T chc v iu hnh

doanh nghip nh
Nh xut bn Delta
ng k bn quyn 2004 bi
nh xut bn DELTA
Hp th 5332, Los Alamitos, CA 9072l-5332
Gi bn quyn ton b.
Khng mt phn no ca cc bi ging ny c th c
sao chp di bt k hnh thc no, bng bt k phng tin no
l
nu cha c s ng bng vn bn ca nh xut bn.
Mc lc
Trang
!i gi"i thiu 5
#h$n % & 'h(i $u )inh doanh 6
l Quyt nh chi bao nhiu tin cho doanh nghip 6
2 Doanh nghip mi nn c t u? 9
3 Bn c nn mua li mt doanh nghip ang hot ng hay
khng?
ll
4 Xy dng k hoch kinh doanh l4
#h$n * & +u, -ng v.n va, v v.n c ph$n l9
5 Huy ng vn cho doanh nghip nh l9
6 Huy ng vn vay 2l
7 Cc Qun l doanh nghip nh 24
8 Huy ng vn c phn 25
9 Bn nn Thu hay nn Mua? 27
#h$n / & 0un l1 ti 2n ti ch3nh 29
l0 Vn lu ng 29
ll Qun l tin mt 3l
l2 Qun l v kim sot hng tn kho 33
l3 ChYnh sch TYn dng thng mi v i n 36
#h$n 4 & 56c vn ph6p l1 39
l4 Quyt nh v cu trc php l ca doanh nghip 39
l5 Nhng iu cn bit v hp ng php l 4l
l6 Giy php kinh doanh 42
l7 ng k bng sng ch, nhn hiu, hay bn quyn 43
l8 Phng chng cc hot ng ti phm 45
#h$n 78 '9 to6n: chi ph3 v ph;n t3ch ti ch3nh 48
l9 Kim sot ni b 48
20 S sch k ton 5l
2l Bo co ti chYnh 54
22 Phn tYch bo co ti chYnh 56
23 Lp d ton ngn sch 59
24 Chi phY ca doanh nghip 6l
25 Phn tYch chi phY 65
26 Bn c ho vn khng? 67
27 La chn nm ti chYnh 70
2
#h$n <8 Thu9 7l
28 Thu c nhn v thu cng ty hp danh 7l
29 Thu doanh nghip 73
30 Cng ty S 75
3l Chng t lng v thu 76
32 Thu doanh thu v tiu th, thu thit b ca doanh nghip
nh
78
#h$n = & Ma>)eting 80
33 Lp k hoch v nghin cu Marketing 80
34 Gii thiu sn phm 83
35 Qung co 85
36 Lc lng bn hng 87
37 nh gi 89
38 ng gi 92
39 Hi ch thng mi 93
#h$n ? & +o@t -ng 94
40 iu hnh doanh nghip 94
4l Bo him 97
42 Cc s sch quan trng l0l
43 Tin hc ho doanh nghip nh l02
#h$n AB 0un l1 nguCn nh;n lDc l04
44 Qui trnh tuyn dng l04
45 Qun l nhn vin l06
#h$n %E & o@i hFnh doanh nghip l08
46 M i l nhng quyn l08
47 Doanh nghip dch v lll
48 Ca hng bn ll ll2
49 Bn bun ll4
50 Bn hng qua th tYn ll6
Danh Gc thuHt ngI ll8
3
!i gi"i thiu
Nh doanh nghip l ngi t chc, qun l v chp nhn ri ro trong kinh doanh
ca mt doanh nghip. Nh doanh nghip khi u mt doanh nghip khi anh ta
hoc c ta tin rng k hoch hoc tng kinh doanh ca mnh l kh thi.
Hi bo v cc doanh nghip nh nh ngha doanh nghip nh l mt doanh
nghip c s hu c lp, hot ng ni a, khng c vai tr chi phi trong lnh
vc hot ng ca mnh, doanh thu hng nm di 3 triu la, v c di 500 nhn
vin.
Trn 30% cc doanh nghip M c coi l doanh nghip nh. Rt nhiu cc hng
ln hin nay, nh J C Penny chng hn, cng khi u t mt doanh nghip nh.
Ngy nay cc doanh nghip nh to ra 52% tng sn phm ca nn kinh t.
Trc khi khi u mt doanh nghip, cn gii p c cc cu hi quan trng, bao
gm: i th cnh tranh l ai v ta c th thng h khng? Cc ri ro suy thoi l g?
Xu hng ca ngnh l g? Thc trng nn kinh t nh th no? Ta c th huy ng
vn khng? Ti sao sn phm hay dch v ca ta li tt hn ca i th? Ta c thc
s bit iu hnh mt doanh nghip thnh cng khng?
Ngay trong giai on u, cn s dng t vn chuyn nghip ca cc lut s v k
ton. H sl t vn cho bn bit nhng vic cn lm v nhng vic khng c lm. Mt
lut s sl bit cch thnh lp mt doanh nghip hp php v bo v bn trnh khi cc
v kin tng. Mt k ton sl cn thit ghi chp s sch v gii quyt cc vn
thu. Ngi k ton phi thit lp s sch v gip bn duy tr cc hot ng ti chYnh
ph hp.
Theo cc ngun thng k khc nhau, c khong t 50 n 90% cc doanh nghip
mi tht bi trong vi nm u tin. Ti sao vy? C nhiu nguyn nhn khc nhau, bao
gm khng c ngun vn, khng qun l c tin bc, qun l s liu khng tt,
kim sot ni b km, thiu hiu bit v cnh tranh, khng qun l c cc thng v,
t chc km, thiu hiu bit v c trng v gi c ca sn phm v/hoc dch v
cung cp.
Lin quan n vic qun l tin bc, bn cn bit ngun thu ca cng ty l t u
v vai tr ca chng. Doanh thu c n nh khng? Ngun vn u t no? S kh
khn trong vic tm kim ngun vn b sung? Bn cng cn d on trc cc khon
chi phY, thi im pht sinh cc khon chi phY v ngun thanh ton cc khon chi
phY , cng nh cc khon chi phY c hp l hay khng. Bn cng cn c d phng
cho cc bin ng bt ng, nu khng bn c th thiu tin chi tiu. Bn cn thng
xuyn lp v gii cc bi ton v ti chYnh.
Hy nh k 4 nguyn tc iu hnh mt doanh nghip nh, thng c gi l 4
P:
l. Kin nhn vi nhng g mnh lm
4
2. Xc nh r nhng ngi c nhn vin v khch hng l tr ct cho doanh
nghip ca bn
3. ng x thn thin vi mi khch hng
4. Cung cp cc sn phm tuyt vi
5
#h$n % & 'h(i $u )inh doanh
Mc tiJu hKc tHp
Sau khi nghin cu phn ny, ngi hc cn c kh nng:
l. Quyt nh chi bao nhiu tin cho doanh nghip?
2. Doanh nghip mi nn c t u?
3. c nh gi tr ca doanh nghip m bn nh mua li
4. Xy dng v thc hin k hoch kinh doanh
%
0u,9t Lnh chi bao nhiJu tin cho doanh nghip
xc nh gi tr ca mt doanh nghip trong tng lai, cn xem xt n loi hnh
v lnh vc kinh doanh ch yu ca doanh nghip , cc iu kin ca ngnh kinh
doanh, tnh hnh cnh tranh, cc yu cu marketing, kh nng qun l, cc yu t ri
ro, kh nng thu nhp v tim lc ti chYnh ca doanh nghip.
Cc phng php nh gi thng dng nht thng da trn cc ngun thu nhp
hoc ti sn. Theo phng php nh gi thu nhp, thu nhp thun bnh qun iu
chnh c qui i thnh gi vn theo mt h s ph hp; vi phng php ti sn, cc ti
sn c nh gi (thm nh) theo gi th trng. Gi tr ca cc cng ty tng t trn
th trng cng c th c s dng nh mt tiu chun so snh hu hiu.
MLnh gi6 t>Jn cN 2( thu nhHp. Thu nhp thun c nhn vi mt h s ph hp
xc nh gi tr gn ng ca doanh nghip. H s iu chnh thng cao hn vi
cc doanh nghip c mc ri ro thp v thp hn vi nhng doanh nghip c mc
ri ro cao. VY d, h s ny c th bng l vi mt doanh nghip y ri ro nhng
bng 3 vi mt doanh nghip Yt ri ro hn. Vic nh gi thng da trn s liu thu
nhp iu chnh bnh qun 5 nm cui. Thu nhp ca mt cng ty trong 5 nm cui
trc ngy nh gi phn nh kh nng sinh li ca cng ty. Cng thc tYnh l:
Thu nhp bnh qun iu chnh (5 nm) X H s (da trn tiu chun ngnh)=
Gi tr cng ty
Thu nhp bnh qun gia quyn iu chnh, trong , trng s c tYnh cao hn
cho nhng nm gn vi hin ti hn, c coi l phn nh gi tr tt hn phng php
bnh qun gin n. Nguyn nhn l do thu nhp trong thi gian cng gn vi hin ti
th cng phn nh ng gi c v hot ng hin hnh ca doanh nghip. Trong tr -
ng hp tYnh gi tr bnh qun gia quyn cho 5 nm hot ng, thu nhp ca nm
hin hnh c tYnh h s 5, trong khi nm u tin trong giai on c tYnh h s l.
Sau ngi ta dng h s iu chnh nhn vi s bnh qun gia quyn ca thu
nhp iu chnh trong 5 nm va qua xc nh gi tr doanh nghip. Xem vY
d di y:
Nm Thu nhp thun X Trng s = Tng
l990 $l30.000 X 5 $650.000
l989 l20.000 X 4 480.000
6
l988 l00.000 X 3 300.000
l987 80.000 X 2 l60.000
l986 90.000 X l 90.000
Thu nhp bnh qun gia quyn 5 nm cui:
$l.680.000/l5 = $ll2.000
Thu nhp bnh qun gia quyn 5 nm cui x H s = Gi tr ca doanh nghip
$ll2.000 x 3 = $336.000
Oi6 t>L hin t@i cPa c6c dQng tin tNng laiR Mt cng ty c th c nh gi theo
gi tr hin ti ca thu nhp bng tin trong tng lai v gi tr hin ti ca gi bn d
kin ca cng ty trong tng lai. T l tng trng thu nhp bng tin c th c xc
nh da trn tng trng trong qu kh, d on v tng lai v t l lm pht. T l
chit khu c da trn t l li sut trn th trng i vi cc ti sn u t c mc
ri ro thp. Thu nhp bng tin c ngha rt quan trng do chng th hin li
nhun ca cng ty c th c chuyn thnh tin dng cho mc Ych u t.
Oi6 t>L doanh nghip dDa t>Jn gi6 t>L ghi 2 SOi6 t>L thu$nT. Doanh nghip c
th c nh gi theo gi tr ghi s ca tng ti sn thun theo Bng cn i k
ton gn nht.
Oi6 t>L thL t>!ng hUp l1 cPa tng ti 2n thu$nR Gi tr th trng hp l ca cc ti
sn hu hnh thun ca cng ty c th c xc nh da trn kt qu nh gi c
lp. Mt khon gi tr gia tng c cng thm tng ng vi gi tr thng hiu ca cng
ty. Mt cng ty mi gii, ngi thu xp vic mua v bn doanh nghip thng c thu
nh gi ti sn hu hnh ca cng ty. Gi tr th trng hp l ca cc ti sn thng
ln hn gi tr ghi s ca chng.
+ 2. iu chVnh tng doanh thuR Gi tr mt doanh nghip c th c tYnh
bng cch nhn doanh thu vi mt h s in hnh ca ngnh. H s iu chnh
tng doanh thu ca mt ngnh c xc nh di dng t s trung bnh gia gi th tr-
ng v doanh s. VY d, nu doanh thu l 5 triu la v h s bng 0,l, gi tr
doanh nghip l $5.000.000 x 0,l = $500.000. Nu cc bo co thu nhp ca cng ty
khng mc tin cy, kt qu tYnh ton theo phng php ny sl l mt ch tiu
tham kho rt hu Ych.
Oi6 t>L cPa c6c doanh nghip tNng tD. Gi tr doanh nghip c nh gi da trn
gi th trng ca mt doanh nghip tng ng trong cng ngnh. Gi bn ca mt
doanh nghip tng t gn y l bao nhiu? T c th suy ra gi tr doanh
nghip c nh gi. Mc d s ging nhau hon ton l khng th c, vn c th c
mt s so snh hp l gia cc cng ty vi nhau (vY d: cc cng ty c cng qui m, cng
sn phm, cng c cu t chc, v cng lnh vc hot ng).
'9t hUp c6c phNng ph6pR Gi tr ca doanh nghip c th c tYnh ton da trn
gi tr bnh qun gia quyn ca cc gi tr c xc nh theo cc phng php khc
nhau. Trng s ln nht thng c gn cho gi tr xc nh theo phng php nh gi
7
trn c s thu nhp v trng s nh nht gn cho gi tr tYnh c theo phng php
nh gi ti sn. VY d, gi nh rng gi tr th trng hp l ca tng ti sn thun
l 3 triu la v gi tr theo phng php nh gi trn c s thu nhp l 2,4 triu
la, nu phng php nh gi thu nhp c gn h s 2 v phng php gi tr ti sn
thun c tYnh h s l, gi tr ca doanh nghip c xc nh bng:
Ph ng php Gi tr X Trng s = Tng
Gi th trng hp l ca
Tng ti sn thun $3.000.000 X l = $3.000.000
Gi tr nh gi theo
thu nhp $2.400.000 X 2 = $4.800.000
$7.800.000
3
Gi tr doanh nghip = $2.600.000
*
Doanh nghip G"i nJn Uc Wt ( ;uX
VY trY thun li cho mt doanh nghip tu thuc vo loi hnh kinh doanh ca
doanh nghip . i vi mt ca hng bn ll tt nht l c m gn cc ca hng
khc, c bit tt nu c t trong khu vc mua sm. VY d, c rt nhiu khch
n mua bn mt siu th, nu ca hng ca bn m gn siu th sl c nhiu
ngi gh qua ca hng ca bn. Doanh nghip kinh doanh bn hng qua th tYn nn -
c t gn bu in. Nh phn phi cn c t cng gn khch hng cng tt,
tt nhin nu tin thu tr s chp nhn c. V trY ca mt xY nghip sn xut ph
thuc vo dng sn phm v cc yu t marketing ca n.

