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CU HI N TP MN THM NH D N U T 1. Khi nim v mc ch th m !nh "# n $% t& 'n(% cc khi nim) *%an i+m nh ,i v mc ch ch%n, c-a th m !nh. /. 0c chth+ th m !nh v mc ch c th+ th m !nh "# n 1 t2n, chth+ '3em 34t 5 chth+: ch- $% t&) nh n&6c) n,7n hn, th&8n, m9i v t: ch;c t& v<n v6i mc ch c th+. =. >ai t?@ c-a th m !nh "# n $% t&.
5. Ah7n tch B%Cn i+m: D Eh m !nh "# n &Fc 3em B cGn, c *%Hn BI $% t& hJ% hi%K. Li(n h th#c tiMn. N. Lm ?O v! t? c-a th m !nh "# n t?on, *% t?Pnh hPnh thnh v th#c hin "# n $% t& 'cc ,iai o9n hPnh thnh v th#c hin "# n $% t&) cc cGn, vic th m !nh. Q. Ah7n tch cc nh7n tR Hnh h&1n, Sn cGn, tc th m !nh "# n. Li(n h th#c tiMn 'cc nh7n tR ch- *%an) cc nh7n tR khch *%an) Bi(n h th#c tiMn Ri v6i th#c t?9n, c-a cc nh7n tR. T. Lm ?O cc U(% c$% Vt ?a t?on, th m !nh "# n $% t&. W+ p ;n, &Fc cc U(% c$% nU @i hXi cY nhJn, iZ% kin ,P[ '0c U(% c$% ch%n,) U(% c$% Ri v6i cn b\ th m !nh) cc iZ% kin th#c hin + p ;n, U(% c$%. ]. Ah7n tch U(% c$%: D0Gn, tc th m !nh "# n $% t& c$n Hm bHo tnh khch *%anK. Li(n h th#c tiMn t?on, vic p ;n, U(% c$% nU. ^. Ah7n tch U(% c$% : D0Gn, tc th m !nh "# n $% t& c$n Hm bHo tnh ton "inK. Li(n h th#c tiMn t?on, vic p ;n, U(% c$% nU. 1_. Lm ?O th m *%UZn th m !nh "# n $% t& 37U "#n, theo *%U !nh hin hnh 1 >it Nam '0c "# n $% t& 37U "#n,) th m *%UZn th m !nh) N,h! !nh v cc *%U !nh h&6n, "`n hin hnh. 11. a%U t?Pnh th m !nh "# n $% t& nYi ch%n, ,bm nhJn, b&6c no[ Ah7n tch vai t?@ c-a cc nhYm tham ,ia t?on, *%U t?Pnh th m !nh. 1/. Ah7n tch *%U t?Pnh th m !nh "# n $% t& 1 n,7n han, th&8n, m9i v cho nhCn 34t 'c8 c<% t: ch;c c-a n,7n hn,) th m *%UZn) *%U t?Pnh th m !nh. 1=. Ah7n tch *%U t?Pnh th m !nh "# n $% t& 1 Nh n&6c v cho nhCn 34t.
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15. Ah7n tch *%U t?Pnh th m !nh "# n $% t& 1 ch- $% t& v cho nhCn 34t. 1N. Lm ?O cc ccn c; th m !nh "# n $% t& '0cn c; php BI) ccn c; th#c tS) kinh n,him. 1Q. Eh m !nh "# n $% t& ,bm nhJn, n\i "%n, no[ 0ho biSt mRi *%an h ,iJa cc n\i "%n, th m !nh 'Eh m !nh theo nhYm US% tR.. 1T. Lm ?O nhJn, n\i "%n, th m !nh 1 n,7n han, th&8n, m9i. dRi *%an h ,iJa cc n\i "%n, th m !nh 'Eh m !nh theo nhYm US% tR: Eh m !nh khch hn,) th m !nh "# n vaU vRn) th m !nh iZ% kin Hm bHo tiZn vaU. 1]. N\i "%n, th m !nh kha c9nh th! t?&en, c-a "# n v ph&8n, php th m !nh phf hFp. 1^. hFp. /_. N\i "%n, th m !nh kha c9nh kg th%Ct c-a "# n v ph&8n, php th m !nh phf N\i "%n, th m !nh ti chnh "# n v ph&8n, php th m !nh phf hFp.
/1. dRi *%an h ,iJa th m !nh th! t?&en, v kg th%Cth kg th%Ct v ti chnhh th! t?&en, v ti chnh. //. Eh m !nh ti chnh "# n $% t& ,bn nhJn, n\i "%n, no[ 0ho biSt mRi *%an h ,iJa cc n\i "%n, th m !nh Y. /=. N\i "%n, th m !nh ncn, B#c ti chnh c-a ch- $% t&.
/5. 0c chi ti(% hi% *%H ti chnh ch- US% &Fc 3em 34t t?on, th m !nh "# n. 'NA>) jkk) E l N\i "%n,) I n,hma) ph&8n, php tnh) &% nh&Fc i+m v nhJn, B&% I c$n thiSt khi th m !nh "# n. /N. /Q. N\i "%n, th m !nh kha c9nh kinh tS 3n h\i c-a "# n $% t&. 0c chi ti(% hi% *%H kinh tS 3n h\i &Fc 3em 34t khi th m !nh "# n.
/T. 0c ph&8n, php &Fc p "n, t?on, th m !nh "# n. Lm ?O &% nh&Fc i+m c-a t2n, ph&8n, php v iZ% kin vCn "n,. /]. Ah&8n, php oo onh Ri chiS% &Fc p "n, nh& thS no t?on, th m !nh "# n v phf hFp v6i nhJn, n\i "%n, no[ /^. Ah&8n, php ph7n tch \ nh9U &Fc p "n, nh& thS no t?on, th m !nh "# n v phf hFp v6i nhJn, n\i "%n, no[
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Th m !nh "# n $% t& B vic t: ch;c 3em 34t nh ,i m\t cch khch *%an) khoa h~c v ton "in cc n\i "%n, c8 bHn cY Hnh h&1n, t?#c tiSp Sn khH ncn, th#c hin v hi% *%H c-a "# n + t2 Y ?a *%USt !nh $% t&) cho ph4p $% t& hoVc ti t?F vRn cho "# n. W7U B m\t *% t?Pnh ki+m t?a nh ,i cc n\i "%n, c8 bHn c-a "# n m\t cch \c BCp) tch bit v6i *% t?Pnh oo9n thHo "# n. Eh m !nh "# n t9o c8 o1 vJn, chpc cho ho9t \n, $% t& cY hi+% *%H. 0c kSt B%Cn ?qt ?a t2 *% t?Pnh th m !nh B c8 o1 + cc 8n v!) c8 o1) c8 *%an cY th m *%UZn c-a nh n&6c ?a *%USt !nh $% t&) cho ph4p $% t& hoVc ti t?F cho "# n. E9i oao chqn, ta phHi th m !nh "# n $% t& [ D# n "f &Fc ch% n b!) ph7n tch kg B&n, Sn 7% v`n th+ hin tnh ch- *%an c-a nh ph7n tch v BCp "# n) nhJn, khiSm kh%USt) Bch B9c tbn t9i t?on, *% t?Pnh "# n B &8n, nhi(n. W+ khn, !nh &Fc m\t cch chpc chpn h8n m;c \ hFp BI v hi% *%H) tnh khH thi c-a "# n cn, nh& *%USt !nh $% t& th#c hin "# n) c$n phHi 3em 34t) ki+m t?a B9i m\t cch \c BCp v6i *% t?Pnh ch% n b!) oo9n thHo "# n) haU nYi cch khc) c$n th m !nh "# n. Eh m !nh "# n ,iqp cho ch- $% t& khpc phc &Fc tnh ch- *%an c-a n,&ei oo9n thHo v ,iqp cho vic pht hin) b: o%n, nhJn, thiS% oYt t?on, t2n, n\i "%n, ph7n tch c-a "# n. Eh m !nh "# n B m\t b\ phCn c-a cGn, tc *%Hn BI $% t&) nY t9o ?a c8 o1 vJn, chpc cho vic th#c hin ho9t \n, $% t& cY hi% *%H.>ai t?@ B cGn, c c-a *%Hn BI $% t& c-a th m !nh "# n $% t& &Fc th+ hin theo nhJn, n\i "%n, oa%: in tiSp *%Hn BI ho9t \n, $% t&:
l Eh m !nh "# n $% t& nhm B#a chon &Fc "# n tRt nh<t t;c B nhJn, " n cY tnh khH thi cao v Bo9i bX &Fc nhJn, "# n khGn, khH thi nh&n, khGn, bX B c8 h\i $% t& $% t& cY BFi)vP vCU thGn, *%a th m !nh chqn, ta cY th+ B#a ch~n &Fc nhJn, "# n phf hFp v6i chiSn B&Fc v *%U ho9ch pht t?i+n c-a <t n&6c)n,nh v c-a !a ph&8n, haU 7U chnh B m\t cGn, c iZ% tiSt v !nh h&6n, ho9t \n, $% t& vo nhJn, Bmnh v#c v n,nh n,hZ c$n thiSt. l Eh m !nh "# n em B9i BFi ch cho cH "oanh n,hip v cH nZn kinh tS:th m !nh "# n cY vai t?@ *%an t?~n, Ri v6i m~i chth+ tham ,ia vo *% t?Pnh th#c hin "# n nh&:Nh n&6c)ch- $% t&)n,7n hn,)KSt *%H c-a th m !nh B c8 o1 + cc chth+ nh ,i v ?a *%USt !nh qn, pn.E2 Y)cc "# n o em B9i BFi ch cho cH ch- $% t& v nZn kinh tS)t9o \n, B#c bX vRn vo $% t& oHn 3%<t kinh "oanh c%a cc "oanh n,hip @n, thei cn, B cGn, c + Nh n&6c Hm bHo iZ% tiSt hi h@a cc Bo9i BFi ch c-a t& nh7n v c-a nZn kinh tS. E?#c tiSp *%Hn BI ho9t \n, $% t& : lEhGn, *%a ho9t \n, th m !nh "# n $% t& Nh n&6c cY th+ t?