua doanh nghiep i vao au, la hnh thc s dung tien cua doanh nghiep. Nguon von la nhng nguon tai tr cho tai san. Nguon von the hien tien cua doanh nghiep t au en. Tai san lu ong gom bon thanh phan chnh: von bang tien, cac khoan phai thu, hang ton kho va tai san lu ong khac. Gia tr con lai cua tai san co nh bang nguyen gia tr i hao mon luy ke. C cau tai san (nguon von) la s hnh thanh cua cac loai tai san (nguon von) va ty trong cua tng loai trong tong tai san (tong nguon von). C cau tai san (nguon von) phu thuoc vao: nganh nghe san xuat, quy mo, cong nghe san xuat va trnh o quan ly. CH43: Cac ch tieu chu yeu anh gia tnh trang tai chnh cua doanh nghiep, cach xac nh, y ngha cua tng ch tieu? Tnh trang tai chnh cua mot doanh nghiep thng c anh gia thong qua cac ty so (he so) tai chnh (the hien s so sanh tng oi gia cac ai lng tai chnh) va cac can oi tai chnh (the hien s so sanh tuyet oi). Cac ty so tai
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chnh c chia thanh bon nhom: (1) cac ty so ve kha nang thanh toan (anh gia kha nang thanh toan n ngan han cua doanh nghiep ty so kha nang thanh toan hien hanh va kha nang thanh toan nhanh); (2) cac ty so ve c cau tai chnh (anh gia c cau tai san va nguon von cua doanh nghiep ty so c cau tai san lu ong, c cau tai san co nh, c cau n va t tai tr); (3) cac ty so ve nang lc hoat ong (anh gia kha nang tao doanh thu thi gian thu tien ban hang, so vong quay cua hang ton kho, cua tai san lu ong va cua tong tai san) va (4) cac ty so ve nang lc sinh li (anh gia kha nang tao li nhuan sc sinh li cua doanh thu, cua tong tai san va cua nguon von chu s hu). Cac ch tieu trong bang can oi ke toan (tai san, nguon von) la cac ch tieu thi iem. Cac ch tieu trong bang bao cao ket qua hoat ong kinh doanh (doanh thu, chi ph, li nhuan) la cac ch tieu thi oan (thi ky). Khi tnh mot ty so tai chnh ma t so la ch tieu thi oan (thi ky) con mau so la ch tieu thi iem, ch tieu thi iem phai lay bnh quan cua hai gia tr thi iem au ky va cuoi ky cua thi oan (thi ky) o mi am bao s chnh xac trong viec anh gia tnh hnh tai chnh. Theo quan iem nay, e tnh cac ty so tai chnh cua hai nam lien tiep cua mot doanh nghiep, can co cac so lieu thi iem cuoi (hoac au) cua ba nam lien tiep. Tuy nhien, mot quan iem khac cung pho bien la ch lay gia tr cuoi ky cua ch tieu thi iem e tnh. Mac du khong chnh xac bang, nhng no n gian hn va phu hp trong trng hp khong co ay u so lieu thi iem e tnh. PHAN 3: ANH GIA CHUNG VA LA CHON HNG E TAI TOT NGHIEP CH44: Hng e tai sap ti cua anh (ch) la g? V sao anh (ch) nh lam e tai nay? Muon lam e tai nay th phai thc hien nhng cong viec g tiep theo? e tai tot nghiep phu thuoc vao: (1) nhng mat yeu hien tai can c hoan thien cua doanh nghiep va nh hng kinh doanh cua doanh nghiep; (2) kha nang thu thap so lieu cua ngi hoc (s san co cua d lieu tai c s, mc o quan he vi c s, kha nang thu thap d lieu s cap); va (3) s trng va s thch cua ngi hoc. e lam e tai a chon, can xac nh ro: (1) ch tieu phan tch: (2) nhu cau d lieu va nguon d lieu; (3) phng phap va quy trnh phan tch; (4) nh hng e xuat

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