Ni chung, mt doanh nghip bn ll nn c t gn cc khch hng tim nng.
S liu dn s c th ly c t to th chYnh hoc Cc qun l doanh nhip nh.
Cng cn xem xt thi quen mua sm ca khch hng: cc sn phm hoc dch v
ca doanh nghip c ph hp vi s thYch ca khch hng khng? Sn phm ca
doanh nghip c ph hp vi cc yu t nhn khu hc (vY d nh tui tc, gii tYnh,
ngh nghip) hay khng? Mt cng ng dn c sung tc thng l i tng khch
hng tim nng tt nht.
Cc ca hng qun o v kim hon thng thnh cng hn nu c t trong khu
vc mua sm nhn nhp. Cc ca hng tp ho, hiu thuc, trm xng, hiu bnh nn
c t trn cc ph ln v cc ng ph xung quanh cc khu mua sm.
Ca hng ca bn cn phi t v trY d nhn thy nu nh loi hng ha ca
bn ch c mua theo ty hng ca khch hng. Mt ng t ng c l v trY thun li
v lun c ngi qua li. Nu khch hng phi i xe n ca hng ca bn, cn
phi m bo ca hng c ch u xe rng ri.
8
Doanh nghip cung cp cc dch v m khch hng tm n mt cch c ch
nh thm m vin hay hng du lch c th khng cn ni d thy nhng li cn c
thit k n tng, khng gian thoi mi v giao thng thun tin.
Khi chn la a im ti mt trung tm mua bn, cng cn cn nhc n s
hin din ca cc ca hiu cnh tranh. Ngoi ra cng phi quan tm n cc phng
tin giao thng, mi trng, ting n xung quanh. Gi thu ca hng cng l mt yu t
quan trng cn cn nhc.
Cn thn trng khi k kt hp ng thu ca hng trong mt khu thng mi cha
khai trng. Nu ch thu khng tm c ngi thu, h c th ngng trin khai khu
thng mi. Hp ng thu cng cn ch r v trY thu c th cng cc thng s chi
tit. C gng t c tho thun khng cnh tranh ngn nga s hin din ca cc
i th cnh tranh trc tip (vY d iu khon hp ng qui nh ch c mt ca
hng sinh vt cnh trong khu thng mi chng hn). Cng cn cn nhc n cc ca
hng khc trong cng khu v cc tc ng ca chng n cng vic kinh doanh ca
bn. Mc an ninh trong khu vc cng cn c u tin xem xt.
Doanh nghip bn bun li cn t ni c th gim thiu chi phY vn ti. Cc
kho hng nn t khu trung tm gim chi phY chuyn hng n cc khch
hng thng xuyn. Cng cn chn v trY c th d dng kt ni vi cc trc giao
thng thit yu m bo lu thng nhanh chng.
la chn v trY cho cc nh my nh, cn tm cc v trY gn th tr ng tiu th,
khch hng, cc nh cung cp, ngun nguyn liu v ngun nhn lc c k thut. Mt
khu cng nghip c thl l la chn ph hp. Liu dn c khu vc xung quanh c chp
nhn nh my ca bn hay khng? ChYnh quyn a phng c chYnh sch u i g
v thu hay khng? cng l nhng yu t cn c xem xt.
/
5Y nJn Gua l@i G-t doanh nghip ang ho@t -ng ha, )hZngX
quyt nh c mua li mt doanh nghip ang hot ng hay khng, bn cn
cn nhc rt nhiu yu t. u tin bn cn n thm doanh nghip v quan st
cc yu t nh a th, tnh trng hot ng v lng khch hng thng xuyn ca
doanh nghip . Bn cn yu cu cung cp cc thng tin c bn ca doanh nghip,
bao gm c danh sch khch hng v cc bo co ti chYnh. L do thc s ca vic
bn li doanh nghip l g? C g bt n khng? Nu c, iu bt n l g? L
do bn doanh nghip c a ra thng khng phi l l do thc s, v th bn cn
phi t iu tra. C phi do doanh s ang sa st khng? Nu ng th ti sao? C
phi s cnh tranh ng tng ln khng? Nu ng th mc cnh tranh nh th no?
C vn g v trch nhim sn phm hoc kin tng khng?
Bn hy t tm hiu thng qua vic tip xc v trao i vi cc nh kinh doanh
khc trong khu vc, vi cc khch hng, vi cc nhn vin c v nhn vin ang lm
vic cho cc nh cung ng, v vi nhn vin ca hip hi thng mi. Cng c th tm
hiu thm thng tin t cc ngn hng, cc c quan qun l a phng
9
Qu trnh hnh thnh v pht trin ca doanh nghip cng cn c xem xt.
Doanh nghip bao gi b ph sn cha? C khi no doanh nghip khng tr c cc
khon n ng hn hay khng?
[@n 2\ c$n tFG hi]u c6c vn 2au8
1/ Doanh thu v thu nh thu!n" D on doanh s v thu nhp trong tng lai. Cc
s liu kinh doanh cc nm va qua v nm hin ti l c s cho vic nh gi. Cn
yu cu cung cp cc bo co ti chYnh v thu. Hy tYnh ton cc ch tiu nh gi,
chng hn t sut li nhun (t l gia thu nhp thun v doanh thu). Hy thu mt k
ton c lp (CPA) kim tra v kim ton m bo tYnh chYnh xc ca cc s
liu. Nu ngi bn doanh nghip t chi cung cp cc s liu quan trng, bn cn coi
l mt du hiu cnh bo i hi nh gi cn trng hn.
#u $% D on cho thi gian cng di th cng Yt tin cy do cc bin ng kinh
t. Thng thng, khng nn d on cho thi gian qu 5 nm.
Bn c th lm g ci thin tnh hnh ti chYnh ca doanh nghip? Cng vi
vic thu k ton c lp, hy s dng dch v t vn ca mt lut s, mt t vn bo
him v mt ngn hng.
&/ 'i (ho)n h)i thu. Xem xt thi gian tn ng ca cc khon phi thu nh
gi kh nng thu hi ca chng. Tp hp khch hng ca doanh nghip tp trung hay
phn tn? ChYnh sch tYn dng qu d di hay qu cht chl? Cc khch hng no sl
tip tc lm n vi doanh nghip sau khi bn mua li n.
3/ *n+ t,n (ho" Kim m hng tn kho v nh gi tnh trng ca chng. Cht
lng hng tn kho nh th no v c kh nng bn c chng hay khng? C th bn
hng tn kho theo ng gi th trng ca chng hay khng?
-/ .i/ tr0 th1n+ hiu" Thng hiu ca doanh nghip trn th trng c c nh gi
cao hay khng? S ra i ca ngi ch hin thi c lm nh hng xu n thng hiu
ca doanh nghip hay khng v nh hng ti mc no?
5/ 2)n 3u45n. Cc bn quyn (vY d nh nhn hiu hng ho) ca doanh nghip c
ng gi khng? Nu c, bn c quyn tip tc s dng chng hay khng?
6/ 7h 89n+, :/4 ;c v 'ran+ thi<t =0. Tui th v tnh trng hin ti ca cc ti
sn c nh nh th no? Chng cn tr gi bao nhiu? Chi phY thay th cc ti
sn c l bao nhiu? C cn thit phi ci to cc my mc thit b ph hp vi yu
cu kinh doanh mi ca bn hay khng?
>/ ?/c (ho)n n@" Doanh nghip hin nay c ang mc phi cc khon n nh ho
n cha thanh ton, n pht cha thi hnh, thu cha np m bn sl phi thanh ton khi
mua li doanh nghip hay khng? Nu c, cc khon n l bao nhiu? Hy s dng
dch v t vn ca mt k ton c lp v mt lut s. Hp ng mua li doanh nghip
ca bn cn c qui nh buc ngi ch c ca doanh nghip phi chu trch nhim
l0
v mi khiu ni i vi doanh nghip c ngun gc pht sinh t trc khi bn mua li
doanh nghip .
A/ # d to/n" Chun b d ton v doanh s, chi phY v li nhun trong t ng lai
ca doanh nghip.
B/ CiD; so/t chi hE" Cc chi phY hin hnh ca doanh nghip c hp l hay
khng? C th ct gim chi phY nng cao hiu qu kinh doanh khng?
10/ ?/c h@ ,n+" Doanh nghip c ang c cc hp ng bo b no hay khng
(vY d nh hp ng thu bt ng sn gi rl, vay th chp li sut thp) v bn c
c k tha cc hp ng khng? Cc hp ng cn thi hn n bao gi? C
iu khon ti tc cc hp ng hay khng?
11/ ?/c nh cun+ cF" Cc nh cung cp c ng tin cy hay khng, c cn thay
th bng cc nh phn phi mi hay khng?
1&/ CiD; so/t chFt l@n+" C bin php no nng cao cht lng sn phm hay
khng?
13/ 'h0 trGn+ s)n hH; v/hoIc d0ch vJ" Th trng ca cc sn phm v/hoc
dch v m doanh nghip cung cp c xu hng m rng, nh hay thu hp?
1-/ ?/c 4u c!u h/ l$" Vi t cch l ngi ch mi ca doanh nghip, bn c cn
phi c giy php hoc giy chng nhn g hay khng? Nu cn th l loi giy
g? Cn tham kho t vn ca mt lut s v vn ny.
15/ Danh s/ch (h/ch hn+" Nu l doanh nghip bn hng qua th tYn, bn c c
k tha danh sch khch hng lin lc th t thng xuyn hay khng?
16/ ?/c nhn vin chK chLt. Cc nhn vin ch cht c tip tc lm vic sau khi
bn mua li doanh nghip hay khng?
1>/ *iu 3u) s)n 8uFt" C bin php no nng cao hiu qu sn xut, gim
gi thnh sn phm, c cn mua cc trang thit b hin i hn hay khng?
1A/ MNi l$ Oc 3u45n" Bn c i l c quyn no trong vng khng, iu khon
hp ng quy nh nh th no?Trong vng c qui nh c bit no v c
quyn kinh doanh khng? Nu c th l qui nh g, c hiu lc trong bao lu?
1B/ P0 th< Ic =it" Thnh cng ca ngi ch doanh nghip hin thi c xut
pht t mt v th c bit no (vY d nh tYn ngng, chng tc chng hn). Nu bn
khng c cng v th , bn c th sl gp kh khn khi tip qun kinh doanh.
&0/ Q h@ t/c cKa n+Gi =/n doanh n+hi. Ngi bn doanh nghip c h tr bn
trong mt khong thi gian nht nh sau khi bn mua li doanh nghip hay khng?
Ngi bn c gii thiu bn vi cc khch hng ln ca doanh nghip khng? Ngi bn c
k kt tho thun khng cnh tranh theo cc khch hng khng i theo anh ta
hoc c ta sau khi doanh nghip c bn li hay khng?
ll
4
^;, dDng )9 ho@ch )inh doanh
Trc khi bt u kinh doanh, bn cn t hi mnh nhng cu hi rt c bn, vY d
nh m hnh kinh doanh ca mnh l g - ni cch khc l mnh sl kim tin bng
cch no. Cc ch doanh nghip thiu kinh nghim thng nhn nhn thnh cng ca
mt doanh nghip nh l mt s may mn, hay thm chY l mt s k diu. H khng
nhn ra rng, lun lun c mt s khc bit c bn gia cc doanh nghip thnh cng
v cc doanh nghip tht bi. S khc bit c tYnh quyt nh chYnh l k
hoch kinh doanh. Khng c k hoch kinh doanh, mt doanh nghip rt d b lng
tng v tr thnh nn nhn ca cc quyt nh sai lm do khng c nh hng hot
ng.
Khi khi u mt doanh nghip, bn nht thit phi xy dng mt k hoch kinh
doanh. K hoch kinh doanh ging nh mt tm bn dn li cho bn vt qua nhng
nm kinh doanh gian nan u tin. K hoch kinh doanh cng vch ra ng hng hot
ng ca doanh nghip trong tng lai, ch ra cc mc tiu ngn hn, di hn, cc yu
cu c th i vi doanh nghip, chYnh sch qun l, phng thc hot ng v cc
lch trnh ca doanh nghip. Tt nhin, cc mc tiu c thit lp phi c tYnh kh
thi.
Mt k hoch kinh doanh tt phi m bo c Yt nht l 3 chc nng c bn sau:
1/ M); =)o (h9i On+ doanh n+hi Rn+ hn+. K hoch kinh doanh chYnh l nn
tng cho bt c doanh nghip mi no. K hoch kinh doanh gip doanh nghip khi
u vi nhng bc i ng n, ng thi gip doanh nghip i ng qu o
nh. Vic xy dng mt k hoch kinh doanh tp hp cc yu t ca qu trnh kinh
doanh sl hng t duy kinh doanh ca bn theo mt nh hng chin lc nht qun.
Xy dng k hoch kinh doanh cho php bn vl ra bc tranh v hot ng d kin
ca doanh nghip trc khi bn thc s phi u t tin ca v thi gian cho doanh nghip
. Vic phi cn nhc n tt c cc vn thc tin lin quan n vic khi ng
v vn hnh doanh nghip c th gip bn pht hin ra nhng yu t quan trng m c
th bn cha cn nhc n. Vic hiu r cch thc tng b phn ca doanh
nghip vn hnh ng chc nng ca chng trc khi doanh nghip thc s i vo hot
ng sl gip bn trnh c cc tnh hung khng lng trc c c th ph hng ton b
cc n lc ca bn. Bn cnh tYnh hu Ych trong vic d bo trc v phng trnh cc vn
trc trc, k hoch kinh doanh cng c th gip bn pht hin ra nhng c hi kinh
doanh m bn cha nhn thy.
&/ 2)n thi<t (< cho thnh cn+. K hoch kinh doanh c vai tr quan trng trong vic
xy dng mt doanh nghip cng ging nh vai tr ca bn vl thit k vi vic xy dng
mt ngi nh. Thc t th k hoch kinh doanh chYnh l bn thit k cho cc hot ng
v s tng trng ca doanh nghip. K hoch kinh doanh c th ho cc mc tiu v ph-
ng php hnh ng t mc tiu . Vit ra c th cc mc tiu cn t ti sl ch r
cc u tin cn c tp trung u t thi gian, cng sc v tin bc. Khi doanh nghip
i vo hot ng, k hoch kinh doanh chYnh l thc o thun tin nh gi v so
snh cc kt qu thc s t c vi k hoch mong mun.
l2
3/ ?n+ cJ hu4 On+ vLn. K hoch kinh doanh l mt cng c quan trng huy
ng vn. Mt trong s cc nguyn nhn thng gp lm doanh nghip b tht bi l
thiu vn kinh doanh. Doanh nghip cn c tin bin cc tng kinh doanh thnh
thnh cng thc t trn th trng. Thng thng s tin cn thit kinh doanh nhiu
hn s m ngi ch doanh nghip thc c. Khng c mt k hoch kinh doanh r rng
th gn nh chc chn khng th huy ng c cc ngun vn t bn ngoi. Nhng ngi
cho vay vn v cc nh u t thng ch trng nhiu n i ng iu hnh doanh
nghip hn l cc sn phm hay c hi marketing c th. H sl nh gi xem liu bn c
kin thc v nng lc thc hin k hoch kinh doanh hay khng, v u l s
ng nht gia bn v k hoch kinh doanh ca bn - iu c bit m khng ai khc
ngoi bn c th lm c.
Son tho mt k hoch kinh doanh nh th no?
Mt bn k hoch cn c son tho ph hp vi i tng sl xem xt n. Khi mt doanh
nghip ang trong giai on hnh thnh, k hoch kinh doanh phi c trnh by nhm
hng ti vic ra cc quyt nh xy dng v a doanh nghip vo hot ng. K
hoch trong giai on ny c xy dng vch ra cc bc xy dng tng b phn ca
doanh nghip.
Khi doanh nghip i vo hot ng, k hoch kinh doanh phi c son tho
truyn ti tm nhn ca bn n cc nhn vin v nhng cng s ang hp tc cng bn
thc hin mc tiu nh. K hoch kinh doanh lc ny phi ch ra cc qui trnh
hot ng vi nhng yu cu cng vic v con ngi thc hin c th.
Khi xy dng k hoch kinh doanh huy ng vn u t, cn quan tm n
mong mun ca ngi cho vay vn hoc cc nh u t. K hoch ca bn phi truyn ti
c s nhit tm v tin tng ca bn v s thnh cng ca doanh nghip. K hoch
cng cn gii trnh r cch thc v thi gian hon tr vn cho ngi cho vay hoc cc
nh u t.
Son tho mt k kinh doanh l mt cng vic kh khn v nng n. iu l gii
ti sao rt Yt cc nh doanh nghip thc s xy dng mt k hoch kinh doanh v
cng l ti sao ch c rt Yt doanh nghip mi thnh cng.
Khi xy dng mt k hoch kinh doanh, bn phi vch ra mt h thng cc hot ng,
trong , bn phi tr li c mt s cu hi sau y: Khi no th cng ty sl c li, ai sl
lm vic g v lm mt bao nhiu thi gian? Bn cng cn ln lch mua sm cc trang
thit b v nguyn vt liu. Nu bn xy dng mt doanh nghip m hot ng kinh
doanh c tYnh ma v, bn phi chun b k hoch cho thi gian cao im cng nh thi
gian tri ma. Cng ty sl ln mnh nh th no v khi no? Cn phi lm g t c s
ln mnh ?
K hoch kinh doanh c th l mt ngh vay vn!
K hoch kinh doanh cung cp cho cc nh cho vay vn nhng thng tin cn thit
h quyt nh c hay khng cho vay vn thnh lp doanh nghip mi hoc
l3
m rng doanh nghip ang hot ng. Hu ht cc k hoch kinh doanh khng y
v khng cung cp cc thng tin m cc nh cho vay vn yu cu hoc v cha
c th.
Bn cn lm nh th no trnh by trng hp ca mnh c tYnh thuyt phc vi
nhng ngi cho vay v vt qua cc ro cn nh kin? Bn cn lp mt ngh vay
vn. Mt ngh vay vn l mt k hoch kinh doanh mi nht ch ra khon vay ca
ngn hng sl lm tng gi tr cng ty nh th no. Thng thng, ngh vay vn bt
u vi vic gii thiu chung v lch s cng ty, s tin cn vay, d kin phng n s
dng v phn b s vn vay, v ti sn th chp m bo cho khon vay.
ngh vay vn cn bao gm:
Mt th ngh nu r s tin cn vay, thi hn vay v m t ngn gn v
doanh nghip ca bn cng nh mc tiu ti chYnh ca doanh nghip.
Mt bn phn tYch tnh hnh th trng, trong gii thYch r s ph hp gia
tng ca bn vi xu hng pht trin ca th trng v kh nng thnh cng ca
cc tng trn th trng.
M t tm lc phng thc hot ng ca doanh nghip, bao gm c l lch ca
cc nhn s ch cht.
Mt k hoch ti chYnh bao gm cc s liu hin ti v d kin. Cc nhn vin
tYn dng c bit quan tm n kh nng tr n v sinh li ca d n.
Kt c c!a k hoch kinh doanh"
Mi k hoch kinh doanh u l duy nht v mi doanh nghip cng l duy nht.
Do , khng th c mt mu chun cho cc k hoch. Tuy nhin, phn trnh by di
y l mt s tm lc cc ni dung cn c ca mt bn k hoch:
#$ang %&a'
trang ny, bn cn ghi r tn cng ty, a chi v s in thoi, tn ca gim c
iu hnh. Nu bn k hoch cn c trnh cho nhiu ngn hng hoc nhiu
nh u t, cn nh s mi bn k hoch mt cch ni bt trn trang ba v cng cn
c tuyn b rng vn bn cha ng cc thng tin c bn quyn v khng c sao
chp. Cch ny gip bn theo di c nhng ngi c bn k hoch ca bn v phn no
c th ngn chn vic sao chp hoc ph bin k hoch ca bn.
()c l)c
Bn lit k cc phn ca k hoch km theo s trang tng ng.
#m t*t +, l-c
y l mt phn ngn gn nhng quan trng nht trong bn k hoch bi v hu ht
nhng ngi c - c bit l nhng ngi cho vay v cc nh u t - sl xem phn ny
u tin v quyt nh, cn c vo 3 hay 4 pht m h dnh c phn ny, liu
c c tip ton b bn k hoch hay khng. Phn tm tt s lc cn thnh cng trong
vic thu ht s ch v s tng tng ca ngi c, thuyt phc h c tip v truyn
ti nim v cc phn cn li ca bn k hoch. Khi c xong phn m u, ngi c
phi c n tng tt v nhng g bn nh lm vi doanh nghip ca mnh. H cn c
khYch l c tip v tm hiu thm v cng ty ca bn.
l4
./ng ty
Tip theo phn tm tt s lc, bn cn gii thiu v trit l v logic kinh doanh c
bn ca cng ty. Trnh by iu ny qua 2 ni dung c bn: Chin lc kinh doanh ca
cng ty v i ng qun l ca cng ty.
- Chin lc kinh doanh
Phng thc sn xut v bn hng ho hay dch v ca cng ty thc s l mt ti
hp dn. Cc nguyn tc c bn v phng thc r rng trong kinh doanh l iu cn
phi c xy dng sc mnh ca doanh nghip v to nn s khc bit gia cng ty
ca bn vi cc i th cnh tranh.
- i ng qun l
Vi nh hng chin lc c xc nh, bn cn c i ng qun l thc hin.
c bit vi cc doanh nghip mi thnh lp, cc c ng tim nng sl nh gi cc t-
ng trong k hoch kinh doanh ca bn gn lin vi kh nng ca nhng ngi thc thi cc
tng .
Nhng ngi cho vay vn v cc nh u t tim nng mun bit doanh nghip ca
bn c i ng ng tin cy, nng lc kinh doanh thnh cng hay khng. Cc nh
u t v nhng ngi cho vay thng tin cy vo mt i ng qun l nhiu ngi hn l
mt c nhn ring ll lnh o cng ty.
#h t$0ng
Khch hng ca bn l ai? M t th trng chYnh l vic ch ra i tng khch hng
tim nng v xc nh phng thc tip cn h. Cn nhn mnh rng, marketing khng
ng ngha vi bn hng hoc khuyn mi; chng l cc hot ng ring rl. Bn hng v
khuyn mi ch l cc bc thc hin k hoch marketing ca cng ty.
Sn 1h2m34ch v)
y chYnh l ni dung m bn cng nh hu ht cc nh doanh nghip mun nhn
mnh nht: m t cc c trng sn phm v dch v ca bn. Thc s l rt nhiu
doanh nhn qu say m v sn phm v dch v ca mnh v coi nh l tm im
ca cc vn th trng. Theo nh h m t v cc sn phm v dch v th chng qu
hp dn, vy sao mi ngi li vn khng mua chng?
56n hng v khych t$,ng
Bn cn phi quyt nh bn sl tip cn khch hng nh th no bn sn phm
ca mnh. Bn cung cp hng ha/dch v ca mnh qua lc lng nhn vin bn hng,
hay i ng i din nh sn xut, bn hng qua th trc tip, hay bn hng qua in
thoi?
Sn 7t 8n 1h9 h-1:
Trong phn ny cn trnh by cc ngun cung cp nguyn liu, thit b, nng lc
sn xut v chYnh sch qun l cht lng. Nu bn thu li mt phn ca qui trnh sn
xut, cn trnh by r nng lc ca cc nh thu ph v kh nng giao hng ng hn
ca h.
#i ch;nh
K hoch kinh doanh cn cung cp mt cch r rng v chi tit nht v tnh hnh
ti chYnh ca cng ty. Cc thng tin v tnh hnh ti chYnh ca cng ty c cung cp tr-
c tin qua vic trnh by 3 loi bo co ti chYnh c bn: bo co dng tin, bo co thu
nhp, v bng cn i k ton. Bn k hoch kinh doanh ca bn cn gii trnh v
nhng vn v s kin m cc bo co ti chYnh ch ra, vY d nh khi no th doanh
nghip t n im ho vn, khi no th d kin c li, v cc chi phY ch yu l g.
Phn ny cng cn tm lc v nhu cu ti chYnh ca cng ty trong vng 5 nm ti; nu
l5
k hoch kinh doanh c lp huy ng vn ay hoc vn u t, bn phi ni r s
vn cn thit v hnh thc cp vn m bn mong mun (cho vay, gp vn, thu chi)
.6c v<n %n h= t$-
Bn cng cn cung cp y cc vn bn h tr cho k hoch kinh doanh ca
mnh, bao gm l lch c nhn ca ngi ch s hu, bo co ti chYnh v cc yu cu ti
chYnh c nhn, d ton, th gii thiu, bn sao hp ng thu, mua v cc vn bn php l
khc, tm li l tt c cc vn bn c lin quan n bn k hoch.
'i]G t>a )_ )9 ho@ch )inh doanh ] G bo t3nh ch3nh x6c v nht `u6n
Khi bn son tho xong k hoch kinh doanh, cn yu cu mt k ton vin c
lp hoc mt nh phn tYch ti chYnh kim tra li tYnh chYnh xc ca cc s liu v
cc phn tYch ti chYnh. u cu h kim tra chc chn tYnh chYnh xc v nht qun
ca ton b bn k hoch. VY d, d kin chi phY marketing trong phn k hoch
marketing phi ng nht vi chi phY d tr cho cc hot ng marketing trong phn k
hoch ti chYnh; Cc my mc cn thit cho k hoch sn xut cng phi c lit k
trong k hoch ti chYnh. Nu cc con s khng khp, k hoch kinh doanh ca bn
nhiu kh nng sl khng c chp nhn. Cc li do thiu cn thn c th gy n tng l
ngi ch doanh nghip cng sl khng cn trng trong cc khYa cnh khc ca hot ng
kinh doanh.
Chun b k lng mt k hoch kinh doanh trc khi n gp ngn hng hoc cc
nh u t, c hi thnh cng ca bn tng ln rt nhiu. kh nng thnh cng cao
hn na, hy i cng mt k ton vin c lp. Ngn hng sl mun trao i vi bn
m bo rng bn va say m vi n kinh doanh ca mnh nhng cng m bo tYnh
hin thc ca n; tuy nhin, h cng khng mong i bn c kin thc ti chYnh
v k ton cn thit tr li mi cu hi c lin quan.
.6c im c>n l ?
Ni tm li th k hoch kinh doanh thc s l k hoch ca chYnh bn. Cn lun
lun ghi nh mt s im quan trng di y:
Xem xt k hoch kinh doanh vi t cch l ngi i din ca cng ty.
Tm cch din gii k hoch kinh doanh ca mnh ph hp vi cc i t ng ngi
nghe khc nhau.
Hy t ra thc t v tha nhn nhng im yu.
Vit i vit li nhiu ln hoc s dng cc son gi chuyn nghip nu c th.
@h>n mm lA1 k hoch kinh doanh
Phn ph lc gii thiu mt vi phn mm lp k hoch kinh doanh ni ting, nh
chng trnh Business Plan Pro chng hn. Phn mm ny cho php bn to ra mt k
hoch kinh doanh theo tng bc i cn thit, bao gm y cc yu t thit yu cho
vic khi u mt doanh nghip. Cnh bo: Phn mm lp k hoch kinh doanh ch
c s dng nh mt hng dn tin li, n khng th thay th c s nh gi v phn
tYch ca con ngi.
l6
#h$n * & +u, -ng v.n va, v v.n c ph$n
Mc tiJu hKc tHp8
Sau khi nghin cu phn ny, ngi hc cn c kh nng:
l7
l. Bit cch huy ng vn cho doanh nghip nh
2. Hiu r v huy ng vn vay
3. Nhn r c vai tr ca Cc qun l doanh nghip nh (SBA)
4. Hiu r v ng dng huy ng vn c phn
5. nh gi c nn mua hay nn thu
7
+u, -ng v.n cho doanh nghip nh
C th ro cn ln nht i vi cc nh doanh nghip l nhu cu vn u t ban u
m doanh nghip. Vic tm kim ngun vn l mt nhu cu thc t. Nh doanh
nghip cn tin xin giy php, ng cc khon l phY, thit k, trang b c
v trang thit b, chi phY t vn (vY d nh phY lut s), nhp kho, mua nguyn liu,
thu nh, tr lng, qung co, v rt nhiu loi chi phY khc c th bt u kinh
doanh. Khi i vo hot ng, bn sl phi chi tr cc chi phY hot ng thng xuyn,
y chYnh l gnh nng ti chYnh cho n khi doanh nghip bt u c li. Khi huy
ng vn cho doanh nghip, cn nh rng hu ht cc cng ty u l trong l n 2
nm u tin. Sau , bn li cn c thm tin m rng kinh doanh v t n qui
m tim nng nht.
Trc khi tm kim ngun vn, hy t chun b k lng. Bn cn bao nhiu tin v
ti sao? Hy chi tit ho tt c cc chi phY d kin ca bn. Bn sl lm g vi s tin huy
ng c? Hy sn sng a ra cc d n ti chYnh hin thc. S vn thc t m bn
huy ng c t tt c cc ngn phi trang tri cc chi phY d kin th doanh nghip
mi c c hi thnh cng.
Nu bn th hin c s tin tng vo thnh cng ca doanh nghip, bn sl truyn
c cm gic cho nhng ngi cho vay v cc nh u t. Hy yu cu nhiu tin hn
mt cht so vi mc m bn ngh l bn cn, bi v chc chn sl c nhng chi phY pht
sinh m bn khng d kin trc c.
Khi quyt nh v ngun huy ng vn, hy cn nhc cc yu t sau:
Q sSn c. Ngun vn no bn thc s c th tip cn c.
?hi hE. Chi phY (vY d li sut) ca tng ngun vn l bao nhiu? Bn c kh
nng thanh ton c cc chi phY khi n hn khng hay chng sl to ra cc
kh khn v tin mt?
Q linh hoNt. Ngi cho vay vn c a ra iu kin hn ch g lm gii hn
quyn t do tip cn v tm kim cc ngun vn khc hay khng? C gii hn
g v vic bn phi s dng tin nh th no khng?
CiD; so/t. Bn c phi hy sinh quyn kim sot no trong cng ty huy
ng c vn hay khng?
TKi ro. C ri ro no gn lin vi ngun vn c th no khng? Liu bn c
phi hon tr phn ln khon vay sm hay khng?
Kh nng huy ng vn cho mt doanh nghip ph thuc vo uy tYn v trin vng
ca doanh nghip , s tin cn thit khi u v vn hnh doanh nghip, v
cc ngun lc ca c nhn ngi ch s hu doanh nghip. Nu bn l ngi ni ting
l8
trong lnh vc kinh doanh ca doanh nghip, bn c th huy ng c ngun vn ln t
bn ngoi, nhng nu bn khng c c li th , bn sl phi ph thuc nhiu hn vo
cc ngun lc ca chYnh bn thn mnh. Nhiu ngi vn c th thnh cng khi xy
dng doanh nghip da trn ngun vn tit kim ca c nhn, hoc th chp nh
hoc cc ti sn c nhn khc vay vn ngn hng. Mt thun li ln ca vic s
dng vn ca chYnh mnh l bn sl khng phi tri qua cc qui trnh tiu tn nhiu thi
gian v cng sc v huy ng c cc ngun vn t bn ngoi. Thm na, bn sl
khng phi lo tr n cng nh khng phi t b cc li Ych ca quyn s hu c phn. Tuy
nhin, rt Yt doanh nghip c th hot ng ch da trn ngun vn c nhn. Hn na,
c th khng khn ngoan nu bn t cc ton b ti sn c nhn vo mt doanh
nghip v d sao n vn tim n nguy c thua l v mt vn u t.
Mt ngun lc ng ch l t nhng ngi thn v bn b. y l ngun vn rt hp
dn v c th huy ng vn nhanh, rl v d dng. Bn khng cn phi chun b v
trnh by qu nhiu cc bo co v s liu, cng nh khng phi p ng nhiu yu cu
php l v gii quyt mu thun gia cc bn. Tuy nhin bn nn coi l ngun vn vay
ch khng nn mi mi ngi cng gp c phn, bi v c nh vy bn mi m bo c
s kim sot ton b hot ng ca doanh nghip v ti a ho thnh qu nhn c t
cng sc ng gp ca mnh. Ngoi ra, nu bn mi mi ngi gp c phn, h sl c
th can thip vo qu trnh hot ng n nh cng nh qu trnh ra quyt nh ca
doanh nghip.
Bn cng c th s dng hnh thc vay theo hp ng bo him nhn th ca
mnh. VY d, bn c th vay ti a n 80 phn trm gi tr tYch lu ca hp ng.
Sau bn sl phi tr li trn khon vay cng vi s phY bo him nh k phi np.
Mt ngun huy ng vn thng b b qua chYnh l nhng ngi cung ng ca bn.
Cc nh bun v cc nh sn xut my mc thit b c vai tr nht nh trong hot
ng ca doanh nghip v thc s h cng mong doanh nghip ca bn thnh cng.
H hiu r hot ng ca doanh nghip, c s gn b v li Ych vi doanh nghip v
do c th l nhng ngi cho vay gn gi ca doanh nghip.
Huy ng vn c phn v vn vay c tho lun k hn trong mc 6 v 8. huy
ng c cc ngun vn ny, bn c th phi chun b mt bn xut.
xut huy ng vn cn m t s b bn cht v mc tiu ca doanh nghip,
tnh hnh ti chYnh, trnh v nng lc ca ch s hu, th gii thiu, sn phm
v/hoc dch v, th trng mc tiu, i tng khc hng, cnh tranh, cc nh cung ng,
chi phY sn xut, kt cu chi phY, thi hn huy ng vn d kin, s tin cn huy
ng, d kin cc phng n s dng vn huy ng, v c cu nhn s ca doanh
nghip. xut cn nu r s vn cn thit, thi hn mong mun v cc iu kin
hon tr. Cc bo co ti chYnh, c thc t v d kin, bao gm bng cn i k ton,
bo co thu nhp, bo co dng tin cng cn c chun b. D kin dng tin trong
nm k tip l mt b phn thit yu. Qua d kin cc khon chi phY v doanh thu bn
hng trong cc thng k tip, bn sl nhn ra cc kh khn ti chYnh tin n i vi doanh
nghip.
l9
C th s dng cc nh mi gii vay vn hoc huy ng vn c phn. H thng
tYnh phY hoa hng theo t l phn trm trn s vn huy ng c. Mc phY bin ng
rt ln, c th t l % n 20 %. Cc nh mi gii thng c qung co trn cc bo chY
chuyn ngnh ti chYnh (vY d Tp chY hL Uall).
<
+u, -ng a.n va,
huy ng vn mua ti sn, bn nn s dng phng thc bo h. Theo phng thc
ny bn nn mua ti sn bng khon vay vi thi hn n c xc nh sao cho li tc thu -
c t vic s dng ti sn hon tr khon n; c ngha l khon n sl n hn khi
ti sn to ra c tin tr n.
Huy ng vn vay c th l mt cch huy ng tin n gin. V c bn, l
vic i vay vn di bt k hnh thc no. Tuy nhin, nhng ngi cho vay thng nh gi
kht khe v trin vng tn ti v thnh cng ca doanh nghip. huy ng c vn,
cc doanh nghip nh thng b tYnh li sut cao hn t 3 n 5 im (t 0.03 n
0.05%-ND), phi th chp ti sn ln hn, v phi m bo h s ti sn trn vn vay
khng di 3:l.
C nhiu ngun c th vay vn, bao gm cc ngn hng thng mi, cc t chc tit
kim v cho vay, lin on tYn dng, cc cng ty ti chYnh v tYn dng thng mi. Hu
ht nhng ngi cho vay vn u yu cu c hnh thc th chp m bo khon
vay. Bt ng sn, c phiu, tri phiu, xe t, gi tr tin mt ca hp ng bo
him nhn th, hng tn kho hoc my mc thit b u c th c s dng th
chp.
?/c chK n@ th1n+ ;Ni l ngun rt tt huy ng vn do ngun qu di do ca
h, c bn thng qua phng thc mua chu cc nguyn vt liu, hng ho hay thit b.
Trn thc t, y l ngun vn c th c huy ng m khng mt chi phY. Cc nh
cung cp thng sn sng hp tc v bn chYnh l khch hng ca h. Khi bn b thiu
tin, bn c th cha thanh ton tin mua hng ca cc nh cung cp. Tuy nhin cng
cn lu khng nn lm dng thi qu vic ny bi v vic n dy da c th lm gim uy
tYn ca doanh nghip. Khi cc nh cung cp a ra cc chYnh sch gim gi cho vic
thanh ton nhanh, hy cn nhc vic tn dng cc chYnh sch bi chi phY c hi ca
vic tr chm lc ny (bao gm c phn gim gi) sl l qu cao.
Bn cng c th s dng thV tEn dJn+ c/ nhn nh mt ngun huy ng vn. Bn c
th thu chi n vi nghn la mua cc hng ho hoc dch v phc v hot
ng ca doanh nghip. Tuy nhin, hnh thc ny c 2 nhc im l li sut thu chi thl
tYn dng l rt cao v bn phi tr mc thanh ton ti thiu hng thng tu thuc vo
mc thu chi.
Cc khon vay n+n hn+ ngn hn thng c chp thun m khng b i hi qu
nhiu v th chp, do cc khon vay ny c th c hon tr t doanh thu bn hng th-
ng xuyn ca doanh nghip. Cc khon vay trung hn, vi thi hn t l n 5 nm, thng
20
c yu cu th chp cht chl hn. Cc khon vay ny thng c dng mua my
mc v thit b, bao gm c c v ni tht cng nh i mi kho hng. Cc
khon vay trung hn, khc vi vay ngn hn, thng i km cc gii hn trong hot ng (vY
d duy tr mc vn lu ng, hn mc huy ng vn vay ti a). Cc khon vay di hn
c thi hn di hn 5 nm. Cc khon vay di hn thng l Yt c huy ng v cng l
kh vay c nht. Cc khon vay dng ny thng gn lin vi cc mc tiu kinh doanh c
th, trong thng gp nht l vay mua bt ng sn v m rng sn xut mt
cch c bn. Cc khon vay ny thng c m bo bi cc ti sn nht nh ca doanh
nghip. vay c vn di hn, cc doanh nghip thng phi tn nhiu vn bn v thi
gian gii trnh.
Cc ngn hng thng kh thn trng khi cho cc doanh nghip mi vay tin. H thng
i hi cc doanh nghip vay vn phi c uy tYn v c tim nng kinh doanh c li. Nhn
chung, cc ngn hng sl khng cho cc doanh nghip mi vay vn tr n cc nh tYn
dng khc. Ngn hng thng yu cu vn vay phi c s dng tng cng kh nng
kinh doanh ca doanh nghip. Ngn hng cng thng yu cu ch doanh nghip phi
t b ra mt khon tin ng k kinh doanh nhm th hin s t tin v cam kt
kinh doanh cng gnh chu ri ro ca ch doanh nghip. Mi quan h lm vic tt vi cc
nhn vin thm nh ca ngn hng sl gip doanh nghip vay vn c thun li hn.
C nhiu hnh thc vay ngn hng khc nhau, bao gm:
Pa4 ti5n da vo ti (ho)n ti<t (i;" Cch vay ny thng chu chi phY thp,
trong khi s tin tit kim vn c hng li sut.
Pa4 (hn+ (hn+ th< chF" vay c tin m khng cn th chp, bn cn c
uy tYn rt cao. Tuy nhin, li sut vay dng ny rt cao b vo vic khng c ti
sn th chp.
Pa4 c th< chF" Khon vay c bo m bng mt khon th chp.
Pa4 tr) +" y l khon vay c hon tr bi cc khon tin tr dn theo nh
k, mi khon tr theo nh k bao gm tr li v c mt phn gc vay. Ngn
hng thng yu cu doanh nghip phi c uy tYn cao v phi c ti sn th chp
cho khon vay.
Pa4 thWn+" L khon vay ngn hn v c hon tr mt ln
*Nn ;Xc tEn dJn+" Ngn hng ng cho vay tin khi bn cn, n mt gii hn
s tin s ti a xc nh. Cch vay ny ph hp vi cc loi hnh kinh doanh c
tYnh ma v.
Pa4 c =)o lYnh" Nu uy tYn ca bn khng c m bo, bn cn c mt ngi
hoc doanh nghip c tim lc ti chYnh cng k n bo lnh khon vay.
Pa4 ;ua =Ft On+ s)n" Bn c th vay cm c theo gi tr ca bt ng sn, bao
gm cc vic huy ng gp vn mua bt ng sn. Thng thng, bn c th huy
ng vn n 80% gi tr ca bt ng sn. Vay cm c l ngun huy ng vn
di hn vi thi hn c th ln ti l5 hay 20 nm. Do , bn c th tr hon vic
hon tr ton b vn vay n thi im trong tng lai xa, gim thiu nhu cu
tin mt ngn hn.
Pa4 ;ua thi<t =0" Bn c th vay theo gi tr thit b c mua sm, thng thng
c th n 80% gi tr ca cc thit b. Thi hn ca khon vay thng gn lin
vi vng i ca thit b.
2l
Pa4 thZo ti (ho)n h)i thu" Ngn hng c th ng trc tin cho doanh nghip cn
c trn s d ca ti khon phi thu, s d ny c vai tr nh khon th chp m
bo cho khon tin ng trc. Thng thng, khon ng trc c th ln n 80%
tng s n phi thu. Khi khch hng tr tin cho doanh nghip, bn sl phi chuyn
tr ngn hng khon tin gim s d n ngn hng.
Pa4 thZo hn+ t,n (ho" Hng tn kho c th c s dng lm ti sn th chp
m bo khon vay. Thng thng, ngn hng sl cho bn vay n 50% gi tr
hng tn kho.
Pa4 ;ua hn+ ho/ nh (ho" Khon vay ny da vo chYnh cc bin lai nhp hng
do ngi cho vay cung cp. Ngi cho vay gi quyn s hu s hng trong kho cho
n khi khon vay c hon tr .
Bn cng c th bn cc khon phi thu ca doanh nghip cho cc t chc mua n
ly tin mt. Thng thng cc t chc mua n sl ng trc cho bn n 80% gi tr
ca cc khon n phi thu. Vic ng tin ny khng yu cu bi hon, c ngha l nu
khch hng khng tr tin n, bn cng khng phi hon tr s tin ng trc. Tc l ngi
mua n chp nhn ri ro ca vic khng i c tin. T chc mua n thng tYnh phY
theo t l trn s n phi thu c ng trc (vY d 2%) v li sut trn khon tin ng trc.
Huy ng vn qua cc t chc mua n ny chu chi phY cao hn vay vn t ngn hng
v cc t chc ti chYnh.
Mt cch huy ng vn khc kh hp dn i vi cc doanh nghip nh thiu vn l
hnh thc thu ti chEnh, do hnh thc ny khng yu cu phi c vn u t ban u.
Thu ti chYnh nhn chung l t hn cc hnh thc vay vn t cc ngun huy ng
khc.
Nhiu cng ty ln, cc lin on lao ng, cc t chc thng mi c hip hi tYn
dng. Hip hi tYn dng c thnh lp h tr nhng ngi lao ng ca h trong vic
vay vn cng nh tit kim. Cc c nhn kinh doanh bn thi gian c th vay vn hot
ng t hip hi tYn dng ca mnh.
?/c cn+ t4 ti chEnh th1n+ ;Ni cho cc doanh nghip nh vay vn lu ng v vay
theo hng tn kho. Thng th cc doanh nghip n vay vn ca cc cng ty ti chYnh
khi h khng th vay c tin t ngn hng. Do ri ro ca cc doanh nghip ny thng
l kh ln nn li sut cho vay ca cc cng ty ti chYnh thng cao hn li sut cho vay ca
ngn hng. Thm na, cng ty ti chYnh cng thng yu cu phi c ti sn th chp.
?/c cn+ t4 h/t triDn cOn+ ,n+ c thnh lp bi chYnh quyn a phng thu
ht cc doanh nghip. Hnh thc cng ty ph bin nht l cc cng ty pht trin khu
ph bun bn hoc cc khu cng nghip.
C nhiu cn+ t4 h/t triDn cn+ n+hi v th1n+ ;Ni bang (SBDCs), c s dng
cc qu ca bang cho cc doanh nghip nh vay vn, thi hn thng ln n 20 nm.
Mi bang c chYnh sch ring v mc ri ro c chp nhn v thi hn cho vay. Bn
c th lin h vi phng thng mi hoc vn phng pht trin thng mi a phng tng
ng c thm thng tin.
22
?n+ t4 (inh doanh vLn thng c th cho vay trong thi hn 5 nm. Thng tin v
hnh thc cho vay ny c in trn quyn Gii thiu v qun tr doanh nghip nh ca
M.
Bn cng c th kt hp huy ng vn vay vi huy ng vn c phn, c gi l tri
phiu chu4Dn [i @c. Hnh thc huy ng vn ny khi u bng vic vay vn, sau
c chuyn i thnh c phn s hu doanh nghip.
Khi hnh thc huy ng vn vay pht sinh chi phY qu cao, bn nn la chn hnh
thc huy ng vn c phn.
=
5c 0un l1 doanh nghip nh
Bn cn lin h vi vn phng Cc Qun l cc doanh nghip nh (SBA) ti a ph-
ng kim tra xem doanh nghip ca mnh c ng tiu chun xp hng doanh
nghip nh hay khng. Tiu chun xp hng theo qui m doanh nghip c th thay
i. VY d, mt doanh nghip bn ll c coi l doanh nghip nh nu c doanh thu bn
hng khng vt qu t l3,5 triu la cho n 35 triu la, tu theo qui m ca ngnh
tng ng.
Ngi vay vn l ch doanh nghip ang hot ng, hoc l ngi ang d nh
mua li mt doanh nghip ang hot ng, cn lp ngh vay vn, km theo vi cc
bo co ti chYnh v thu mi nht ca doanh nghip, trnh cho nghng ngi cho
vay vn trong khun kh SBA. Ngi vay vn thnh lp doanh nghip mi cn
chun b k hoch kinh doanh, bao gm c d kin dng tin cho l2 thng kinh doanh
u tin trnh cho nhng ngi cho vay km theo ngh vay vn. Khi mt ngi
cho vay d nh cho vay vn, h sl chuyn b h s xin vay vn n SBA thm
nh, th tc ny thng ko di khng qu 2 tun.
Trong mt s trng hp c bit, ngi vay vn c th c b qua bc thm nh
ban u, khi , qui trnh vay vn sl khc i. Ph n, ngi dn tc thiu s, cu chin
binh hoc nhng ngi vay vn khu vc nng thn c uy tYn c nhn c bit cao v
nhu cu vay vn di 250.000 la c th n trc tip n vn phng SBA ti a
phng c thm nh m khng cn phi a qua nhng ngi cho vay trc. Trong
hu ht cc trng hp, SBA sl gii thiu ngi vay vn vi mt trung gian c la chn
tr gip h trong qu trnh hon tt th tc vay vn. Nhng ngi vay vn, khi c SBA
thm nh trc tip v chp thun u t c s tin tng cao t nhng ngi cho vay
v qu trnh vay vn ca h sl d dng hn rt nhiu.
Cho d phi trnh ngh vay vn cho nhng ngi cho vay theo qui trnh thng
thng hay c thm nh trc tip bi SBA trong cc trng hp c bit, mi n xin
vay vn u c nh gi trn c s kh nng hon tr vn vay ca chYnh doanh
nghip, nng lc qun l v tYnh cch ca ch s hu, s vn u t ca c nhn ngi
ch s hu vo doanh nghip, v s ph hp ca ti sn th chp v vn l u ng. Tt
c cc h s vay vn u phi gii trnh r cc ni dung va nu.
23
?
+u, -ng v.n c ph$n
Mt cch khc huy ng vn cho doanh nghip nh ca bn l pht hnh c
phiu. Trn thc t l bn tin hnh bn mt phn doanh nghip ca mnh cho nhng
ngi khc. C phiu khng phi hon tr, cng nh khng bt buc phi tr li sut. Vic
pht hnh c phiu lm tng uy tYn tYn dng ca cng ty trong vic i vay n. Tuy
nhin, bn phi t b mt phn quyn s hu trong doanh nghip v cho php nhng
ngi khc d phn chia sl li nhun thu c ca cng ty. Bn c th phi tr c tc cho
cc c ng. Cc c ng c trch nhim hu hn, c ngha l c nhn h khng phi
chu trch nhim thanh ton cc khon n ca cng ty.
C mt s nhc im ca vic pht hnh c phiu. Bn c th phi t b mt s
quyn biu quyt; li Ych ca quyn s hu b gim st; c tc khng c u i v
thu; li nhun v c tc sl phi chia sl cho nhiu c ng hn; v chi phY pht hnh
c phiu cao hn so vi chi phY i vay vn.
Khi quyt nh pht hnh c phiu, bn cn gi li s c phn tng xng t-
ng thng cho nhng g bn hao tn khi u doanh nghip. Ni cch khc, bn
cn c nhn mt s lng xng ng cc c phn gi rl tng xng vi cng hin ca
bn cho cng ty. S c phn cn li c th c bn cho nhng ngi khc theo gi tr tr-
ng.
Mt cng ty c th pht hnh cc loi c phiu thng khc nhau. Loi A l cc c
phiu c pht hnh ra cng chng v thng khng c m bo mc c tc. Tuy nhin,
chng thng gn lin vi quyn biu quyt. Loi B l cc c phiu thng c nm gi
bi nhng ngi sng lp cng ty. C tc thng khng c tr cho cc c phiu loi B cho
n khi cng ty c li n mt mc nht nh.
Pa4 cKa c/c cn+ t4 (inh doanh vLn
Cc cng ty kinh doanh vn cung cp vn t cc ngun qu t nhn u t vo cc
cng ty c la chn c nh gi l c tim nng pht trin nhanh v cn s lng vn ln.
Cc cng ty kinh doanh vn (VC) thng c xu hng u t vo cc doanh nghip c mc
ri ro tng i cao nhng c kh nng mang li t sut li nhun ln trong mt khong
thi gian ngn. Cc cng ty ny thng u t trong thi hn t 3 n 7 nm v k vng
thu c t sut li nhun hng nm trn vn u t t 20 % n 40 %.
Khi giao dch vi cc cng ty kinh doanh vn, lun nh rng h phi nhn thy v pht
hin ra c hi tng trng nhanh chng ca doanh nghip trc khi cn nhc n cc ph-
ng thc cho vay vn. Cc cng ty kinh doanh vn c ting l c kh nng thng thuyt
v p t cc iu khon cho vay cht chl v t ra cc yu cu rt cao i vi cc
doanh nghip vay vn. Ba bY quyt c bn l:
Hy chc chn c k cc vn bn
Cn trng vi cc th on tr hon (h c th ang ch i cho tnh hnh ti
24
chYnh ca bn tip tc b suy yu).
Bo v cn thn cc bY mt thng mi v cc thng tin c quyn khc ca bn.
Huy ng vn t cc cng ty kinh doanh vn c th khng kh thi, cng nh cha chc
l cch huy ng vn tt vi nhiu doanh nghip nh. Thng thng, cc cng ty kinh
doanh vn u tin cc doanh nghip ang hot ng, c lch s kinh doanh mt s
nm nht nh; Cho vay vn thnh lp doanh nghip ch c xem xt n trong
cc trng hp c bit, vY d nh doanh nghip c i ng qun l cc tt hoc sn
phm, dch v ca doanh nghip cc k hp dn. Cc cng ty c ngm ti thng phi
c doanh thu trn 2 triu la v vn u t t c ban u khng di l triu la.
Cc cng ty kinh doanh vn nghin cu cc cng ty hay cc th trng vay vn k cng
hn rt nhiu so vi nhng ngi cho vay khc, mc d quyt nh u t cui cng li b
nh hng rt ln bi xu hng u c trn th trng ca cc cng ty kinh doanh vn . Do
cc cng ty kinh doanh vn b ra chi phY ln thm tra v kim nh doanh nghip
trc khi ra quyt nh u t, h thng mun u t khon tin khng di l/4 triu la
c th b p cc chi phY b ra.
Hy cn trng vi vic cc cng ty kinh doanh vn hoc cc nh u t t nhn mua
cc tng kinh doanh sng to. Hy hn ch vic tit l cc thng tin m bn cho l thuc
c quyn kinh doanh. Ngay c trong trng hp bn c bo h ti sn trY tu ( c
bn quyn, quyn s hu cng nghip, thng hiu), bn cng khng nn n mc
phi nh lut php bo v cc quyn ca mnh hay dYnh lYu vo cc v kin tng phc
tp. C gng hn ch ti a vic tit l chi tit cc tng kinh doanh v t c cc cam
kt gi bY mt bo v n mc tt nht cc quyn v li Ych hp php ca bn v
doanh nghip.
Gi ca vic huy ng vn qua cc cng ty kinh doanh vn l kh cao. u cu chia
sl 30% n 50% quyn s hu c phn thng c t ra vi cc cng ty ang hot
ng, vi cc cng ty vay vn thnh lp hoc cc cng ty c mc ri ro cao th
yu cu chia sl t l s hu cn c th cao hn. Mc d cc cng ty u t thng khng
can thip su vo hot ng qun l thng xuyn ca doanh nghip, nhng h thng yu
cu c Yt nht mt gh trong hi ng qun tr ca cng ty vay vn v tc ng, cha
r tt hay xu, n vic ra cc quyt nh quan trng nh hng n nh hng pht
trin ca c cng ty.
Quyn s hu m cc cng ty kinh doanh vn i hi thng l quyn trc tip nm
gi c phn ca cng ty vay vn hoc quyn la chn quyn s hu c th hin
thng qua cc tri phiu c chuyn i (ngi nm gi tri phiu c quyn la chn
chuyn i tri phiu thnh c phiu ca cng ty vay vn) hoc khon n vi chng
quyn mua c phiu (ngi gi chng quyn c m bo quyn mua c phiu ca
cng ty vay vn vi mt mc gi c nh trong mt khong thi gian xc nh). Thm
chY mt cam kt pht hnh c phiu ban u cng c th c a vo tho thun vay
vn. Cho d gi phi tr cho vic huy ng vn qua cc cng ty kinh doanh vn l kh
cao, b li cc cng ty ny l ngun rt tim nng c th huy ng s vn c phn
ln v h cng thng xuyn cung cp cc kin t vn kinh doanh rt c gi tr km theo
s vn u t.
25
Cc cng ty kinh doanh vn mong mun thu c t sut li nhun cao tng xng vi
mc ri ro m h phi chp nhn. VY d, h c th k vng tng gp i gi tr ti
sn u t trong vng 2 nm. Thng thng, 2 triu la l s tin ti a m h cho mt
doanh nghip vay.
A
NJn thuJ ha, nJn GuaX
Thu y c hiu l mt tho thun di hn thu bt ng sn hoc cc ti sn t
nhn. Ngi thu sl phi tr tin thu nh k cho ngi cho thu trong sut thi hn thu.
Vic thu khng i hi phi c ngay tin vn ln ban u, do nhiu doanh
nghip nh la chn phng thc i thu m khng mua cc thit b vn phng, my
mc, xe t hay my tYnh. Bng cch ny, ngun vn sl c dnh cho cc mc Ych
khc. Tuy nhin, xt v di hn, tng chi phY i thu sl ln hn chi phY mua ti sn tng
ng.
Mt hp ng thu thng c cc iu khon sau: thi hn thu, quyn ti tc, gi thu,
iu khon chm dt hp ng, gi tr ti sn cho thu, a im c th s dng ti
sn thu, v bn chu trch nhim bo tr v bo him cho ti sn thu.
Thu ti sn c nhiu u im, bao gm:
S tin phi thanh ton c dn tri trong mt thi gian di. Ngi cho thu cn c
th chp nhn cch thc tr tin linh hot ph hp vi tYnh cht kinh doanh ma v
ca ngi i thu.
Thng thng, mt tho thun v quyn mua li c cam kt, cho php ngi thu
c mua li ti sn vi gi hp l khi kt thc thi hn thu. iu khon ny cho php
ngi thu c th linh hot trong vic a ra quyt nh mua ti sn da vo gi tr
ca ti sn ti thi im thi hn thu kt thc.
Ngi cho thu c th cung cp cc dch v chuyn nghip
iu kin m ngi cho thu p t i vi ngi thu thng Yt hn cc iu kin b
p t khi vay vn mua ti sn.
Ngha v thanh ton tin thu trong tng lai khng phi phn nh trong bng cn
i k ton.
Trong trng hp doanh nghip b ph sn hoc ti c cu, s tin ti a m ngi
cho thu c th i doanh nghip ch l 3 nm tin thu ti sn, trong khi vi tr ng
hp i vay mua ti sn, ch n c th i ton b s n cha thanh ton.
Ngi thu c th trnh c ri ro ti sn tr nn li thi, lc hu nu ngi cho thu
khng nh gi ng mc bin ng ny.
Tuy nhin, vic thu ti sn cng c mt s nhc im di y:
Chi phY li sut phi tr trong trng hp i thu thng cao hn mc li sut phi tr
khi i vay
26
Nu ti sn c hon tr li cho ngi cho thu khi thi hn thu kt thc, ngi thu
c th phi k mt hp ng thu khc hoc phi mua ti sn khc vi gi cao hn.
Thm na, gi tr thanh l ca ti sn thu li thuc v ngi cho thu.
Ngi thu c th phi gi c nhng ti sn khng cn cn thit (vY d nh cc thit
b li thi)
Ngi thu khng th nng cp ti sn thu nu khng c s ng ca ngi cho
thu.
Khi la chn cc nh cho thu, cn xem xt n cc yu t nh gi thu v tin cy
ca ngi cho thu. Gi thu hng nm thng sl rl hn nu bn chn thi hn thu di hn.
Trc khi quyt nh la chn ngi cho thu, hy tham kho cc kin nh gi khch
quan.
Phng php phn tYch gi tr hin ti c th c s dng nh gi xem thu rl
hn hay mua rl hn. Cc dng tin trong tng lai sl c chit khu v thi im hin
ti, v phng n no rl hn sl c la chn.
#h$n / B 0un l1 Ti 2n Ti ch3nh
Mc tiJu hKc tHp
Sau khi nghin cu phn ny, ngi hc cn c kh nng:
l. Xc nh c s vn vn l u ng cn c.
2. Lp v vn hnh h thng qun l tin mt.
3. Lp v chnh sa h thng qun l v kim sot hng tn kho.
4. Phc tho v pht trin chYnh sch tYn dng v thu n.
%E
a.n lu -ng
Vn lu ng bng ti sn lu ng tr i n ngn hn. VY d: nu vn lu ng ca
bn l $250.000 v n ngn hn ca bn l $l00.000 th vn lu ng ca bn l
$l50.000. Nu khng vn lu ng, cng vic kinh doanh ca bn c th sl tht bi
do khng vn p ng cc ngha v ngn hn. Cn xc nh cc nguyn nhn gy
ra bt c s thay i ln no trong vn lu ng ca doanh nghip.
Vn lu ng bao gm cc thnh phn chYnh sau:
'i5n ;It v c/c loNi chXn+ (ho/n c thD ;ua =/n" y l nhng loi ti sn lu
ng c thanh khon cao nht.
?/c (ho)n h)i thu" y l cc khon tin m khch hng cn n bn. Thi hn
ca cc khon phi thu l bao nhiu? C mi tng quan hp l gia cc khon
phi thu v doanh s bn ra khng? Bn phi tm ra bin php y nhanh thu
hi tin mt, c th bng cch chit khu cho nhng khon thanh ton sm.
27
Cn trnh nhng khch hng khng ng tin cy v c nhiu kh nng bn sl
khng thu hi c n.
*n+ t,n (ho" Hng tn kho l nhng hng ha c gi li bn sau ny. Hy
ch n vic d tr hng v n c th gy ra nhng vn trong khi bn
hng. Hng d tr c b li thi hay d h hng khng? Cn xc nh t l chu
chuyn hng d tr bng cch so snh hng bn c vi mc tn kho trung
bnh. Tuy nhin, nu ban khng duy tr c mc tn kho thYch hp c th lm
nh hng n kt qu kinh doanh ca doanh nghip.
?/c ti (ho)n h)i tr)" y l cc khon tin m bn n cc nh tYn dng thng
mi. Cc khon phi tr l mt ngun huy ng vn m bn khng phi tr chi
phY. Tuy nhin, nu bn ko di thi gian n qu lu th xp loi tYn dng ca
bn c th sl b xu i. Nu bn c chit khu khi thanh ton sm th nn
thanh ton sm. Mi quan h v thi gian gia vic thu hi cc ti khon phi
thu v thanh ton ti khon phi tr nh th no?
?hXn+ t\ h)i tr)" L chng t th hin cc khon vay t bn th ba (thng l
cc ngn hng) v cn c th l t bn bn hng. Bn phi tr li trn s vn gc
ca khon vay. Mc n ca bn hin c qu cao khng, c to ra cc nguy c
tim n do phi thanh ton cc khon vay n hn khng?
?hi hE l]4 tEch" y l cc khon chi phY n hn nhng bn cha thanh ton
(vY d: trang thit b, tin lng v cc loi thu). y l chi phY doanh nghip
phi tr vo cui k k ton. Bn c tin tr nhng chi phY ny khi
n hn cha?
Trong vic qun l vn lu ng, c mt vn quan trng bn phi cn nhc l
s hon i gia doanh li v ri ro.
Nu bn nm gi nhiu ti sn lu ng hn ti sn c nh th c ngha l ri ro
ri ro thanh khon sl gim i. iu ng ngha vi vic tng tYnh linh hot bi v ti
sn lu ng c th d dng chuyn i khi doanh s ca doanh nghip thay i. Tuy
nhin, ti sn c nh thng mang li mc li ti cao hn so vi ti sn lu ng. Cc khon
vn huy ng di hn c Yt ri ro thanh khon hn so vi cc khon n ngn hn nhng n
li pht chu chi phY cao hn.
%%
0un l1 tin GWt
Tin mt bao gm tin giy trong kt ca doanh nghip v tin gi khng k hn
ti ngn hng. ^u)n l$ ti5n ;It l vic m bo lun c lng tin mt ti u ti mi
thi im nht nh. Qun l tt tin mt i hi vo bt c lc no bn cng phi
bit doanh nghip ang cn bao nhiu tin mt, lng tin mt doanh nghip hin c
cng nh tin ang u. Nu khng theo di c tin mt, vic kinh doanh ca bn
c th sl tht bi.
Mc tiu ca qun l tin mt l phi m bo cho vic tng u t lng tin mt
nhn ri nhm thu li nhun trong khi vn duy tr mc thanh khon hp l p ng
28
cc nhu cu trong tng lai. Bn phi lp k hoch khi no th c tin nhn ri c th
dnh cho u t v khi no th cn vay thm tin.
Lng tin mt cn c ph thuc vo tnh hnh tin mt hin c, a chung
thanh khon, k hoch o hn n, kh nng vay n, dng tin mt d kin v nhng ph-
ng n thay i dng tin mt do nhng bin ng trong tnh hnh thc t. Doanh
nghip ca bn khng nn s d tin mt qu ln bi v l vn khng sinh li.
Qun l tin mt cng bao gm vic bn bit s lng tin c th a vo u t l
bao nhiu v khong thi gian c th u t i vi khon tin . Khi vic thu v chi
tin din ra n khp v c th d on trc c, doanh nghip ca bn sl ch cn duy
tr mt lng tin mt thp. Bn cn d on chYnh xc lng tin mt cn c, ngun
tin v mc Ych chi tr. D on gip bn trong vic thc hin mt cch ng lc cc
hot ng huy ng vn, tr n v tYnh s tin lu chuyn gia cc ti khon.
Bn khng cn gi nhiu tin mt nu c th vay tin nhanh chng t ngn hng,
vY d theo hnh thc th_a thun hNn ;Xc tEn dJn+, trong cho php bn vay tin
ngay lp tc ti mt mc ti a nht nh. Doanh nghip cng c th tm kim cc
ngun tin mt khng nht thit phi nm im trong ti khon nh cc khon tm ng cho
nhn vin. Tin mt d ra cn em u t vo chng khon c th mua bn thu li
nhun. Tuy vy, tin mt trong mt s ti khon ngn hng c th khng dng
u t c. VY d: khi ngn hng cho mt doanh nghip vay tin h thng yu cu
doanh nghip phi gi mt khon tin ti ngn hng nh l khon th chp. Khon tin
ny gi l sL d =` tr\, thc t l ti5n ;It =0 +ii hNn i vi doanh nghip. Hn na,
doanh nghip li khng thu c li t khon tin ny ti ngn hng.
Nm gi cc chng khon c th mua bn c coi l gii php trnh tnh trng thiu
tin mt. Cc doanh nghip c hot ng mang tYnh thi v nn mua nhng loi chng
khon mua bn c phng khi thiu tin mt.
p lc ca vic qun l tin mt l thc y thu tin v tr hon thanh ton.
Mb, G@nh dQng tin vo. y mnh dng tin vo, bn cn (l) bit v chYnh
sch tin mt ca ngn hng (2) bit ngun v thc trng tin thu ca cng ty, v (3)
lp quy trnh sc c th c k thc nhanh chng.
y mnh dng tin vo bn c th s dng bin php tng thm cc trung tm
thu tin t gn khu vc khch hng. Bn nn la chn cc ngn hng a phng
y mnh thu tin ri sau chuyn vo ti khon trung tm. Mt s la chn khc l,
to thun li cho khch hng, bn c th s dng cc hm bu in an ton khch
hng chuyn tin. Ngn hng a phng sl nh k gom tin t cc hm ny trong
ngy v chuyn tin vo ti khon ca cng ty.
T>F hocn dQng tin >aR
C nhiu cch khc nhau tr hon chi tr tin bao gm:
Qun k sc
29
Li ngy ca sc.
Dng hi phiu thanh ton cc ha n v hi phiu khng phi tr khi
yu cu. Khi ngn hng nhn c hi phiu, h phi chuyn cho bn
bn chp nhn trc khi thanh ton. Khi bn chp nhn hi phiu th bn sl
t cc tin vi ngn hng, do , bn c th duy tr s d vng lai trung
bnh mc thp.
Gi sc t nhng ni m sc phi chuyn qua nhiu im qun l do
ko di thi hn thanh ton.
Rt sc t nhng ngn hng xa, t ko di thi hn thanh ton.
Dng thl tYn dng v ti khon mua chu ca ngi bn ko di thi gian
t khi nhn hng v ngy thanh ton tin hng.
Nn ko di ti a thi gian thanh ton cho nh cung cp min l cng ty khng phi
chu chi phY hoc khng nh hng n xp hng tYn dng. V ng nhin, m
bo gi tr thi gian ca ng tin, bn cng khng nn thanh ton trc hn cc ha n
thanh ton.
tYnh ton lng tin mt ti thiu, bn c th s dng phng php xc sut tYnh
ton khong thi gian trung bnh d kin cho vic chuyn sc. VY d, cn c vo thi
gian d kin cn chuyn sc, bn c th dng ti khon vng lai chuyn sc
thanh ton tin lng.
de dng h@n Gc t3n dng
Mt trong nhng cng c hiu qu nht m doanh nghip nh c th s dng
duy tr qu tin mt l s dng hn mc tYn dng (LC), mt cng c xoay vng gip
bn c th huy ng c vn ty theo nhu cu thc t. Vi mt LC, ngi cho vay sl quy
nh s tin ti a bn sl c vay; bn c th s dng khon tin ny khi doanh nghip
bn cn n. Li ch tYnh trn s d n khi bn thc s vay tin. Ngi vay c la chn
cch hon tr s d mt ln ton b hay tr lm nhiu ln. Khi bn hon tr vn gc, hn
mc ny li khi phc cho php bn s dng n khi cn thit.
56c du hiu cnh b6o thi9u ht tin GWt
Liu tin mt ca doanh nghip c kh nng b thiu ht khng? Hy ch n
nhng du hiu cnh bo tim tng sau:
Tin mt st gim trong nhiu thng.
Phi mt nhiu thi gian hn thu hi cc khon phi thu
Gia tng khon phi tr.
Bn phi gt sang mt bn cc ha n ng ll bn phi thanh ton ng hn.
Bn khng th tr lng bnh thng cho bn thn.
Ngi bn lin tc gi in hi bn v vic thanh ton cc ha n.
Mc hng tn kho tng ln.
Bn thu chi ti khon vng lai v hy vng b p bng doanh thu bn hng
mi.
Bn phi dng tin ca mnh trang tri cc chi phY hng ngy ca doanh
nghip
30
%*
`un l1 v )i]G 2o6t hng tCn )ho
qun l hng tn kho bn cn:
nh gi s thYch hp ca mc d tr, thng ph thuc vo mt s yu t bao
gm lng hng bn d kin v yu t ma v.
D on s bin ng gi hng tn kho; nu gi c th tng, cn mua thm
hng vo kho khi mc gi vn cn thp.
Loi b cc sn phm chm quay vng nhm gim bt chi phY tYch tr hng v
ci thin dng tin.
Gim st mc tng ca hng tn kho v n c lin quan cht chl ti chi phY l u
kho v pht sinh nhng chi phY c hi.
Ti thiu ha mc hng tn kho khi c vn thanh khon v tr tin hng.
Lp k hoch v s d hng tn kho chng li v lm gim bt thit hi cho
doanh nghip c th pht sinh do vic thiu hng d tr.
Kim tra cht lng hng nhp v. iu ny c th xem xt bng vic phn
tYch t l hng tr li trn s hng mua v. Nu t l ny tng ln nhanh chng
c ngha l bn cn phi thay th nh cung cp.
Ghi chp cn thn cc n hng giao chm. Nu t l n hng t hng
giao chm cao, bn c th duy tr mc hng tn kho thp i.
nh gi hot ng ca vic mua hng v kim sot h ng tn kho. Bt c vn
no cha n cng cn c xc nh v chnh sa. Ti nhng khu vc kim
sot km, cn gii hn s d hng tn kho.
Gim st cht chl nh kho v th kho nhm phng trnh trm cp v ti a ha
hiu qu.
Gim thiu thi gian nhn hng v giao hng. Thi gian nhn hng tYnh bng
tng gi tr ca cc n t hng tn ng chi cho s lng hng ha mua
trung bnh mi ngy. T t l ny, bn c th xc nh c liu cn tng
mc hng tn kho ln hay c nn thay i cch thc mua hng hay khng.
Kim sot hng tn kho l mt trong nhng cng vic quan trng nht trong cc
cng vic lin quan n ghi chp s sch k ton. Kim sot hng tn kho c th
gip bn thy c cc vn nh thi gian chu chuyn v nhng giao ng theo ma
v. Vic lu tr thng tin v hng tn kho phi bao gm Yt nht cc thng tin sau: ngy
mua hng, loi hng mua, a im, gi mua, ngy bn v gi bn. Cc thng tin ny
c th d dng qun l bng my tYnh, mt iu quan trng l cc bn ghi phi lun
c cp nht, c bit l khi lng thng tin ln. (Xin xem thm tho lun chi tit hn
ti Phn l9, Kim sot ni b).
Bn lun cn cn trng i vi nhng ri ro c lin quan n hng ha tn kho. VY
d, hng k thut cao, hng d hng, hng thi trang, hng d chy v hng chuyn
dng thng l nhng hng ho c ri ro cao. Cc ri ro tim tng i vi mi loi
hng ho u phi c tYnh ton n khi bn xc nh mc hng tn kho cho doanh
nghip ca mnh.
3l
Mt vn quan trng trong vic qun l hng tn kho l gii quyt mi quan
h hon i gia chi phY lin quan n hng tn kho v nhng Ych li ca vic d
tr hng ho. Hng tn kho cng nhiu lm tng chi phY l u kho, bo him, chi phY do
hng hng, v tng li tin vay chi tr cho vic mua hng d tr. Tuy nhin, tng
hng d tr sl gim bt kh nng gim doanh thu do ht hng. Ngoi ra, t l chit
khu thng t l thun vi s lng hng ho bn mua vo.
Hng ho tn kho cn c kim k thng xuyn v theo mt chu k nht nh.
iu ny cho php bn lin tc bit c s hng ho trong kho ca bn, cng nh thng
nht s lng trn s sch v s lng hng thc t.
5hi ph3 lu giI v Wt hngR Chi phY lu gi hng bao gm cc chi phY kho bi,
qun l, bo him, chi phY do hng hng v b lc hu. Ngoi ra cng phi tYnh n
chi phY c hi mt i do vic tr hng. Chi phY lu gi mi n v hng c tYnh
bng:
Chi phY lu gi = (Q/2) x C
Trong Q/2 l s lng hng ho trung bnh v C l chi phY l u gi mi n v
hng ho.
Chi phY t hng l chi phY t v nhn hng, bao gm phY vn chuyn v
chi phY lin quan n vic t hng. Chi phY t hng n v bng:
Chi phY t hng = (S/Q) x P
Trong : S = Tng lng hng cn t
Q = S lng hng ca mi n hng
P = Chi phY t mt n hng
Do , tng chi phY ca hng tn kho l:
QC SP
2 Q
C s hon i gia chi phY t hng v chi phY l u gi, s lng hng t cng
ln sl lm tng chi phY lu gi nhng li gim chi phY t hng.
QL l@n+ It hn+ tLi u abc^d" S lng t hng ti u (EQ) l s lng hng t
hng cho mi n hng sao cho chi tng chi phY ca hng tn kho l thp nht.
EQ = C SP/ 2
S lng cc n hng t trong mt khong thi gian l tng lng hng t (S)
chia cho s lng t hng ti u (EQ).
PE dJ%
Doanh nghip cn phi bit tn sut t hng ca mnh. Gi s c cc thng tin
sau:
32
S = 500 n v hng ho mi thng
P = $40 mi n hng
C = $4 mi n v hng ho
EQ = C SP/ 2 =
4 / ) 40 )( 500 ( 2
=
000 , 10
= l00 n v hng ho
S n hng cn t mi thng l:
S 500
------ = ------------ = 5
EQ l00
Do , tn sut t hng l khong 6 ngy (3l/5) mt n t hng.
+9t hngR Ht hng trong kho c th lm khch hng khng hi lng. trnh
tnh trng ht hng, cn duy tr mc tn kho an ton. Mc tn kho an ton l cn
thit i vi mi loi hng, c tYnh da trn s lng hng t d kin v thi gian
giao hng d kin ca nh sn xut.
Mi]G t6i Wt hng Sfg#TR im ti t hng l mc tn kho m ti bn cn
t mua thm hng theo s lng t hng ti u (EQ).
RP = Thi gian hon thnh giao hng x s lng hng trung bnh mi n v thi
gian
Trong trng hp cn phi duy tr mc tn kho an ton, bn b sung thm khi l ng
ny vo cng thc trn.
PE dJ%
Mt doanh nghip cn 6.400 n v hng ho u n trong nm. Thi gian
hon thnh giao hng l mt tun. C 50 tun lm vic trong nm. D tr an ton l
20 n v hng ho. im ti t hng c tYnh nh sau:
6,400
RP = l tun x ----------------- 20 = l x l28 20 = l48 n v hng ho
50 tun
%/
5h3nh 26ch t3n dng thNng G@i v Qi nU
Quyt nh quan trng nh hng n cc khon phi thu l phi xc nh s l ng
v iu khon tYn dng thng mi dnh cho khch hng. Cc iu khon tYn dng
lin quan n cc khon phi thu c nh hng trc tip n chi phY v doanh thu ca
doanh nghip. VY d: iu khon tYn dng kht khe sl h thp cc khon phi thu v
gim bt thit hi do n kh i nhng cng lm gim doanh s bn hng v li nhun.
Khi doanh nghip xem xt vic bn chu hng ho cho mt khch hng c ri
ro cao hn bnh thng, phi so snh li nhun nh tng doanh thu vi vic tng n kh
33
i, chi phY thu hi n tng ln v chi phY c hi ca vic tin di dng ti khon
phi thu trong thi gian di hn.
Bn cn p dng chYnh sch tYn dng thng mi linh hot tu thuc vo tnh hnh
thc t. Khi tnh hnh kinh t kh quan, bn c th m rng mc tYn dng; trong giai
on kinh t kh khn, bn cn phi xit cht tYn dng. Khi m rng tYn dng thng
mi, cc khon phi thu sl tng ln, bn phi m bo dng tin ca doanh nghip vn
phi mua hng d tr v chi tr chi phY hot ng. Ni chung, hng thng, mt
ca hng bn ll thng phi cn lng tin mt Yt nht bng 3 ln s d phi thu. i vi
mt doanh nghip sn xut, cn m bo vn hot ng trong thi gian cha
nhn tin thanh ton hng ho.
Khi nh gi kh nng thanh ton ca khch hng, cn xem xt s minh bch v
lnh mnh ti chYnh, ti sn cm c v iu kin kinh t hin ti ca h. B phn
tYn dng cn phn tYch cn thn tnh hnh ti chYnh ca khch hng. Kim tra
khch hng qua nhng ngi tham chiu, bao gm ngi ch thu h, ngn hng v
nhng ngi bn hng cho h. ng c tin tng vo nhn xt ca nhn vin bn hng
v mc tYn nhim ca khch hng ca h. Nhn vin bn hng thng c khuynh
hng m rng tYn dng thng mi cho khch hng v h ch mong mun bn c tht
nhiu hng
Thng tin v mc tYn nhim ca cc cng ty v c nhn c th ly th cc
ngun sau:
?1 3uan i5u tra ;Xc tEn nhi; " y l cc t chc cung cp cc bo co v
mc tYn nhim ca cc doanh nghip v c nhn. Khi la chn cc c quan
iu tra mc tYn nhim, cn xem xt danh ting, phm vi hot ng, tYnh
chYnh xc, s ng hn v phY dch v ca c quan .
*Yn+ i5u tra ;Xc tEn nhi; cn+ t4" Cc c quan t nhn ny tp hp v lp
thng tin tYn dng v cc hng kinh doanh. Mt vY d l Hng Dun and
Bradstreet (5l6-293-ll90).
?/c nh cun+ cF" Nh cung cp ca bn c th cung cp thng tin v cc
khch hng tim nng ca bn.
Bn cn chun b mu n xin cp tYn dng thng mi m mi khch hng phi
in vo trc khi bn ng bn hng chm tr cho h. Trong n cn c thng
in v thi gian lm vic, v trY cng tc, thu nhp, cc ti khon ngn hng, ti sn
v nhng d liu thYch hp khc.
ChYnh sch tYn dng thng mi ca bn cn c xy dng trn c s xem xt ti
cc yu t: loi khch hng, hng ha hoc dch v, chin lc gi c, chi phY sn
phm so vi gi bn, chin lc tng quan ca doanh nghip, kh nng thanh ton tin
mt, tnh hnh cnh tranh v knh phn phi. Cn cn nhc nhng im sau khi
hnh thit lp chYnh sch tYn dng thg mi:
Cn iu chnh li hn mc tYn dng khi nng lc ti chYnh ca khch hng thay
i.
34
Cc nhn t marketing l nhng yu t rt quan trng, v mt chYnh sch
tYn dng cht chl sl lm gim doanh thu.
i vi nhng ngnh ngh kinh doanh c tnh thi v, c th a ra hnh
thc thanh ton d dng hn trong thi k bn chm hng nhm tng cng
hot ng bn hng cho nhng khch hng m h ch c th thanh ton lc
cui v. ChYnh sch ny kh thi v mt ti chYnh khi li Ych t vic tng
thm doanh thu cng vi vic gim bt chi phY d tr hng hng ho ln hn
chi phY tng thm pht sinh do s d cc khon phi thu tng ln.
Theo quy nh ca lut php, hp ng tYn dng phi bao gm cc thng tin v:
gi hng ha hoc dch v, s tin thanh ton ngay, s tin chm tr, phng php
xc nh s d n, li sut p dng, tng s thanh ton, phn vn gc v li trong s
tin thanh ton, s k v s tin phi tr nh k, ngy n hn thanh ton, tin pht
chm tr, m t khon th chp.
Theo nh k nht nh, bn phi gi ti khch hng thng bo s d n. Thng bo
phi bao gm s d u k, tin mua hng, s tin khch hng thanh ton, chi phY
tYn dng, t l li sut tYn dng, s cn li cha thanh ton, ngy kt thc k thng bo.
Theo quy nh ca nhiu bang, bn ch c th tYnh li i vi khch hng trn s
tin chm tr Yt nht sau 30 ngy k t ngy mua hng.
Khi giao dch bng thl tYn dng, bn sl nhn tin thanh ton hng ha hoc dch
v trc khi khch hng thanh ton vi bn pht hnh thl tYn dng. Chp nhn thl tYn
dng sl gip bn bo v mnh trnh ri ro khng thu c tin bi v cng ty pht hnh
thl tYn dng sl chu ri ro v bn li c thm khch hng do nhiu ngi s dng thl tYn
dng. Bn phi chu phY cn c trn s lng mi ln mua tYnh cho mt thl tYn dng.
V l do khi lng cng tc qun l, bn nn t ra mc thanh ton ti thiu cho mi
ln mua hng. Cng cn ch l khch hng c th dng thanh ton nhng khon
mc c tranh chp v c khuynh hng gia tng hng mua bng thl tYn dng b khch
hng tr li.
Bn c th bn hng ha mang tYnh ma v bng cch chp nhn tr gp trong
nhiu thng. Cch mua tr gp ph hp vi nhng mt hng t tin, thng l nhng
hng s dng bn (nh ni tht) c gi cao v thi gian s dng lu di. Nu khch
hng khng tr gp ng hn, bn c th thu hi mt hng . S tin tr ngay ln
u khi mua hng cng ln th ngi mua hng cng cm nhn quyn s hu ln hn,
tc l sl c trch nhim hn vi hng ho mua tr gp, mc tr ngay gi l 25%. Hn
na, mc tr ban u cao sl i km vi mc tin phi tr hng thng cao hn sl gip
trnh c hng b mt gi khi cn phi thu hi li. Phn tin hng cn li cha thanh
ton sl thp hn mc gi th trng ca hng ha .
Hng sl c li khi chit khu cho nhng khch hng thanh ton sm nu li nhun do
khon thanh ton sm mang li cao hn chi phY chit khu. Trong kinh doanh c thut
ng 2/l0, net/30 ngha l nu thanh ton trong vng l0 ngy, khch hng sl c chit
khu 2% nhng phi thanh ton ton b trong 30 ngy.
ChYnh sch thu hi tYn dng phi xem xt cc im sau:
35
Bo co thanh ton ca khch hng phi c gi sau ngy kt thc thi hn thanh
ton ghi trn ha n.
Nhng n hng ln phi c lp ho n thanh ton ngay.
Cn gi ha n cho khch hng ngay trong qu trnh thc hin n hng ch
khng di ti lc gi hng i.
Cn in ha n dch v trn c s tm tYnh hoc ngay trc khi cung cp dch v.
Cn c bin php y mnh thu hi tYn dng i vi nhng khch hng ang c
kh khn v ti chYnh.
Bn c th chuyn nhng ha n b chm thanh ton cho nhng cng ty chuyn
thu sau 4 hoc 6 thng k t ngy bn hng. Tt nhin, cc cng ty chuyn thu ny sl
tYnh phY kh cao trn khon tin thu c. Bn cng c th kin khch hng chm
thanh ton ra ta v khng chu thanh ton. Nu s tin c lin quan nh, bn c th
ch phi d cc phin to c qui m nh, khng cn phi c lut s v c hi thu li c
tin l cao.
Phn 4 Cc vn php l
Mc tiJu hKc tHp8
Sau khi nghin cu phn ny, ngi hc cn c kh nng:
l. Quyt nh v cu trc php l ca doanh nghip.
2. Hiu c nhng iu cn bit v hp ng php l.
3. Gii thYch c lm th no c cp giy php kinh doanh.
4. Bit r lm th no c cp bng sng ch, nhn hiu v bn quyn tc
gi.
5. Bit cch bo v chng li nhng hnh ng ti phm
%4
`u,9t Lnh v cu t>hc ph6p l1 cPa doanh nghip
Bn c th t chc doanh nghip ca mnh theo mt trong cc hnh thc: l
doanh nghip mt ch, cng ty hp danh, hoc l cng ty c phn.
Doanh nghip G-t chPR Doanh nghip mt ch l cu trc php l d thnh lp
nht, trong doanh nghip ch do mt c nhn s hu v iu hnh. thnh lp
doanh nghip loi ny, bn cn c giy php kinh doanh ph hp do c quan c thm
quyn cp. Thun li ca doanh nghip mt ch so vi cc loi hnh doanh nghip
khc l n Yt b chYnh ph qun l hn, bn c gi li tt c li nhun, chi phY thnh
lp thp v d gii th, bn c ton quyn iu hnh cng ty. Nhng nhc im
ca doanh nghip mt ch so vi cc loi hnh doanh nghip khc l vic huy ng
vn thng gp kh khn hn, vic tip cn vi cc k nng v cng ngh hn ch hn
v bn phi chu trch nhim c nhn v hn i vi cc khon n ca doanh nghip.
36
5Zng t, hUp danhR i vi cng ty hp danh, hai ngi hoc nhiu ngi hn cng s
hu doanh nghip. Lut s sl gip son tho giao ko hp tc gia cc hi vin. Trong
mt cng ty hp danh, Yt nht mt hi vin phi c trch nhim v hn a7D% hOi vin h@
t lin id; tho thun hp danh sl c thi hn nht nh bi v n sl chm dt khi mt
trong s cc hi vin qua i. Cc hi vin chia sl li nhun, v phi chu trch nhim
php l v hnh vi ca cc hi vin khc. Mt hi vin c th tham gia vo vic qun l
hot ng ca cng ty nhng cng c th khng tham gia. Khon tin ti a m hi
vin hu hn c th mt ch l phn vn gp vo cng ty, trong khi hi vin hp t lin
i phi chu trch nhim c nhn i vi tt c cc khon n ca cng ty. B li, hi
vin hp t lin i gi quyn qun l v kim sot cng ty.
Thun li ca cng ty hp danh l n c th p ng mt cch linh hot i vi nhng
thay i iu kin kinh doanh; phn thu nhp ca mi hi vin trong cng ty ch
tYnh vo thu nhp chu thu c nhn; mi hi vin u c chia li nhun trong cng
ty; Yt chu s kim sot ca ChYnh ph hn so vi cng ty c phn; c kh nng gi
vn thun li hn so vi doanh nghip mt thnh vin; c th c nng lc tt hn do c
nhiu ngi cng tham gia; cng ty hp danh d thnh lp hn so vi cng ty c phn
v n nh hn so vi cng ty mt thnh vin (vY d nu mt ngi b m th nhng
ngi cn li sl thay th v trY ).
Nhng nhc im ca cng ty hp danh bao gm: mi hi vin u phi chu trch
nhim php l v hnh vi ca hi vin khc; xung t quyn lc c nhn c th xy
ra; Yt nht mt hi vin phi chu trch nhim v hn i vi cc khon n ca cng ty;
vic huy ng vn kh khn hn so vi cng ty c phn.
5Zng t, c ph$nR Cng ty c phn l mt php nhn hot ng c phn ging
mt c nhn, trn cc phng din php l v thu. Cc khon n v ngha v thuc v
trnh nhim ca cng ty, trch nhim c nhn ca cc ch s hu c gim thiu.
Cng ty c phn hot ng nh mt doanh nghip, trong n c th b s hu ton
b hay mt phn bi ngi nm gi nhng chng nhn ng k c tn gi l c
phiu. thnh lp mt cng ty c phn, bn cn phi trnh ln chYnh quyn
bang n thnh lp cng ty c phn theo tn hp php, thanh ton l phY cp quyn
kinh doanh, ch nh hi ng qun tr v ban iu hnh, v ghi bin bn nhng
cuc hp hi ng qun tr. C mt loi hnh cng ty c phn c nht vi tn gi l
Cng ty S, trong n vn c hng cc li th nh i vi mt cng ty c phn, nhng
khng ging nh cng ty c phn im, cc khon thu nhp chu thu c phn
tch theo cc c nhn ring rl. Thu nhp t kt qu kinh doanh ca cng ty c k khai
theo c nhn mi c ng hay ch s hu trong bn k khai thu nhp c nhn chu
thu ca h. c cng nhn l cng ty S, mt cng ty phi tha mn nhng tiu
chun sau:
Cng ty c phn c khng qu 35 c ng.
Khng c c ng l ngi nc ngoi khng lu tr trong nc (M).
Ch c loi c phiu.
T nguyn la chn cu trc php l l cng ty S
37
Mt loi hnh doanh nghip khc l cng ty c phn trch nhim hu hn, trong
thu nhp v thu thu nhp c phn chia gia nhng ch s hu nhng ch s hu
li khng chu trch nhim c nhn i vi cc khon n. y l loi cu trc php l ca
doanh nghip rt mi. Nu c nh thnh lp mt cng ty c phn loi ny, bn
cn tham vn cc lut s am tng.
%7
NhIng iu c$n bi9t v +Up Cng ph6p l1
Khi m phn v thc hin hp ng mua bn mt doanh nghip, bn cn c lut
s i din. Vn bn tho thun cn c nhng khon mc sau:
Gi mua v phng thc thanh ton. VY d nh vn c th vay tin t ngi bn
vi mc li sut thp hn ca ngn hng khng?
Ngy ngi mua thc s s hu cng ty.
M t chi tit cng ty c bn, bao gm tt c ti sn, c bit l hng tn
kho.
Ngha v m bn phi phi hoc khng phi gnh vc.
Bo hnh ca ngi bn.
Ngi sl phi chu cc chi phY c th (vY d: cc ha n, chi phY php l v
k ton, thu lng)
iu khon khng cnh tranh bi ngi bn hng, ghi r thi gian v khu vc
a l p dng iu khon ny.
gim thiu cc vn trong giai on chuyn giao v m bo cng ty vn
hot ng tt, bn cn c gng hon tt hp ng nhanh nht ngay sau khi hp ng
bt u c hiu lc. VY d, ngi bn nhiu kh nng khng th hon tt cc cng
vic sa cha cn thit trong khong thi gian t ngy hp ng pht sinh hiu lc
n ngy hon tt hp ng. V vy, bn cn yu cu ngi mua phi m mt ti
khon phong ta d phng cho nhng sa cha pht sinh. Vic hon tt hp ng
nhanh chng cn gip gim thiu cc vn pht sinh lin quan n hng tn kho.
Bn c th yu cu k hp ng mua li trong ngi bn ng mua li cng ty
trong trng hp bn kinh doanh khng c hiu qu, vY d bn khng t mc tiu doanh
s hay thu nhp xc nh. Bn nn thanh ton tin mua doanh nghip trong mt
khong thi gian di m bo ngi bn vn phi tip tc hp tc vi bn.
%<
Oi, phip )inh doanh
doanh nghip i vo hot ng c th bn phi cn nhiu loi giy php kinh
doanh khc nhau. Bn c th cn giy php hnh ngh cho nhng ngnh ngh c
bit nh ngnh dc hay ngnh lut. Lin h vi Phng Thng mi bit liu bn c
cn phi c giy php ny hay khng.
38
Thng thng, xin giy php kinh doanh ti a phng, bn cn xin php
chYnh quyn thnh ph, tnh mnh bng cch lin h vi ta th chYnh. c cp
php, bn cn phi tun th theo cc lut l c th trong khu vc, ni quy ta nh ta
lc, quy nh v chng chy n, v quy nh v an ton sc khe. Khi bn c cp
giy php kinh doanh, ngi ta sl thng bo cho bn bit liu c nhng giy php c
bit no yu cu na khng.
V chYnh ph lin bang kim sot hot ng thng mi gia cc bang, bn sl cn
phi xin giy php lin bang nu bn d Ynh bn sn phm ca mnh ti nhiu bang
khc nhau. Ngoi ra, mt s ngnh ngh kinh doanh c bit cng yu cu giy
php ca lin bang, vY d vn chuyn cng cng v i pht thanh.
%=
Mjng )1 bkng 26ng ch9: nhcn hiu: ha, bn `u,n
bo v nhng thnh qu ca mnh trc nhng xm phm t i th cnh tranh,
bn nn xin cp bng sng ch cho mt sn phm, ng k nhn hiu hng ho, hay
xin chng nhn bn quyn.
[kng 26ng ch9R Ti M, thng thng ch c ngi pht minh mi c quyn ng k
bng sng ch ti Cc ng k sng ch v nhn hiu M. ng k mt bng sng ch
c quyn trong l7 nm sl tiu tn ca bn kh nhiu tin, c th ln n vi nghn
la hon tt cc th tc.
Bng sng ch cp cho cc pht minh hay pht hin mi v hu Ych v mt quy
trnh, phng php sn xut hoc thnh phn cu to ca mt cht no . Pht minh
c cp bng cn phi c s khc bit cn bn so vi nhng pht hin tng t trc .
Khi np n xin cp bng sng ch, tt nht bn nn thu lut s hoc hng t vn
cp bng sng ch bi v h am hiu v quy trnh xin cp bng v cc quyn ca
bn. Lin h vi vn phng cp bng sng ch m chng ti cp trn c -
c danh sch nhng lut s v hng t vn ng k. n xin cp bng sng ch bao
gm bn thng s k thut v m t pht minh, cc yu cu ca bn i vi pht minh
, bn vl (nu c), v bn cn phi np phY ng k na. Bn thng s k thut bao
gm c cch thc, quy trnh sn xut v s dng sn phm.
Khi sn xut v bn sn phm c cp bng sng ch, bn phi ghi trn sn
phm du c cp bng sng ch cng vi s hiu ca bng. Bn c th kin bt
k doanh nghip no nu h vi phm bn quyn sn phm ca bn.
[n `u,nR Bn quyn tc gi c thi hn trong sut thi gian sng ca ngi c
cp bn quyn cng thm 50 nm sau ngi qua i. Bn quyn cho php tc gi
hoc ngi ngh s sng to ra sn phm gc c c quyn ton b vi sn phm
sng to ca mnh. VY d v sn phm c th c cp bn quyn l tc phm vn
hc, nh, phim in nh, tc phm m nhc v sn phm ghi m.
39
Trong thi gian bn quyn ca bn t ng c hiu lc, bn nn ng k c
ghi nhn cng khai. Vic ng k bn quyn l iu kin tin quyt chng
minh trng hp vi phm bn quyn.
Tc gi hay ngi c quyn i vi mt sn phm c th xin cp bn quyn. Bn c
th t mnh xin cp bn quyn bng cch in cc thng tin cn thit vo n, tr
mt khon l phY nh, v cung cp mt bn sao tc phm n Cc ng k bn
quyn, Th vin quc hi, ashington, D.C. 20559.
Nhcn hiuR Nhn hiu l bt k t, biu tng, tn hay hnh trang trY no c nh
sn xut s dng c th nhn bit c sn phm ca h. Bn ng k nhn hiu
vi Cc ng k sng ch v nhn hiu M, ashington, D.C. 2023l. n xin ng k
nhn hiu bao gm hnh vl ca nhn hiu, 5 bn sao mu, v mt khon l phY. Mt
nhn hiu vn c bo v d khng ng k, tuy nhin bn c khuyn co nn ng k
c th khiu kin khi nhn hiu ca bn b xm phm di bt c hnh thc no.
Bn sl c hng dn cch bo v quyn s hu ca mnh i vi nhn hiu. Ngi no
lm gi mt nhn hiu ng k sl b coi l vi phm hnh s.
Mi s hiu sl c cp cho mi nhn hiu ng k. Thng bo v nhn hiu c
ng k c vit nh sau: ng k ti Cc ng k sng ch v nhn hiu M.
Nhn hiu c bo v trong 20 nm v c th c gia hn tip 20 nm t ngy ht
hn. Gia nm th 5 v th 6 sau ngy ng k, ngi s hu nhn hiu phi np mt
bn khai c tuyn th rng nhn hiu vn ang c doanh nghip s dng.
%?
#hQng ch.ng c6c ho@t -ng t-i ph@G
Ti phm l mt vn khng th coi thng i vi cc doanh nghip nh v c
th gy ra khng ch cc thit hi v ti chYnh m cn lm doanh nghip tht bi.
Cc loi ti phm bao gm: trm, cp, gi lm khch mua hng n cp, trm ni b,
lu thng sc khng rt tin c. Tt c cc hnh vi ny c th lm cho mc phY bo
him ca bn tng ln hoc thm chY l cng ty bo him sl khng bo him cho bn
na.
Oi lG )h6ch Gua hng ] jn clpR L loi ti phm thng thng nht doanh
nghip nh thng hay gp phi. Bn phi hc cch nhn bit mt kl gi lm khch
mua hng n cp. Chng c th c vl vng v hoc bt thng trong cch c x,
hu ht l trl v thnh nin.
Canh chng nhng th on chung ca chng nh:
Th qun o vo ngi ri i ra.
i nhn gi.
t ti nh cp.
Dng mt tn lm con mi nh lc hng trong lc tn cn li ra tay.
40
Hng tr li cn vo mt ti cng vi ho n. Ch nhng khch hng i d
xt quanh quy hng trc khi ti quy thanh ton.
Cc cch ngn chn loi trm ny:
Kho nhng t trng by hng t tin.
S dng thit b bo v nh gng 2 chiu, gng quan st l chiu, l nhm v
gng cu li gn tng.
H thng ghi hnh ti quy thu ngn v gia cc k hng.
Dp ho n bn ngoi gi hng.
S dng dy nha kh git.
C nhn vin i quanh cc k hng khi ng khch.
C bin cnh bo hnh pht dnh cho nhng tn trm cp hng.
C nhn vin an ninh.
Kho cc ca khng s dng tr nhng ca thot him theo quy tc phng chy
cha chy.
Thit k h thng chiu sng thYch hp, t my m tin ni thu ngn
vin c th d dng quan st cc k hng v ch c mt li vo trc ca hng.
Hng dn cho nhn vin cc th on gi lm khch hng n trm v cch
nhn dng cch khch hng ng ng.
C nhn vin ng phng th qun o. Nhn vin c th a cho khch
mt thl ghi s lng qun o m h mang vo th.
Ch cho php mang 2 cng lc vo phng th.
Theo di khch hng trong ca hng qu lu, nhng ngi i xem hng trong
gi n tra, nhng ngi chn mua nhiu hng.
Ch trnh b i nhn gi.
nh du hng bng nhn gi cm ng, khng th tho nhn ra m khng lm
hng hng. Nu hng b em ra khi quy trc khi nhn vin tho nhn th
chung bo ng sl ku ln.
Khi pht hin ra mt kl gi lm khch mua n cp hng th nhn vin ca bn
cn phi bit cch bo hiu cho ngi khc bng m hiu nh trc. Cn cn trng khi
bt kl n cp trnh lm kinh ng nhng khch hng bnh thng v trnh bt
nhm ngi v ti, nu khng bn c th b kin v s nhm ln . (Bn nn mua
bo him cho tnh hung ). kt ti ai ti n cp hng trong ca hng ca
mnh, bn cn phi:
Ch ng nhn bit loi hng ca bn.
Chng minh ngi nh ly cp hng.
Chng minh ngi khng thanh ton tin mua hng.
Nhn thy kl cp ly hoc giu hng ha.
Nu khng th lm c nhng iu trn th c th bn sl tht bi trong vic kt ti kl
n cp.
4l
T>-GR Trm l hnh vi xm nhp tri php thc hin hnh vi n cp. Mt s
cch ngn nga trm cp bao gm:
?hun+" H thng chung bo ng trung tm khng c ting thng thng
sl hu dng hn mt chung c ci bo ng lp t ti ca hng. Nhng
nu bn mun e do kl trm trc khi xm nhp th tt hn nn dng mt
chung c pht ra m thanh. Bn c th lp thit b cm ng nh chung s
dng sng siu m, thit b rada hay my d c rung.
?hi<u s/n+" Chiu sng nh ca vo bui m v bn trm thng a thYch
bng ti.
CiD; so/t chea (ho/" Dn ch Khng c nh cha khc ln cha kho
ca. Cn kim tra cc cha kho, ch giao cha cho ngi c trch nhim
lin quan. i kho nu nhn vin b sa thi hoc mt cha. Khng
dng cha vn nng v c nhiu nguy c tim tng vi h thng an ninh. Tt
hn l nh s cha kho thay v dn nhn ghi cha ny m c kho no.
Thay i kha thng xuyn trnh nhng nhn vin chuyn cng ty
c th s dng cha kha c.
?fa s[ chLn+ trO;" Ca s plastic chng va p hay kYnh nn sl c tc
dng ngn trm.
Cgt sht chLn+ trO;" Tt nht l kt st cn c gn lin vi nh, t ngoi
ng c th nhn thy (nu c th) v c chiu sng r vo ban m.
Bn khng c m s m kt ca hng v phi i m s nu c
nhn vin thi vic.
[ (ho/" An ton nht l kho hnh tr c ly cht hoc kho gn cht
hnh tr i.
?h canh"
.fi ti5n vo n+n hn+ hn+ n+4"
5"pR Cp l hnh vi chim ot nhng ti sn c gi tr bng cch s dng v lc,
bo lc, hoc e da. y l vn nghim trng i vi cc ca hng bn ll. V khY
thng c s dng trong mt v cp.
phng chng cp, bn nn:
S dng dch v bo v, nu c php.
Khng tin ni d thy.
Lp h thng cnh bo tnh, nh nt bm bo cp
Mang theo sng lc.
Thay i tuyn ng v gi ti ngn hng khng c quy lut c nh.
t camera gim st.
Dng kt st iu khin tay i tc l bn v ngi bo v c trang b v khY
c th m.
42
Nu ban m c ngi gi bo cho bn bit ca hng c vn th phi gi
cnh st i cng vi bn bi v kl cp c th ang i bn .
dic )hZng >ht tin UcR Trc khi chp nhn sc ca khch hng bn phi:
Tt nht cn bit ngi chuyn sc.
Kim tra m bo rng sc cha b ty xa g.
Kim tra s tin theo thng k, sc v gi tr thng c gi tr trong khong
25-35 SD.
Quy nh hn mc sc m bn chp nhn.
So snh ch k trn sc v ch k trong giy chng minh.
Cn thn hn i vi nhng sc c s seri nh.
nu khch hng khng quan lm n gi ca hng mua.
T chi nhn sc ghi 30 ngy trc ngy mua hng.
u cu 2 loi giy t ty thn. Vit s bng li xe ln t sc. Nhng loi giy t
ty thn hu dng nht l bng li xe, thl tYn dng, v ng k xe.
Khng nhn sc c nhn cao hn gi hng, v khng nhn tr li bng tin
mt cho phn chnh lch.
Khng nhn sc nu:
Khch hng c hnh vi l.
Sc li ngy thng sau ngy khch mua hng.
Sc ngy qu lu.
Khch hng c vl ang b say ru hoc cht kYch thYch.
Cn xc minh tt c cc thl tYn dng. Chng c th b nh cp hoc ch thl tiu
qu hn mc ti a.
#h$n 78 '9 to6n: chi ph3 v ph;n t3ch ti ch3nh
Mc tiJu hKc tHp8
Sau khi nghin cu phn ny, ngi hc cn c kh nng:
l. Xy dng v pht trin h thng kim sot ni b
2. Chun b s sch k ton
3. Xy dng v t chc cc bo co ti chYnh
4. Phn tYch cc bo co ti chYnh
5. Lp d ton
6. TYnh ton chi phY ca mt doanh nghip
7. Phn tYch chi phY
8. Xc nh im ho vn
9. La chn nm ti chYnh
43
%A
kim sot ni b
V vic nhn vin trm cp trong cng ty l chuyn thng thng nn bn phi
thm tra l lch cn thn tt c cc ng c vin xin vic. Hy c gng gim n mc
ti thiu nhng bt mn v cng ty gia cc nhn vin bng cch bt, thng chc
cho nhn vin, to iu kin cng vic thm th v, tng trch nhim trong cng
vic v tr lng tha ng. Ngoi ra, cng phi quan tm n thi ca nhn vin.
Hnh vi trm cp ca nhn vin trong cng ty bao gm n trm hng ha, n trm
nhng khon tin lt vt v lm gi chng t, ha n, nhn tin li qu, gi mo
ch k trong sc v hy sc khi sc b ngn hng tr li, n cp tin mt thanh ton
qua bu in v tr tin cho t sc c lp cho ha n gi cho ngi bn hng khng
tn ti.
mt c nhn chu trch nhim ton b v giao dch t khi bt u n khi
kt thc d dn n kh nng thao tng. gim bt t l trm cp ca nhn vin,
bn nn:
Theo di nhng nhn vin b qua cc hng ho khi gi c hng ha ang ln
Tin hnh kim tra gi khng bo trc xem gi c c chYnh xc khng.
Ch cho php nhng nhn vin c thm quyn c nh gi v nh du
nhn hiu hng ho.
Theo di ngi bn hng hoc ngi phc v l nhng ngi c mi ngi a thYch.
Liu c phi bi v h cho khng khch hng mt th g ? Ti sao khch
hng li thYch nhng ngi phc v ny? C th h bn hng gi rl ly tin
boa nhiu hn? C th ngi bn hng ang nhn tin li qu ca khch
hng? Nhn vin c nhiu h hng hoc bn b l khch hng khng?
Phi m bo rng cc chuyn hng n phi c ghi chp li.
Ho n b tr li phi ph hp vi hng ho trong kho.
Khng cho php nhn vin xe gn ca ra v d to iu kin cho h n
cp hng ho.
Gi in cho khch hng tr li hng ha m bo rng h nhn c
tin tr li ca cng ty.
Mt vi bin php kim sot ni b bao gm:
Thu CPA a?hu4n +ia (< to/n @c cn+ nhn i7Dd kim ton s sch v
chng t ca cng ty.
Tch ring phn qun l ti sn v phn ghi chp chng t. VY d, ngi gi tin
hoc bng k hng ho tn kho khng c trc tip trng coi ti sn.
mt nhn vin ghi chp vic bn hng v mt ngi khc chu trch nhim v
ti khon ca khch hng.
mt nhn vin thu tin v mt ngi khc ghi s ti khon khch hng.
44
mt nhn vin xc nhn ho n thanh ton v mt ngi khc pht hnh sc.
mt nhn vin chun b tr lng v mt ngi khc pht hnh sc.
ng du r rng vo ho n thanh ton.
Kim tra bt thng hnh ng ca nhn vin.
Cho php nhn vin chu trch nhim lu gi chng t nh k c ngh php
ngi thay th tm thi c th pht hin nhng vic lm bt thng.
u cu nhiu ch k i vi mt tm sc c gi tr ln.
nh s sc, ho n mua hng v ho n bn hng theo th t.
Danh sch nhng ngi tr tin phi ph hp vi danh sch ngi giao hng c
duyt.
K hu sc Ch t cc.
Khng bao gi k sc ly tin mt hoc cho ngi cm sc.
Khng bao gi c k khng mt t sc trng.
S dng my tYnh tin hin i.
Chun b i chiu chng t ngn hng hng thng.
Kim tra chng t hoc ho n trc khi k sc.
nh s th t ho n nhn tin.
Hn ch k hu sc nhn c.
Tr li bng sao k ngn hng v giy xc nhn tin gi vo ti khon cho nhn
vin khng phi l ngi i gi tin.
iu tra ngay lp tc nhng khiu ni ca khch hng v vic n t hng
khng c thc hin d khch hng thanh ton.
Kim tra nh k hng ha tn kho.
Nhn vin phi k xc nhn vo s lng hng ha tn kho.
C camera theo di trong kho theo di gim st ngn chn vic trm cp ca
nhn vin.
S dng h thng thl ra vo khu vc cn theo di an ninh c bit.
So snh n t hng vi catalogue ca ngi cho hng.
Xc nh mc chYnh xc ca t l thanh ton v nhng thay i cng nh xc
nhn lch lm vic ngoi gi.
Xc nh ghi chp v gi lm vic ca nhn vin, c th bng cch kim tra thl
lm vic.
Xc nh nhng thay i khng ng v s tin.
Lnh o phi duyt cho vic gim gi bt thng hoc vic xa s n kh i.
Mt loi trm cp ph bin ca nhn vin l s bin th, tham , tc l nhn vin
khng ghi li nhng ln nhn tin mt. Nhng tnh hung sau y l vY d cho s
bin th:
Hng ha tn kho b thiu ht
Chm thu tin
Chm gi tin mt vo ngn hng
Thng xuyn thiu tin mt gia cc nhn vin
45
S lng tin mt hoc hng ha bn chu gim hoc tng Yt mt cch khng
bnh thng. C th vic bn hng khng c ghi chp li.
Gim li nhun, vic ny chng t rng tin mt c th b ly cp v/hoc ti
khon b thao tng s dng.
Hot ng khng bnh thng i vi ti khon khng hot ng.
Xa s n kh i mt cch khng bnh thng. C th tin c thu hi nhng
khon n li b xa.
Tng s lng hng ha b gi tr li, c th l du hiu cc khon phi thu c
thanh ton b che du.
Khuyn khYch nhn vin ni vi bn v nhng vn c nhn v ti chYnh ca
h. Khi bn sl bit ai l ngi ang gp kh khn v ai d b d d.
*E
s sch k ton
Bn khng nn chung cc chng t ca c nhn ln vi chng t ca cng ty;
bn cn phi tch ti khon ngn hng cho doanh nghip ca bn. Hy nh rng bn
ch c th c khu tr khi thu nhng chi phY lin quan n hot ng ca doanh
nghip.
Phi ghi chp chng t s sch ngay sau khi bn bt u tng, khng c ch
i cho n khi doanh nghip c c giy php hoc khai trng hot ng. C rt
nhiu ngi c nhng tng tuyt vi v sn phm hoc dch v nhng li khng
mun bc mnh v cng vic ghi s sch chng t nhm chn doanh nghip ca
nhng ngi ny phi chu kt thc bi t l ng ca. Bn phi thu mt ngi chuyn
gi s sch chng t c nng lc v mt chuyn gia k ton c cng nhn (CPA)
nh k kim ton li s liu ca bn v chun b cc bo co ti chYnh v thu.
Chng t lu gi phc v cho 2 mc Ych. Th nht, phc v cho mc Ych k khai
thu v th hai l gip bn thy xu hng pht trin ca doanh nghip v a ra nhng
gii php hnh ng thYch hp khi cn thit. H thng chng t k ton gip bn
kim sot iu kin ti chYnh v kt qu hot ng. Cc bo co k ton sl cho bn
bit doanh nghip ca mnh xt trn phng din ti chYnh ang hot ng nh th
no.
Khng c cc thng tin chYnh xc v kp thi, bn khng th a ra nhng quyt
nh hp l. Khi cng ty bn pht trin, bn phi chm dt vic l thuc vo trY nh v
nhng mu ghi chp ri rc ca bn v thay vo bn phi xy dng mt h thng l -
u tr v phn tYch s liu. Nhng thng tin k ton cn thit cho cng ty sl rt khc
nhau v mc , phm vi v s lng giao dch v kh nng ngi s dng thng tin .
Khng c cc chng t c chun b v lu tr y , cn thn th mt doanh
nghip nh sl khng th qun l c vic mua v bn, kim sot hng tn kho, tYn
dng thng mi v thu n, kim sot chi phY, nhn s, sn xut v cc khYa cnh khc
trong vic qun l hot ng ca doanh nghip.
46
Mt h thng chng t ti chYnh y sl phi cung cp c cc thng tin theo
yu cu hoc h tr cho ngi iu hnh doanh nghip nh tr li c nhng cu hi
c bn nh sau:

Li nhun nm nay so vi nm ngoi nh th no?
Ti phi lm th no i ph vi cnh tranh?
Lm th no ti c th tng li nhun? C phi c nhiu chi phY qu cao hay
khng?
Gi tr thun ca doanh nghip ca ti l g? Ti n g? Ti c ci g?
Dng tin ca ti nh th no?
Khch hng n ti bao nhiu? Cc khon n qu hn thng chm tr trong bao lu?
Doanh nghip nh c th la chn nguyn tc k ton thc thu hay pht sinh.
Nguyn tc k ton thc thu ch tha nhn doanh thu v chi phY khi tin mt c
nhn hoc c tr. V vy, s tha nhn giao dch gn lin vi dng tin. Tuy
nhin, c s tin mt l phng php hch ton khng thYch hp khi c nhiu hng tn
kho. i vi nguyn tc k ton pht sinh, doanh thu c tha nhn v chi phY c ghi
chp khi pht sinh. Nhiu doanh nghip nh s dng nguyn tc thc thu bi v n
d hn, Yt lin quan n s sch chng t hn v cng linh hot hn.
Chng t gc l c s lu li giao dch thc hin trong s sch nh c trnh
by di y. Chng t bao gm giy bn hng, ha n bn hng v bin lai chi phY.
Nu c th, vic chi tiu nn thc hin bng sc chng t v chi phY c th
c lu tr li phc v cho mc Ych hch ton v thu. Nu thanh ton bng tin
mt l cn thit, ha n, hoc Yt nht l ch gii cho khon tin , bt buc
phi c km trong h s. Tt c cc sc b hy, ha n thanh ton, ha n
mua hng, giy bn hng, giy gi tin ngn hng, ng k tin mt, v cc chng
t khc thuc chng t ti chYnh k ton u phi lu tr ti ni an ton.
Giao dch kinh doanh c ghi li trong s nht k acjn +ki l s[ +Lc i 7Dd t
nhng thng tin trong chng t gc. S nht k l quyn s ghi nhng giao dch gc
hng ngy theo th t thi gian. V vy, s nht k k ton thng phn nh cng lc
nhng thng tin v cc giao dch ti chYnh, bao gm tin thu v, tin tr ra, bn
hng, mua hng, hng ha b tr li v cc hot ng ni chung.
S nht k tin mt bao gm danh sch tt c cc khon tin mt tr hng
ngy. Danh sch ny b sung m khng thay th cho cc thng tin trong cung
ca s sc. Thanh ton tin mt bao gm thanh ton chi phY, mua sm, mua ti
sn, v.v... Danh sch ny lit k tn ngi thanh ton, l do thanh ton v s sc.
S nht k bn hng lit k nhng giao dch bn hng tr chm hng ngy k c
tn ca khch hng. Giao dch phi ghi c th theo phn loi chYnh theo phn on
th trng (vY d: bn ll, bn bun).
47
S nht k mua hng lit k vic mua hng v tn ngi bn hng. Ngoi ra cn
c s nht k hng bn b tr li v chit khu, cng nh s nht k hng mua tr li
v chit khu.
S nht k chung lit k tt c cc giao dch khc khng c trong cc s trn. VY
d, bn sl ghi li ti khon ca khch hng cha thu hi trong s ny.
D liu c chuyn giao t s nht k vo s ci bng cch ghi n v ghi c i
vi tng ti khon. Cng vic ny gi l 0nh (ho)n.
S ci l mt quyn s ring bit tp hp tt c cc ti khon ca doanh nghip.
S ci phn loi v tm tt cc giao dch v ti chYnh v l c s chun b
bng cn i k ton v bo co kt qu kinh doanh. N cng rt hu Ych trong vic
h tr a ra quyt nh v n cung cp cho ch s hu s d i vi mt ti khon c
th trong mt khong thi gian c th. VY d, nu tim lc doanh nghip c vl yu,
ch doanh nghip c th quyt nh bn hng trong khong thi gian bo co hoc
chm dt khi lng hng tn kho. Tng t nh vy, ch doanh nghip sl mun bit lng
tin mt cn ti cui thi im bo co l bao nhiu c th quyt nh xem vn
u t phc v cho yu cu kinh doanh cha.
i vi doanh nghip c s dng my tYnh, c th l u tr h thng s liu k ton
trong a t thay th cho quyn s ci.
Trong s ci chung, phi c nh gi kim sot p dng cho cc khon phi tr v
cc khon phi thu. Phi c trng mc ring trong s ci i vi tng ngi bn hng v
ngi mua hng cho cc khon phi tr v cc khon phi thu. Phi m bo, vY d,
tng s s d ca khch hng s ci ca cc khon phi thu phi bng s phi thu
ca khch hng ti khon s ci chung.
S ci cc khon phi thu cho php ch doanh nghip theo di c nhng khon
tin m ngi khc n doanh nghip. N bao gm tn ti khon, s ti khon, ngy pht
hnh ha n v s ha n, gi tr ha n, iu kin bn hng, s tin tr v s
d. Ti cui k, bng k c gi bng ng bu in ti tt c khch hng phi thu
i chiu v xc nhn n.
S ci cc khon phi tr lit k s d n ngi bn hng v thi gian n.
Mc d h thng bt ton n khng phc tp bng h thng bt ton kp nhng li
hiu qu i vi doanh nghip nh, c bit trong nhng nm u. H thng bt
ton n kh n gin. S dch chuyn thu nhp v chi phY c ghi chp li thng
qua tm tt v vic nhn v tr tin mt (nh trong s sc).
Ghi chp v nhng khon tin chi tiu vt cng cn phi c lu gi nh i mua
hng khng bng sc v thanh ton cho nhng khon chi tiu lt vt, vY d nh tem
th gi bu in, chi phY taxi hoc khon chi phY hnh chYnh nh. Sc sl c k
b sung vo qu chi tiu cho nhng khon lt vt. Khi tin c chi t qu ny mt
ha n sl c pht hnh. Cui mi k, qu chi tiu lt vt ny li c b sung tin.
48
Chng t v tr lng cung cp cc thng tin v tn nhn vin, s thl bo him x
hi, a ch, t l thanh ton, s gi lm, thi gian lm ngoi gi, l ng cha tr thu,
khon cc tr t lng v lng thc t c nhn. Chng t ny l c s chun b
cho vic k khai thu ca lin bang, bang v a phng.
*%
[6g 56g T m 5+3N+
Bo co ti chYnh rt quan trng bi v n l c s ngn hng quyt nh
cho bn vay tin, ngi cung cp hng ho quyt nh bn hng ho tr chm cho bn
v nh u t tim nng quyt nh u t vo doanh nghip ca bn. Bo co ti
chYnh cng rt quan trng trn khYa cnh, da vo bo co ny bn sl bit doanh
nghip ca mnh ang hot ng trn khYa cnh ti chYnh nh th no. C hai loi bo
co ti chYnh l bo co kt qu kinh doanh v bng cn i k ton. Nhng bo co
ti chYnh ny cung cp cc s liu v li nhun ca doanh nghip, bn ang c g
v ang n g, doanh nghip ca bn c bao nhiu ti sn. Bo co ti chYnh cung
cp tnh hnh ti chYnh v kt qu hot ng ca doanh nghip.
Bn nn lu gi bo co ti chYnh ( phc v c mc Ych khng phi kim tra
thu) t bn c th thy xu hng pht trin ca doanh nghip v nhng vn
cn phi thay i. Ngi lm kinh doanh phi c thi gian hiu v nh gi
hot ng kinh doanh thng qua cc bo co ti chYnh sl i trc nhng ngi ch bit
quan tm n sn phm v/hoc dch v.
[6o c6o )9t `u )inh doanh. xem xt kt qu hot ng kinh doanh ngi ta
dng li nhun rng thu c trong k bo co. Con s ny c ch ra trong Bo co kt
qu kinh doanh, v cng c gi l Bo co l li.
Li nhun tYnh c bng cch ly tng doanh thu (thu nhp) tr i tng chi phY.
Bo co kt qu kinh doanh a chi tit tng loi thu nhp v chi phY. iu ny em li
nhiu Ych li, vY d, ch doanh nghip bit hng mc chi phY no (vY d chi phY
in thoi) khng cn i anh ta c th xc nh l do ti sao v bin php kim sot
chi phY .
Doanh thu l vic tng vn t vic bn hng ho (nh trong hnh thc bn ll) hoc
thc hin dch v (nh trong hnh thc chm sc sc p). Doanh thu thu c sl lm
tng Tin mt hoc Cc khon phi thu.
?hi hE lm gim vn v l kt qu ca vic thc hin cc chc nng cn thit
to ra doanh thu. Chi phY c th c tYnh bng chi phY bn hng trong kho,
gi tr ca dch v cung cp (vY d chi phY l ng) hoc chi phY cn thit tin
hnh hot ng kinh doanh (vY d chi phY thu nh) trong mt khong thi gian nht
nh.
'hu nh rjn+ c tYnh bng s chnh lch gia tng thu nhp v tng chi phY
trong k bo co. Li nhun thu c c cng thm vo vn ca ch s hu. Tuy nhin,
49
nu tng chi phY ln hn tng thu nhp, sl xy ra tnh trng l v lm gim vn ca
ch s hu.
Nn lu rng thu nhp khng cn thit phi c ngha l vic nhn tin mt v
chi phY cng khng c ngha l thanh ton tin mt. Thu nhp rng v dng tin
rng (tin mt nhn c tr i tin mt phi thanh ton) l khc nhau. VY d, vay
ngn hng sl to ra tin nhng khng phi thu nhp v hng ho khng c bn
hoc dch v khng c cung cp. Ngoi ra, khon vay cng khng lm cho vn ca
doanh nghip thay i.
[ng c;n .i )9 to6nR o lng gi tr thc ca doanh nghip phi dng khi
nim vn ca ch s hu (l s chnh lch gia tng ti sn c v tng ti sn n)
ti thi im cui k. Ti sn c, ti sn n v vn c bo co trong Bng cn i k
ton. Mi mt loi ti sn, n v vn c lit k ch doanh nghip bit c nhng
khon c th anh ta c (vY d cc khon phi tr, n vay phi tr), v s l ng vn ch
s hu trong doanh nghip (ti khon vn). Vn ch s hu ti cui k bao gm vn
u t cng vi li nhun thu c tr i vn b rt ra.
Bng cn i k ton theo phn loi ni chung phn chia ti sn c thnh 4 loi:
ti sn c lu ng; u t di hn; ti sn, my mc v thit b (ti sn c nh); v
ti sn v hnh.
'i s)n c lu On+ l nhng ti sn c kh nng chuyn thnh tin mt hoc s
dng trong vng khong l nm. VY d v loi ti sn ny l tin mt, cc khon phi
thu v hng ho tn kho.
M!u t di hNn bao gm cc khon u t vo c phiu ca cng ty khc (c phiu
thng thng hoc u i) hoc tri phiu vi mc Ych l gi chng vi thi hn hn l
nm. Chng khon c th c coi l u t ngn hn hoc di hn v c chia lm 3
loi: chng khon c gi n khi o hn, chng khon trao i bun bn v chng
khon sn sng bn. Chng khon trao i bun bn thuc loi u t ngn hn.
Chng khon gi n khi o hn v chng khon sn sng bn ph thuc vo
thi gian o hn hoc thi gian c nh gi chng, c th thuc loi u t ngn
hn hoc di hn.
'i s)n, nh ;/4 v thi<t =0 l ti sn c s dng sn xut ra hng ho hoc
dch v v c thi gian s dng lu hn l nm. V bn cht nhng ti sn ny l hu
hnh, c yu t vt cht, c ngha l bn c th s hoc nhn thy chng; vY d
t ai, nh xng, my mc, t. Nhng ti sn ny thc t ang c s dng; khng
ging nh hng b tn kho, chng khng c gi bn trong qu trnh giao dch kinh
doanh thng thng.
'i s)n v henh l ti sn s dng lu di m khng c yu t vt cht, vY d
thin chY, hoc xut pht t quyn m nh nc trao cho vY d bng sng ch,
quyn s hu v thng hiu hoc xut pht t cng ty khc nh phY chuyn nhng
quyn kinh doanh.
50
'i s)n n@ c th c phn loi thnh ti sn n ngn hn v ti sn n di hn. Ti
sn n lu ng l nhng khon n sl n hn phi thanh ton trong vng l nm v c
tr n bng ti sn lu ng. VY d cc khon phi tr, chng t phi thanh ton ngn
hn v n tYch lu. 7@ tEch lul c nh ngha l n t nhng khon chi phY pht sinh
nhng cha thanh ton ti thi im cui k bo co. Lng phi tr v chi phY in thoi
phi tr l vY d. 'i s)n n@ di hNn l khon n sl n hn sau khong thi gian nhiu
hn l nm. VY d cho ti sn n di hn l chng t phi thanh ton trong vng 2 nm
v khon vay th chp phi thanh ton.
PLn bng tng ti sn c tr tng ti sn n.
**
#+;N T35+ [6g 56g T m 5+3N+
Phn tYch bo co ti chYnh l vic nh gi hot ng ti chYnh trong qu kh
ca mt doanh nghip v trin vng trong tng lai. Ni chung, phn tYch bo co ti
chYnh lin quan n vic phn tYch bo co ti chYnh ca mt doanh nghip v
phn tYch dng tin. Phn tYch bo co ti chYnh lin quan n vic tYnh ton
nhiu t l khc nhau v tm hiu xem doanh nghip ang hot ng nh th no,
tim nng ti chYnh ca doanh nghip v nhng lnh vc cn phi ci tin.
Ch doanh nghip c th s dng cc t l sau tin hnh 2 loi so snh sau:
1" Qo s/nh ton n+nh" Cc ch tiu ca doanh nghip c so snh vi cc ch tiu
tng t ca cc doanh nghip khc hoc so snh vi ton ngnh ni chung
xc nh cng vic kinh doanh ca doanh nghip tng quan nh th no so vi
i th. Cc tp chY v ti chYnh v thng mi c th cng b nhng ch tiu,
tiu chun chung ca ngnh. Mt ngun thng tin rt tt na l Hip hi qun
l ri ro Philadelphia (RMA), l ni lu tr d liu thng k v bo co ti chYnh
trong vng hn 75 nm. Bo co hng nm ca Hip hi qun l ri ro
Philadelphia thng a ra cc s liu thng k v rt nhiu cc t l ti chYnh
c bn t l50.000 cng ty, vY d t sut gp, t sut hot ng v doanh li thu
v t vn ch s hu v ti sn. Nu bn tm kim nhng d liu c tYnh xc
thc v cc ch s trung bnh ca ton ngnh th c th tip cn cc bo co
c h thng bi m SC v bn c th mua cc bo co ti chYnh ny vi gi
$59.95 di dng bo co giy hoc qua nternet. Hy tham kho mng
.rmahq.org.
&" mhn tEch 8u hn+ h/t triDn. Mt ch tiu hin ti no ca doanh nghip
c th so snh vi chYnh ch tiu trong qu kh v d on ca n trong t -
ng lai xc nh xem iu kin ti chYnh ca cng ty c c ci thin hay
gim theo thi gian (vY d 5 nm).
Sau khi hon thnh vic phn tYch bo co ti chYnh, ch doanh nghip nn nh
gi k hoch v trin vng kinh doanh, c nhng vn no c pht hin trong khi
tin hnh phn tYch v cc bin php gii quyt vn .
5l
Cc ch tiu ti chYnh c th c chia lm 4 loi: cc t sut thanh khon, t sut
hot ng, t sut n by v t sut li nhun.
Tn 2ut thanh )honR Thanh khon l kh nng doanh nghip c th p ng vi
nhng khon n ngn hn n hn. Thanh khon ng vai tr rt quan trng trong
hot ng kinh doanh ca doanh nghip, c bit i vi giai on hot ng khng
thun li vY d khi doanh nghip ng ca do nh cng hoc khi xy ra tnh trng
l do suy thoi kinh t. Nu thanh khon khng lm gim bt l pht sinh, tnh
trng kh khn nghim trng v ti chYnh c th xy ra.