#c tiSp ki+m t?a),im ot)3em 34t cc nh% c$%)chiSn B&Fc pht t?i+n)tPnh hPnh ho9t ~n, $% t& c-a t2n, !a ph&8n,)t2n, n,nh *%a n\i "%n, cc "# n 3in ph( "%Ut.E2 Y )Nh n&6c cY th+ can thip m\t cch k!p thei + t?nh ,7U Bnn, ph vRn vo cc "# n khGn, hi% *%H. lEh m !nh "# n ,iqp cho vic ki+m t?a)ki+m oot vic Hm bHo qn, ti(% ch% n Z ?a:thGn, *%a cc b\ B%Ct)cc n,h! !nh )cc vcn bHn h&6n, "`n)nh n&6c *%i inh chi tiSt nhJn, ti(% ch% n c-a vic thi cGn, th#c hin "# n.E2 Y)Nh n&6c cY th+ nh ,i 3em "# n cY Hm bHo cc ti(% ch% n kinh tS km th%Ct Y haU khGn, + k!p thei khpc phc cn, nh& 3 BI cc tPnh h%Rn, 3<% cY th+ 3HU ?a v6i "# n Lin h thc tin Vit Nam:>it Nam ch&a th#c o# o "n, cGn, c th m !nh "# n $% t& nh& m\t cGn, c *%Hn BI $% t& hJ% hi% th+ hin *%a m\t th#c th#c tS oa% 7U: > " vZ "# n cGn, t?Pnh t%USn t?nh s N\i v 0$% i. D# n nU B v " cho vic th m !nh "# n $% t& ch&a &Fc n,hi(n c;% $U "`n Sn vic t?i+n khai "# n chCm v k4o "i 1 nhiZ% kh7%)ch<t B&Fn, cGn, t?Pnh ch&a 9t U(% c$%) ,7U Bnn, ph) m\t oR h9n, mc hi% *%H o "n, th<p Do cGn, tc th m !nh "# n $% t& ch&a &Fc n,hi(n c;% $U -) khGn, B&en, hSt cc U(% c$% v o# pht t?i+n c-a !a ph&8n, cY t%USn &en, i *%a n(n phHi ph( "%Ut iZ%
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thei c%n, c<p cc oR Bi% thGn, tin c$n thiSt phc v cho tc n,hip c th+ c-a cc ph@n, n,hip v Bi(n *%an l Ah@n, hnh chnh *%Hn t?! cY nhim v: t: ch;c cGn, tc hnh chnh) vcn th&) t: ch;c cGn, tc *%Hn t?! v tham ,ia cGn, tc 3n h\i) t: ch;c h\i thHo) h\i n,h!) *%Hn BI vcn th& il Sn) *%Hn BI con "<%... k ^ 0>S'$ 0$1) .2'$ jO %' .4 05 9 NHTM" 1# 2:4 1# 2 thm nh d n ;% t t$i ng!n h"ng
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WRi v6i nhJn, "# n B6n ph;c t9p) vaU t?(n / t bn, thP c$n phHi BCp h\i bn, th m !nh 3em 34t) th m !nh "# n Ns& j '; 0$1) .2'$ jO %' .4 05 9 NHTM" ? @hm nh c# A (h( BC c 9 d n4 l Eh m !nh hb o8 "# n: ki+m t?a "anh mc hb o8 "# nh ki+m t?a tnh hFp php) hFp B c-a hb o8 "# n : th m *%U+n ph( "%Ut) *%UZn h9n v t?ch nhim c-a cc c8 *%an ch;c ncn, t?on, DN t?on, *%an h tn "n,. l l Eh m !nh hb o8 "# n $% t&: wo co n,hi(n c;% tiZn khH thi) bo co N0KE hoVc bo co $% t& a%USt !nh ph( "%Ut 0c vcn bHn b: o%n, khc EhiSt kS kg th%Ct v t:n, "# ton 0c ti Bi% Bi(n *%an khc 0c vcn bHn Bi(n *%an khi th m !nh c8 o1 php BI c-a "# n 0c *%USt !nh) vcn bHn chi 9o c-a cc c<p) n,nh Bi(n *%an ' nS% cY . Ah( ch% n bo co tc \n, mGi t?&en, Ei Bi% nh ,i ch;n, minh n,%bn c%n, cL) th! t?&en, c-a Dz a%USt !nh ,iao) cho th%( <t) sW th%( <t/ th%( nh 3&1n, 0c vcn bHn Bi(n *%an Sn Zn bf) ,iHi phYn, mVt bn, EhGn, bo kS ho9ch $% t& hn, ncm c-a cc c<p cY th m *%UZn EhGn, bo chi ti(% kS ho9ch Ri v6i thnh vi(n t:n, cGn, tU wo co khRi B&Fn, hon thnh) tiSn \ t?i+n khai "# n Ei Bi% ch;n, minh vRn tham ,ia "# n i<U ph4p 37U "#n, sFp bn, thi cGn, 37U Bpp) c%n, c<p thiSt b!
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@hm nh vF (h#ng diDn kG th%t l l W!a i+m 37U "#n, a%U mG oHn 3%<t
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@hm nh vF (h#ng diDn t"i chHnh Eh m !nh ti chnh "# n bao ,bm: th m !nh t:n, vRn $% t& v n,%bn vRn) th m !nh cc chi ti(% hi% *%H ti chnh. l Eh m !nh t:n, vRn $% t& v n,%bn vRn:
l Eh m !nh t:n, vRn $% t&: n &Fc tnh ton hFp BI ch&a) cY khH thi khGn, 'B&% I N,%bn vRn tham ,ia: cc n,%bn vRn tham ,ia) t B tham ,ia) tiSn \ tham ,ia) Ri Eh m !nh cc chi ti(% hi% *%H ti chnh: c !nh "@n, tiZn c-a "# n hn, ncm : B&% I cc US% tR t?(n "@n, tiZn) Bni o%<t Ehei h9n th% hbi vRn $% t&: ccn c; + 3c !nh v@n, ei "# n Ehei h9n th% hbi vRn vaU: ccn c; + 3c !nh thei h9n cho vaU 0hi ti(% NA>) jkk) i+m h@a vRnl kE) \ nh9U c-a "# n) vRn B&% \n,) chi ph "# ph@n,) t?&Ft ,i n,o9i t() Bni vaU)... t&Fn, $% t& c-a t2n, n,%bn) tnh khH thi c-a t2n, n,%bn.
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< @hm nh ;% v"o ng%&'n vt BiD%: ccn c; vo cGn, n,h B#a ch~n 3c !nh cc U(% c$% Ri v6i $% vo n,%U(n vCt Bi%. D#a vo tnh ch<t c-a cGn, n,h) cc U(% c$% php BI Ri v6i cGn, n,h' Hm bHo mGi t?&en,) an ton... + 3c !nh cc Bo9i n,%U(n vCt Bi% ) cGn, o%<t "# n)*%U mG v ch&8n, t?Pnh c%n, ;n, n,%U(n vCt Bi% cn, nh& Ri tc c%n, ;n, n,%U(n vCt Bi%) ,i cH n,%U(n vCt Bi% E2 cc U(% c$% vZ n,%U(n vCt Bi% 3c !nh cc ti(% th;c nh ,i n,%U(n vCt Bi% v tiSn hnh nh ,i ph&8n, n n,%U(n vCt Bi% n B#a ch~n t?on, "# n + 3c !nh tnh khH thi c-a ph&8n, n n,%U(n vCt Bi% n B#a ch~n. nS% cY nhiZ% ph&8n, n n,%U(n vCt Bi% thP tiSn hnh oo onh + B#a ch~n ph&8n, n tRi &%. < @hm nh I%& mK giJi (h( O!& dng : 3em 34t *%U mG 37U "#n,) ,iHi php kiSn t?qc t?on, mRi *%an h phf hFp v6i U(% c$% "# nh 3c !nh m;c \ tCn "n, cc c8 o1 vCt ch<t hin cY c-a "oanh n,hiph 3em 34t nh ,i B9i t:n, "# ton) "# ton t2n, h9n, mc) cGn, t?Pnh) nhJn, cGn, t?Pnh) h9n, mc cGn, t?Pnh c$n thiSt cho "# n nh&n, ch&a tnh Sn) nhJn, h9n, mc cGn, t?Pnh ch&a c$n thiSt cho "# n nh&n, v`n $% t&h nh ,i m;c \ phf hFp ,iJa tiSn \ thi cGn, v B!ch c%n, c<p mU mYc thiSt b! < @hm nh c# A h$ t;ng c;n thiPt cho d n : nh ,i m;c \ p ;n, U(% c$% "# n vZ c8 o1 h9 t$n,) bao ,bm h9 t$n, c8 o1 kg th%Ct v h9 t$n, c8 o1 3n h\i nh& ,iao thGn,) in) c<p thot n&6c) mGi t?&en,) ph@n, chU chJa chU) nh 1 t?&en, h~c) bnh vin c$n chq I 3em 34t nh ,i cc ,iHi php vZ mGi t?&en,) ph@n, chU) chJa chU c-a "# n cY $U - phf hFp v &Fc cc c8 *%an cY th m *%UZn ch<p th%Cn haU khGn,. Kh?ng &h& thm nh &hL hM&: n,oi cc ph&8n, php ,iRn, nh& c7% 1]) c@n cY)pp B#a ch~n ph&8n, n tRi &% cn, c o "n, t?on, th m !nh kha c9nh kg th%Ct c-a "# n
C 6g" Ns& j '; 0$1) .2'$ 0+& -$/'$ jO %' *+ d$5r'; d$%d 0$1) .2'$ d$ $Ed. T>I By&" z. 1. l Eh m !nh ti chnh "# n $% t& ,bm ] n\i "%n, oa%: Eh m t?a m;c \ hFp BI c-a t:n, vRn $% t& v tiSn \ bX vRn: em 34t chi ph t?H Bni vaU n,7n hn, t?on, thei ,ian thi cGn,
l Ki+m t?a nh% c$% 37U "#n, cc h9n, mc cGn, t?Pnh) m;c \ hFp BI c-a cc 8n ,i 37U "#n, ' bn, kinh n,him t2 "# n n t?i+n khai t&8n, t#.