'n suFt lu On+" T sut lu ng bng ti sn c lu ng chia cho ti sn n lu
ng. T l ny ph thuc vo s bin ng mang tYnh thi v c s dng o l-
ng kh nng m doanh nghip c th tr ti sn n l u ng so vi ti sn lu ng. T
sut mc cao l cn thit i vi doanh nghip thng gp kh khn trong vic vay
tin vi thi gian thng bo ngn.
T sut lu ng = Ti sn c lu ng/Ti sn n lu ng
* sL thanh (ho)n nhanh a'n l (iD; tra thanh (ho)nd" y l h s thanh
khon rt thn trng. H s ny c tYnh bng ti sn c lu ng d thanh khon
(tin mt, chng khon c th bn c v cc khon phi thu) chia cho ti sn n lu
ng.
H s thanh khon nhanh = (Tin mt Chng khon c th bn c Cc
khon phi thu)/Ti sn n lu ng
Tn 2ut ho@t -ng S2e dng ti 2nTR T sut hot ng c s dng xc
nh cc khon khc nhau c chuyn i sang doanh thu hoc tin mt nhanh
nh th no.
'n suFt c/c (ho)n h)i thu" T sut cc khon phi thu bao gm t sut chu
chuyn cc khon phi thu v thi gian thu n trung bnh. '!n suFt chu chu4Dn c/c
(ho)n h)i thu ch ra s ln cc khon phi thu c thu trong nm. T l ny c tYnh
bng cch ly doanh s rng bn hng chu chia cho bnh qun cc khon phi thu.
2enh 3un c/c (ho)n h)i thu c tYnh bng cch cng cc khon phi thu u k v
khon phi thu cui k ri chia 2. Ni chung, tn sut chu chuyn cc khon phi thu
cng cao th cng tt v doanh nghip thu tin t khch hng cng nhanh th vn thu
c cng c u t nhanh. Tuy nhin, tn sut cc khon phi thu qu cao cng c
th ni ln rng chYnh sch tYn dng thng mi ca cng ty qu cht chl v doanh
nghip khng c li nhun tim nng thng qua vic bn hng cho nhng khch hng
c ri ro cao. Cng phi lu rng, trc khi thay i chYnh sch tYn dng thng mi ca
mnh, doanh nghip phi tYnh c li nhun tim nng so vi ri ro vn c trong vic
m rng bn hng cho nhng khch hng ngoi khch hng truyn thng.
Tn sut cc khon phi thu = Doanh s rng bn hng chu/Bnh qun cc
khon phi thu
52
'hGi +ian thu n@ l s ngy thu cc khon phi thu.
Thi gian thu n trung bnh = 365/Tn sut cc khon phi thu
Mt trong nhng l do lm tng tn sut cc khon phi thu c th l doanh nghip
ang bn hng cho nhiu khch hng khng phi l khch hng truyn thng. Ch
doanh nghip nn so snh cc iu kin tYn dng thng mi ca mnh vi s d n tr
khng ng k hn ca khch hng. Mt danh sch cc khon phi thu c lit k theo
khong thi gian n sl rt c Ych cho vic so snh ny.
'n suFt chu chu4Dn hn+ t,n (ho" Nu doanh nghip tr qu nhiu hng tn th
vn ng ll ra c u t thu li nhun b mc kt li s l ng hng tn. Ngoi
ra, lu tr hng ho phi tn nhiu chi phY kho bi v cn phi chu ri ro hng ho
b li thi. Mt khc, nu hng tn kho qu Yt, c ngha l cng ty c th nh
mt khch hng bi v hng ho khng bn. 2 t l chYnh nh gi l ng hng
tn kho l tn suFt chu chu4Dn t,n (ho v thGi +ian t,n (ho trun+ =enh.
T sut chu chuyn hng tn kho = Chi phY hng ho bn ra/Hng tn kho trung
bnh
Thi gian tn kho trung bnh = 365/T sut tn kho
?hu (o hoNt On+" Chu k hot ng l s ngy cn thit chuyn hng tn
kho v cc khon phi thu thnh tin mt. Chu k hot ng ngn l tt.
Chu k hot ng = Thi gian tn kho trung bnh Thi gian thu n trung bnh
'n suFt chu chu4Dn t[n+ ti s)n" T sut chu chuyn tng ti sn rt c Ych
trong khi phn tYch kh nng doanh nghip s dng ti sn c hiu qu em li
doanh thu. Mt t sut thp c th do nhiu yu t gy ra v cng cn phi tm ra
l do.
T sut chu chuyn ti sn = Doanh thu bn rng/Trung bnh tng ti sn
Tn 2ut Qn bb, S)h njng thanh to6nTR Kh nng thanh ton l kh nng doanh
nghip c th tr c n di hn khi n hn. Phn tYch kh nng tr n tp trung vo
ti chYnh di hn v c cu hot ng ca doanh nghip. Mc n di hn trong c
cu vn cng phi xem xt. Ngoi ra, kh nng thanh ton cn ph thuc vo li nhun
v trong khong thi gian hot ng di doanh nghip sl khng th tr ht n tr phi
doanh nghip c li.
'n l n@" T l n so snh vi tng s n (tng s n trn tng s ti sn c). N
ch ra t l phn trm ca tng s vn c huy ng t ngun vn vay.
T l n = Tng s ti sn n/Tng ti sn c
'n l thu nh trn chi hE lYi suFt a); =)o lYi suFtd" T l ny phn nh mc li
nhun trc thu gp bao nhiu ln cc khon li phi tr cho cc khon vay. y l ch
s cn bin an ton ch ra rng mc gim st li nhun ti a l bao nhiu m vn
m bo kh nng thanh ton cho doanh nghip.
53
T l m bo li sut = Thu nhp trc li v thu/Cc khon li phi tr
56c lo@i tn 2ut lUi nhuHnR Ch s ch ra tim lc ti chYnh mnh v c hiu qu
ca doanh nghip, tc l kh nng ca doanh nghip kim c li nhun v li u t.
'n suFt l@i nhun +O" T sut li nhun gp l t l ca thu nhp trn khon
doanh thu tr khu tr chi phY. T sut li nhun gp cng cao th cng tt. Li
nhun gp bng doanh thu bn hng rng tr i chi phY sn xut ra hng ho .
T sut li nhun gp = Li nhun gp/Doanh thu bn rng
'n suFt l@i nhun" T l gia li rng v doanh thu bn rng gi l t sut li nhun.
N ch ra rng li nhun c hnh thnh t doanh thu v l ch s quan trng
nh gi kt qu hot ng kinh doanh. N cng a ra nhng gi v kt cu gi v
chi phY.
'n suFt l@i tXc !u t" Li tc u t (R) l mt ch s quan trng nhng l ch s
th, nh gi kt qu hot ng. N ch ra t sut li nhun hnh thnh t ti sn.
T sut li tc u t = Thu nhp rng/Trung bnh tng ti sn
'hu nh thIn+ d" Xc nh li nhun c tYnh n chi phY c hi trong kinh
doanh.
Thu nhp thng d = Thu nhp rng - (T sut li tc u t ti thiu x Tng ti
sn)
*/
Hp dD to6n ng;n 26ch
Ngn sch l s th hin bng s lng ca mt k hoch hnh ng hon
thnh mc tiu ra v l cng c h tr phi hp v thc hin. Ngn sch l cng
c kim sot doanh nghip theo quan im ca ti chYnh. Cc bo co ghi li
nhng s vic trong qu kh trong khi ngn sch lm ra n. Ngn sch rt c Ych
trong vic a ra 2 loi quyt nh: (a) quyt nh hot ng (l nhng quyt nh
lin quan n vic mua v s dng ngun lc) v (b) quyt nh ti chYnh (l nhng
quyt nh lin quan n vic huy ng vn mua ngun lc ).
Lp d ton ngn sch l bc khi u trong qu trnh lp k hoch. Bn c th
cn c vo nhng d on da trn yu t trong qu kh nhng phi xem xt n
nhng thay i quan trng trong mi trng hin ti, vY d nh lut mi ban hnh hoc
tnh hnh cnh tranh ngy cng tng. Ngn sch c th l c s lp k hoch bn
hng v th phn, hng tn kho hoc nhng yu cu i vi nhn vin. Ngn sch -
c d ton cho khong thi gian mt nm, mt qu, mt thng, mt tun hoc mt
ngy.
54
Vic s dng ngn sch lm cho doanh nghip phi lng ho mong mun ca h
v trc tip i mt vi nhng iu khng chc chn trong d n u t kinh doanh
ca mnh. Mc chYnh xc v hp l ca vic chun b ngn sch sl quyt nh
n s thnh cng hay tht bi ca doanh nghip nh. VY d, mt doanh nghip nh
vi hy vng trn tr chuyn sang kinh doanh thit b gio dc l mt th trng
nhiu ha hn. Tuy nhin, vic xc nh sai s lng phi thu trong khong thi gian
di, d on sai s lng hng ln nht c th bn ra v tht bi trong vic kim sot chi
phY t khi bt u dn n thua l nng n ch trong vng l nm.
Trong mi trng cnh tranh ca cc doanh nghip nh, vic lp ngn sch v d
on kinh doanh l mt vic lm khng th khng nhn mnh. Cng vic ny a ra
nhng c hi thm nh li ton b hot ng cho nm sp ti thng qua vic
nh gi im mnh v im yu ca doanh nghip v lp k hoch chin lc.
Lp ngn sch thng bt u bng vic d on doanh s bn hng, sn lng sn
xut, chi phY bn hng v chi phY hot ng. Bn nn d tYnh mc ti sn cn c
h tr cho vic bn hng. Sau , bn phi xc nh cc nhu cu v ti chYnh.
Ngn sch tng th c chia thnh 2 loi - ngn sch hot ng v ngn sch ti
chYnh. Ngn sch hot ng phn nh kt qu ca cc quyt nh hot ng. N a
ra cc d liu cn thit chun b cho bo co thu nhp. Ngn sch hot ng bao
gm ngn sch bn hng, ngn sch mua hng, ngn sch chi phY bn v chi phY
hnh chYnh v bo co kt qu kinh doanh theo qui c. Ngn sch ti chYnh ch ra
nhng quyt nh ti chYnh ca cng ty v bao gm ngn sch v tin v bng cn
i k ton theo qui c.
Ngn sch bn hng l bc u tin phi chun b khi lp ngn sch chung, v
khi lng hng ho bn ra d tYnh nh hng gn nh ti tt c cc hng mc khc. Ngn
sch bn hng ch ra khi lng hng bn ra d tYnh i vi tng loi sn phm. Sau khi
khi lng hng bn c d tYnh, ngn sch bn hng c xy dng bng cch nhn s
lng hng vi n gi d tYnh. Da trn ngn sch bn hng, bn c th lp k hoch
cho nhu cu ca bn. Ngoi ra, doanh thu bn hng cn d on cc con s c th xc
nh nhu cu nhn s t c mc tiu ra. Sau khi hon thnh ngn sch bn
hng phi lp ngn sch mua hng. Ngn sch mua hng xc nh bn phi mua bao
nhiu v bn phi mua hng g trong kho. Vic mua hng ph thuc vo s l ng
cn thit h tr bn hng v n gi mua.
Ngn sch chi phY bn hng v chi phY hnh chYnh lit k cc chi phY hot ng
pht sinh khi bn hng v qun l doanh nghip.
D tYnh bo co kt qu kinh doanh c tng hp cn c trn nhng d on khc
nhau v doanh thu v chi phY trong giai on d ton ngn sch.
Khi chun b ngn sch v tin mt, bn cng s d tin mt u k vi s tin
mt d tYnh sl nhn trong k c c con s tng s tin mt c th chi tiu.
Bn tr i s tin mt phi thanh ton trong k th cn li s d tin mt cui k.
55
Ngn sch tin mt thng bao gm 4 phn sau:
l. Phn thu, ch r s d tin mt u k, tin mt thu c t khch hng, v cc
khon thu khc (vY d vay tin hoc bn ti sn). Lu rng s lng tin mt nhn
c khng nht thit phi bng s doanh thu (vY d do bn chu hng ho).
2. Phn chi, ch r tt c cc khon tin thanh ton, lit k theo tng khon mc. VY
d chi tiu tin mt, mua ti sn, thanh ton n. Lu rng khng phi tt c khon
chi u l thanh ton tin mt (vY d khu hao).
3. Phn thng d/thiu ht tin, n gin ch ra s khc nhau gia phn tin thu
vo v tin chi ra, cho bn bit bn doanh nghip tha hay thiu bao nhiu tin
mt.
4. Phn ti chYnh, cung cp chi tit c th v ti khon vay v tr n vay d tYnh
trong thi k d ton ngn sch.
Ngn sch tin mt d tYnh lng tin cn thit cho nhu cu ca bn. Bi v ngn
sch v tin sl chi tit cc khon tin d tYnh phi thu v phi tr trong mt giai on
xc nh. N gip phng trnh vic tin nhn ri hoc thiu tin. Nu thiu
tin, ngn sch tin mt sl ch ra rng vic thiu tin ch l tm thi hay lu di,
tc l cn phi vay tin ngn hn hay di hn. Khi no th cn lng tin ti a? C
cn phi a ra hn mc tYn dng thng mi hay khng? Cc chi phY v vn c nn
ct gim khng? Khi no bn phi tr n v c tin tr khng? Nu tnh hnh
tin mt khng tt, cng ty c th thm chY phi dng kinh doanh v khng th
tin thanh ton ho n n. Nu doanh nghip ca bn c s d tin mt qu ln,
c hi thu c li nhun c th b gim st.
Ngay khi nm ti chYnh va kt thc, cng vi vic xy dng Bng cn i k ton
cho nm va qua, vic xy dng d ton Bng cn i k ton cho nm ti cng phi
c thc hin cn c trn d kin cc hot ng trong nm. C nhiu l do ti sao bng
cn i k ton d ton phi c chun b: vch ra iu kin ti chYnh khng c li
m bn c th mun trnh, gip bn tYnh ton nhiu ch s khc nhau v nu bt
ngun lc v ngha v trong tng lai.
Cui mi k, ngn sch l mt cng c dng i chiu, kim sot vic thc
hin trong thc t so vi k hoch vch ra. Bn sl c th ch ra nhng lnh vc
cn phi sa cha vic thc hin k hoch trong tng lai c tt hn.
*4
5hi ph3 cPa doanh nghip
d tYnh chi phY bt u v hot ng ca doanh nghip, bn nn xc nh r
cc chi phY vn, chi phY ban u, chi phY c nh, chi phY bin i v chi phY bn
bin i. Bn phi xc nh xem bn c dng tin v ngun lc cn thit
trang tri cc chi phY pht sinh v khng phi n nn trong qu trnh hot ng. Hy
xem c g xy ra vi Donald Trump, ng ta khng tr c li cho ngi nm gi tri
56
phiu v ngn hng. Ngoi ra, bn phi bn hng vi doanh s ln c th b
p c chi phY hot ng.
c th thnh cng trong kinh doanh, bn cn phi bit c sl tn bao nhiu chi
phY sn xut ra sn phm, bn hng hoc cung cp dch v. iu ny cn gip
bn c th theo di v gim st nhng chi phY ny. Ngoi ra, bn cn c th xc nh
gi bn hp l cho sn phm v dch v ca bn. Nu gi bn thp hn gi thnh, bn sl
b thua l.
Bn cng nn lm quen vi cc loi chi phY v c im ca tng loi chi phY.
Tng chi phY v chi phY cho tng sn phm/ dch v l bao nhiu.
Chi phY v vn cho doanh nghip mi bao gm ti sn, nh xng v thit b,
mt bng, khun vin, ni xe, c c nh, h thng an ninh (vY d chung
chng trm), bng hiu, bng ch dn.
Chi phY hot ng ban u bao gm qung co v vic thnh lp doanh nghip,
chi phY thit k vn phng, hoa hng phi tr mua bt ng sn, chi phY t vn
(thu k ton, lut s), giy php xy dng.
Bn nn c gng tm cch gim dng tin mt ca doanh nghip. VY d, nu bn
c th lm vic ti nh, bn sl trnh c vic phi tr tin thu nh. Tng t nh vy,
thay th cho vic thu ngi bn hng, bn hy c gng s dng i din bn hng cho
n khi hoa hng m h kim c vt qu chi phY thu v tuyn nhn vin bn hng
ca chYnh bn.
Ni chung, i vi nhng ngi kinh doanh cha c kinh nghim, vic d tYnh chi
phY hot ng ban u phi nhn vi h s an ton thp nht l 2. Con s ny sau
nn nhn vi nhn t thi gian phn nh chi phY hot ng doanh nghip trong Yt
nht mt nm. Lu rng nhng nhn t ny thay i ty thuc vo ngnh ngh kinh
doanh. Tuy nhin, nguyn tc chung vn ging nhau, chi phY hot ng ban u
nhn vi mt vi h s an ton v chi phY hot ng phi chi tr c cho mt khon
thi gian ban u nht nh.
Nu doanh nghip ca bn l doanh nghip sn xut, chi phY pht sinh bao gm
chi phY sn xut v phi sn xut. ?hi hE s)n 8uFt l nhng chi phY pht sinh trong
qu trnh sn xut, bao gm chi phY nguyn vt liu trc tip, nhn cng trc tip v
chi phY sn xut gin tip. Chi phY vt liu trc tip, vY d nh vi may o, l
phn khng th thiu hnh thnh nn sn phm hon chnh. Chi phY nhn
cng trc tip l nhn cng lin quan n vic sn xut hng ha; vY d l ng ca
cng nhn lp rp trn dy chuyn sn xut. Chi phY sn xut gin tip bng tng
chi phY sn xut tr i chi phY nguyn vt liu v chi phY nhn cng trc tip; vY d
ca chi phY sn xut gin tip l chi khu hao, thu nh xng, thu, bo him v
phc li ph cp.
?hi hE hi s)n 8uFt (chi phY hot ng) l chi phY khng lin quan n giai on
sn xut sn phm. C 2 loi chi phY hot ng bao gm chi phY bn hng v chi phY
57
hnh chYnh tng hp. Chi phY bn hng pht sinh trong qu trnh bn hng (vY d
qung co, hoa hng bn hng, lng ca nhn vin bn hng) hoc phn phi sn
phm n khch hng (vY d chi phY giao hng). Chi phY bn hng c th c phn
tYch mt cch hp l theo tng sn phm, khu vc, loi khch hng, i l phn phi v
phng thc bn hng. Hot ng nhn n t hng v x l cc n t hng c
tin hnh nh th no? Chi phY marketing phi c nh gi da trn phng php phn
phi vY d nh bn hng trc tip n ngi tiu dng hoc bn bun hoc bn hng
qua th tYn. Mt loi chi phY phi sn xut khc l chi phY hnh chYnh v tng hp, l
chi phY pht sinh cho cc cng vic hnh chYnh phc v chung cho ton th cng ty.
VY d lng cho ngi iu hnh v nhng chi phY php l.
ng trn quan im lp k hoch v kim sot, c th cch quan trng nht
phn loi chi phY l da trn vic chi phY thay i nh th no so vi khi lng, doanh
thu bn hng hoc phng thc hot ng. Theo s thay i ca chi phY, c th chia
n lm 3 loi c bn sau:
l. ?hi hE cL 0nh. y l tng chi phY khng thay i, khng ph thuc vo hot
ng vY d chi phY thu nh xng, thu ti sn v bo him. Khi doanh thu bn
hng tng, chi phY c nh cng khng tng. Kt qu l, li nhun sl tng nhanh
trong nhng giai on hot ng tt. Nhng trong giai on tr tr, chi phY c nh
khng gim trong khi doanh s bn gim lm cho li nhun st gim nhanh chng.
2. ?hi hE =i<n [i" Tng chi phY bin i sl bin thin trc tip theo nhng thay
i trong hot ng ca doanh nghip (vY d v chi phY bin i l chi phY
nguyn vt liu trc tip, nhn cng trc tip, hoa hng bn hng, chi phY bo
hnh, chi phY vn phng phm). V vy vic tng chi phY bin i 20% c
ngha l tng thm doanh thu bn hng thm 20%.
3. ?hi hE =/n =i<n [i achi hE hpn h@d" y l chi phY hn hp gia chi phY c
nh v chi phY bin i. VY d chi phY tr ha n tin in thoi v tin
in, chi phY thu xe vi chi phY thu c nh cng vi chi phY bin i tYnh
theo ng di xe i.
Gi s cng ty ca bn ang c nng lc nhn ri (tc l khng s dng ht nng
lc), s bin i v mi quan h gia chi phY c nh, chi phY bin i v chi phY
bn bin i c ch ra trong Biu l nh sau:
[i]u %
dD bi9n i cPa chi ph3
5hi ph3 Nn vL Tng chi ph3

Chi phY c nh Tng/Gim theo sn lng Khng thay i
Chi phY bin i Khng thay i Tng/Gim theo sn lng
Chi phY bn bin i Tng/Gim theo sn lng Tng/Gim theo sn lng
a3 d8
58
Cng ty ca bn ang s dng khng ht nng lc sn xut. Sn l ng hin ti l
l00.000 sn phm. Tng chi phY c nh l $l00.000 v chi phY bin i cho tng
sn phm l $3. Nu sn lng tng ln ll0.000 sn phm sl ko theo cc kt qu sau:
a) Tng chi phY c nh vn gi nguyn $l00.000
b) Chi phY c nh cho mt sn phm l $0,9l ($l00.000/ll0.000 sn phm)
c) Tng chi phY bin i l $330.000
d) Chi phY bin i cho mt sn phm l $3.
Biu 2 sl minh ha hnh s bin i ca chi phY c nh, vY d nh tin thu
nh.
[i]u *
dD bi9n i cPa chi ph3 thuJ nh
Khi l ng sn phm Tin thu Chi phY n v
l00.000 $l00.000 $l
l50.000 $l00.000 $0,67
200.000 $l00.000 $0,50
[i]u /
dD bi9n i cPa chi ph3 hoa hCng
Khi l ng sn phm Tng hoa hng Chi phY n v
l00,000 $l0,000 $ .l0
l50,000 l5,000 .l0
200,000 20,000 .l0
Bn c th d tYnh tng chi phY ca mt sn phm hoc dch v bng cch kt hp
chi phY c nh v chi phY bin i.
a3 d8
D tYnh s sn phm X c sn xut l l00. Chi phY c nh l $600 v chi phY
bin i l $2.25/sn phm. Tng chi phY:
Chi phY c nh: $600
Chi phY bin i: $225 (l00 x $2,25)
Tng chi phY: $825
Bn c th xc nh chi phY trung bnh cho mt sn phm (hoc dch v) bng
cch ly tng chi phY chia cho tng s sn phm (hoc gi dch v). VY d, nu
tng chi phY l $l0.000 sn xut ra l.000 n v sn phm th chi phY trung
bnh cho mt sn phm l $l0.
Ngoi ra cn c nhng thut ng v chi phY khc lin quan n hot ng ca
doanh nghip nh m bn cng nn bit, l:
59
?hi hE tqn+ th; l s chnh lch gia gi ca hai hoc nhiu hng ha la
chn. VY d, nu chi phY nhn cng trc tip sn xut ra sn phm A l
$l0.000 v B l $l5.000, chi phY tng thm l $5.000.
?hi hE n+ l chi phY thc t pht sinh v v vy sl khng thay i ph
thuc vo sn phm no c la chn. N th hin chi phY qu kh. VY d:
$50.000 l chi phY mua mt ci my mua cch y 3 nm, by gi ch cn gi
tr $20.000 trn s sch. $20.000 l chi phY ng, khng nh hng n cc quyt
nh trong tng lai.
?hi hE 8/c /n+ l chi phY chnh lch k vng gia cc sn phm la chn. Chi
phY tng thm nh hng n vic ra quyt nh cn chi phY ng th thng
khng c lu tm.
?hi hE c1 hOi l doanh thu rng b mt do t b mt la chn kinh doanh khc.
VY d, nu bn la chn vic s dng nng lc ca cng ty sn xut thm
l0.000 sn phm hoc cho thu n vi gi $20.000 th chi phY c hi l $20.000
?hi hE t`4 chkn l chi phY c th khng tip tc s dng m vn khng nh hng
n vic hon thnh mc tiu kinh doanh c bn ca doanh nghip trong giai
on ngn hn (vY d: cc khon thng).
*7
#h;n t3ch chi ph3
Chi phY l khon phi chi tiu pht sinh c c doanh thu. Cc thng tin v chi
phY rt c Ych cho vic lp k hoch v a ra quyt nh v ngn sch cng nh l
nh gi kt qu hot ng. Chi phY d ton trong ngn sch tho mn
cc nhu cu ca doanh nghip cha? Lm th no so snh chi phY d tYnh vi chi
phY thc t? L do ca chnh lch ny?
Thng tin v chi phY nn c cung cp vi mc lm cho thng tin ny c Ych
cho qu trnh ra quyt nh. Vic bit chi phY lin quan n sn phm, dch v
hoc cc hot ng sn xut l mt vic rt quan trng trong qu trnh hot ng v
kim sot doanh nghip.
Vic phn tYch chi phY mang li rt nhiu li Ych k c vic xc nh li nhun
v h tr kim sot chi phY. Ngoi ra, bn nn so snh chi phY thc t vi chi phY d
ton nh gi hiu qu. Bn nn xc nh chi phY theo sn phm, khu vc, ngi
bn hng kim sot kt qu hot ng. D tYnh chi phY c th c thc hin theo
cc phng thc bn hng khc nhau. VY d, tm ra cch tip cn tt nht vi khch
hng bn nn so snh hiu qu ca vic pht hng mu min phY vi hiu qu ca
qung co qua phng tin truyn thng i chng.
Thng tin v chi phY phc v cho nhiu mc Ych khc nhau. N c th h tr
vic xc nh li nhun theo sn phm, khu vc v khch hng; v xc nh loi hng
ha, dch v ph hp vi tng knh phn phi c th nh thng qua ngi bn bun hoc
qua in thoi v bn hng qua th tYn. Ngoi ra, n c th gip bn quyt nh lm
n vi nh cung cp no da trn tng chi phY mua hng bao gm c chi phY vn
chuyn.
60
Thng tin v chi phY cho chng trnh qung co gip Ych cho vic ra cc quyt
nh v vic s dng knh phng tin truyn thng no cho hot ng marketing
trong tng lai. C cu chi phY c bit c th lp thnh cng thc cho cc tnh
hung kim tra th trng kim tra tYnh hiu qu ca chi phY. Phng php ti u l
phng php bn c nhiu hng vi sut li nhun thu c cao nht.
Bn nn phn tYch chi phY tip khch theo khch hng, ngi bn hng hoc khu
vc. Nhng chi phY ny c ph hp vi doanh thu kim c khng? Khi nh gi chi phY
tip khch, hy xem xt chi phY i vi mt la doanh thu rng v chi phY i vi
khch hng. Nhng chi phY ny c hp l khng?
kim sot hot ng kinh doanh v ra hnh ng thYch hp, bn cn phi
bit r v cc chi phY sau: chi phY i vi n t hng nhn c, chi phY cung
cp hng ho theo n t hng, chi phY i vi tng khch hng v chi phY i vi
mi sn phm.
nh gi chi phY vn ti chuyn ch lin quan n ngi bn hng, bn phi xem
xt tYnh hp l i vi c chi phY phY theo thng v chi phY theo dm.
Chi phY nguyn vt liu theo tng n v sn phm c th gim do vic chit
khu khi mua s lng ln v gim cc phY vn chuyn ca ngi cung cp hng ho.
Chi phY nguyn vt liu cng c th thay i nu bn thay th bng nhng vt liu
khc, thay i ngi cung cp hoc mua vt liu c cht lng khc. Hn na, chi phY
nhn cng trc tip theo n v c th gim bi v kinh nghim ca cng nhn sl
tng trong qu trnh lm vic. Tng t nh vy, vic lng phY nguyn vt liu mi cng
gim do hot ng kinh doanh c pht trin hn.
Hy so snh chi phY marketing vi doanh thu bn hng theo sn phm, khch hng
v knh phn phi, vic t trng tng cng c th l du hiu khng tt.
Hy tm hiu r rng nu mt s lng ln khch hng, nhiu n t hng hoc
nhiu sn phm nhng ch mang li s Yt doanh thu. Trong trng hp ny, chi phY
marketig c th chim phn ln bi v doanh nghip c doanh thu thp nhng chi phY
marketing li cao. Chi phY marketing thng tng theo t l vi s lng khch hng, n
t hng v sn phm thay v theo t l vi doanh thu bn. V vy, chi phY
marketing c th ch to ra phn nh lng bn hng hoc Yt li nhun gp.
Nu chi phY ca bn, bao gm c chi phY sn xut, bn hng, phn phi, x l cc
n t hng, sp xp hng v lu kho, vt qu doanh thu kim c t chYnh hng
ho , bn c th phi ngng kinh doanh bi v bn ang thua l. Tuy nhin, c
nhng trng hp d bn khng c li nhun i vi mt sn phm no , bn vn c
th quyt nh gi sn phm bi v n to c hi cho bn bn sn phm khc.
Bn c th phi quyt nh xem c phi thay th ti sn c bng ti sn mi
khng. C th chi phY vn hnh ti sn c ln hn li Ych m ti sn mang
li. Cc nhn t cn phi xem xt ra quyt nh thay th bao gm chi phY
mua sn phm mi, dng tin rng pht sinh t vic thay th ny, tYnh an ton v tin
6l
cy ca ti sn mi, s chnh lch gia li nhun v doanh thu kim c trn ti sn
mi so vi ti sn c, hiu qu v nng lc sn xut tng i vi ti sn mi, vng i
cn li ca ti sn c, thu v ng dng tin b khoa hc ca ti sn mi.
*<
[@n cY hQa v.n )hZngX
Trc khi c th lm cho doanh nghip ca bn sinh li, bn phi hiu khi nim ho
vn. sn xut ho vn mt sn phm v/hoc dch v no , bn phi c kh
nng tYnh ton doanh thu bn cn phi t c b p chi phY b ra v lm th
no s dng thng tin ny c li cho bn. Bn cng phi thnh tho vi kin thc v
s thay i ca chi phY khi c s thay i v sn lng sn xut v s thay i v
gi nh hng n li nhun nh th no. Ngoi ra, bn phi bit iu g sl xy ra khi
gim chi phY.
im ho vn l doanh s bn cn t c ch va b p c chi phY m
khng c li hoc b l. Bit c im ho vn, bn c th bit hng ho no
v/hoc dch v no cn phi ch trng pht trin v hng ho no v/hoc dch
v no cn phi gim bt (thm chY dng). Bit c iu ny sl gip bn ci thin
kt qu hot ng v lm cho k hoch d thc hin hn bi v bn bit bn phi bn
bao nhiu hng trc khi bn gii thiu hng ho ra th trng.
Gi nh phn tYch ha vn bao gm:
Gi bn l c nh.
Ch c mt sn phm hoc mt sn phm hn hp c nh.
Hiu qu ca sn xut l c nh.
Hng ha tn kho khng thay i ln theo thi gian
Chi phY bin i theo n v sn phm l c nh.
C nhng ch dn sau v vic ha vn:
Vic tng gi bn lm gim doanh s bn ha vn.
Vic tng chi phY bin i lm tng doanh s bn ha vn
Vic tng chi phY c nh lm tng doanh s bn ha vn.
Tt nhin mc Ych ca bn khng phi ch l ha vn m cn l kim c li
nhun. quyt nh sn phm no phi y mnh sn xut hoc ngng sn
xut, im ha vn khng phi l yu t duy nht xem xt; cc iu kin v
kinh t, cung v cu, v nh hng lu di i vi khch hng cng phi c xem xt.
Bn c th m rng vic phn tYch ha vn tp trung vo mc tiu li nhun.
im ha vn bng:
S = VC C
62
Trong , S = Doanh thu bn hng, VC = chi phY bin i v C l chi phY c nh.
Phng php ny cho php bn tYnh ton c doanh thu bn ha vn hoc cc vn
khc cha c bit. Mt vY d khc l gi bn hng ha. Nu bn mun t c mc li
nhun trc thu mong mun, hy tm gi tr ca P trong phng trnh sau:
S = VC C P
a3 d %8
l sn phm c chi phY c nh l $270.000 v chi phY bin i bng 70% doanh
thu bn. Doanh thu bn ha vn bng:
S = C VC
lS = $270,000 .7S
0.3S = $270,000
S = $900,000
Nu n gi ca l sn phm l $l00, s lng sn phm ti im ha vn l 9.000
($900.000/$l00). Nu li nhun mong mun l $40.000, doanh thu bn cn c t
c mc li nhun ny l:
S = C VC P
lS = $270,000 0.7S $40,000
0.3S = $3l0,000
S = $l,033,333
v3 d *8
n gi ca sn phm l $30, chi phY bin i i vi mt sn phm l $20, chi phY
c nh l $400.000. S lng sn phm ti im ha vn l:
S = C VC
30 = $400,000 $20
$l0 = $400,000
= 40,000
Doanh thu ha vn l:
40,000 sn phm X $30 = $l,200,00
v3 d /8
Bn bn 800.000 sn phm ca mt loi hng ha. Chi phY bin i l $2.50/sn
phm. Chi phY c nh l $750.000. n gi bn phi l $3.44 t c ha vn.
S = C VC
63
800,000 SP = $750,000 2.50 (800,000)
800,000 SP = $2,750,000
SP = $3.44
v3 d 48
Thng tin ca mt sn phm nh sau: n gi $40, chi phY bin i $24, chi phY c
nh $l50.000, li nhun sau thu $240.000, v t l thu p dng l 40%. Bn
mun bit phi bn bao nhiu sn phm t c mc li nhun sau thu .
S = C VC P
$40 = $l50,000 $24 $400,000
(a)
$l6 = $550,000
= 34,375 sn phm
(a)
0.6 x li nhun trc thu = li nhun sau thu
0.6 li nhun trc thu = $240,000
Li nhun trc thu = $240,000/0.6 = $400,000
a3 d 78
Thng tin ca mt sn phm nh sau: n gi $50, chi phY bin i $30, sn lng bn
60.000 sn phm, chi phY c nh, v t l thu p dng l 30%. Bn mun xc
nh li nhun sau thu.
S = C VC P
($50 X 60,000) = $l50,000 ($30 X 60,000) P
$l,050,000 = P
Li nhun sau thu = $l,050,000 X 0.70 = $735,000
*=
Da chKn njG ti ch3nh
L ch mt doanh nghip nh, bn sl phi la chn nm ti chYnh cho doanh
nghip ca mnh. Phn ln cc doanh nghip mt ch hoc hp danh u bo co
theo nm ti chYnh t thng l n thng l2 bi v cc ch doanh nghip phi bo co
v tr thu trn c s ny. Mt cng ty mi c thnh lp thng n gin la chn kt
thc nm ti chYnh ti ngy cui cng ca mt thng m h la chn. Bt c mt cng
ty ang hot ng no cng c th thay i nm ti chYnh bng cch xin ph duyt
t Cc thu quc ni (RS).
Mt cng ty c th la chn nm bo co ti chYnh khng trn c s nm dng lch
v mt s l do. Th nht, c th da trn c s ph hp vi chu k kinh doanh. Nhiu
doanh nghip bn ll bn sn phm ca h ch yu trong thi gian t thng 8 n
thng 9 hoc t thng ll n thng l2. Cc nh thu xy dng cng hot ng nhiu
hn vo ma xun v ma h. Nhiu cng ty dch v ph thuc vo s thay i ma
64
kinh doanh ca h. Cc chuyn gia k ton thng khuyn khYch khch hng ca h la
chn nm bo co khng phi l nm dng lch cho thun tin; cng vic k ton
thng bn nht vo qu u tin trong nm, l thi im phn ln cc bo co v thu
v kt s phi thc hin v h mong mun mt s khch hng ca h kt thc nm
ti chYnh vo thi im Yt bn rn hn.
Trong khi mong mun ca ngi k ton khng phi l l do c chp nhn yu
cu thay i nm ti chYnh, vn c th c trng hp phi lm nh vy theo logic hp
l. C th c Ych trong vic kt thc nm k ton da trn ma kinh doanh; nhn vin
k ton ca bn c th cng c nhiu thi gian hn phc v yu cu ca bn trong
thi gian ny hn l vo thi im m h phi phc v cho yu cu kim tra thu v
kim ton.
#h$n < & Thu9
Mc tiJu hKc tHp8
Sau khi hc xong phn ny, bn phi:
l. Phn bit s khc nhau gia thu c nhn v thu cng ty hp danh
2. TYnh ton v tho lun v thu doanh nghip
3. Lit k v gii thYch cc qui nh v Cng ty kiu S
4. TYnh ton v lu tr chng t v lng v thu
5. TYnh ton doanh s bn hng v thu tiu th c bit
6. Hiu c cch tYnh thu i vi thit b ca doanh nghip nh.
*?
Thu9 c6 nh;n v thu9 cZng t, hUp danh
Bn phi tr thu thu nhp trn li nhun thu c t hot ng kinh doanh. thc
hin ngha v thu vi cc c quan qun l, bn sl phi in vo cc mu t khai
thYch hp. Theo lut M, bn c th c khu tr s l kinh doanh t tng thu nhp
chu thu, v vy, hy lu k khai y cc mc yu cu trong cc mu do c quan
thu yu cu.
C nhiu loi u i thu khi ng cho vic mua hoc mua hoc khi u
doanh nghip ca bn. Mc d chi phY ban u lin quan n giai on nh gi c
bn ca doanh nghip (vY d t vn k ton v t vn php l, chi phY i li v giao
dch) l chi phY khng c khu tr, nhng khi bn thc s tin hnh kinh doanh trong
lnh vc kinh doanh c th, bn c th khu tr cc chi phY khi u doanh
nghip. Nhng chi phY ny c khu tr dn u trong vng Yt nht 5 nm. Vic
khu tr ny c th hin trong cc mu k khai thu tong ng. Bn phi Ynh km
bng k miu t chi phY pht sinh bao gm ngy pht sinh, ngy doanh nghip thnh
lp v thi hn tr dn.
Chi phY c th c khu tr dn bao gm phY dch v chuyn nghip, qung co,
o to, t vn, nh gi th trng v sn phm tim nng, iu tra ngun cung v
65
nhn lc, kim tra cc phng tin vn ti, chi phY i li giao dch vi cc khch
hng hoc nh cung cp tim nng. Thm chY nu bn t b mt b phn hot ng
kinh doanh no , bn c th c khu tr phn tn tht vn tng ng.
Nu doanh nghip l cng ty hp danh, bn phi k khai thu nhp v chi phY ca
cng ty hp danh. Bn thn cng ty hp danh khng phi tr thu. Tuy nhin, bn phi
bo co phn thu nhp ca bn c nhn t li nhun kinh doanh rng ca cng ty
trong mu k khai thu thu nhp c nhn.
D l ch doanh nghip t nhn hay hay gp vn trong cng ty hp danh, bn phi
tr thu thu nhp lin bang v phY bo him x hi i vi ngi t kinh doanh. Thu
phi np c k khai v c tYnh hng qu trc ngy l4/04, l5/06, l5/9 v l5/0l. Tuy
nhin nu bn thnh lp cng ty c t cch php nhn theo cc qui nh trnh t ca
php lut, Ln c tYnh thu cui cng sl c thc hin vo ngy l5/l2 thay th cho
ngy l5/0l.
Chng t v thu thu nhp lin bang phi c gi cho theo lut nh (thng l 3
nm sau khi thanh ton). Chng t lin quan n ti sn khu hao phi c gi cho
n khi chng cn c Ych trong vic xc nh chi phY ca ti sn gc hoc ti sn
thay th.
Chng t phi chYnh xc v y v thng tin phi r rng v thu nhp, cc
khon c khu tr, thu np, thng tin v nhn vin v nhng thng tin khc c
quy nh theo lut lin bang, lut bang v lut ca a phng.
66
*A
thu9 .i v"i doanh nghip
L mt cng ty, bn phi k khai thu theo mu ring v phi np thu thu nhp
doanh nghip. Mc thu thu nhp doanh nghip m cng ty phi np thng cao hn
mc thu c nhn. VY d, phn ln cc cng ty b nh thu theo mc thu lin bang
l 34% trong khi cc nhn phi chu mc thu c bn ch l 28%.
Mu k khai thu thu nhp doanh nghip phi np vo ngy l5 ca thng th 3
tip theo sau khi kt thc nm ti chYnh. Cng ty c th la chn ngy kt thc nm
ti chYnh l 3l/l2 hoc ngy khc. VY d ngy kt thc nm ti chYnh l 3l/l2 th
ngy phi np mu k khai thu l l5/3.
Thu thu nhp doanh nghip theo lut lin bang c qui nh nh sau:
l5% trn $ 50,000 u tin
25% trn $ 25,000 tip theo
34% trn $ 25,000 tip theo
39% trn $ 235,000 tip theo
34% trn $9,665,000 tip theo
35% trn $5,000,000 tip theo
38% trn $3,333,333 tip theo
35% trn thu nhp cn li.
Mc d mu k khai thu thu nhp doanh nghip phi np vo cui nm chu
thu, nhng cng ty c th phi tr thu hng qu nu s thu c tYnh phi tr trn 40
la.
Nu bn c mt cng ty hot ng bnh thng th l rng t hot ng kinh doanh
sl khng c dng khu tr thu nhp khng t hot ng kinh doanh. Tuy nhin,
bn c th chuyn l rng ny cho 3 nm trc v sau c th chuyn cho l5
nm tip theo gim li nhun.
Nu cng ty ca bn c t cch php nhn c lp c thnh lp theo ng cc qui
nh trnh t ca php lut (tr trng hp l cng ty kiu S, c m t ti Mc 30), bn
phi chu 2 ln thu. Thu nhp rng ca doanh nghip b nh thu v sau bn
phi chu thu trn thu nhp c nhn nh trn l ng hoc c tc nhn c t cng
ty.
Kt qu li vn hoc l vn c hnh thnh t vic bn ti sn vn (vY d, vn ch
s hu hoc n u t, bt ng sn). Khon li hoc l ny l s chnh lch gia gi
bn v chi phY vn b ra. Bn sl phi np thu trn s chnh lch ny.
70% c tc m mt cng ty cng ty nhn c cc cng ty ni a np thu c
min khng phi chu thu thu nhp doanh nghip.
67
Cc khon phc li tr cho nhn vin c khu tr thu. VY d, khon ng gp
trong chng trnh hu trY v phY bo him sc khol. Ngoi ra, thc n v gii trY lin
quan n quyn li ca nhn vin cng c khu tr hon ton.
Ba n cng s v chi phY gii trY c khu tr 50%. Cc hng khuyn mi c
phn pht cng khai, vY d hng mu c khu tr hon ton; khu tr chi phY qu
tng phc v cng vic b gii hn ti a l 25 la cho mi mt ngi nhn.
Cng ty ca bn c th la chn tYnh ngay vo chi phY gi tr ti sn hu hnh ti
a ln n 24.000 la (iu chnh tng ln 25.000 la trong nm 2003), m khng
nht thit phi tYnh vo ti sn vn v tYnh khu hao vi cc ti sn .
ng gp cho qu t thin ni chung c khu tr ln n l0% mc thu nhp
chu thu, khng hn ch s tin khon ng gp. Vic ng gp t thin vt qu
gii hn sl c chuyn sang khu tr tip trong 5 nm sau .
Nu bn c nhiu hng tn kho chm tiu th, hy cn nhc phng n ng h
chng cho qu t thin c khu tr thu. Bn c th khu tr gi gc ca hng
ho cng vi l/2 chnh lch gia gi gc v gi tr th trng, nhng khng c qu
200% gi gc. VY d, nu mt mt hng c gi gc l $l.500 v c bn vi gi
$2.500, bn c quyn c hng khu tr t thin l 2.000 la (l.500 la l/2 l.000
la). Mt vi t chc t thin m bn c th lin lc sl cung cp cc ti liu v thu
cn thit cho bn nh Hip hi quc gia v trao i ngun lc (309-343-0704) v t
chc Qu tng ca nhng ngi M tt bng (703-836-2l2l).
Cc chi phY khc c khu tr bao gm khu hao, li sut, chi phY t vn chuyn
nghip, tn tht v mt cp, v n kh i. Cc chi phY khng c khu tr bao gm
cc khon tin pht.
Bn c th yu cu Dch v Doanh thu Ni b (RS) cung cp mt quyn hng
dn lut l v qui nh v thu. S xut bn 9l0 sl cung cp y cc thng tin
hu Ych v cc vn thu kinh doanh. S xut bn 334 l quyn hng dn v
thu i vi doanh nghip nh. Cng nh vy, bn c th yu cu mt b hng dn v
thu (RS 454) bao gm cc thng tin v thu kinh doanh. S in thoi min phY l
l-800-424-3676.
Cc bang, thnh ph, th trn, ht c th a ra qui nh v thu ca chYnh
mnh. Thu c th bao gm thu thu nhp, thu nh trn qu lng, thu nh trn
cc t chc phi li nhun, thu nh trn ti sn c nhn v thu nh trn bt ng
sn. Hy lin lc vi cc vn phng qun l thu ti bang v a phng ly thng tin
chi tit.
/E
5ZNO To 'm]p d a 5ZNO To Tf65+ N+mM +Ip +@N
Cng ty kiu S l mt c cu kinh doanh ch ph hp vi doanh nghip nh. Vic
thnh lp v vn hnh doanh nghip kiu ny rt n gin. Cng ty kiu S kt hp
68
gia hnh thc trch nhim hu hn ca m hnh cng ty v nhng u im ca vic
ch b nh thu mt ln ca cng ty mt ch v cng ty hp danh. V vy n trnh
c vic b nh nh thu 2 ln
lp mt cng ty kiu S, bn phi np n theo mu 2553 cho RS trc ngy l5
ca thng th 3 trong nm. Phn ln cc cng ty kiu S bo co theo nm dng lch v
mi mt c ng b nh thu trn c s ny. V vy ngy cui cng la chn l
l5/3.
Cng ty kiu S phi np mu k khai thu theo mu ll20S v Ynh km Phn K-
l p dng i vi mi c ng, trong ch ra phn thu nhp chu thu hoc l
ca mi c ng trong nm. Vic ny cng tng t nh k khai i vi ngi gp vn ca
cng ty hp danh, tc l bo co v chia thu nhp cho tng ngi gp vn. V vy, cng
ty kiu S khng b nh thu; nhng tng c nhn phi bo co v phn thu nhp
rng ca h t cng ty kiu S theo mu k khai thu thu nhp c nhn s l040, Mc
E Phn (L hoc Li t cng ty hp doanh v cng ty loi S). C ng c th b tr
cc khon l phi chu do hot ng kinh doanh ca doanh nghip t thu nhp c
nhn ca h. V vy, th mnh ca vic hot ng ca doanh nghip kiu ny c
gn lin vi vic tit kim thu.
Nu mun thnh lp mt cng ty kiu S, bn phi tha mn cc yu cu sau:
Tt c cc c ng phi ng theo loi hnh cng ty kiu S.
Mi mt c ng phi l mt c nhn ring bit.
Khng c c hn 35 c ng.
Mt t l phn trm nht nh trong thu nhp ca cng ty phi c to ra t
hot ng kinh doanh ca doanh nghip, khng c ly t ngun b ng.
Khng c c ng no l ngi nc ngoi.
Ch c mt loi c phiu c lu hnh.
Mt cng ty kiu S khng b gii hn v gi tr ti sn hoc thu nhp rng. Cng
khng c hn ch no v qui m hot ng. Khi cng ty kiu S quyt nh thay i
hnh thc php l, trong vng 5 nm n khng c quyn tr v hnh thc c. Bn c
th la chn loi hnh t chc theo kiu cn+ t4 tr/ch nhi; hru hNn, l lai hnh
cng ty m thu nhp v thu thu nhp c phn b gia nhng ngi gp vn nhng
ngi gp vn li khng chu trch nhim c nhn v cc khon n ca cng ty. y l
m hnh cng ty hin i. Nu bn mun thnh lp cng ty theo dng ny, hy xin
kin t vn ca lut s.
/%
5hng tq lNng v thu9
Bn nn ng k m s ca ch doanh nghip (EN 7D% :Y sL thu<) phc v
cho mc Ych thu bng cch in vo Mu SS-4 vi vn phng khu vc RS. M s
ca ch doanh nghip c s dng trong vic lp h s thu v n khc vi s thl bo
him x hi.
69
Mt ch doanh nghip, khng phn bit s lng nhn vin, phi c tt c chng t
lin quan n thu nh trn lng (thu thu nhp gi li, phY bo him x hi, thu
tht nghip) trong Yt nht 4 nm sau khi thu n hn hoc c tr, tu theo thi
hn no di hn.
Mt nhn vin mi phi k khai cc u i min gim thu c hng v k vo Mu
-4 (Chng nhn gi li thu thu nhp ca nhn vin). Bn gi li thu thu nhp da
theo bng thu thu nhp gi li ca RS. Nu nhn vin v mt l do no
khng hon tt mu -4, hy coi nh anh ta l mt trng hp n ll khng c min
gim thu thu nhp gi li. Hy yu cu cc nhn vin ca bn lm bn chng nhn mi
nu tnh trng ca h thay i (vY d, tng s lng ngi ph thuc). Chng nhn mi
ny phi np trc ngy l/l2 ca nm tip theo.
Trc ngy 28/2 bn phi cung cp cho nhn vin ca mnh, RS, c quan qun l
thu bang v a phng bn sao ca Mu -2 (Bng k lng v thu) lit k lng -
c nhn v thu gi li cho nm trc.
Nu mt nhn vin trong cng ty ca bn nhn tin boa 20 la hoc hn trong l
thng, bn phi bo co khon ny tYnh thu trc ngy l0 ca thng tip theo.
Bn phi khu tr phY bo him x hi t lng ca nhn vin v bn phi tr phY
bo him x hi cho chYnh bn. Bn phi np mu -3 vi c quan qun l bo him
x hi.
Mu 94l c s dng np thu thu nhp gi li v phY bo him x hi cho
RS. Mu 94l phi c np vo ngy cui cng ca thng sau khi kt thc qu. VY d,
Mu 94l dng cho qu l ca nm (l/l n l/3) phi c np vo ngy 30/4. Bn cng
phi chuyn thu gi li v phY bo him x hi trong mt ti khon ring. Vic ny
phi hon thnh cng mu 50l (Np thu lin bang, Thu nhp gi li, v thu CA).
Mu ny cng vi s tin c chuyn ti ngn hng c u quyn xc nhn np
thu. Trong trng hp khn cp, RS sl chp nhn np thu cng vi mu 3244 ti vn
phng thu a phng.
Thu tht nghip c tr cho c chYnh quyn bang v lin bang. RS cp xc
nhn np thu i vi khon thu tht nghip tr cho bang. u tin bn phi ng
k vi Cc lao ng ca Bang; sau bn sl nhn mt m s m bo s tin bn
np c c ghi c vo ng ti khon ca bn. T l kinh nghim ca bn sl phn
no xc nh mc thu tht nghip m bn phi tr l bao nhiu; t l sl thay i
ph thuc vo vic c bao nhiu nhn vin c thu v b thi vic. VY d, nu bn
chm dt hp ng lao ng vi nhiu nhn vin, t l thu tht nghip ca bn sl
tng bi v qu tht nghip ca bang sl phi tng theo. Bang ca bn sl thng bo cho
bn bit lm th no v khi no khon thu tht nghip ny phi np.
Thu tht nghip lin bang (TA) th thp hn thu ca bang. Mt thng sau khi
kt thc nm chu thu, bn phi np mu 940 cho RS ch ra rng bn tYnh
ton thu tht nghip nh th no. Nu thu ny di l00 la, bn phi tr s tin ny
trc tip cng vi mu 940. Nu s tin ny vt qu l00 la, bn nn s dng Thl gi
70
tin c bit 508 (Gi tin thu tht nghip lin bang) v tr thu cho ngn hng
c thm quyn. Thng thng bn phi c 3 nhn vin chYnh thc trc khi thu vt qu
mc l00 la.
Nu bn thu cc c nhn thc hin dch v vi t cch nh ngi cung cp dch
v c lp, bn phi np mt mu k khai thng tin hng nm (mu l099) bo co
cc khon thanh ton tng cng t 600 la tr ln tr cho mi c nhn c thu thc
hin dch v trong nm. Hy m bo chc chn rng chng t phi lit k tn, a
ch v s thl bo him x hi ca tt c nh cung cp dch v c bn thu, cng vi
ngy thYch hp v s tin thanh ton cho tng ngi. Ho n do nh thu xut
trnh sl chng minh cc khon m bn thanh ton.
/*
Thu9 doanh thu: thu9 tiJu th Wc bit
v thu9 6nh t>Jn thi9t bL cPa doanh nghip nh
Thu doanh thu c p dng nhiu bang v thnh ph theo nhiu mc khc
nhau. Khi bn lin lc vi c quan thu doanh thu xin kin ch dn lm th no
ng k vi t cch l ngi thu thu doanh thu, bn sl c thng bo cc i tng mua
hng c min thu doanh thu, cc bn k cn thit v lm th no np khon
tin thu m bn thu c cho bang v/ hoc c quan chc nng.
Phn ln cc bang u c qui nh min thu cho mt s loi mt hng c th
hoc mt nhm khch hng c th. Cc cng ty kinh doanh dch v thng c min
thu. Bn c th lp k hoch kim sot xc nh doanh thu c min thu t
tng doanh thu khi bn k khai thu doanh thu hng thng. Nu bn khng thu c
thu m ng l ra phi thu, bn c th phi chu trch nhim tr ton b s thu
khng thu c.
nhiu bang, ngi bn bun hoc ngi sn xut khng th bn hng cho bn vi
gi bn bun tr phi bn c th xut trnh giy php hoc m s thu doanh thu ca
bn, cn c gi l giy php ca ngi bn. Bn thng phi k vo thl thu h lu
tr. Giy php ca ngi bn cho php bn mua ti sn c nhn hu hnh bn li
m khng phi tr thu doanh thu cho ngi bn. c th ly c giy php ny, hy
lin lc vi c quan l thu v tiu dng ca bang. (Bn cng c th tr thu doanh thu
cho c quan ny). Bn phi tr phY c c giy php ny. Bn cng phi t cc
phng trng hp bn khng tr thu doanh thu. Nu s tin t cc bang
ca bn qu cao, hy c gng thu xp tr lm nhiu ln.
Khi khch hng mua hng ha ca bn, hy cng thm thu (vi mc ph hp) vo gi
bn. Bn sl phi trnh cch tYnh thu ny cho cc c quan chc nng theo mu qui
nh.
Khi doanh nghip tin hnh hot ng nhiu bang, bn khng cn phi np
thu cho nhiu bang m ch cn np thu ti bang m bn t tr s hoc ca
hng.
7l
RS cn thu thu tiu th c bit lin bang. Hin ti, thu tiu th c bit
phi c tr bi nh sn xut than, ph tng xe ti, my ko, chung bo chy, lp xe,
du nht, dch v in thoi v vic s dng cc phng tin du lch hng khng
quc t. Hng qu, nu tng thu l di l00 la, thu c np cng mu tYnh thu
s 720; nu ln hn l00 la, th thu phi c gi n ngn hng c thm quyn
cng vi Thl np tin RS 504.
Thu9 6nh vo thi9t bL cPa doanh nghip nh: Chi phY trong nm u v Khu
hao b sung
Mt doanh nghip nh c th la chn tYnh vo chi phY hot ng ton b s tin
mua thit b my tYnh, trang thit b vn phng, my mc, v.v... thay th cho
vic tYnh khu hao gi tr qua thi gian, thng l 5 n 7 nm. Thnhg thong iu
ny c gi theo tn chit khu l79 bi v qui nh v vn ny c th hin
trong iu l79 ca Lut thu doanh thu.
C mc gii hn v s tin c th c tYnh vo chi phY tng nm. i vi ti sn -
c a vo s dng trong nm tYnh thu bt u sau nm 2002 v tr c nm 2006, hn
mc ny l l00.000 la. Hn mc ny sl khng c s dng khi vic mua sm thit
b hng nm ca doanh nghip vt qu 400.000 la. i vi mi la vt qu 400.000
la, hn mc khu hao c gim l la, v vy khi chi mua sm thit b vt qu
500.000 la trong nm 2002, ton b phn vt qu sl khng c tYnh vo chi phY hot
ng trong nm.
Mt cch khc hch ton chi phY mua ti sn, ti sn mua sm l khu hao b
sung. y l mt cch tYnh b sung ngoi cch tYnh vo chi phY hot ng ngay
trong nm mua nh nu trn. Khu hao b sung c tYnh ti a 30% trn gi tr iu
chnh ca (50% cho ti sn mua sau ngy 5/5/2003). Ni chung, gi tr iu chnh
ny c tYnh bng gi mua ti sn tr i phn d tYnh vo chi phY hot ng.
Mt iu quan trng phi nh l khu hao b sung c p dng ch nhanh
chng b p chi phY mua thit b hoc nng cp ti sn cho thu. N khng lm
tng tng gi tr c php tYnh vo chi phY c ngha l vn b hn ch bi cc gii
hn nu trn v chi phY cho ti sn (tng chi phY ni chung).
Phn ln ti sn c th tYnh khu hao u c th p dng khu hao b sung
ny. VY d, mt phn mm c th c tYnh khu hao trong 3 nm. Cch tYnh khu
hao b sung cng c p dng vi cc khon chi nng cp ti sn cho thu nht nh
nng cp ni tht ca cc ti sn phi sinh hot do ngi thu, ngi thu li hoc ngi
cho thu thc hin. Ngoi ra, n cng c p dng vi ti sn b khu hao theo H
thng khu hao thay th (ADS).
Nhng ti sn khng c tYnh khu hao b sung bao gm:
Ti sn v hnh (vY d thng hiu hoc uy tYn) phi tr dn gi tr trong vng
hn l5 nm.
72
Ti sn phi khu hao theo ADS, nh l in thoi di ng v ti sn lit k khc c
s dng khng qu 50% phc v hot ng ca doanh nghip v cc ti sn phn ln
c s dng ngoi lnh th Hoa k.
Vic tYnh khu hao b sung khng yu cu phi ng k. N ng nhin c p
dng tr phY bn la chn khng p dng. (Vi cc ti sn mua sau ngy 5/5/2003, bn
c th la chn khng p dng t l 50% m ch trYch theo t l 30% hoc hon
ton khng p dng t l no.) Ni chung, khng nn p dng cch tYnh khu hao b
sung khi thu nhp nm hin ti khng vic b sung khu hao mang li li Ych
cho doanh nghip nhng bn li hy vng thu nhp c ci thin trong nhng nm ti.
Vic la chn khng p dng khu hao b sung c thc hin bi bn k Ynh km
mu 4652, Bng k v khu hao v tr dn.
Vic la chn c hay khng p dng khu hao b sung phi c p dng i vi tt
c ti sn c cng thi hn khu hao. V vy nu bn mun p dng tYnh khu hao
b sung vi mt s ti sn c thi hn khu hao 5 nm bn phi p dng vi tt c ti
sn c cng thi hn khu hao 5 nm. Bng cch tng t nh vy, nu bn mun khng
p dng khu hao b sung i vi mt vi ti sn khu hao 7 nm, vic khng p dng
ny cng phi c p dng cho tt c cc ti sn c thi gian khu hao 7 nm.
#h$n = & Ma>)eting
Mc tiJu hKc tHp
Sau khi nghin cu phn ny, ngi hc cn c kh nng:
l. Pht trin mt chin lc v cc k hoch v nghin cu marketing
2. Phc tho v t chc mt k hoch gii thiu sn phm mi
3. Thit lp mt chng trnh qung co
4. Thu, o to v pht trin lc lng bn hng.
5. Xy dng chYnh sch gi
6. T chc h thng ng gi
7. iu chnh ch trng v k hoch tham gia hi ch trin lm
//
Hp )9 ho@ch v nghiJn cu Ga>)eting
Nghin cu markeing l qu trnh thu thp, ghi chp, nh gi d liu marketing.
N xc nh khch hng mc tiu v lm th no p ng nhu cu ca h v cn
nhc chin lc nh gi, gii thiu sn phm v cc hnh thc qung co ph hp nht.
Nghin cu marketing gip phn on th trng thnh cc nhm khch hng v theo
cc loi sn phm khc nhau m bn cung cp.
Nghin cu marketing tr li mt s cu hi sau:
o Mc cnh tranh nh th no?
73
o Ai l khch hng tim nng, phn theo thu nhp, tui, khu vc a l?
o Bn c cung cp sn phm ng thi im, a im vi mc gi ph hp
khng?
Cc lnh vc nghin cu marketing chYnh l:
l. 'hn+ tin nOi =O. l da trn s ghi chp ca bn, vY d nh doanh s, phiu thu
tin, thi gian ca cc khon phi thu, cc li phn nn ca khch hng. Ghi li cn
thn cc thng tin v khch hng. Ci g lm khch hng mua chu? a ch ca
khch hng cng cn phi c lu li v n cho ta bit khch hng sng u v
thu nhp khong bao nhiu.
2. 'hu th thn+ tin thX cF. y l vic thu thp thng tin t cc ngun khc c
sn nh cc cng ty t nhn, cc c quan chYnh ph, sch bo, cc bo co nh k.
Chi phY thu thp cc thng tin ny rt thp, thm chY l min phY.
3. 'hu th thn+ tin s1 cF. l hot ng do bn t tin hnh nghin cu hoc
thu mt cng ty c kinh nghim nghin cu gip bn. Hai loi nghin cu s cp l
nghin cu thm d v nghin cu nh gi. 7+hin cXu thq; dj c s dng
xc nh vn v thng c thc hin bng cch phng vn chi tit vi mt s
ngi nht nh. N thng s dng phng php tip cn m. 7+hin cXu /nh +i/
c s dng khi vn c xc nh. N tp trung cho vic gii quyt vn
. Mu iu tra thng ln hn rt nhiu so vi nghin cu thm d v h thng
cc cu hi c chun b sn.
Bn c th thu cng ty nghin cu marketing nh gi xem cn cung cp sn
phm mi no v cung cp li khuyn v khch hng v ngnh. Bn cng c th nh
gi tng v sn phm mi c kh thi hay khng.
Cc bc ca qu trnh nghin cu marketing l:
o Nhn din v Xc nh vn (vY d nh xc nh cc khch hng tim nng)
o Xc nh c cng dng ca hot ng nghin cu marketing.
o Xc nh mc tiu
o Lit k thng tin cn thu thp(vY d nh gii tYnh, tui, ngh nghip ca cc khch
hng tim nng ...)
o La chn cng c nghin cu (vY dnh chn mu ngu nhin)
o Xc nh qui m chn mu trong tng dn c
o Thu thp thng tin
o Lp bng v nh gi d liu
o H thng ho cc kt lun (vY d nh i tng khch hng tim nng, dng sn
phm ph hp nht)
o Thc hin cc hnh ng cn thit
m tin hnh kinh doanh cc sn phm v dch v thnh cng, bn cn c
mt k hoch. K hoch marketing ny phi c lp bng vn bn cng vi cc d liu
h tr v c cp nht thng xuyn. Thng tin trong k hoch marketing phi bao gm
phn on th trng, qui m th trng, th phn, knh phn phi, cnh tranh, cc ph-
74
ng n nh gi, chi phY sn xut, cc vn lut php, khu vc a l, xu hng tng
trng, h s khch hng v xu hng ca ngnh.
Mt k hoch marketing phi t c cc mc tiu sau:
o N phi lm r ngun lc c th c s dng
o N gip truyn t cho cc nhn vin hin ti v tng lai nhng vic phi lm
o Hng dn hnh ng v cc bc cn thc hin
o N gip bn tn dng c cc c hi
o N gip xc nh vn
o N h tr cng tc kim sot
Xc nh hnh nh sn phm no m bn sl s dng. Bn mun khch hng nhn
bn nh mt ngi bn ll cc hng ha c gi cao, cht lng v dch v cao hay l nh
bn ll hng ha gi thp? Khi bn quyt nh la chn c hnh nh, hnh ng
ca bn phi nht qun vi hnh nh trong tt c cc lnh vc nh nh gi, la chn
hng ha, ng gi, qung co, phng php bn hng v trang trY.
Nhng yu t trong bn hng m bn cn thc tp th hin c l: Lp k
hoch n lc bn hng, ng x thn thin, vui vl, thn mt v kin tr. Bn phi th
hin ng cp cao v t ho v sn phm ca mnh.
Bn c th gim gi hoc chit khu cho ngi bn bun, bn ll v cc i tng khc
khuyn khYch h bn hng ca bn
Bn nn s dng cc cng c o lng hiu qu marketing nh gi s thnh
cng ca hot ng marketing. N bao gm vic xc nh li nhun theo tng loi sn
phm, nhm khch hng, s lng khch hng, n t hng trung bnh, nhm
tui, phn on th trng, khu vc a l, knh phn phi m cc loi n lc
marketing. Cc kh khn v c hi trong tng trng cng cn c cp, cng cn
phi so snh gia mc tiu v kt qu thc t. Sn phm mi cn c nh gi trn c
s so snh ri ro v li nhun thu c.
/4
Oi"i thiu 2n phbG
u t thit yu cho s tn ti v thnh cng ca mt doanh nghip mi l vic
gii thiu sn phm hoc dch v mi. iu ny c bit quan trng trong th trng
c s cnh tranh cao. Gii thiu sn phm mi khng ch lin quan n t ng hoc
bn thn sn phm m cn phi d on chi phY pht trin v sn xut sn phm,
kh nng sinh li, th trng mc tiu, vng i sn phm, gi bn v sau p dng
nhng tng vo vic thit k sn phm. Cng ty nh c li th hn cng ty ln -
c th thc hin cc cng vic ring bit.
Vng i ca sn phm l qu trnh sng ca sn phm t khi gii thiu, tng tr -
ng n giai on bo ha, suy thoi. Tt nhin, vng i ca cc sn phm khc nhau
75
l khc nhau, tuy nhin, cc sn phm c, li thi thng km hp dn v khng thu c
nhiu li nhun.
Cc cng ty chuyn nghip bn ngoi c th gip bn gii thiu sn phm mi ra
th trng. Ngi c y quyn v i l c th gip bn la chn nhn hiu hng ho v
lm cc th tc ng k nhn hiu. Chuyn gia thit k bao b c th h tr trong
thit k v ng gi sn phm. Cc hng qung co c th c s dng thc hin
cc n lc khuch trng. Bn c th thu chuyn gia qun l v marketing gip
nh gi v kh nng bn hng trong tng lai, thit lp gi bn, phn tYch cnh tranh,
pht trin chng trnh marketing, kim sot chi phY v cc ngun nguyn liu. Cc k
s chuyn ngnh sl thit k sn phm mi vi hiu dng cao nht, mu m p nht
v chi phY thp nht, h cng sl gip khc phc cc khim khuyt ca sn phm.
u im ca vic gii thiu sn phm mi bao gm:
o Tng doanh s v li nhun
o Gim chi phY qun l chung bng cch nng cng sut s dng thit b
o Cng c cc sn phm hin ti. Tc dng ny c khng nh bi sn phm mi sl
lm tng mc a dng ho sn phm ca doanh nghip.
o Thm nhp th trng mi v knh phn phi mi
quyt nh c gii thiu sn phm mi khng v sl gii thiu sn phm no,
bn nn t tr li trc cc cu hi sau y:
o Ngn sch dnh cho chng trnh gii thiu sn phm mi ca bn l bao nhiu?
o Bn sl bn c bao nhiu sn phm, vi mc gi no?
o Chi phY sn xut sn xut l bao nhiu?
o Mc sinh li ca dng sn phm mi nh th no?
o Li nhun u t d kin l bao nhiu? im ha vn, thi gian hon vn l bao
nhiu?
o Doanh thu d kin l bao nhiu?
o C kh khn tim n g v trch nhim sn phm v vng mc g v dch v
bo hnh khng? Phng n s dng, ng gi v cung cp dch v thun li
nht l g?
o C quy nh hn ch g ca chYnh ph khng?
o Ai sl l i th cnh tranh v tim lc ca cc i th nh th no?
o Sn phm c b nh hng bi yu t ma v khng?
o Sn phm c ph hp vi Cng ty khng?
o Sn phm sl c khuch trng nh th no?
o Th trng ca bn l ai (vY d ngi tiu dng, cc nh sn xut khc hay chYnh
ph)? Qui m ca th trng nh th no?
o Xc sut thnh cng ca sn phm l bao nhiu?
o Nhu cu v sn phm c b gii hn bi khu vc a l khng?
o D kin vng i sn phm?
o Bn c th duy tr vic kim sot c cht lng ca sn phm khng?
o Thi gian a sn phm ra th trng l bao lu?
76
o Knh phn phi no hin c?
o Sn phm hin mi c d dng ho nhp cng dng sn phm hin ti khng?
o Sn phm mi c b tr cho cc sn phm hin c khng?
o Thit b kho bi c ph hp cho sn phm mi khng?
o Cht lng ca lc lng bn hng nh th no?
o Cng nhn sn xut c k nng khng?
/7
0ung c6o
Mc tiu ca qung co l phn nh hnh nh tYch cc ca cng ty, khuyn khYch
bn hng, lm cho khch hng nhn bit v sn phm v dch v ca cng ty. S
tin m bn chi phY cho hot ng qung co Yt nht phi bng doanh thu thu c t
hot ng ny. Trc khi lp k hoch mt chin dch qung co, bn phi tr li c
cc cu hi: Ngn sch ca bn nh th no? Mc cnh tranh v li Ych d kin t
hot ng qung co? Mc chung ca ton th trng th qung co chim bao
nhiu % doanh thu.
Hiu qu ca qung co c th c xc nh da trn vic xem xt doanh s, li
nhun trc, trong v sau qung co. i th c phn ng g vi chng trnh qung co
ca bn hay khng? Phn hi ca khch hng vi chng trnh qung co sl tng khi bn
cung cp thl phn hi; phiu mua hng v tr chi cng sl khuyn khYch t l phn
hi. Mi thl phn hi cn c m ring bn c th xc nh nhn bit v sn phm
ca cc khch hng qua cc knh thng tin khc nhau nh th no.
nh gi th trng, bn phi xc nh ai sl mua sn phm v dch v ca bn
(vY d theo nhm tui hay mc thu nhp). C nhiu chin lc khc nhau phn
on th trng, gm chin lc sng to, truyn thng v vic nh v th trng. Vi
chin lc qung co sng to, bn sl thay i t ng ca cc loi hnh qung co da
vo i tng ngi tip nhn thng ip qung co. Vi chin lc qung co theo phng
tin truyn thng, bn la chn phng tin truyn thng ph hp nht cho i tng
tip nhn mc tiu (vY d qung co qua truyn hnh hay pht thanh). Vi qung co
nh v th trng, bn sl hng thng tin sn phm n i tng khch hng cn c
khuyn khYch mua hng nht. Th trng cng c th c phn on theo gii tYnh,
tui, ngh nghip, hc vn, thu nhp, khu vc a l, vn ha ...
Cc loi hnh qung co bao gm:
l. ^u)n+ c/o hn+ ha. L chng trnh qung co c thit k khuch trng
mt thng hiu c th, thng thng l mt hng ha cha c chp nhn rng ri trn
th trng.
&. ^u)n+ c/o Ni chRn+. c thit a thng tin n mi tng lp dn c.
3. ^u)n+ c/o thZo nh; (h/ch hn+. L loi hnh qung co n trc tip n
nhm khch hng sl mua sn phm (vY d nhng ngi chi th thao) .
77
-. ^u)n+ c/o v5 t[ chXc. L loi hnh qung co truyn t thng ip v cng
ty, khng tp trung vo mt sn phm c th.
Chng trnh qung co ca bn phi bao hm cc thng tin cn thit v sn
phm, bao gm c nh ngha n l ci g? c cng dng g, khi no s dng sn
phm v s dng sn phm nh th no. Cn nht mnh u im ca sn phm so vi
cc sn phm cnh tranh.
V trY ca thng ip qung co trn trang bo, kYch c v hnh nh trnh by ca
thng ip, ni dung ca thng ip c tc ng nht nh n cm nhn ca
khch hng. Thm na, thng ip qung co cn c a ra ng thi im (vY d
gn lin vi cc k ngh, hoc cc l hi a phng). Nu bn thu mt hng qung
co, hy chn cc hng c kinh nghim v dng sn phm chuyn ngnh ca bn. Bn
cng c th li dng cc hnh thc qung co khng mt tin nu sn phm hoc
dch v mi ca bn c th tc ng n s la chn n phm ca c gi.
la chn phng tin truyn thng, bn cn cn nhc:
l. ?hi hE. N c trong gii hn ngn sch ca bn hay khng?
2. #oNi v sL l@n+ thEnh +i). Phng tin qung co c hng n i tng thYnh gi
mc tiu khng?
3. '!n suFt 3u)n+ c/o. Tn sut xut hin cc chng trnh qung co sl nh th
no?
4. Q nhFt 3u/n. Chng trnh qung co c nht qun vi chng trnh marketing
chung khng (vY d v sn phm, gi, phn phi)
5. 7hn (hHu hkc. i tng nhn khu hc ca chng trnh qung co l g?
C rt nhiu phng tin qung co khc nhau nh (l) danh b in thoi (vY d nh
nin gim cc trang vng), (2) n phm (nh bo, tp chY), (3) th trc tip, (4) ngoi tri
(bng qung co), (5) phng tin truyn thng i chng (radio, truyn hnh), (6) cc
sn phm c bit (nh in trn bt bi), v (7) mn hnh chiu bng.
Bn phi tin hnh so snh cc phng tin khc nhau la chn cch tt nht
qung co mt sn phm v dch v c th. VY d nh qung co trn bo rl hn trn
truyn hnh nhng li hn ch v i tng ngi c. Thc hin qung co trn cc ph-
ng tin khc nhau trong nhng thi gian khc nhau xem loi hnh qung co no
gp phn tng doanh s ln nht.
Khi thng lng vi cc n v truyn thng, c th yu cu gim gi theo ma v,
gim gi c bit (nu qung co nhiu), tha thun trao i, h tr ca cc chuyn
gia, mc gi thp cho cc qung co d phng (ch qung co khi cn thi lng d trong
chng trnh qung co trn tivi hoc ch trng trong din tYch qung co trn bo), tr
theo doanh s thu c t n qung co.
/<
Dc lUng b6n hng
78
Vic la chn i ng bn hng thng thc hin qua cc bc (l) Xem xt h s xin
vic, (2) kim tra l lch, (3) phng vn v (4) quan st qu trnh thc hnh thc t.
Trong qu trnh thng lng v th lao cho ngi bn hng, cn lu (l) th lao cn
bao gm mt khon lng cng vi hoa hng, (2) th lao cn bao gm cc khon phc li
(3) th lao phi m bo cnh tranh.
Bn hng c nhn l vic bn hng theo hnh thc giao dch trc tip. Li th ca
hnh thc ny l cho php thc hin nhiu ln cc n lc bn hng, nhanh chng thu
c cc phn hi lin quan n qu trnh bn hng hoc c th linh hot iu chnh
cc iu khon mua bn, cho php xc nh c th khch hng. Nhc im ca hnh
thc bn hng qua c nhn l chi phY rt cao.
Cc nhn vin bn hng cn phi nm bt c tt c cc thng tin hin ti v sn
phm, bao gm c thng tin v sn xut cng nh di khYa cnh marketing. H phi
thc s hiu thu o v dng sn phm truyn s tin tng n vi khch hng.
Ngoi vic bn sn phm, nhn vin bn hng c th phi lm nhiu vic khc nh gii
thiu thm cc sn phm khc, thu thp cc kin phn hi chung ca khch hng (vY
d nh li phn nn), hng dn khch hng s dng sn phm. Nhn vin bn hng
cng phi chuyn nhng li phn nn gp phi trong cng vic v sn phm hoc
dch v n cc b phn c trch nhim, nh nh sn xut, cc gim c marketing.
Phi c s phi hp ca tt c cc thnh vin trong t chc gii quyt cc khiu
ni, phn nn ca khch hng.
Nu nh bn tr lng c nh cho nhn vin bn hng th chi phY bn hng ca bn
sl gim xung nn nh doanh s bn hng tng ln. Bn cng cn c mt s chYnh sch
c th lin quan n vic thanh ton cc khon chi phY cho nhn vin bn hng. Ci
g c th c chi tr v bao nhiu? Nh mt qu trnh kim sot ni b, bn nn kim
ton cc khon chi phY dnh cho nhn vin bn hng.
o lng s nh gi kt qu hot ng ca nhn vin bn hng bao gm (l) xc
nh s lng v doanh s bn c, (2) so snh kt qu bn hng thc t so vi d kin,
(3) li nhun thu c (4) s lng khch hng mi, (5) tn sut gi in, (6) t l phn
trm bn c hng so vi s ln gi in thoi (t l kt thc bn hng) v (7) t l
chim lnh th trng (t l s khch hng thc t trn s khch hng tim nng).
ChYnh sch tr th lao v tha nhn nhng n lc ca nhn vin bn hng cn phi
ti ha li Ych ti chYnh ca cng ty v khuyn khYch nhn vin bn hng. ChYnh
sch th lao nn cung cp: mt khon tin lng ti thiu; hoa hng da trn kt qu
ng gp vo li nhun ca cng ty; tin thng nu hon thnh ch tiu bn hng;
vic tr th lao cho ngi bn hng ch thc hin sau khi thu c tin bn hng; t
l hoa hng cho vic bn hng ln u phi cao hn nhng ln bn hng lp li; t
l hoa hng cao hn cho khu vc bn hng kh; mt s linh hot trong xc nh gi
bn da trn cc yu t cnh tranh v s giao dch vi khch hng; v t l hoa hng
cao cho cc sn phm tiu th chm cn khuyn khYch bn hng. Ch tiu bn hng
cng cn phi c xy dng da trn kinh nghim v c iu chnh cho ph hp vi
iu kin mi trng hin ti.
79
Mt h s khch hng phi c lp, trong ghi r loi hnh kinh doanh, cc n
t hng trc y, lch s mua hng, c im c nhn.
Nu bn l nh sn xut, bn c th quyt nh s dng i din bn hng l
mt i l c lp - ngi bn sn phm ca mt vi cng ty hng hoa hng. Nhng
i din bn hng ny sl c qun l bi trng b phn hay gim c bn hng. Cng
ty c th tm kim cc i din bn hng t cc tp chY hoc cc n phm ca hip
hi thng mi hoc ngnh ngh.
i din bn hng khng nn bn nhng loi sn phm khc c th cnh tranh vi
sn phm ca bn nhng c th bn cc sn phm c lin quan v chng loi, cht lng
v gi c. Anh ta c th bn cho mt khu vc hoc mt nhm ngnh c th. Ban
u, bn nn gii hn khu vc bn hng ca ngi i din bn hng cho n khi bn c
th nh gi c s cam kt v kt qu cng vic ca h. Khi m ngi i din bn
hng l ngi c kinh nghim, bn phi c bit ch trng n li khuyn v gii m
h a ra. Bn cng c quyn cho php i l c quyn phn phi sn phm ca
bn trong mt khu vc nht nh. i din bn hng nn c s dng bn cc loi hng
ha c doanh thu ln. Tt nhin, khi i l c c mt n hng, bn sl thc hin vic
giao hng v thanh ton trc tip vi h.
S dng i din bn hng l ph hp nht nu nh bn c s lng sn phm hn
ch, mun sn phm nhanh chng c chp thun hoc c thi gian di o to
bn hng. u im ca vic s dng i l bn hng l bn khng phi tr lng c nh
v cc khon phc li, bn ch phi tr hoa hng khi bn c hng, bn s dng c
hiu bit v cc mi quan h tt ca i din bn hng c thit lp trong khu vc
v th trng c th, c bit nu nh th trng l hn hp, khu vc th trng phn
tn v khng lng hng h tr cho nhn vin bn hng. Nhc im ca vic s
dng i l bn hng l t l hoa hng phi tr cao, bn Yt c kh nng kim sot c
cc c nhn v hot ng bn hng ca i l, i l i khi Yt quan tm n sn
phm ca bn v c th ch lm bn thi gian, i l c th Yt trung thnh vi cng ty
v thm chY c th ly cp khch hng ca cng ty khi hp ng i l kt thc.
i vi cc doanh nghip mi, vic thu i din bn hng c th l bin php hp
dn v n cung cp ngay lp tc dch v m khng tn thi gian v chi phY thu v
o to lc lng bn hng. Tuy nhin, nu nh s lng hng bn c qu nhiu th cc i
din bn hng khng th phc v khch hng c chu o v khi , vic s dng lc
lng bn hng c nhn l cn thit.
/=
MLnh gi6
Vic nh gi phi ph hp vi kiu cch, chy lng v dch v ca sn phm. Nu
gi sn phm ca bn qu thp, s lng hng bn ra c th cao nhng doanh thu khng
b p cc khon chi phY b ra. Nu nh gi sn phm qu cao, lng sn phm bn
ra thp nn bn c th khng b p c cc chi phY hot ng. Khi xc nh gi ca
sn phm, bn phi cn nhc n iu kin th trng, gi v cc sn phm tng -
80
ng ca i th cnh tranh, chi phY, li nhun, thu nhp ca khch hng v s l ng
hng bn ra. Bn nn kim tra th trng xc nh nh hng nhu cu tiu th sn
phm nu nh gi sn phm thay i. Gi t hng cc sn phm giao hng trong t-
ng lai c th khc vi gi cc sn phm giao ngay v iu kin th trng c th c
nhng thay i.
Gi bn ca sn phm sl nh hng n kh nng sinh li ca sn phm . Vic
nh gi sn phm cn phi cn nhc cc iu kin sau:
Gii thiu sn phm mi. Bi v khng c th trng thit lp t trc, chi phY sl l
yu t chYnh xc nh gi bn sn phm.
Vng i sn phm
Th trng mc tiu
Thi k lm pht, khng hong
Phn ng v s thay i ca gi ca i th cng tranh
Gi c ca sn phm nh hng n cc yu t sau:
Kh nng sinh li ca sn phm.
Hnh nh, thng hiu ca cng ty. Gi cng cao i khi hm trong suy ngh ca
khch hng l sn phm cht lng tt.
Thi gian cn thit b p cc khon chi phY u t
Mc hp dn i vi th trng.
Cc nhn t cn xem xt khi thit lp gi bn l:
'Lc O =/n hn+: i vi nhng hng ha c th bn nhanh ch cn cng mt
khon chi phY nh vo gi bn, v tng s tin thu c vn m bo mc cn
thit t doanh thu bn hng ln. i vi cc sn phm c tc bn hng chm i
hi phi tYnh thm cc khon chi phY cao hn b p do lng hng bn ra nh.
.i/ cL 0nh cKa nh s)n 8uFt
Qf dJn+ hn+ hRt (h/ch. Hng ht khch l mt l mt loi hng ha c bn vi gi
thp hn gi ca i th cnh tranh thu ht khch n ca hng. Hng ht
khch c th c bn vi li nhun thp, thm chY l thu ht khch hng. Mt
hng ha ht khch thng c chn l hng ha s dng hng ngy v c mua th-
ng xuyn.
Pjn+ Gi s)n hH;. i vi cc mt hng mi l sl c th p dng mc gi cao cho
n khi xut hin s cnh tranh. Sn phm thi trang cng c th bn vi mc gi
cao cho n khi mu thi giang tr nn li thi. i vi cc sn phm theo ma
v, gi c th gim nhanh chng vo cui ma.
#oNi hn+ ha. Cc mt hng thit yu thng c mc chi phY gp trong gi bn
thp v cc chin dch khuych trng thng khng c nhiu tc ng tng lng
bn hng. N c bn do c gi c ph hp vi gi tr s dng. Cc dng sn phm c
gi thp bn nhanh hn v c chi phY bn hng thp. Cc mt hng thit yu tho
mn cc nhu cu s dng ca khch hng. Nu cc sn phm gi thp tha mn c
8l
cc nhu cu ca khc hng, chYnh nhng khch hng c th tr thnh ngi s
dng cc sn phm ph thng v dng sn phm c mc gi cao.
Cc phng php xc nh gi c bn p dng cho cc sn phm mi l:
1" M0nh +i/ cNnh tranh: L phng php nh gi da trn mc gi ca cc i th cnh
tranh. i vi cc khch hng chuyn sang s dng sn phm hoc dch v ca
cng ty bn, bn phi cung cp cho h cc tYnh nng c o ca sn phm m
khng cng ty no c c ( dch v tt hn, cht lng cao hn, tin cy cao, i
ng nhn vin nhit tnh).
2. .i/ thF ath; nhd. y l chin lc c th gip bn thm nhp th trng cnh
tranh mi bng cch bn hng vi gi thp vi hy vng rng gi thp sl tng c lng
hng bn ra. Tuy nhin, gi thp i khi gy tm l l cht l ng hng ha thp. Khi
khch hng quen vi vic s dng sn phm, bn c th tng gi bn ln.
3. .i/ cao aht v/n+ srad. Chin lc ny c s dng cho cc sn phm khng b cnh
tranh. N cng c s dng khi m bn mun xy dng biu tng sn phm cht l-
ng cao. Khi xut hin cnh tranh, bn c th h dn gi bn sn phm.
C ba chYnh sch gi c bn l:
1" .i/ 1n nhFt. l mt gi p dng cho tt c cc ngi mua bt k mua vi s lng
bao nhiu v vo thi gian no. ChYnh sch ny c u im l d dng v thun li
cho cng tc qun l nhng c nhc im l nhng ngi mua hng vi s lng ln c
th khng mua hng v khng c gim gi.
&" .i/ th1n+ l@n+ ac thD tha4 [id" L chYnh sch cho php bn c th iu chnh
gi khi cn thit nh i ph vi cnh tranh, tiu th hng tn kho, gim gi
i vi cc n hng c s lng ln, cc chin dch khuyn mi. Nhc im ca
chYnh sch ny l s bt bnh ng v gi, c th nhn c phn ng t cc
khch hng phi mua vi gi cao, hoc nhn vin bn hng gim gi bn s l ng
ln, thm chY c th vi phm cc quy nh ca php lut.
3" .i/ (hn+ [i. Mc gi nh nhau vi cc iu kin nh nhau. Mc gi khc nhau p
dng cho cc iu kin khc nhau. Chin lc ny d qun l v cng bng i vi
tt c khch hng. Tt c cc nhn vin bn hng u phi p dng mc gi nh
nhau. Trng hp ny, bn duy tr c s kim sot v gi v trnh c cc rc ri vi
lut php.
Gi bn sn phm thng c xy dng trc tip da vo chi phY ca sn phm .
Mt khon chi phY b sung sl c cng thm vo gi thnh da trn thng l ca
ngnh sn xut tng ng. VY d, nu gi thnh sn phm l l0 la, chi phY tYnh b
sung l 50% th gi bn sn phm sl l:
Gi thnh(chi phY) : l0 la
Chi phY b sung (50% x l0 la) 5 la
----------
Gi bn: l5 la
82
Chi phY b sung c th rt khc nhau ty thuc vo loi sn phm, nhu cu, cnh
tranh v cc nhn t marketing. VY d nu nh bn gii thiu mt sn phm mi c nhu
cu rt ln v khng phi i mt vi cnh tranh, bn c th tYnh chi phY b sung ln
hn. Ngc li, bn sl phi tYnh chi phY b sung thp nu phi i mt vi cnh tranh
gay gt.
Cc nh bn ll c th quyt nh gim gi bn lm cho hng ha hp dn ngi
mua hn, c bit l khi hng ha tiu th chm hoc tr nn li thi. Gim gi c
th lm tng lng hng bn ra.
Nu nh bn gii thiu sn phm hoc dch v mi nhng khch hng khng chp
nhn mc gi bn m bn a ra, bn c th ch thu c mc li nhun ti thiu, thm
chY b l. Trong trng hp ny, bn c th c mt s la chn l:
Gim gi bn. Nh vy sl lm cho li nhun thp hn
Ngng cung cp sn phm
H thp chi phY sn xut, c th ct gim bt cc yu t ph tr ca sn phm.
Nhn mnh s khc bit sn phm ca cng ty so vi sn phm i th bng vic
khuych trng cht lng cao, dch v tt hn, giao hng nhanh ca cng ty bn.
Vic gim gi cng c th c thc hin. Bn c th s dng cc hnh thc gim
gi sau:
1" .i); +i/ thZo sL l@n+. Gim gi c p dng, i khi theo cp bc, ty thuc vo
s lng hng t mua.
&" Chu4<n ;Ni" L hnh thc gim gi khuyn khYch ngi mua mua hng
hoc s dng sn phm, dch v.
3" :u d0ch. Gim gi c p dng i vi cc i tc thng xuyn trong h thng
phn phi, vY d, nh sn xut c th gim gi cho nh bn ll.
nh gi cn phi thc hin trn c s cn nhc co gin ca nhu cu v sn
phm. Cng ty c th tng gi bn i vi cc sn phm m nhu cu khng co gin (vY
d nh thuc cha bnh) bi v vic thay i v gi khng lm thay i nhiu v l -
ng hng bn ra. Tuy nhin, i vi cc sn phm m nhu cu co gin theo gi (vY d
nh o lng th), gi bn tng ln sl lm gim ng k s lng hng bn ra.
Bn c th nh gi nhu cu v mt sn phm da trn s thay i v gi bng
vic nghin cu cc phn ng ca khch hng i vi cc mc gi khc nhau v so snh
gi sn phm vi cc sn phm tng t hoc sn phm thay th.
/?
MYng gYi
ng gi cn c kh nng bo v hng ha trong qu trnh vn chuyn v m
bo sn phm sl c chuyn ti khch hng trong tnh trng tt nht. Vic chng buc
83
v lt nm bn trong l mt yu cu bt buc i vi cc hng ha d v v ng hp
phi km theo bin ch dn D v. Vic ng gi cn chu c cc tc ng xu
ca thi tit v nhit , ng thi phi hn ch n mc ti thiu chi phY vn
chuyn.
Khng cn s dng gi qu ln, tn km chi phY vY d nh lm m, ng hp
khng cn thit. Nhn hiu trn bao b cng phi y thng tin, r rng v theo
ng quy nh ca lut php.
Chi phY ng gi phi m bo ph hp vi gi bn ca hng ha . Vi cc khch
hng quan trng, vic ng gi cng phi ph hp vi kiu cch ca hng ha.
/A
+-i 5hU thNng G@i
Tham d hi ch thng mi c th gip bn tng ng k hot ng kinh doanh.
Tham d hi ch thong mi to cho bn kh nng cao nht tng lng hng bn ra.
Trc khi a ra quyt nh tham d hi ch, bn phi tm kim cc thng tin v hi
ch v kim tra cc thng tin nh nhng ai sl tham d hi ch, s lng khch d kin sl
n thm hi ch, cc dch v ca hi ch v v trY cc quy hng.
Sau khi la chn hi ch tham gia v thit k ni dung trng by, c gng hon
thnh cc cng vic sau trc khi hi ch bt u:
Thng bo cho cc phng tin truyn thng (vY d l tp chY thng mi), khch
hng, i din bn hng rng bn sl tham d hi ch .
Chun b cc t qung co v bng tm tt v sn phm
ng gi v vn chuyn hng n trc khi hi ch khai mc
u im ca vic tham d hi ch l bn sl c th:
Qung b hnh nh v thng hiu ca cng ty
Bn c hng
Gii thYch v pht tn thng tin v sn phm. Bn cng c th nh gi xem khch
hng c quan tm n sn phm mi ca mYnh hay khng (mt bin php thm
nh th trng). Hy nh ghi li tn v a ch ca nhng ngi n thm v
tm hiu v sn phm ca bn.
Gp g vi khch hng, nh cung cp, i din bn hng v i th cnh tranh.
Pht trin knh phn phi mi.
#h$n ? B +o@t -ng
84
Mc tiJu hKc tHp 8
Sau khi nghin cu phn ny, ngi hc cn c kh nng:
l. Hiu c cch iu hnh mt doanh nghip
2. Xc nh cc loi hnh v gi tr bo him cn thit.
3. Xc nh v bo v cc h s quan trng.
4. Pht trin v trin khai h thng my tYnh
4E
Miu hnh doanh nghip
Nhim v u tin khi iu hnh doanh nghip l vic t tn cho doanh
nghip. Nu nh bn khng thnh lp mt thc th kinh doanh c t cch php nhn
y th bn c th s dng tn ca mnh v khng cn phi np h s xin
php t tn doanh nghip. Tuy nhin, nu bn la chn mt tn khc, bn phi np
n ln c quan c thm quyn xin t tn. Nu bn thnh lp doanh nghip c
t cch php nhn, bn cn phi nu r a im m doanh nghip sl t vn phng.
Phn ln cc doanh nghip c thnh lp bi v mt ngi no sng to ra sn
phm hoc bin php marketing mt sn phm. Cho d quan im ny lc u rt
quan trng, nhng k hoch di hn l iu ct yu lin quan n sn phm, b sung
ti chYnh, tng vn, marketing v qung co. iu ny l rt kh khn i vi cc doanh
nhn bnh thng, bi v rt nhiu ngi trong s khng c k nng x l cc
vn pht sinh. H c xu hng n trnh cc kh khn tim n cho n khi khng
hong xy ra v h phi ng u vi chng.
Mt l do khin cho rt nhiu doanh nghip mi ri vo khng hong l ngay t
u l, nh doanh nhn phi l mt lnh o thc th ch khng phi ch l ngi lm
vic tt. Nh doanh nhn phi bit cch qun l con ngi v cng lm vic vi cc
nhn vin vn hnh doanh nghip.
Ch doanh nghip phi c tm bao qut tt. Anh ta phi c trch nhim gim st
nhn vin, lp h hoch nh hng cho doanh nghip, pht trin sn phm mi, kim
sot chi phY v khuych trng hot ng kinh doanh.
Cng vic ch c thc hin tri chy nu nh c ngun nhn nhn lc c tay
ngh cao cng cc thit b v ngun nguyn liu ph hp. S sng to v cng hin l
yu t thit yu cho thnh cng ca doanh nghip.
0un l1 doanh nghip. Ngi qun l cn gim st cc th tc hnh chYnh, phn
cng cng vic, theo di kt qu hot ng v vic s dng hp l ngun cung cp,
chun b v lun chuyn cc loi giy t quan trng, m bo rng cc thit b vn
phng c s dng ph hp.
Nhn lc l khon chi phY t nht vn hnh mt doanh nghip. Do , tng
hiu qu s dng lao ng ng ngha vi vic ct gim chi phY. Cc nghin cu v
85
thi gian v ng lc lm vic cn c tin hnh m bo cc cng nhn lm
vic hiu qu v chi phY v tit kim thi gian; hot ng ca mi doanh nghip
u cn m bo tYnh hiu qu ca cc chi phY b ra. Cn trnh xy ra s trng lp
hoc tr hon v cng vic. C th thu nhng ngi lm vic bn thi gian lm
cc cng vic ngn hn, khng i hi k nng, vY d nh c th thu cc sinh vin lm
vic ngoi gi h vi mc lng ti thiu.
Tit kim chi phY c th c thc hin c bng nhiu cch khc nhau. Ngi lao
ng phi tt n v h thng my mc s dng in khi ra khi phng i n tra
hoc i hp, cc n ch li thi phi c s dng thay giy nhp, lin h vi cc cng
ty in thoi thng lng cc hnh thc gim gi in thoi ng di. Bn c th
lm mt s cng vic sau gim chi phY bu in:
o Xc nh gi v thi im c th tit kim chi phY nht gi th qung co
o Thay v s dng cc phong b ghi sn a ch v dn tem ngi nhn gi
li thng tin phn hi, bn c th s dng thl phn hi ca doanh nghip v
phong b cho php p dng phng thc ch phi thanh ton cc phY khi thc s
c s dng gi thng tin phn hi.
tit kim thi gian gii quyt vic gi th, hy thc hin cc cng vic sau:
o S dng my in a ch
o S dng my gp phong b
o S dng my chia thu ca bu in
o S dng my ng gi, phong b
o S dng mng xp
Cc khon chi phY pht sinh c hp l khng? Bn c th phi so snh xu hng quan
h gia chi phY u vo so vi tng chi phY, chi phY u vo so vi doanh thu, chi
phY in thoi so vi doanh thu.
Cc ti liu, dng vn phng, mu biu cn phi n gin ha hot ng ca
cng ty bn. S ch dn trn mu biu phi r rng, k c mc Ych v th tc. Cc
chng trnh c vi tYnh ha c th c s dng cho ph hp vi mc Ych ca ring
cng ty. Bn c th chun b cc mu biu c vi tYnh ha, c th iu chnh c
khi cn thit.
Trong vn phng, cn phi lm tt vic lp k hoch, thc hin v phi hp cc
hot ng khi pht sinh. Rt nhiu khch hng ln u tin tip xc vi bn ti vn
phng, do cn phi to ra n tng tt. Vic thit k vn phng v kYch c vn
phng phi da vo loi hnh kinh doanh, nhng phi m bo hiu qu. Khong trng
vn phng phi cho b phn l tn, kho, hm ngm. Phng hp, hi tho
cng cn c b trY. Cng cn phi c phng ngh, phng treo qun o v my c
ph. Cn phi b trY n sng hn ch s mt mi v nh hng n mt ca
ngi lao ng.
86
Trc khi mua cc thit b vn phng, phi kim tra k cc tYnh nng s dng. Ngoi
ra, bn phi xem ngi lao ng c thun tin khi s dng cc thit b hay khng.
C nn mua cc thit b qua s dng vi gi thp hay khng? Nu bn ch s dng
cc thit b vi cng cao ti mt s thi im trong nm, tt hn ht l bn nn
thu. Bn v gh phi thun tin, din tYch lm vic v t cc cng c cn
thit.
Bn cng cn c ch bo dng ph hp cho cc thit b v cng nn k cc hp
ng s dng dch v bo tr, bo dng cho cc my mc. Hy lp bo co theo di
cc cng c, bao gm s xeri, nh sn xut, mu, chi phY, ngy mua v ni s dng.
Nu chi phY sa cha ln n 20% hoc hn gi ca thit b th nn xt n ph-
ng n thay th.
4%
[o hi]G
Bn c th phi tham gia bo him bo v trc cc ri ro kinh doanh, bao gm
cc tn tht do ha hon, bo lt, m hoc t vong ca nhn s ch cht, nh cng
ca nhn vin, trch nhim sn phm. Bn phi xc nh cc ri ro c th xy ra,
nh gi xc sut xy ra tn tht, s tin c th b thit hi, s tin bo him cn v
c th tham gia, phY bo him ca mi loi hp ng, mc ri ro c th t gnh
chu cng nh iu khon ca hp ng bo him.
Bn phi thc hnh vic phng chng v gim nh hu qu ca ri ro, nh vic s
dng h thng phun nc bo chy t ng, cc dng c m bo an ton, bo h lao
ng. Bn c th chuyn ri ro cho i tc khc gim bt nhu cu bo him nh
thu sn xut tng b phn ca sn phm hoc s dng cc dch v chuyn bt
trch nhim v cc ri ro c th pht sinh (nh ri ro gy thng tt ca cng nhn, h hi
ti sn do ngp nc). Bn c th thu ti sn v theo , chuyn trch nhim mua
bo him cho i tc (ngi cho thu).
Tt hn ht l bn nn s dng mt i l t vn cho bn cc nhu cu v bo
him, v do tt c cc trch nhim sl tp trung vo mt ngi v bn cng sl c
iu kin gim chi phY. Khi bn s dng mt n bo him ton din, bn phi
yu cu chi tit ha mc phY ca tng loi hnh bo him c th. Hy l u gi y
thng tin v hp ng bo him, phY bo him, cc thit hi v bi thng. Hn na,
bn phi nh k nh gi xc nh gi tr th trng hp l ca cc i tng c
bo him. VY d nh bn c th tham gia bo him ring cho hng tn kho, do mc
phY bo him c th iu chnh nh k tng ng s lng hng tn kho. Kim tra
phm vi bo him thng xuyn khng phi tr phY bo him qu cao cho cc ti
sn b gim gi.
quyt nh la chn doanh nghip bo him, bn phi cn nhc cc yu t
sau:
87
l. Ch) nqn+ ti chEnh cKa ?n+ t4 =)o hiD;. Cng ty bo him c kh nng ti
chYnh thanh ton cc ri ro ln xy ra hay khng?
2. 7hu c!u v5 c/c d0ch vJ =)o hiD;. Bn c th cn n mt loi hnh bo him
c th, v nu vy nn la chn cng ty bo him chuyn mn ha trong lnh
vc bo him .
3. ?hi hE. Bn nn chn Cng ty bo him c mc phY rl nht cng nh mc khu
tr (min thng) thp nht cho cng mt phm vi bo him. Khi cn nhc v chi
phY bo him, trc ht phi xem xt tng mc phY (bao gm c phY u tin v
phY nh k) phi np v cc khon li chia c th c nhn. *Y4 c)nh +i/c: nu
nh mc phY thp khng th tng tng c, th vic thanh ton bi thng c th sl
khng thun li hoc dch v c th khng p ng c yu cu.
4. Ch) nqn+ i5u chsnh hN; vi =)o hiD;. Cng ty bo him c linh hot iu
chnh n bo him p ng cc yu cu c th ca bn? Cng ty bo
him c cho php bn b sung cc iu khon cn thit khng?
xc nh mc phY, Cng ty bo him sl phn hng doanh nghip theo mc
ri ro. Cc doanh nghip c xp loi ri ro khng cao gm ca hng kinh doanh
qun o trl em hoc cc thm m vin. Ri ro trung bnh l nh hng, i l bn t,
ca hng tp phm. Ri ro cao nh ca hng gas, bn ru, n trang.
Thng bo cho cng ty bo him cng sm cc tt khi c ri ro xy ra. Ch phi
thng bo cho cng ty bo him bng vn bn yu cu bi thng, trong km
theo cc s liu thng k, giy chng t, bng lit k hng ha.
Cn trnh tnh trng mua bo him vt qu gi tr, lm cho chi phY b ra cao hn
mc cn thit, hn na khi xy ra tn tht, mi cng ty bo him u c th ph
nhn trch nhim bi thng c bn v ch mun chi tr phn vt qu gi tr c bo
him bi mt cng ty bo him khc.
[o hi]G t>6ch nhiGR Bn phi chu trch nhim cho s s sut gy ra tai nn
hoc ri ro thng tt cho cc khch hng, nhn vin hoc bt k mt c nhn no c
lin quan n hot ng kinh doanh ca bn. VY d nh mt c nhn ng v b thng
do khim khuyt ca sn nh trong ca hng ca bn.
[o G thDc hin th$uR Cc nh thu xy dng thng mua loi bo him ny
m bo cam kt trung thc v nng lc thc hin cc ngha v theo hp ng.
Nu bn khng hon thnh cc ngha v cam kt, cng ty bo him sl bi thng
cho khch hng cc thit hi xy ra. Loi hnh bo him ny gip cc nh thu nh c
th cnh tranh c vi cc nh thu ln v ni ting do n m bo vic thc hin hp
ng.
T>6ch nhiG 2n phbG. Trch nhim sn phm pht sinh khi cc thit hi gy ra
cho khch hng xut pht do nguyn nhn ca sn phm hoc dch v m cng ty
bn cung cp. Lu rng c th ch bo him c mt s sn phm.
[o hi]G lQng t>ung thnhR Cng ty bo him sl thm tra tYnh trung thc ca
cc nhn vin. C nhiu loi bo him lng trung thnh khc nhau: bo him lng
88
trung thnh c nhn i vi tng ngi ring rl hoc bo him theo danh mc cc v
trY chc v c lac chn, hay bo him bao cho ton b lc l ng lao ng. Loi bo
him ny thng c duy tr lin tc v ch b huye b khi c yu cu ca cng ty bo
him hoc doanh nghip c bo him.
[o hi]G cho ng!i chP ch.tR Nu nh ngi ch s hu, i tc, hoc mt nhn
vin ch cht b thng tt hoc cht, cng ty sl c bi thng cho nhng tn tht
ca daonh nghip pht sinh do hu qu ca s kin . i khi, ngi cho vay sl yu
cu doanh nghip phi mua bo him cho ngi ch cht bo m kh nng tr n
ca doanh nghip.