l Ki+m t?a ,i m%a) chi ph vCn ch%U+n) bHo *%Hn) Bpp Vt) chi ph ch%U+n ,iao cGn, n,h l nU l /. l 0hi ph *%Hn BI v cc khoHn chi ph khc: ki+m t?a tnh $U - c-a cc khoHn mc em 34t cc nh% c$% vRn B&% \n, ban $% hoVc nh% c$% vRn B&% \n, b: o%n, Eh m t?a n,%bn vRn h%U \n, cho "# n >Rn t# cY:
em 34t khH ncn, c-a ch- $% t& ,Yp vRn Ah&8n, th;c ,Yp vRn EiSn \ ,Yp vRn l >Rn n&6c n,oi: 3em 34t khH ncn, th#c hin
l >Rn vaU &% ni) bHo Bnnh) cc hPnh th;c th&8n, m9i khc: ki+m t?a 3em "# n cY nm t?on, "in &Fc vaU &% ni haU khGn,) 3em 34t khH ncn,) tiSn \ th#c hin. >ic th m !nh n\i "%n, nU c$n chi ?O m;c vRn $% t& c$n thiSt c-a t2n, n,%bn vRn "# kiSn h%U \n, v khH ncn, th#c hin c-a cc n,%bn nU =. Ki+m t?a vic tnh ton cc khoHn chi ph oHn 3%<t hn, ncm c-a "# n
l 0hi ph ti(% hao n,%U(n vCt Bi%) nhi(n Bi%) ncn, B&Fn,) c$n 3em 34t tnh hFp BI theo cc !nh m;c oHn 3%<t hoVc ti(% hao n,%U(n vCt Bi% oo onh cc !nh m;c v cc kinh n,him t2 cc "# n an, ho9t \n, l Ki+m t?a chi ph nh7n cGn,: 34t nh% c$% Bao \n,) oR B&Fn,) ch<t B&Fn, Bao \n,) o t9o) th% nhCp Bao \n, oo v6i cc !a ph&8n, khc l l 5. l l N. Ki+m t?a ph&8n, php 3c !nh kh<% hao) m;c kh<% hao Ki+m t?a chi ph Bni vaU n,7n hn,) cc khoHn th%S c-a "# n nS% cY Ki+m t?a tnh hFp BI c-a ,i bn oHn ph m) "oanh th% hn, ncm c-a "# n D#a t?(n kS ho9ch oHn 3%<t c-a "# n D#a vo ,i bn oHn ph m Ki+m t?a tnh chnh 3c c-a t o%<t D?K t?on, ph7n tch ti chnh "# n
0cn c; vo chi ph o "n, c-a cc n,%bn vRn h%U \n,:
l E?&en, hFp "# n o "n, vRn vaU thP t o%<t th&en, &Fc tnh bn, Bni o%<t vaU l E?&en, hFp "# n o "n, vRn vaU t2 nhiZ% n,%bn thP t o%<t B m;c Bni o%<t bPnh *%7n c-a cc n,%bn vaU l E?&en, hFp "# n o "n, vRn t# cY thP t o%<t bn, chi ph c8 h\i c-a n,%bn vRn t# cY Q. T. l Eh m !nh "@n, tiZn c-a "# n Ki+m t?a cc chi ti(% nh ,i hi% *%H ti chnh c-a "# n Ki+m t?a vic tnh ton v pht hin ?a cc oai oYt t?on, *% t?Pnh tnh ton
l 0c chi ti(% phHn nh hi% *%H t%Ut Ri c-a "# n: BFi nh%Cn hn, ncm) th% nhCp th%$n c-a m\t thei i+m NA>) N> ]. Ki+m t?a \ an ton t?on, thanh ton n,hma v ti chnh n,pn h9n v khH ncn, t?H nF c-a "# n w. Ah&8n, php th m !nh phf hFp 1. Eh m !nh theo t?Pnh t#:
>ic th m !nh "# n &Fc tiSn hnh theo m\t t?Pnh t# t2 t:n, *%t Sn chi tiSt) kSt B%Cn t?&6c Bm tiZn Z cho kSt B%Cn oa%. Eh m !nh t:n, *%t: B vic 3em 34t khi *%t cc n\i "%n, c$n th m !nh c-a "# n) *%a Y nh ,i m\t cch ch%n, nh<t tnh $U -) phf hFp) hFp BI c-a "# n nh&: hb o8 "# n) t& cch php BI c-a ch- $% t& th m !nh t:n, *%t cho ph4p hPnh "%n, khi *%t "# n) hi+% ?O *%i mG) t$m *%an t?~n, c-a "# n. >P 3em 34t t:n, *%t cc n\i "%n, c-a "# n) "o Y 1 ,iai o9n nU khY pht hin &Fc cc v<n Z c$n phHi bc bX) hoVc cc oai oYt c-a "# n c$n b: o%n, hoVc oa :i. chi khi tiSn hnh th m !nh chi tiSt) nhJn, v<n Z oai oYt c-a "# n m6i &Fc pht hin. Eh m !nh chi tiSt: W&Fc tiSn hnh oa% th m !nh t:n, *%t. >ic th m "!nh nU &Fc tiSn hnh ti mi) chi tiSt v6i t2n, n\i "%n, c-a "# n t2 th m !nh cc k php BI Sn vic th m !nh th! t?&en,) kg th%Ct) t: ch;c *%Hn BI ti chnh v kinh tS 3n h\i c-a "# n. di n\i "%n, 3em 34t Z% &a ?a nhJn, I kiSn nh ,i bn, I haU c$n phHi oa :i th(m hoVc khGn, th+ ch<p nhCn &Fc. t%U nhi(n) m;c \ tCp t?%n, cho nhJn, n\i "%n, c8 bHn cY th+ khc nha% tfU theo !a i+m v tPnh hPnh c th+ c-a "# n.
E?on, b&6c thHm !nh chi tiSt) kSt B%Cn ?qt ?a n\i "%n, t?&6c cY th+ B iZ% kin + tiSp tc n,hi(n c;%. nS% m\t oR n\i "%n, c8 bHn c-a "# n b! bc bX thP cY th+ bc bX "# n m ko c$n i vo th m !nh hon ton b\ cc n\i "%n, tiSp theo. /. Ah&8n, php th m !nh oo onh) Ri chiS% cc chi ti(% :
W7U B ph&8n, php th&en, &Fc "%n, t?on, th m !nh "# n $% t&. N\i "%n, c-a ph&8n, php nU B oo onh) Ri chiS% n\i "%n, "# n v6i cc ch% n m#c B%9t php *%i !nh) cc ti(% ch% n) !nh m;c kinh tS thch hFp) thGn, B cn, nh& cc kinh n,him th#c tS) ph7n tch) oo onh + B#a ch~n ph&8n, n tRi &%. Ah&8n, php oo onh &Fc tiSn hnh theo m\t oR chi ti(% oa%: l Ei(% ch% n thiSt kS) 37U "#n,) ti(% ch% n vZ c<p cGn, t?Pnh "o Nh n&6c *%U !nh hoVc k ti chnh "# n cY th+ ch<p nhCn &Fc. l Ei(% ch% n vZ cGn, n,h) thiSt b! t?on, *%an h chiSn B&Fc $% t& cGn, n,h *%Rc ,ia. l Ei(% ch% n Ri v6i Bo9i oHn ph m c-a "# n m th! t?&en, @i hXi. l 0c chi ti(% t:n, hFp nh& c8 c<% vRn $% t&) o%<t $% t&. l 0c !nh m;c vZ oHn 3%<t) ti(% hao ncn, B&Fn,) n,%U(n Bi%) nh7n cGn,) tiZn B&8n,.. c-a n,nh theo cch !nh m;c ktl3h chnh th;c hoVc cc chi ti(% kS ho9ch v th#c tS. E?on, *% t?Pnh th m !nh) cn b\ th m !nh cY th+ o "n, nhJn, kinh n,him qc kSt t?on, *% t?Pnh th m !nh cc "# n t&8n, t# + oo onh ki+m t?a tnh hFp BI) tnh th#c tS c-a cc ,iHi php B#a ch~n. =. Ah&8n, php ph7n tch \ nh9U:
Ah&8n, php nU th&en, "%n, + ki+m t?a tnh vJn, chpc vZ hi% *%H ti chnh c-a "# n $% t&. Ah7n tch \ nh9U c-a "# n B 3em 34t o# thaU :i cc chi ti(% hi% *%H ti chnh c-a "# n khi cc US% tR cY Bi(n *%an Sn chi ti(% Y thaU :i. Eheo ph&8n, php nU) t?&6c hSt phHi 3c !nh &Fc nhJn, US% tR ,7U Hnh h&1n, B6n Sn cc chi ti(% hi% *%H ti chnh c-a "# n. |a% Y "# kiSn m\t oR tPnh h%Rn, b<t t?pc cY th+ 3HU ?a t?on, t&8n, Bai theo chiZ% h&6n, 3<% Ri v6i "# n nh&: v&Ft chi ph $% t&) ,i cc chi ph $% vo tcn, v ,i ti(% th oHn ph m ,iHm) cY thaU :i vZ chnh och th%S theo h&6n, b<t BFi nh ,i tc \n, c-a cc US% tR Y Sn hi% *%H ti chnh c-a "# n.
d;c \ oai Bch oo v6i "# kiSn c-a cc US% tR Hnh h&1n, Sn "# n t?on, nhJn, tPnh h%Rn, 3<% th&en, &Fc ch~n t2 1_l/_ "#a t?(n c8 o1 ph7n tch nhJn, tPnh h%Rn, Y n 3HU ?a t?on, *% kh;) hin t9i v "# bo t?on, nhJn, ncm t&8n, Bai. NS% "# n v`n 9t hi% *%H k+ cH t?on, t?&en, hFp cY nhiZ% b<t t?pc pht oinh bn, thei thP Y B nhJn, "# n cY \ an ton cao. E?on, t?&en, hFp n,&Fc B9i) c$n phHi 3em 34t B9i khH ncn, 3HU ?a cc tPnh h%Rn, 3<% Y + Z 3%<t cc bin php hJ% hi% nhm khpc phc haU h9n chS chqn,. 5. Ah&8n, php "# bo:
so9t \n, $% t& B ho9t \n, man, tnh B7% "i. Do Y vic vCn "n, ph&8n, php "# bo + nh ,i chnh 3c tnh khH thi c-a "# n B vG cfn, *%an t?~n,. N\i "%n, c-a ph&8n, php nU B o "n, cc oR Bi% iZ% t?a thRn, k( v vCn "n, cc ph&8n, php "# bo thch hFp + ki+m t?a c%n, c$% vZ oHn ph m c-a "# n) vZ ,i cH oHn ph m) thiSt b!. Hnh h&1n, t?#c tiSp Sn tnh khH thi c-a "# n. 0c ph&8n, php o "n, B: ph&8n, php n,o9i o%U) ph&8n, php mG hPnh hbi *%i t&8n, *%an) ph&8n, php o "n, h oR co "nn c-a c$%) ph&8n, php !nh m;c) ph&8n, php B<U I kiSn ch%U(n ,ia. N. Ah&8n, php t?it ti(% ?-i ?o:
D# n B tCp hFp cc US% tR "# kiSn t?on, t&8n, Bai) t2 khi th#c hin "# n Sn khi i vo khai thc) thei ,ian hon vRn th&en, ?<t "i) "o Y cY nhiZ% ?-i ?o cY th+ 3HU ?a t?on, *% t?Pnh th#c hin "# n. W+ Hm bHo tnh vJn, chpc vZ hi% *%H c-a "# n) phHi "# on m\t oR ?-i ?o cY th+ 3HU ?a + cY bin php kinh tS hoVc hnh chnh thch hFp) h9n chS th5y'; *+ a{ 0$ C0 a{ 0$ C0 *+ 0+& -$/'$ 0$2 0>5y'; *+ 0+& -$/'$. l = n\i "%n, th m !nh nU Bi(n *%an chVt ch v6i nha%) thGn, th&en, chqn, ta tiSn hnh th m !nh th! t?&en, t?&6c oa% Y B th m !nh km th%Ct v c%Ri cfn, B th m inh ti chnh. l th m !nh th! t?&en, o h t?F cho th m inh kg th%Ct v th m !nh ti chnh: th m !nh th! t?&en, 3c !nh tnh ch<t c-a oHn ph m) "!ch v o 3c !nh cc U(% c$% Ri v6i cc ph&8n, n km th%Ct c B#a ch~n 'mU mYc thiSt b!) n,%U(n vCt Bi%)Bao \n, t: ch;c th#c
hin "# n.*%U mG th! t?&en, mc ti(% o B US% tR *%an t?~n, 3c !nh *%i mG "# n) *%i mG "# n o 3c !nh cGn, o%<t mU mYc thiSt b!) *%i mG n,%U(n vCt Bi%) ch&8n, t?Pnh c%n, ;n, n,%U(n vCt Bi% l th m !nh kt o h t?F cho th m !nh tc v th m !nh th! t?&en,. th m !nh cGn, n,h)thiSt b! o B c8 o1 cho vic 3c !nh *%i mG vRn $% t& cho ti oHn cR !nh) th m !nh n,%U(n vCt Bi% Bao \n,. B c8 o1 cho vic 3c !nh chi ph vCn hnh "# n t?on, cc ncm. NS% cY nhiZ% ph&8n, n th! t?&en, thP vic th m !nh km th%Ct o B 1 tham oR + th m !nh n,&Fc t;c B ch~n th! t?&en, "# n thch hFp. lth m !nh tc B n\i "%n, khn, !nh ph&8n, n th! t?&en, v ph&8n, n km th%Ct n B#a ch~n cY khH thi vZ ti chnh haU khGn,. NS% ko khH thi thP bpt b%\c phHi tPm v B#a ch~n ph&8n, n th! t?&en, hoVc km th%Ct khc cho phf hFp. l mRi *%an h v@n, t?@n c BVp i BVp B9i nS% 1 US% tR ko th#c hin c haU B ko c ch- $% t& ch<p nhCn thP "# n cY th+ ko c th#c hin) nh& n,hi(n c;% th! t?&en, k4m thP cY th+ "`n t6i Bnn, ph n,%U(n Bi%) haU Bm m%a mU mYc *% hin 9i ko phf hFp *%a Y Bm thei ,ian th% hbi vRn B7%) Bm BFi ch c-a ch- $% t& ,iHm. l mRi *%an h = US% tR nU B b: o%n, nha%) khi 1 US% tR khc th#c hin ko tRt haU B ko cY &% thS t?on, "# n thP ta cY th+ "fn, cc US% tR c@n B9i + b: o%n, nh& khi n,hi(n c;% th! t?&en, 3c !nh Ri th- cY khH ncn, c9nh t?anh cao mPnh ko th+ no c9nh t?anh) nh&n, t?on, n,hi(n c;% km th%Ct B9i cY o# \t ph vZ mU mYc Bm phf hFp v6i t?Pnh \ Bao \n, hin t9i thP o ,ia tcn, ncn, o%<t oHn 3%<t *%a Y Bm ,iHm ,i thnh c-a oHn ph m tcn, B(n khH ncn, c9nh t?anh *%a Y tcn, B(n.
C 66" T$1) .2'$ 0+& -$/'$ jO %' .4 05 ;m) '$K'; 's& j '; '+Rp C$R n&P0 )Y& H =' $( ;&K= -%- 's& j '; 0$1) .2'$ .l. T>I By&" z. 1. l Eh m !nh ti chnh "# n $% t& ,bm ] n\i "%n, oa%: Eh m t?a m;c \ hFp BI c-a t:n, vRn $% t& v tiSn \ bX vRn: em 34t chi ph t?H Bni vaU n,7n hn, t?on, thei ,ian thi cGn,
l Ki+m t?a nh% c$% 37U "#n, cc h9n, mc cGn, t?Pnh) m;c \ hFp BI c-a cc 8n ,i 37U "#n, ' bn, kinh n,him t2 "# n n t?i+n khai t&8n, t#.