[o hi]G ti 2nR Bo him ti sn bi thng cho cc tn tht v ti sn ca
doanh nghip. Ti sn ca doanh nghip bao gm bt ng sn (vY d cc to nh),
cc ti sn c nhn (nh thit b vn phng, my mc, hng tn kho). Bo him ti
sn bao gm cc loi hnh nh bo him ti sn ton din, bo him trm cp, bo
him chy, l lt, ma , bo...
[o hi]G t3n dng. Bo him tYn dng bao gm bo him tYn dng nhn th
v bo him tYn dng thng mi. Bo him tYn dng nhn th c bn cho ngi i
vay m bo nu ngi i vay b t vong, khon n sl c thanh ton. Bo him
tYn dng thng mi l hnh thc bo him sl bi thng cho bn nu nh khch hng b
v n, khng thanh ton c.
[o hi]G vHn chu,]n. Bo him vn chuyn bo him cho cc hng ho trong
qu trnh vn chuyn. Bo him ny c thit k v phn ln cc hng vn chuyn
khng chu trch nhim bi thng khi t tht xy ra bi cc thm ho t nhin nh l lt,
ng t.
[o hi]G t>6ch nhiG xe cN gi"iR y l loi hnh bo him bo m cho cc
trch nhim vi tai nn khi bn s dng phng tin vn ti trong hot ng kinh doanh,
k c trong trng hp bn s dng cc phng tin thuc s hu ca ngi khc phc v
cho hot ng kinh doanh ca bn. Phm vi bo him c th bao gm c m va, ho
hon, trm cp v trch nhim. Hy lu n cc iu khon loi tr nh loi tr t tht
v kYnh. Bn c th h thp phY bo him nu chp nhn mc khu tr cao hn
hoc tham gia kho o to li xe an ton.
[o hi]G t>6ch nhiG chungR Bo him trch nhim chung bi thng cho tn
tht xy ra do thong tt thn th hoc h hng ti sn ca ngi khc, chi phY y t pht
sinh do tai nn, cng nh cc chi phY php l c lin quan khc.
[o hi]G r Sbo hi]G vUt Gc bCi th!ngTR n bo him nhn bi thng cho
nhng tn tht c bit ln hn mc trch nhim ca cc n bo him c bn. VY
d khi c mt n bo him ti sn vi gii hn trch nhim 2 triu la, doanh
nghip c th mua b sung mt n bo him vi gii hn 3 triu la vt qu mc
2 triu c bo him bi n bo him ti sn. n bo him ny c s dng bi
c th gip cc doanh nghip bo him cho cc ri ro nghim trng vi mc phY thp.
89
[o hi]G bCi th!ng cho ng!i lao -ng. y l loi hnh bo him bi thng cho
ngi lao ng nu nh h b thng trong qu trnh lm vic. Ngi s dng lao ng
theo quy nh ca php lut phi cung cp cho ngi lao ng iu kin v cng c
lao ng an ton cng nh cnh bo cho ngi lao ng v nhng thit hi c th xy
ra trong qu trnh h lm vic. Nu ngi s dng lao ng khng thc hin y
cc yu cu trn sl pht sinh trch nhim php l. Trch nhim ca ngi s dng lao
ng sl gim i nu nh li l do ngi lao ng khng cn thn hoc mt ngi lao
ng khc chu trch nhim v nhng thng tt .
[o hi]G gi6n o@n )inh doanh. Nu nh hot ng kinh doanh ca bn b gin
on do cc thm ho, bn sl b mt thu nhp. Hn na, bn vn cn phi tr chi phY
kinh doanh. Cng ty bo him sl thanh ton c thu nhp b mt v cc khon chi phY
pht sinh.
[o hi]G lUi nhuHn v hoa hCng. Loi hnh bo him ny bi thng li nhun
hoc hoa hng b mt do cc hng ho b h hng.
[o hi]G c6c gi, t! cY gi6 t>L. Bo him cho cc giy t c gi tr sl bi thng
cc thit hi do b mt hoc h hng cc vn bn quan trng.
[o hi]G lsi ngh nghip. Bo him cho cc hot ng chuyn mn nh k ton,
kim ton, i l bo him, k s, kin trc s.
[o hi]G tin thuJ nh. Loi bo him ny bi thng cho bn trong trng hp ngi
thu nh ca bn khng tr c tin thu.
Bo him nhn ht v sc khol. Bo him nhn th v sc khol bo him cho
cc trng hp m au hoc t vong ca ngi ch doanh nghip hoc cc nhn vin.
Phm vi bo him thng bao gm bo him y t c bn, bo him iu tr thit
yu, bo him nhn th. Bo him ye t v sc khol thng chi tr cho vic nm
vin, xt nghim v cc phng n iu tr hoc chm sc c bn. bo him nhn
th chi tr cho gia nh ngi lao ng khi ngi lao ng b t vong. Bn cng c th
mua bo him Nin kim bo m lng hu cho ngi lao ng. Bo him cho c
mt nhm ngi trong doanh nghip sl c mc phY rl hn so vi vic bo him cho
tng c nhn ring ll.
4*
56c 2 26ch `uan t>Kng
C rt nhiu s sch quan trng cn thit theo di qu trnh hot ng kinh
doanh ca doanh nghip. Nhng s sch ny gm s bn hng, s dch v, s theo
di mua hng v s theo di thit b. Ngoi ra, bn phi l u gi cc chng t k ton
(nh ho n, phiu chi), bng lng, s bo him v cc h s c nhn. Cc loi s
ny c trnh by c th cc phn khc trong ti liu.
90
cc ti liu v s sch phi c lu gi an ton trc nhng ri ro, bn phi sao
thnh nhiu bn v lu gi cc a im khc nhau. Khi c mt ti liu b hng, bn
c th s dng bn khc.
S bn hng c th s dng o lng hiu qu ca cc phng bn hng hoc
nhn vin bn hng. S bn hng c th cho bit phng ban no thu c nhiu li
nhun nht, phng ban no hot ng st bin nht, nhn vin bn hng no bn c
nhiu nht v tng quan gia mc lng vi doanh s bn hng ca h, so snh kt
qu bn hng gia cc c nhn vi nhau.
S bn hng c th c ghi chp di nhiu hnh thc nh tng s tin thu c,
tng s phiu t hng hoc doanh s ca tng c nhn. Doanh s ca phng c
th c ghi nhn thng qua cc tiu chY chYnh nh lng tin thu c, lng n t
hng ca tng phng ...S bn hng ca cc c nhn c th c thc hin bng cch
yu cu cc c nhn bn hng t xc nhn mi n t hng bng cch s dng m
s c nhn khi nhn ng k v thanh ton n hng.
S dch v lu gi cc loi hng ho m khch hng chuyn n thc hin cc
dch v. Nu nh hng ho vn ang trong giai on bo hnh, chi phY sa cha sl
do nh sn xut chu. Nu ni dung sa cha khng thuc trch nhim bo hnh, chi
phY sa cha sl do khch hng thanh ton. Mc Ych ca s dch v l m bo
thc hin cc giao dch hiu qu, hn ch thit hi ca hng ho cng nh thu hi c
cc khon phi thanh ton ca khch hng hay nh sn xut. Mi dch v cn c mt
bn ghi, bt k l dch v thuc trch nhim bo hnh hay khng, trong phi
ghi r cc cng vic lm. PhY sa cha cng cn c chun ho thun li khi
ghi s v m bo cng bng cho tt c khch hng. Cn tham kho gi sa cha
thng thng ca nh sn xut.
S mua hng kim sot vic mua bn v m bo cc khon thanh ton u
ng hn. Ho n hng ngy cng phi c lu gi theo tng thng. Ho n cn phi
lu theo ngy n hn thanh ton m bo c th kim tra hng ngy xem ho
n no cn thanh ton. Sau khi thanh ton, cc ho n cn c lu tr theo th t
A, B, C v ghi s kim tra v ngy thanh ton trn ho n .
Vic lu gi cc s sch theo di thit b l rt cn thit i vi doanh nghip, bao
gm cc thng tin chYnh nh ngy mua, miu t, chi phY, gi tr th trng hp l (nu
bit), khon tr ngay, tr gp hng thng, s d, khu hao lu tYch. Nhng thng tin
ny rt cn thit cho vic kim sot ni b, ghi s, bo him v thay th.
4/
Tin hKc ho6 doanh nghip nh
My tYnh sl gip tng ng k nng sut ca doanh nghip thng qua vic h thp
chi phY s sch, cung cp kp thi v chYnh xc cc thng tin cho vic ra quyt
nh. Trc ht, cn thu cc chuyn gia tin hc phi hng dn ngi ch v cc cn b
cch s dng phn mm v phn cng.
9l
Trc khi mua mt h thng my tYnh, ch doanh nghip nh cn xem xt nhu cu
ca doanh nghip v s lng, cc ng dng, cc loi phn mm cn thit. Ngoi ra,
cn cn nhc thm cc yu t nh cc yu cu v thng tin, khi lng giy t, mc tng
trng d kin. Khng nn mua cc h thng c th nhanh chng tr nn li thi. Tuy
nhin, vi cc doanh nghip mi, c th la chn hnh thc thu dch v.

My tYnh c th c s dng trong rt nhiu lnh vc, bao gm x l cc giao
dch kinh doanh, ghi s, chun b bo co ti chYnh v hon thu, ghi s v kim
sot hng tn kho, mua hng v chun b cc bo co cho khch hng, nhn vin bn
hng, chun b cc bo co c bit nh cc ti khon ca khch hng c, phn tYch
ti chYnh, lu tr thng tin, tp hp cc th in t, ln k hoch, tYnh ton v lin kt cc
ile d liu.
Phn mm k ton (nh Quickbooks v Peachtree) gip ghi chp tt c cc hot
ng kinh doanh, k c vic ghi cho cc giao dch n vic duy tr s ci. Phn
mm c rt nhiu module khc nhau vY d nh tin mt, ti khon phi thu, hng tn
kho, ti khon phi tr, h thng lng v ti sn c nh.
Phn mm bng tYnh nh Excel hoc Lotus l-2-3 c th phc v cng tc d
on, lp ngn sch, phn tYch Nu th khi thay i cc gi thuyt (VY d nh tc
ng ca dng sn phm chin lc i vi kh nng sinh li hoc thay i ca doanh
thu tc ng nh th no n li nhun), phn tYch dng tin, im ho vn.
H thng qun l c s d liu ( vY d nh Access) l vic thu thp c t chc i
vi cc thng tin sn c lin quan m c th c s dng trn c s tun hon. VY d
l cc s sch hng, hng tn kho, cng nhn vin. Chng trnh c s d liu cho
php bn c th nhp, iu chnh, la chn, sp xp, chnh sa d liu ...
Phn mm lp k hoch v chun b cc bo co thu, phn mm thanh ton l-
ng hin nay c s dng rng di, cc phn mm phn tYch ti chYnh nh qun l
tin mt, d on thay i chYnh sch hoc phn mm u t cng l nhng ng
dng ph bin.
Cc chng trnh phn mm phc v vic ra quyt nh cng hu Ych v n th
hin c cc vin cnh kinh doanh trong tng lai, t c th gip bn ra cc quyt
nh chin lc. Chng trnh sl nh gi quyt nh, hng dn bn ra cc quyt nh
sng sut v a ra li gi bn cn nhc iu chnh cc vn cn thit.
Ngoi ra cn c rt nhiu chng trnh phn mm khc nh chng trnh nghin cu
marketing, phn mm ho, phn mm lp k hoch, phn mm theo di thanh
ton ... m doanh nghip ca bn c th s dng h tr hot ng kinh doanh.
Bn nn la chn phn mm trc, v n sl xc nh phn cng no cn thit
chy chng trnh phn mm . Tt nht l nn la chn phn mm tng th c
th chy c trn hu ht cc loi my tYnh. Phn mm tng thYch BM l s la chn
tt nht.
92
Cc chng trnh phn mm c sn, c mc Ych chung cn cn nhc trc khi
tYnh n cc phn mm chuyn dng hoc xy dng phn mm ring. Cc phn
mm c sn thng c chi phY rt thp. Tuy nhin, cng cn lu khi la chn phn
mm gi rl v cc ng dng c th b gii hn hoc cht lng khng tt, thiu linh
hot, hoc ti liu hng dn khng r rng.
Chun b bng lit k cc phn cng cn chun b s dng phn mm m
bn d nh mua bao gm cc yu t cn thit sau: b nh, b nh m rng, mn
hnh, h iu hnh, a, a, tc , ph kin, thit b ngoi vi. Trn c s
danh sch , hy la chn phn cng tng thYch vi cc phn mm m bn la
chn. Ch rng phn cng c th cung cp rt nhiu thit b km theo. Bn sl phi
mua thm cc thit b khc nu thy cn thit.
Sau khi mua c chng trnh phn cng v phn mm l lc tin hnh ci
t v trin khai h thng. Qu trnh trin khai thng tn nhiu thi gian v c thl
pht sinh cc trc trc. Cch tt nht trin khai cc phn mm v ng dng l
dnh khong vi tun hc v trin khai tng module. VY d nh phn mm k
ton, ti khon phi thu sl c hc v trin khai thng u, phn tr lng c thc
hin vo thng th hai, hng tn kho thng th ba. Cc nhn vin sl s dng chng
trnh phn mm phi tham gia sm vo quy trnh ny. Ban u, chng trnh tin hc
ho c th c li hoc sai st, do cn phi thc hin sao lu bng tay trong vi
tun. Mua hp ng bo him cho h thng mi, bao gm c iu khon thay th.
Cn phi lu tr thng tin trn 2 a phng a th nht b hng. Hai a
ny phi lu tr hai ni khc nhau.
Sau khi h thng c trin khai, n cn c kim tra thng xuyn m bo
tun th cc chun mc hot ng, vY d nh tc v chYnh xc ca cc bo co.
Nu ch c mt s cn b c tip cn d liu, hy kim sot qu trnh truy cp
vY d nh t mt khu chng hn.
Bn c th s dng phng thc truy cp trc tuyn ly cc thng tin v kinh
doanh v ti chYnh, cng nh t hng. Hin nay, c rt nhiu c s d liu, vY
d nh cc thng tin v u t, bn hng, thu v d liu ngn hng.
Nu khc khu vc, cc my tYnh c th lin kt vi my tYnh trung tm, gi th
in t, cho php chuyn cc loi tin nhn t mt vn phng ny ln my tYnh khc.
#h$n A & 0un l1 nguCn nh;n lDc
Mc tiJu hKc tHp8
Sau khi nghin cu phn ny, ngi hc cn c kh nng:
l. Thc hin quy trnh tuyn dng
2. Pht trin h thng qun l nhn vin
93
44
0u, t>Fnh tu,]n dng
Cc bc trong quy trnh tuyn dng bao gm xc nh nhu cu nhn s, m t
yu cu cng vic v a ra tiu chun tuyn dng ti thiu, phng vn, v tip nhn
. xc nh c nhu cu nhn s, bn cn phi bit mc tiu kinh doanh phi hon
thnh ca Cng ty l g v phi chia tch mc tiu thnh nhng nhim v c th.
Sau bn sl quyt inh xem nhng ngi c phm cht nh th no th ph hp vi
mi nhim v v mt bao nhiu gi hon thnh c nhim v . Bn hy son ra
mt danh sch bao gm nhng v trY cn tuyn dng, yu cu v trnh v thi
im bt u cng vic ti mi v trY.
Bn nn chun b bn m t chi tit v cng vic ti mi v trY tuyn dng, lit k
nhng yu cu ca cng vic, tn ngi gim st, nhng yu cu v trnh chuyn
mn v kinh nghim, yu cu v kh nng i li, gi lm vic, v quy nh lm thm
gi.
Thng chc trong ni b ln v trY c nhu cu lun lun l mt iu c Ych i vi
vic khYch l tinh thn trong cng ty; ngoi ra, bn cn c th tit kim c chi phY
tuyn dng. Bn cng c th tuyn dng t cc i th cnh tranh; iu ny sl lm
i th cnh tranh ca bn b thit hi. Cch thc ny cn c th gip bn thu c
nhng thng tin bY mt c Ych cho cng ty ca mnh.
Quy trnh tuyn chn bao gm nhng bc sau:
l. Qn+ lkc Xn+ cf vin" Trong bc ny, bn cn lt qua h s ca cc ng c vin
v la chn nhng ng c vin p ng c cc tiu chun ti thiu bn t
ra mi h i phng vn.