l Ki+m t?a ,i m%a) chi ph vCn ch%U+n) bHo *%Hn) Bpp Vt) chi ph ch%U+n ,iao cGn, n,h l nU l /. l 0hi ph *%Hn BI v cc khoHn chi ph khc: ki+m t?a tnh $U - c-a cc khoHn mc em 34t cc nh% c$% vRn B&% \n, ban $% hoVc nh% c$% vRn B&% \n, b: o%n, Eh m t?a n,%bn vRn h%U \n, cho "# n >Rn t# cY:
em 34t khH ncn, c-a ch- $% t& ,Yp vRn Ah&8n, th;c ,Yp vRn EiSn \ ,Yp vRn l >Rn n&6c n,oi: 3em 34t khH ncn, th#c hin
l >Rn vaU &% ni) bHo Bnnh) cc hPnh th;c th&8n, m9i khc: ki+m t?a 3em "# n cY nm t?on, "in &Fc vaU &% ni haU khGn,) 3em 34t khH ncn,) tiSn \ th#c hin. >ic th m !nh n\i "%n, nU c$n chi ?O m;c vRn $% t& c$n thiSt c-a t2n, n,%bn vRn "# kiSn h%U \n, v khH ncn, th#c hin c-a cc n,%bn nU =. Ki+m t?a vic tnh ton cc khoHn chi ph oHn 3%<t hn, ncm c-a "# n
l 0hi ph ti(% hao n,%U(n vCt Bi%) nhi(n Bi%) ncn, B&Fn,) c$n 3em 34t tnh hFp BI theo cc !nh m;c oHn 3%<t hoVc ti(% hao n,%U(n vCt Bi% oo onh cc !nh m;c v cc kinh n,him t2 cc "# n an, ho9t \n, l Ki+m t?a chi ph nh7n cGn,: 34t nh% c$% Bao \n,) oR B&Fn,) ch<t B&Fn, Bao \n,) o t9o) th% nhCp Bao \n, oo v6i cc !a ph&8n, khc l l 5. l l N. Ki+m t?a ph&8n, php 3c !nh kh<% hao) m;c kh<% hao Ki+m t?a chi ph Bni vaU n,7n hn,) cc khoHn th%S c-a "# n nS% cY Ki+m t?a tnh hFp BI c-a ,i bn oHn ph m) "oanh th% hn, ncm c-a "# n D#a t?(n kS ho9ch oHn 3%<t c-a "# n D#a vo ,i bn oHn ph m Ki+m t?a tnh chnh 3c c-a t o%<t D?K t?on, ph7n tch ti chnh "# n
0cn c; vo chi ph o "n, c-a cc n,%bn vRn h%U \n,:
l E?&en, hFp "# n o "n, vRn vaU thP t o%<t th&en, &Fc tnh bn, Bni o%<t vaU l E?&en, hFp "# n o "n, vRn vaU t2 nhiZ% n,%bn thP t o%<t B m;c Bni o%<t bPnh *%7n c-a cc n,%bn vaU l E?&en, hFp "# n o "n, vRn t# cY thP t o%<t bn, chi ph c8 h\i c-a n,%bn vRn t# cY Q. T. l Eh m !nh "@n, tiZn c-a "# n Ki+m t?a cc chi ti(% nh ,i hi% *%H ti chnh c-a "# n Ki+m t?a vic tnh ton v pht hin ?a cc oai oYt t?on, *% t?Pnh tnh ton
l 0c chi ti(% phHn nh hi% *%H t%Ut Ri c-a "# n: BFi nh%Cn hn, ncm) th% nhCp th%$n c-a m\t thei i+m NA>) N> ]. Ki+m t?a \ an ton t?on, thanh ton n,hma v ti chnh n,pn h9n v khH ncn, t?H nF c-a "# n
C 6<" Ns& j '; 0$1) .2'$ 'w'; BO- 0+& -$/'$ -7= -$7 .4 05 Eh m !nh kha c9nh php B c-a "# n cY n\i "%n, 3em 34t t& cch php nh7n v ncn, B#c c-a ch- $% t&)t?on, Y chqn, ta chq t?~n, t6i ncn, B#c ti chnh c-a ch- $% t&: Ah7n tch tPnh hPnh vRn)ti oHn )nF v *%an h v6i cc t: ch;c tn "n,'|R Bi% cCp nhCt 1 thei i+m ,$n nh<t.)khH ncn, vZ n,%bn vRn t# cY c-a "oanh n,hip)iZ% kin thS ch<p khi vaU vRn 0hqn, ta c$n ph7n tch th(m cc h oR c8 c<% vRn v ti oHn)h oR @n b U ti chnh)h oR vZ khH ncn, thanh ton c-a ch- $% t& NS% coi nh cc n\i "%n, t?(n khi th m !nh hoVc bX *%a o ,7U khY khcn B6n cho th#c hin "# n oa% nU.
C 6A. C%- -$| 0&N $&( H I 0+& -$/'$ -$7 ^P .5E- FG) Fu0 0>R'; 0$1) .2'$ jO %'. TNPVV IRRV T ~ Ns& j ';V J ';$z=V d$5r'; d$%d 0/'$V 5 '$5E- .&8) *+ '$K'; B5 J -4' 0$&P0 a$& 0$1) .2'$ jO %'W =.-$| 0&N NPVTBE& '$ C' >?';W
KN: LNk c-a Dz B hi% oR c-a hin ,i "@n, tiZn vo v6i hin ,i "@n, tiZn ?a t?on, o%Rt v@n, ei "# n) cn, t;c B hin ,i c-a "@n, n,7n B&% ?@n,. ';$z=" NA> phHn nh ,i t?! tcn, th(m cho ch- t) c th+ B Bni o%<t th%S tnh theo cc khoHn tiZn mVt c-a t2n, ncm khi *%U chqn, vZ thei i+m hin t9i. NA> man, ,i t?! "&8n, cY n,hma B vic th#c hin "# n o t9o ?a ,i t?! tcn, th(m cho ch- t) cn, t;c Ba "# n n bf pp c vRn t bX ?a v cY Bei tnh theo thei ,i hin t9i. n,&Fc B9i) nS% NA> 7m cY n,hma B "# n ko - bf pp vRn t) em B9i th%a B cho ch- t. NA> chi man, I n,hma vZ mVt ti chnh. WRi v6i cc Dz 3n h\i) "# n mGi t?&en,) vic 3c !nh NA> khY v ph;c t9p h8n nhiZ%. thCm ch cY Dz ko c$n phHi tnh NA>) nh& cc "# n *%Rc ph@n,) an ninh nh n&6c) hoVc Dz 3Ya Yi ,iHm n,ho. C@'; 0$e- 0/'$
RMN =
i =_ n
=i 5i Qi + 1Ni '1 + r . n
*+ '$5E- .&8) v5 lNA> cho biSt *%U mG oR tiZn Bni tnh theo oR tiZn mVt th#c tS th% c t?on, mi ncm khi &a chqn, vZ thei ,i $% ncm th; nh<t. ltnh NA> "#a t?(n "on, n,7n B&% cY tnh Sn ,i t?! thei ,ian c%a tiZn t v *%U mG c-a Dz. Do Y v6i mc ti(% tRi a hYa BFi nh%Cn thP ch~n Dz cY NA> B6n nh<t B hFp BI. v'$5E~NA> ph th%\c vo Bni o%<t tnh ton. Lni o%<t tnh ton tcn, th@ NA> ,iHm v n,&Fc B9i lNA> chi cho biSt Bni B th#c c-a Dz m ch&a cho biSt t B Bni) B t?(n vRn t B bao nhi(%. lkhGn, oo onh hai Dz cY t%:i th~ khc nha% n.q Z0 $R+' *Y' 's& nsTIRRW #N"o%7t hon vRn n\i b\ B Bni 3%<t tnh ton m v6i Bni o%<t Y Bm cho NA> c-a Dz bn, _ ';$z=
|%<t hon vRn n\i b\ phHn nh t o%<t hon vRn c-a "# n) "#a t?(n ,iH !nh "@n, tiZn th% c t?on, cc ncm c ti t v6i Bni o%<t tnh ton. NS% 34t t?(n ph&8n, "in oinh Bei thP jkk phHn nh khH ncn, oinh Bei tRi a c-a vRn t cho Dz. C@'; 0$e- 0/'$
STT = i1 + ( i / i1 ) RMN1 RMN1 RMN/
T>R'; .l i1 B Bni o%<t tfU I cho t&8n, ;n, ta cY NA>1 oao cho NA>1_ v cn, ,$n __ cn, tRt i/ B Bni o%<t tfU I cho NA>/_ v cn, ,$n _ cn, tRt H ^ 0- BO= -$R' d$5r'; %' 0$GR -$| 0&N IRR jkki,h ko ch<p nhCn Dz jkki,h ch<p nhCn "# n NS% "fn, jkk Bm chi ti(% B#a ch~n thP "# n no cY jkk cao nh<t o ch~n v5 .&8) ljkk "M h<p "`n nh t vP cho th<U n,aU khH ncn, oinh Bei c-a Dz v 7U cn, B Bni o%<t tnh ton B6n nh<t cY th+ o "n,. lEnh jkk "#a t?(n oR Bi% c-a Dz m ko c$n phHi 3c !nh chnh 3c tnh ton v'$5E- .&8) lNS% n,7n B&% ?@n, c-a Dz :i "<% t2 hai B$n t?1 B(n) ta o tPm c nhiZ% jkk v ko biSt jkk th#c c-a Dz B bao nhi(%. 0c Dz khai thc h$m mX) ,iH phYn, mVt bn, th&en, cY n,7n B&% ?@n, :i "<% nhiZ% B$n. n,&Fc B9i) nS% n,7n B&% "@n, c-a Dz ko :i "<% thP ko tPm c jkk lEnh ton jkk kh ph;c t9p lWRi v6i nhJn, Dz Boai t?2 nha%) cY khi jk B6n h8n nh&n, NA> B9i nhX h8n. NS% "#a vo jkk + ch~n "# n B n bX *%a m\t c8 h\i thi c NA> B6n h8n. O BO= -$' ;&K= NPV *+ IRR -$R D3 lNA> L chi ti(% *%an t?~n, nh<t "fn, B#a ch~n cc Dz t lNS% ch- t cY vRn "bi "o) t t ?-i ?o v t c8 hGi t thP n(n ch~n Dz cY NA> B6n nh<t
lnS% ch- t cY t vRn) nh&n, cY nhiZ% c8 h\i t v t cY th+ ,Vp ?-i ?o) m%Rn o "n, vRn cY hi% *%H thP n(n ch~n Dz cY jkk B6n nh<t -. -$| 0&N 0$y& ;&=' $R+' *Y'TTW #N" thei ,ian hon vRn B oR ncm c$n thiSt + cY th+ th% hbi c ton b\ oR vRn t n bX ?a ';$z= Khi 3em 34t Dz &a ?a *%USt !nh t) cc nh t ko chi *%an t7m tnh oinh Bei c-a o# t c-a h~ m h~ c@n m%Rn biSt c$n m<t bao nhi(% thei ,ian + cY th+ th% hbi ton b\ oR vRn t n bX ?a cGn, v6i m\t Bni o%<t tRi thi+% no. 0hi ti(% nU Vc bit *%an t?~n, Ri v6i Dz cY nhiZ% ?-i ?o v khan hiSm vRn b1i vP nY th+ hin m;c \ nh<t !nh *%an i+m th% hbi vRn t t?on, thei ,ian n,pn h8n thP tRt h8n) oa% thei k{ th% hbi vRn vRn t c hon B9i $U - m~i khoHn th% nhCp ?@n, Z% c 3em B Bni v nhJn, US% tR ko chpc chpn t?on, tBai thP ko c@n *% n,%U hi+n v ch- t nJa T$y& ;&=' 0$ $m& *Y' ;&I' .r' cch tnh nU chi qn, v6i vRn t B vRn vaU v Bni n t?H hn, ncm '1.> BFi nh%Cn ?@n,t
t =1 @
'/.
> 'BFi nh%Cn ?@n, t kh<% haot.

t =1
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t =1 @
Eh% v chi BFi nh%Cn ?@n,kh<% haot?H Bni ph&8n, php t?2 "$n ~i >t vRn t c$n th% hbi 1 c%Ri ncm t t B >WE ch&a th% hbi c 1 c%Ri ncm t m ch%U+n oan, ncm t1 + th% hbi tiSp t>tl'th%tlchit. >ttl1'1t.
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C 6Q" Ns& j '; 0$1) .2'$ a$/= -U'$ a&'$ 0P F $s& -7= jO %' .4 05. #$%& '&()"Eh m !nh kha c9nh KEs c-a "# n B vic 3em 34t)nh ,i nhJn, chi ph v BFi ch kinh tS c-a "# n.Wnh ,i m;c \ Yn, ,Yp c-a "# n cho cc mc ti(% pht t?i+n kinh tS v phqc BFi 3n h\i. KhGn, phHi m~i "# n $% t& cY khH ncn, oinh Bei cao Z% cY t9o ?a nhJn, Hnh h&1n, tRt Ri v6i nZn kinh tS v 3n h\i.Do Y)t?(n ,Yc \ *%Hn BI vm mG chqn, ta phHi 3em 34t)nh ,i vic th#c hin "# n $% t& cY nhJn, tc \n, ,P Ri v6i th#c hin mc ti(% KEs.>P vCU)th m !nh kha c9nh KEs c-a m\t "# n $% t& B iZ% t<t US%.KSt *%H th m !nh nU oe ,iqp cho cc c8 *%an cY th m *%UZn *%USt !nh ch<p nhCn "# n v cho ph4p $% t&)+ cc !nh chS ti chnh *%Rc tS)cc c8 *%an vin t?F oon, ph&8n, va a ph&8n, ti t?F cho "# n. Ns& j '; 0$1) .2'$ a$/= -U'$ #TH :L nh ,i vZ mVt kinh tS *%Rc ,ia v BFi ch c-a 3n h\i m "# n man, B9i thGn, *%a vic 3em 34t cc chi ti(% phHn nh hi% *%H c-a "# n.0c chi ti(% nU c$n &Fc nh ,i c th+ + th<U &Fc cc tc \n, c-a "# n Ri v6i nZn kinh tS.0c chi ti(% th&en, &Fc 3em 34t B: l d;c \ Yn, ,Yp cho tcn, t?&1n, kinh tS v ncn, cao m;c oRn, c-a "7n c& &Fc th+ hin ,in tiSp *%a cc oR Bi% m;c ,i t?! ,ia tcn, th%$n tqU'N>z.)m;c ,ia tcn, ,i t?! ph7n phRi cho cc nhYm "7n c& v vfn, Bnnh th:'Dwi..
l ia tcn, oR Bao \n, cY vic Bm t?(n m\t 8n v! vRn $% t&)7U B m\t t?on, nhJn, mc ti(% ch- US% c-a chiSn B&Fc pht t?i+n kt3h.Eh m !nh chi ti(% nU c$n 3em 34t tnh chnh 3c cc kSt *%H m bo co khH thi &a ?a 3em cY phf hFp v6i th#c tS ko[ l Ecn, th% v tiSt kim n,o9i t:Ki+m t?a tnh chnh 3c v $U - c-a chi ti(% nU l WYn, ,Yp cho n,7n och *%Rc ,ia thGn, *%a cc khoHn th%S l KhH ncn, c9nh t?anh t?(n th! t?&en, *%Rc tS thGn, *%a chi oR j0 l0c chi ti(% Hnh h&1n, t6i mGi t?&en, oinh thi
C 6X" C%- -$| 0&N $&( H I a&'$ 0P F $s& .5E- FG) Fu0 a$& 0$1) .2'$ jO %'. 1. i t? ! ,ia t cn, th%$n t%I N>z
W7U B chi ti(% c8 bHn p/a *h KEls c-a Dz. NY chi ?O Yn, ,Yp c-a Dz Ri v6i ton b\ nZn KE i t?! ,ia tcn, th%$n t%I B m;c ch(nh Bch ,iJa ,t?! $% ?a v ,t?! $% vo N>z l 'djj. E?on, Y: : W$% ?a j: W$% t& ban $% dj: t?! $% vo vCt ch<t th&en, 3%U(n v cc Dz m%a n,oi theo U(% c$% + 9t &Fc $% ?a /. i t?! hin t9i ?@n, KE
i t?! hin t9i ?@n, KE B chi ti(% phHn nh t:n, BFi ch th%$n c-a cH ei Dz t?(n ,Yc \ c-a ton b\ nZn KE *%U vZ mVt bn, thei ,ian hin t9i.
RMN U =
i =_ n
=Ui 5U i
(1 + rA ) i
wEi: LFi ch KE ncm th; i c-a Dz 0Ei: 0hi ph KE ncm th; i c-a Dz ?o: E o%<t chiSt kh<% s =. E oR LFi chl 0hi ph KE: L t B ,iJa t:n, ,t?! c-a cc BFi ch v chi ph KE c-a Dz WE *%U vZ cfn, 1 mVt bn, thei ,ian theo t o%<t chiSt kh<% s
= ( U) = 5
(1 + r )
i=_ n A
=Ui
(1 + r )
i=_ A
5U i
E?on, Y:
wEi : LFi ch KE ncm th; i c-a Dz 0Ei: 0hi ph KE ncm th; i c-a Dz ?o: E o%<t chiSt kh<% s
5.
|R LW cY vc Bm "o th#c hin Dz
|R LW cY vc Bm "o t.hin Dz
N. l l Q.
|R LWwa c$n thiSt cho Dz
|R LW cY vc Bm 1 cc Dz Bi(n 6i
|R LW m<t vc Bm
nh h&1n, c-a Dz Sn ph7n phRi th% nhCp v cGn, bn, s c !nh cc nhYm "7n c& &Fc ph7n phRi ,t?! tcn, them c-a Dz W ph$n ,t?! tcn, th(m "o Dz t9o ?a m nhYm "7n c& nhCn c EiSt kim v ,ia tcn, n,%bn n,o9i t
w1: c !nh th% chi n,o9i t c-a Dz an, 3em 34t w/: c !nh cc khoHn th% chi n,o9i t c-a Dz Bien 6i w=: c !nh "@n, n,o9i t th%$n w5: c !nh oR n,o9i t tiSt kim "o o3 thaU thS nkh % wN: Enh t:n, oR n,o9i t tiSt kim v th% &Fc T. 0hi ti(% c9nh t?anh *%Rc tS j0: 0ho ph4p nh ,i khH ncn, c9nh t?anh c-a op "o Dz o3 ?a t?(n th! t?, *tS
S5 = RMLU VT
E?on, Y:
j0: 0hi ti(% bi+% th! khH ncn, c9nh t?anh *tS c-a Dz Dk: E:n, cc ,t?! $% vo t?on, n&6c + o3 op 3kh % hoVc thaU thS nkh %
].
NhJn, tc \n, khc c-a Dz
C 6[V 6b C%- d$5r'; d$%d .5E- %d j,'; 0>R'; 0$1) .2'$ jO %'. M+) >h 5 '$5E- .&8) -7= 0:'; d$5r'; d$%d *+ .&i a&(' *C' j,';. P$5r'; d$%d qR q%'$ .Y& -$&P .5E- %d j,'; '$5 0$P '+R 0>R'; 0$1) .2'$ jO %' *+ d$ $Ed *o& '$K'; 's& j '; '+Rp ! C%- d$5r'; d$%d 0$1) .2'$ jO %' .4 05. D# n $% t& o &Fc th m !nh $U - v chnh 3c khi cY ph&8n, php th m !nh khoa h~c kSt hFp v6i cc kinh n,him *%Hn BI th#c tiMn v n,%bn thGn, tin n, tin cCU. >ic th m !nh "# n cY th+ tiSn hnh theo nhiZ% ph&8n, php khc nha% t?on, *% t?Pnh th m !nh) t%{ th%\c vo n\i "%n, v U(% c$% Ri v6i "# n. |a% 7U B nhJn, ph&8n, php th m !nh th&en, ,Vp nh<t. !.!. P$5r'; d$%d qR q%'$ -%- -$| 0&N . W7U B ph&8n, php ph: biSn v 8n ,iHn) cc chi ti(% kinh tS l kg th%Ct ch- US% c-a "# n &Fc oo onh b1i cc "# n n v an, 37U "#n,) an, ho9t \n,. Ah&8n, php oo onh &Fc tiSn hnh theo m\t oR chi ti(% oa%: l Ei(% ch% n thiSt kS) 37U "#n,) ti(% ch% n vZ c<p cGn, t?Pnh "o nh n&6c *%U !nh hoVc iZ% kin ti chnh m "# n cY th+ ch<p nhCn &Fc. l Ei(% ch% n vZ cGn, n,h) thiSt b! t?on, *%an h chiSn B&Fc $% t& cGn, n,h *%Rc ,ia) *%Rc tS. l Ei(% ch% n Ri v6i Bo9i oHn ph m c-a "# n m th! t?&en, an, @i hXi. l 0c chi ti(% t:n, hFp nh& c8 c<% vRn $% t&) o%<t $% t& l 0c !nh m;c vZ oHn 3%<t) ti(% hao ncn, B&Fn,) n,%U(n Bi%) nh7n cGn,) tiZn B&8n,) chi ph *%Hn BI c-a n,nh theo cc !nh m;c kinh tS l kg th%Ct chnh th;c ho9c cc chi ti(% kS ho9ch v th#c tS. l 0c chi ti(% vZ hi% *%H $% t&. l 0c !nh m;c ti chnh "oanh n,hip phf hFp v6i h&6n, "`n) chi 9o hin hnh c-a nh n&6c) c-a n,nh Ri v6i "oanh n,hip cfn, Bo9i. l 0c chi ti(% m6i pht oinh E?on, vic o "n, cc ph&8n, php oo onh c$n B&% I cc chi ti(% "%n, + tiSn hnh oo onh c$n phHi &Fc vCn "n, phf hFp v6i iZ% kin v Vc i+m c th+ c-a t2n, "# n v "oanh n,hip. 0$n hSt o;c t?anh th- I kiSn c-a cc c8 *%an
ch%U(n mGn) ch%U(n ,ia 'k+ cH thGn, tin t?i n,&Fc.. E?nh kh%Unh h&6n, oo onh mU mYc) c;n, nhpc) "Cp kh%Gn. !.6. P$5r'; d$%d 0$1) .2'$ 0$GR 0>S'$ 0O. E?on, ph&8n, php nU) vic th m !nh "# n &Fc tiSn hnh theo m\t t?Pnh t# bin ch;n, t2 t:n, *%t Sn chi tiSt) B<U kSt B%Cn t?&6c Bm tiZn Z cho kSt B%Cn oa%. l Eh m !nh t:n, *%t: B vic 3em 34t m\t cch khi *%t cc n\i "%n, c8 bHn th+ hin tnh php BI) tnh phf hFp) tnh hFp BI c-a "# n. Eh m !nh t:n, *%t cho ph4p hPnh "%n, khi *%t "# n) hi+% ?O *%U mG) t$m *%an t?~n, c-a "# n t?on, chiSn B&Fc pht t?i+n kinh tS 3n h\i c-a <t n&6c) 3c !nh cc ccn c; php BI c-a "# n Hm bHo khH ncn, ki+m oot &Fc c-a b\ mU *%Hn BI "# n "# kiSn. l Eh m !nh chi tiSt: B vic 3em 34t m\t cch khch *%an) khoa h~c) chi tiSt t2n, n\i "%n, c th+ Hnh h&1n, t?#c tiSp Sn tnh khH thi) tnh hi% *%H) tnh hin th#c c-a "# n t?(n cc kha c9nh php BI) th! t?&en,) kg th%Ct cGn, n,h) mGi t?&en,) kinh tS phf hFp v6i cc mc ti(% pht t?i+n kinh tS 3n h\i t?on, t2n, thei k{ pht t?i+n kinh tS 3n h\i c-a <t n&6c. E?on, ,iai o9n th m !nh chi tiSt) c$n &a ?a nhJn, I kiSn nh ,i bn, I haU oa :i b: 3%n, hoVc khGn, th+ ch<p nhCn &Fc. Khi tiSn hnh th m !nh chi tiSt o pht hin &Fc cc oai oYt) kSt B%Cn ?qt ?a t2 n\i "%n, t?&6c cY th+ bc bX ton b\ "# n m khGn, c$n i vo th m !nh cc n\i "%n, c@n B9i c-a "# n. !.<. P$5r'; d$%d 0$1) .2'$ jO= 0>N' *&(- d$' 0/-$ .s '$U^ -7= jO %'. Ah&8n, php nU th&en, "fn, + ki+m t?a tnh vJn, chpc vZ hi% *%H ti chnh c-a "# n. 08 o1 c-a ph&8n, php nU B "# kiSn m\t oR tPnh h%Rn, b<t t?pc cY th U 3HU ?a t?on, t&8n, Bai Ri v6i "# n ?bi khHo ot tc \n, c-a nhJn, US% tR Y Sn hi% *%H $% t& v khH ncn, ho vRn c-a "# n. d;c \ oai Bch oo v6i "# kiSn c-a cc b<t t?pc B t%{ th%\c vo iZ% kin c th+. 1 7U) ta n(n ch~n cc US% tR ti(% bi+% "M 3HU ?a ,7U tc \n, 3<% Sn hi% *%H c-a "# n + 3em 34t. NS% "# n v`n tX ?a cY hi% *%H k+ cH t?on, t?&en, hFp cY nhiZ% b<t t?pc pht oinh bn, thei thP Y B nhJn, "# n vJn, chpc) cY \ an ton cao. E?on, t?&en, hFp n,&Fc B9i thP c$n phHi 3em 34t B9i khH ncn, pht oinh b<t t?pc Z 3%<t kiSn n,h! cc bin php hJ% hi% + khpc phc haU h9n chS. !.A. P$5r'; d$%d jO n%R.
08 o1 c-a ph&8n, php nU B "fn, oR Bi% "# bo) iZ% t?a thRn, k( + ki+m t?a c%n, c$% c-a oHn ph m "# n t?(n th! t?&en,) ,i cH v ch<t B&Fn, c-a cGn, n,h) thiSt b!) n,%U(n Bi% Hnh h&1n, t?#c tiSp Sn hi% *%H v tnh khH thi c-a "# n. !.Q. P$5r'; d$%d 0>&(0 0&N >7& >R D# n B m\t tCp hFp cc US% tR "# kiSn t?on, t&8n, Bai) t2 khi th#c hin "# n Sn khi i vo khai thc) hon vRn th&en, ?<t "i) "o Y cY nhiZ% ?-i ?o pht oinh n,oi I m%Rn ch*%an. W+ Hm bHo tnh vJn, chpc c-a "# n) n,&ei ta th&en, "# on m\t oR ?-i ?o cY th+ 3HU ?a + cY bin php kinh tS hoVc hnh chnh thch hFp) h9n chS th<p nh<t cc tc \n, c-a ?-i ?o hoVc ph7n tn ?-i ?o cho cc Ri tc cY Bi(n *%an Sn "# n. d\t oR Bo9i ?-i ?o bpt b%\c phHi cY bin php 3 BI nh&: <% th$%) bHo hi+m 37U "#n,) bHo Bnnh hFp bn,. E?on, th#c tS) bin php ph7n tn ?-i ?o *%en th%\c nh<t B bHo Bnnh c-a n,7n hn,) bHo Bnnh c-a "oanh n,hip cY tiZm B#c ti chnh v %U tn) thS chR'; 0$1) .2'$ jO %' *+ d$ $Ed *o& '$K'; 's& j '; '+Rp lAh&8n, php nU th&en, "%n, + ki+m t?a tnh vJn, chpc vZ hi% *%H ti chnh c-a "# n $% t&. Ah7n tch \ nh9U c-a "# n B 3em 34t o# thaU :i cc chi ti(% hi% *%H ti chnh c-a "# n' BFi nh%Cn) th% nhCp th%$n)t o%<t hon vRn n\i b\. khi cc US% tR cY Bi(n *%an Sn chi ti(% Y thaU :i.ph7n tch \ nh9U c-a "# n nhm 3c !nh hi% *%H c-a "# n t?on, iZ% kin biSn \n, c-a cc US% tR cY Bi(n *%an Sn chi ti(% hi% *%H ti chnh Y. iqp ch- $% t& biSt "# n nh9U cHm v6i cc US% tR no haU US% tR no ,7U n(n o# thaU :i nhiZ% nh<t c-a chi ti(% hi% *%H 3em 34t) + t2 Y cY bin php *%Hn BI chqn, t?on, *% t?Pnh th#c hin "# n l ph7n tch \ nh9U B 1 t?on, cc ph&8n, php &Fc o "n, t?on, th m !nh hi% *%H ti chnh "# n $% t&.Eheo ph&8n, php nU) t?&6c hSt phHi 3c !nh &Fc nhJn, US% tR ,7U Hnh h&1n, B6n Sn cc chi ti(% hi% *%H ti chnh c-a "# n. |a% Y "# kiSn m\t oR tPnh h%Rn, b<t t?pc cY th+ 3HU ?a t?on, t&8n, Bai theo chiZ% h&6n, 3<% Ri v6i "# n nh&: v&Ft chi ph $% t&) ,i cc chi ph $% vo tcn, v ,i ti(% th oHn ph m ,iHm) cY thaU
:i vZ chnh och th%S theo h&6n, b<t BFi nh ,i tc \n, c-a cc US% tR Y Sn hi% *%H ti chnh c-a "# n. d;c \ oai Bch oo v6i "# kiSn c-a cc US% tR Hnh h&1n, Sn "# n t?on, nhJn, tPnh h%Rn, 3<% th&en, &Fc ch~n t2 1_l/_ "#a t?(n c8 o1 ph7n tch nhJn, tPnh h%Rn, Y n 3HU ?a t?on, *% kh;) hin t9i v "# bo t?on, nhJn, ncm t&8n, Bai. NS% "# n v`n 9t hi% *%H k+ cH t?on, t?&en, hFp cY nhiZ% b<t t?pc pht oinh bn, thei thP Y B nhJn, "# n cY \ an ton cao. E?on, t?&en, hFp n,&Fc B9i) c$n phHi 3em 34t B9i khH ncn, 3HU ?a cc tPnh h%Rn, 3<% Y + Z 3%<t cc bin php hJ% hi% nhm khpc phc haU h9n chS chqn,.
C <g" N$K'; a$l a$w' 0>R'; -@'; 0%- 0$1) .2'$ *+ $5o'; a$- d$,z. 1. NhJn, khY khcn t?on, cGn, tc th m !nh >Z kh7% t: ch;c th m !nh:
KhY khcn: Df thei ,ian *%a kh7% th m !nh n "c chq t?~n, n, k+ nh&n, t?(n th#c tS) cc ph@n, ch%U(n t?ch vZ kh7% th m !nh ch&a th#c o# "c tch bit ?O ?n,) c@n Bbn, ,h4p v6i cc n,hip v khc vP vCU o# tch b9ch v tCp t?%n, t?on, cGn, tc th m !nh ch&a - Hm bHo) khRi B&Fn, cGn, vic nhiZ% v bao ,bm nhiZ% Bo9i cfn, phHi ,iHi *%USt n(n ko thei ,ian + th% thCp $U - thGn, tin Bi(n *%an Sn "# n "o Y Bm ,iHm ch<t B&Fn, cn, nh& hi% *%H v tnh chnh 3c t?on, cGn, tc th m !nh w(n c9nh Y) o# phRi hFp ,iJa cc b\ phCn t?on, *% t?Pnh th m !nh c@n h9n chS) cn b\ th m !nh th&en, Bm vic kh \c BCp) t cY o# chia o thGn, tin) h t?F kinh n,him cho nha%. Khpc phc:
0$n tch bit ?O ?n, cc ph@n, ch%U(n t?ch v cc kh7% th m !nh + n7n, cao hi% *%H v tnh chnh 3c t?on, cGn, tc th m !nh 0$n cY o# phRi hFp ,iJa cc b\ phCn t?on, *% t?Pnh th m !nh) t?nh Bm vic \c BCp + cY th+ chia o thGn, tin) h t?F kinh n,him cho nha% /. >Z ph&8n, php th m !nh:
KhY khcn:
E?(n th#c tS) ch&a cY o# an 3en) kSt hFp cc ph&8n, php th m !nh) vic o "n, cc h thRn, chi ti(% cn, c@n h9n chS. Ah&8n, php oo onh c 3em nh& B ph&8n, php ph: biSn nh<t) t%U nhi(n m6i chi oo onh 1 m;c \ ,iHn 8n "o n,%bn B#c thGn, tin c@n thiS% thRn) ch&a p ;n, - nh% c$% th m !nh Ah&8n, php "# bo v`n ch&a c p "n, m\t cch khoa h~c) n,%bn thGn, tin p ;n, cho nh% c$% "# bo ch&a $U - v k!p thei. WiZ% nU Hnh h&1n, ko nhX Sn ch<t B&Fn, c-a cGn, tc "# bo) Bm ,iHm \ chnh 3c c-a cc chi ti(% hi% *%H. 0c ph&8n, php ph7n tch ?-i ?o c@n ch&a c chq t?~n, m\t cch qn, m;c. 0c cn b\ th m !nh t khi "nh nhiZ% thei ,ian v cGn, o;c cho vic i o7% v nh ,i t2n, Bo9i + cY h&6n, t& v<n) cfn, ch- $% t& tPm cc bin php ph@n, n,2a w(n c9nh Y) ph7n tch ?-i ?o thGn, *%a ph7n tch \ nh9U c coi B m\t bin php ph7n tch hin 9i t%U vCU v`n ch&a c o "n, nhiZ%. >ic B#a ch~n cc US% tR ,iao \n,) khoHn, ,iao \n, ph th%\c nhiZ% vo o# nh ,i ch- *%an c-a cn b\ th m !nh ch; ko "#a t?(n cc *%U !nh c th+ t?(n c8 o1 t:n, kSt cc "# n Vc t?&n, 1 cc Bmnh v#c khc nha%. Khpc phc
0$n cY o# an 3en) kSt hFp cc ph&8n, php th m !nh E:n, hFp $U - thGn, tin + cY th+ oo onh cc "# n 1 m;c \ cao h8n Ah&8n, php "# bo c$n c p "n, m\t cch khoa h~c Ah&8n, php ph7n tch ?-i ?o c$n "nh nhiZ% thei ,ian v cGn, o;c + i o7% v nh ,i t2n, Bo9i c th+ | "n, nhiZ% ph&8n, php ph7n tch \ nh9U =. >Z n\i "%n, v *%U t?Pnh:
KhY khcn: a%U t?Pnh t%U n c th#c hin kh $U - nh&n, chi man, tnh ch<t B hPnh th;c b(n n,oi. NhPn ch%n,) cGn, tc th m !nh t9i cc 8n v! c@n o8 oi) n\i "%n, chi tCp t?%n, ch- US% vo nh ,i vZ kha c9nh ti chnh) cc n\i "%n, khc chi c nh ,i m\t cch ch%n, ch%n,) ko c *%an t7m m\t cch qn, m;c. Khpc phc
Eh#c hin n,hi(m chinh *%U t?Pnh th m !nh "# n $% t&) n\i "%n, phHi tCp t?%n, vo nhiZ% kha c9nh khc nha% 5. >Z t?an, thiSt b! phc v cGn, tc th m !nh
KhY khcn: s thRn, thiSt b! cGn, n,h c@n ch&a c $% t& m\t cch qn, m;c) ch&a chq t?~n, p "n, cc ph n mZm th m !nh) cGn, vic th m !nh c@n man, tnh th- cGn, cc b\. 0h&a khai thc tRt v t?it + v cY hi% *%H cc tnh ncn, &% vit c-a cGn, n,h) mU tnh phc v cho cGn, tc th m !nh. Khpc phc
W$% t& qn, m;c h thRn, thiSt b!) p "n, tRi a h thRn, ph$n mZm Khai thc t?it + cc tnh ncn, c-a cGn, n,h N. >Z m9n, B&6i thGn, tin
EhGn, tin v`n ch- US% B "#a t?(n thGn, tin c-a khch hn, ,i Sn) t?on, nhiZ% t?&en, hFp nY oai Bch oo v6i th#c tS vP 7U cY th+ B thGn, tin ch&a th#c o# man, tnh khch *%an. 0$n ki+m t?a) th m t?a thGn, tin chnh 3c + cY th+ th m !nh m\t cch khch *%an) khoa h~c Q. >Z cn b\ th m !nh
Wa oR cn b\ th m !nh Z% n tRt n,hip 9i h~c) t%U nhi(n h$% hSt B nhJn, n,&ei c@n t?) thiS% kinh n,him W\i n, cn b\ ch&a c ph7n cGn, ch%U(n mGn hYa t?on, cc Bmnh v#c) thiS% cn b\ ch%U(n t?ch vZ mHn, kg th%Ct. T. Wo t9o \i n, cn b\ th m !nh) ch%U(n mGn hYa cc Bmnh v#c 0c khY khcn khc
KSt *%H th m !nh Gi khi c@n man, tnh ch- *%an) ph th%\c vo mRi *%an h Ri v6i khch hn, c@n th m !nh chi B hPnh th;c.

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