2. mh_n+ vFn. Bn cn chun b trc ni dung v cc cu hi cho bui phng
vn, chun b bng im nh gi theo cc nhm tiu chun chYnh nh tYnh
cch, kin thc, v k nng giao tip. Hy sp xp bn c th thc hin
bui phng vn mt cch lin tc. u cu ng c vin in vo n trc bui
phng vn v bn cn c n trc cuc gp m bo bit c nhng
ni dung m bn cn tp trung hi trong bui phng vn.
3. 'hn+ =/o trRn+ tu4Dn" Kim tra li thng tin v ng c vin qua nhng ngi gii
thiu v cc ti liu b sung trc khi thng bo trng tuyn. Bn nn thng bo
trng tuyn bng cch gp trc tip hay qua in thoi hn l thng bo bng
th, bi v s giao thip c nhn bao gi cng l tt nht. Bn ch nn nghi
vi ng vin mc lng thp hn khong l0% so vi mc m bn ngh anh ta hay
ch ta sl chp nhn, vi iu kin l mt mc tho ng. Bn lun c th
tip tc tho thun sau vi h. Ngoi yu t lng, bn hy nhn mnh vo nhng
mt tYch cc khc ca cng vic, vY d ch phc li, mi trng lm vic,
v c hi thng tin.
94
Theo quy nh ca lut c hi lm vic cng bng, bn khng c php phn
bit cc ng c vin theo chng tc, tn gio, hay gii tYnh.
Bn c th tm cc ngun tuyn dng theo cc hnh thc sau:
l. 'ru45n ;in+" Phng php ny d dng thc hin v tn Yt chi phY nht
trong cc phng php. Cc nhn vin trong cng ty hay nhng thnh vin trong
cc hip hi ngh nghip c th gii thiu nhng ng c vin ph hp. Nhc
im ca phng php ny l bn khng tip cn c nhiu ng c vin tim
nng.
2. ?n+ t4 +ii thiu vic l;. Bn sl tr phY cho cng ty gii thic vic lm nu
bn tuyn c ngi lm vic. Tuy nhin, mc phY c th sl kh cao. Nhng ng
vin gi n bn c cng ty gii thiu vic lm sng lc theo s ph hp vi
cc yu cu cng vic.
3. ^u)n+ c/o" Bn c th ng qung co trn bo, tp chY, v cc n phm thng
mi. Bn c th s dng hnh thc qung co n ch c s hiu qung co
ngi c khng nhn bit c cng ty ca bn. Tuy nhin, qung co n sl thu
ht s lng ngi tr li Yt hn cc hnh thc qung co khc v cc ng c vin
thng mun bit v cng ty m h sl tham gia d tuyn. u im ca qung
co l bn c th nhanh chng nh v c ng c vin; t l phn hi thng
kh cao, bn c th la chn c ng c vin ph hp.

4. 'rGn+ Ni hkc" Khi bn n cc trng i hc tuyn dng, cn nhn mnh
v cc vn tinh thn trch nhim, kinh nghim, v s tin b nhanh chng.
Tuyn dng ti cc trng i hc bn sl tit kim c chi phY gii thiu vic
lm.
5" '[ chXc n+h5 n+hi" Mt s t chc ngh nghip cho php bn qung co
tuyn dng trn cc n phm ca hip hi. iu ny em li li Ych l bn
nhm c n i tng c gi m bn quan tm.
Bn c th s dng lc lng lao ng tm thi cho nhng cng vic tm thi. Li Ych
ca vic ny l em li cho bn s linh hot, bn ch cn s dng khi cn thit, v
khng cn phi c ch phc li g khc. Nhc im ca bin php ny l thng
bn phi tr lng theo gi vi mc cao, khng c s cam kt lm vic lu di ca ngi
lao ng, v gim thiu kinh nghim lm vic ca ngi lao ng trong cng ty ca
bn.
95
47
0un l1 nh;n viJn
Ngun lc quan trng nht i vi cng ty ca bn chYnh l lc l ng nhn vin c
trnh . Bn cn phi thit lp c mt mi quan h n v chuyn nghip gia bn
v nhn vin ca mnh, v bn cn gp g nhn vin ca mnh mt cch thng
xuyn. Nhng nhn vin gii cn phi c khen thng v phi c tha nhn khng
ch bng vic tng lng bng m c vic c thng tin.
Bn cn phi tr lng cho nhn vin mt cch hp l. Nu mc lng bng qu thp,
tinh thn ca ngi lao ng sl sa st v h c th sl ra i. Nu p dng mc lng qu
cao, bn sl lm cho sn phm ca cng ty mnh km tYnh cnh tranh v bn sl b
mt i nhng khon tin khng ng mt. bit c mc lng v cc phc li in
hnh trong ngnh ca mnh bn c th tham kho cc t chc ngh nghip, phng
thng mi a phng, Cc thng k lao ng M, v nhng nh tuyn dng. Tin th-
ng cn c tYnh da trn mc hon thnh cng vic ca ngi lao ng v/hoc
mc li nhun ca cng ty. Sl rt tt nu bn c th xem xt ch l ng bng c 6
thng l ln. Khi xem xt ch i ng i vi ngi lao ng, bn khng phi ch
cn nhc v mc lng m cn phi xem xt c cc ch phc li khc (vY d, ch-
ng trnh chm sc sc khe, chng trnh hu trY). Phn ln cc chi phY phc li c
khu tr khi tYnh thu. Cc yu t khc cng khng km phn quan trng l tYnh
an ton ca cng vic, iu kin lm vic, v s gi lm vic, tha c lao ng (vY
d, ngh m, ngh php), a v cng vic (vY d, chc danh cng vic), v vic
c tn trng nhn phm cng nh c tha nhn cc ng gp. Thng thng, sau l
nm lm vic ngi lao ng c ngh php 2 tun v sau l 3 tun mi nm.

quyt mt nh mc lng c th, bn cn xem xt cc yu t sau:
Mc lng cn phi cn c trn nng sut lao ng v mc hon thnh cng
vic ca ngi lao ng.
Tr lng cao hn cho nhng ngi c nhiu kinh nghim hn v gn b vi cng
ty lu hn.
Mc lng cn c iu chnh cn c trn cc yu t cung/cu.
Mt ngi ang lm cng vic thp hn trnh ca h cn c chuyn n v
trY thYch hp hn.
V quyn li ca chYnh mnh bn cn phi c gng thc y tinh thn lm vic
ca ngi lao ng, v khi h sl lm vic hng say hn v mc tiu ca cng ty sl
t c mc cao nht. Thiu ng lc lm vic cn thit sl dn n s mu
thun trong cng vic, cht lng cng vic khng m bo, mc thay th lao ng
cao, vng mt khng c l do, v n lm tr gi.
Bn c th gim thiu cc vn v k lut bng cch m bo cho tt c ngi
lao ng u bit v ni quy ca cng ty cng nh l do ca nhng quy nh .
Mc tiu chung cn phi c xy dng da trn lng tin v s cm thng. Nhng ni
quy v quy nh v yu cu cng vic, x l cc trng hp vng mt khng r l do,
n mun, trm cp, v say xn cn phi c a ra mt cch hp l v r rng. Hnh
96
thc x l i vi cc trng hp vi phm k lut cn phi thng bo rng ri. Sl tt hn
nu c ngi ch cng ty v ngi lao ng cng nhau xy dng ni quy cng ty v quy
nh hnh thc x pht i vi cc trng hp vi phm ni quy . Trong nhng trng
hp c tnh tit gim nh, bn c th x l khc vi iu quy inh; tuy nhin, bn
cn phi lu trnh s thin v. Bn cng cn phi ci m i vi nhng ngh ca
ngi lao ng lin quan n hp ng lao ng.
C rt nhiu lut v ngi lao ng lin quan n nhng vn nh mc lng ti
thiu, s gi lm vic ti a, v chng phn bit i x trong cng vic, v vy bn
nn tm s t vn ca cc chuyn gia chuyn ngnh (vY d, lut s chuyn ngnh lao
ng, chuyn gia v nhn s).
Trc khi sa thi mt nhn vin v mt l do no , nn cho h Yt nht mt cnh
bo. Nu bn nht thit phi ui vic mt ngi lao ng, hy lm iu vo cui
ngy lm vic, b trY cuc gp vi ngi sao cho khng b ngt qung v hy gii
thYch k cng l do bn phi lm nh vy. Hy t ra kho lo trnh nhng tc ng
xu do vic sa thi v phn ng ca ngi b sa thi i vi nhng ngi lao ng khc.
Tt hn l bn nn tr ngi lao ng tr cp thi vic v cung cp cho h bo him
tht nghip. Nu bn tin tng vo ngi b sa thi, c gng tm cho ngi mt cng
vic khc.
Trc khi bn nh thu lao ng tm thi, hy s dng bin php tr lng lm thm
gi cho lc lng nhn vin ang c. Lao ng tm thi c th c thu trong trng hp
bn c mt n t hng gp, mt s thi im c tYnh thi v, ai trong s nhn
vin ca bn b m, hoc c s tng t xut trong khi l ng cng vic. Tuy nhin,
vic s dng lc lng lao ng ny cng c nhng hn ch, l ngi lao ng tm
thi khng hiu r v hot ng ca cng ty, chi phY tng thm do bn phi tr thm
chi phY cho cng ty gii thiu vic lm.

Bn c th lin h vi cng ty gii thiu vic lm tm thi c lc l ng ngi lao
ng c kinh nghim; nhng ngi lao ng c th c cng ty gii thiu vic
lm mua bo him. Thng bo cho cng ty gii thiu vic lm nhu cu ca bn, v
cung cp y thng tin v cng vic, khong thi gian bn cn ngi, trnh v
k nng yu cu, ngnh ngh ca cng ty bn, v trang thit b vn hnh ti cng s.

Khi ngi lao ng tm thi n nhn vic, bn nn:
t ra cc yu cu c tYnh kh thi
Thng bo cho lc lng lao ng thng xuyn bit.
B trY gim st ph hp gii thYch cho h hiu vic cn lm.
Hy kin nhn, bi v ngi lao ng thng xuyn cn phi c thi gian lm
quen vi cng vic.
Ln k hoch lm vic.
Chun b sn sng cc trang thit b cn thit.
#h$n %E & o@i hFnh doanh nghip
97
Mc tiJu hKc tHp8
Sau khi nghin cu phn ny, ngi hc cn c kh nng::
l. Bit c cch m mt ca hng i l nhng quyn.
2. Hiu v a c vY d v kinh doanh dch v.
3. Pht trin v thit k mt ca hng bn ll.
4. Gii thYch vai tr v mi quan h ca ngi bn bun
4<
M( @i l1 nhUng `u,n
i l nhng quyn l s cp php bn hng ha hay dch v ca mt cng ty
mt khu vc no . C nhiu loi hnh kinh doanh theo hnh thc i l nhng
quyn, bao gm dch v nh hng, i l du lch, v dch v gii trY; c th k
n mt vi vY d in hnh nh Dunkin Donuts, McDonalds, v Baskin-Robbins.
Trn nhng t bo hng ngy nh Thi bo Ne ork, Tp chY ph all thng xut hin
nhng mc qung co v i l nhng quyn.

Vi mt ca hng i l nhng quyn, ngi ch ca n vn ch cn kinh doanh
nh nhng li c hng li th t hng ln, s dng c tn tui, sn phm, hay dch v
ni ting ca hng nhng quyn kinh doanh. Nu bn m mt ca hng i l nhng
quyn, kh nng thnh cng sl cao hn so vi vic bn bt u t con s khng.
Trc khi k tha thun i l nhng quyn, bn cn tham kho thng tin ti Cc kinh
doanh hiu qu, ngn hng a phng, v Phng thng mi. ng thi, bn cng cn
phi tm hiu xem c bao nhiu ca hng i l nhng quyn cnh tranh i vo hot
ng.
Chi phY mua quyn kinh doanh ban u, bao gm chi phY o to, h tr
marketing, nghin cu sn phm, v chi phY s sch k ton, c th ch thp mc
5 000 la, nhng cng c th ln n vi triu , ty thuc vo s ni ting ca
cng ty nhng quyn. (Bn cng sl c h tr v h thng qun l v c gim gi u
vo.) Ngoi ra, thng th bn sl cn phi tr tin bn quyn tYnh theo doanh s v
phY cho vic qung co v cc chYnh sch khuych trng. Tng chi phY c th sl rt
ln, khin cho mc li nhun sl tr nn thp hn so vi vic bn t kinh doanh c lp.

Trong vic quyt nh c loi hnh kinh doanh i l nhng quyn, bn nn chn
ngnh ngh m bn cm thy hng th. Liu bn c ph hp vi ngnh ngh khng
xt trn c phng din ngh nghip v c nhn? Bn cn xem xt vng i ca sn
phm, tc tng trng, nhu cu sn phm, v cc yu t nhn khu hc. Nn la
chn ngnh chYn mui hay ang tng trng, ch khng phi ngnh ang trn
suy thoi.
Hy lin h vi cng ty nhng quyn m bn quan tm theo cch trc tip hay qua
mi gii. Bn c th lin h vi Hip hi cc nh kinh doanh i l c quyn quc t,
98
s l350 i l Ne ork, N.., ashington, D.C. 20005. Hip hi ny gip bn xem
xt mt cch ttng th s hp l gia s tha thun vi mc gi c. Mt cun sch kh
tt cho bn bit tn, a ch, v tt c nhng thng tin cn thit v cc cng ty nhng
quyn, l cun Cm nang cc c hi kinh doanh i l c quyn (ashington,
D.C.: .S. Nh in chYnh ph). Nhng cun sch hu dng khc l Danh b cc cng
ty nhng quyn (Nh sch Pilot , s 347 i l th nm, Ne ork, N l00l6) v Nin
gim cng ty nhng quyn (Nh xut bn no, s 736 Ph trung tm, Leiston, N
l0942)
Trc khi k hp ng kinh doanh i l nhng quyn, bn hy thu thp nhng thng
tin s b v hng nhng quyn kinh doanh. Lut kinh doanh i l nhng quyn ca
ban thng mi lin bang quy nh cc cng ty nhng quyn cn phi cung cp cho
bn tn v a ch ca Yt nht l0 ca hng i l nhng quyn gn ch bn nht.
Bn hy hi kin v hng nhng quyn t cc ca hng i l nhng quyn ny.
Ngoi ra, theo quy nh ca ban thng mi lin bang, hng nhng quyn kinh
doanh hoc cng ty mi gii nhng quyn phi cung cp cho i l nhng quyn tim
nng bn bo co cng khai chi tit v hng nhng quyn vo ngy sm nht trong 3
ngy sau:
l0 ngy trc khi thanh ton.
l0 ngy trc khi k kt hp ng.
Vo ln gp g trc tip u tin gia hng nhung quyn v i l nhng
quyn.
Lut ca ban thng mi lin bang yu cu nhng iu sau:
Hng nhng quyn phi cung cp cho i l nhng quyn tim nng thng bo
xc nhn thu nhp nu hng nhng quyn tuyn b v mc thu nhp m ngi
mua quyn kinh doanh c th trng ch. Thng bo xc nhn thu nhp phi -
c cp nht sau mi 90 ngy phn nh thng k v thu nhp thc t. Hng
nhng quyn phi chu trch nhim dn s cho bt c tuyn b sai no.

Hng nhng quyn phi cung cp cho i l nhng quyn bn sao tha thun Yt
nht 5 ngy trc khi hp ng c k kt.
Bo co cng khai phi bao gm nhng thng tin sau:
Tn v a ch hng nhng quyn kinh doanh.
Lch s t tng hnh s v dn s i vi hng nhng quyn.
Tm tt v ban gim c.
Bo co ti chYnh ca hng nhng quyn trong vng 3 nm trc
Nhng s liu thng k trc ca hng nhng quyn, bao gm s i l c
quyn ang hot ng, s lng chm dt hp ng bi l trong 2 bn, v s lng
t chi ti tc.
Hnh thc thanh ton, bao gm phY ban u v phY thng nin.
M t dng sn phm v th trng
99
Thi hn nhng quyn.
iu khon chm dt hiu lc v hy hp ng nhng quyn
Hn ch i vi i l nhng quyn, bao gm hn ch v a bn hot ng v
mt hng c bn.
Ngha v ca i l nhng quyn
Hnh thc v chi phY o to.
Tha thun cp vn bao gm mc li sut v th chp.
Tha thun v s hu trong hp ng nhng quyn kinh doanh cng khng c
nh; i l nhng quyn c th c hoc khng s hu ti sn. T l doanh thu m
i l nhng quyn cn phi chuyn li cho hng nhng quyn cng linh hot.
Hy s dng lut s v mt chuyn gia k ton t vn cho bn trong vic nh gi tt
c nhng khYa cnh khc nhau ca hp ng nhng quyn.
l00
4=
Doanh nghip dLch v
Cng ty kinh doanh dch v c ngun doanh thu ch yu l t cc khon phY thu
c t cc dch v cung cp cho khch hng; mt vi hnh thc kinh doanh dch v
tiu biu l dch v bo hnh v s cha chuyn dng, dch v sc khe v nh
iu dng, thm m vin, dch v git kh, dch v gii trY,v cc hng t vn ti
chYnh (vY d, nh mi gii). S thnh cng ca ngnh kinh doanh ny ph thuc vo
ngi ch v k nng ca ngi lao ng. Ri ro trong ngnh ny l liu bn c tm c
mt ngnh dch v ph hp vi tYnh cch v k nng ca mnh hay khng. c im
ni bt ca kinh doanh dch v l bn khng cn phi c nhng khon u t ln
vo ti sn c nh.
Hy m bo cung cp dch v c cht lng vi mt mc phY hp l. Ngoi ra, bn
lun lun phi bo hnh cho dch v ca mnh chim c lng tin ca khch
hng.
Khi bt u kinh doanh mt cng ty dch v, bn hy cng b khai trng (vY d
trn mt t bo a phng) v a ra mt chYnh sch khuyn mi khuyn khYch
khch hng s dng dch v ca bn. VY d, min phY t vn doanh nghip ln u
tin hoc thay du min phY. Hy m bo l tn cng ty ca bn c lit k trong
danh b in thoi nhng trang vng.

Trong ngnh kinh doanh dch v, vic gii thiu c nhn l ngun khch hng tt
nht. Hy lun t ra trung thc v ci m, trnh dng nhng th thut cc oan.
Bn hy kim tra li cc quy nh ca a phng v lin bang nh hng n
ngnh kinh doanh ca bn bao gm mc lng ti thiu, cng vic cng bng, vn
an ton v cc him ha, quy nh v quyn hu trY.
4?
5ea hng b6n lt
Mt ca hiu bn ll nh khng th no cnh tranh c vi dy chuyn bn ll trn cc
phng din v phong ph ca mt hng, gi c, v kim sot chi phY. Ngi bn ll
nh nn tp trung vo nhng loi hng ha c o, mi trng mua hng hp dn, v
dch v c nhn. Bn nn chuyn mn ha lm cho ca hng ca bn c bit;
khch hng n mt ca hng bn ll nh tm nhng hng ha hay dch v m h
thng khng tm thy nhng ca hng dy chuyn. Bn hy quan tm n khu
v ca khch hng v phc v vo gi gic thun tin; th hin s nh gi cao ca
bn v cng vic ca khch hng. Bt c s khiu ni no ca khch hng cng phi
c gii quyt nhanh chng v c tin cy tha ng. i vi khch hng thng
xuyn bn cn phi c u i trong vic thanh ton cc hng ha t tin. Hy trung
thc vi khch hng vY d gii thiu cho khch hng nhng mt hng c gi thp hn.
Bn cng nn a ra thi hn bo hnh di hn so vi i th cnh tranh v dch v sa
cha cho phm vi cc hng hc rng hn.
l0l
Nhn vin bn hng cn phi chn thnh, trang b thng tin tt, v n mc thYch
hp. Hy nh nguyn tc khch hng lun lun ng. Nu c mt t khuyn mi gim
gi c bit, phi m bo n thc s c gi tr vi khch hng.
Khi c nhng ca hng cnh tranh, bn cn b trY ca hng ca bn sao cho thun
tin vo v ra (vY d khi c 3 trm xng quanh trm ca bn). Khch hng khng
thYch phi ngi trong xe ch i. Khong gia ca mt khu c th l v trY thun
tin hn v cng c th c gi thu thp hn.
Ca hng bn ll cng c th ch chuyn bit bn mt loi sn phm. Nu ngay
cnh c nhng ca hng cnh tranh, bn nn c gng ca hng mnh cung cp
cho khch hng mt s la chn tt hn, ty tng tnh hung m bn c th kinh
doanh dng sn phm cao cp hay bnh dn hn, v bn cng cn phi ch trng
n hnh thc trng by sn phm sao cho tht bt mt.
Bn nn bn nhng loi hng ha c thng hiu v c qung co mnh ml. Thng
thng kinh doanh nhng hng hiu danh ting thng em li mc li nhun cao hn.
Ca hng gi rl thng kinh doanh mt dng sn phm hoc mt vi dng sn
phm c lin quan n nhau, v thng l nhng mt hng c tc quay vng
nhanh. Bn cng c th gim bt chi phY nu thit k ca hng ca mnh theo hnh
thc ca hng t phc v.
Bn nn dng nhng bin hiu hoc t by hng gii thiu gi c v mt vi
loi hng ha hay dch v cung cp. T by hng cn phi lm cho tht hp dn v
cha ng nhiu thng tin.
Nhng mt hng thit yu nn t phYa sau ca ca hng (tr khi n ang -
c gim gi), cn nhng mt hng ty hng th nn xp xp v trY phYa trc ca
hng. Khch hng sl b li cun mua nhng mt hng ty hng trn ng h i n
chn mua nhng mt hng thit yu.
Bn nn xp xp cc khu mt hng khc nhau mt cch cn i. Gian hng ca
mt mt hng khng nn qu chnh lch so vi nhng mt hng khc, tr khi l bn
trng ch doanh s ln hn t mt hng . Hy t nhng mt hng cng knh vi
doanh s thp ra phYa sau; gian hng ca nhng sn phm c doanh s ln ln phYa
trc.

Hy nhc nh khch hng v nh k s dng sp ti i vi dch v ca bn nh
bo dng t v git thm.
Mi hnh thc kinh doanh ca hng bn ll u c nhng bY quyt ring. VY d,
trong mt ca hng bn qun o, phng th cn phi kYn o, chiu sng tt, v
c gng soi. i vi mt ca hng n ung, khch hng quen thuc thng mun mt s
sch sl v kYn o.
l02
4A
b6n buZn
Ngi bn bun l ngi hot ng trung gian gia nh sn xut v ngi bn ll. Phn
ln nhng hng bn bun mua hng ha vi s lng ln, lu gi hng ha trong kho v chia
thnh nhng l hng nh tip tc phn phi. Ngi bn bun cn phi phn ng
mau l v chYnh xc i vi nhng n t hng ll gi c khch hng trung
thnh.
Ngi bn bun cn phi bit nn tYch tr mt hng no, gim chi phY u,
nh gi hng ha nh th no, qung co v a ra th trng nh th no, nn pht
trin nhng dng sn phm no, bn sn phm khu vc no, s dng tYn dng mt
cch khn ngoan nh th no, cn phi lu tr nhng thng tin no, x l nhng tnh
hung tha hay thiu hng ha nh th no. Ngi bn bun c th cung cp nhng
thng tin rt c gi tr gip Ych cho ngi bn ll trong vic kinh doanh ca mnh nh xc
nh gi bn, cch thc bn hng, loi v mc hng ha tn kho cn duy tr, la chn
thit b, cp vn, v quyt nh a im t ca hng ph hp. Mt ngi bn
bun c tham vng pht trin mnh c th tr gip ti chYnh bng cch cho ngi bn ll
mua chu kho hng ha u tin vi cc iu kin tYn dng u i.
Qun l hng ha tn kho l mt vic rt thit yu. T l chu chuyn cao l yu
t quan trng m bo hng ha khng b lc hu; nhng mt hng m cn phi
c xc nh.
Hng ha tn kho c th c kim sot bng cc phng php (l) quan st, (2) nh
k kim k hng tn kho, v (3) ghi chp s sch lin tc. Mt cch l t ng nht l h
thng kim sot lng hng ha tn kho phi o lng c s lng thc t hin c i vi
mi mt hng, gi tr ca nhng mt hng , s lng bn, v s lng mua. Bi
v phng php quan st ch da trn s nh gi v trY nh, khng phi l mt ph-
ng php tt nn s dng. Phng php kim k hng tn kho l vic nh k kim
m s lng hng ha, n cho bn bit v tc chu chuyn hng ha v s l ng
hin c. Phng php ny gip bn nm c t l kinh nghim v lun chuyn ca
hng ha trong kho, tuy nhin n rt d sai st. Ghi chp hng tn kho lin tc l vic
ghi chp hng ngy s d hng tn, bao gm s lng mua, nhn, bn hng, v tr li.
S lng hng ha thc t trong kho c so snh vi s lng trn s sch, v bt c s
khc bit no cng cn phi c gii thYch. Vic qun l tt hng ha tn kho sl gip
tng tc chu chuyn, gim thiu cc hnh vi trm cp, v loi tr nhng hng ha
m.

L hay li cn c tYnh ton theo tng khch hng, loi hng ha, nhn hiu, gian
hng, v vng lnh th. Nhng n t hng ln gim thiu c cc chi phY tYn dng,
giao hng, v bn hng.
Mt ngi bn bun thnh cng phi l ngi c th cung cp c nhng sn phm
c o, cht lng cao, v c kh nng sinh li. Ngi bn bun phi a hng ha n
ngi bn ll mt mc gi c hp l h c th bn li mc gi cnh tranh. Ngi bn
bun c th nhn li hng ha m ngi bn ll khng th bn c.
l03
m bo hiu qu v chi phY, bn cn phi c cch sp xp khoa hc trong
kho ca mnh. Nhn hng, lu kho, tm n t hng, xp hng cho n t, v
vn chuyn hng ha cn phi c t chc khoa hc. Trong vic lu kho, bn cn
m bo tYnh kinh t v lng tn kho, s b sung hng, ni cc loi hng, v kh
nng ly c hng ha khi cn n.
Bn cn phi thng k chi phY theo tng khon mc. Mc chi phY tiu chun trong
ngnh ca bn l bao nhiu? Chi phY kinh doanh ca bn ang mc cao, thp hay
va phi? V sao? Bn cn phi kim sot chi phY kinh doanh ca mnh mt cch th-
ng xuyn.
Mt iu cng khng km phn quan trng l bn cn phi qun l tt vic m
rng kinh doanh theo a bn. Nu a bn qu rng, bn c th tn qu nhiu chi
phY so vi s lng n t hng thu c. Nu a bn qu hp, bn sl mt i doanh
thu ll ra thuc v mnh. Mc li nhun cng cn phi c xc nh theo tng a
bn, trn c s xem xt doanh thu v chi phY trn a bn . Trc khi nh m rng
kinh doanh n mt a bn no , bn hy nh gi mc cnh tranh v kh nng
cnh tranh c hiu qu ca bn trn a bn nh xm nhp.
Bn cng cn duy tr h thng kim sot chi phY hiu qu, k c vic gim thiu
chi phY vn chuyn. Bn c th s dng chung trung tm phn phi vi nhng nh
bn bun khc. Vic thu vn chuyn ngoi c th rl hn so vi vic bn mua v s
dng xe ti ring.
Vi t cch l nh bn bun bn nn gip ngi bn ll khng b ph sn khi h gp
phi kh khn v ti chYnh bng cch gia hn thi gian thanh ton hoc ni lng cc
iu kin tYn dng.
Danh sch a ch nhn th t thng xuyn ca bn khng nn bao gm nhng
khch hng ca nhn vin bn hng ca bn. Vi cch thc nh vy, bn vi t cch l nh
bn bun c th a ti nhng khch hng tt nht ca bn hng ha vi mc gi u i.
ng thi, bn cng khng nn gi bng gi ti nhng khch hng l i th cnh tranh
trc tip vi khch hng tt ca bn. Ngoi ra, nu bn gi th 2 ln, nhng sau mt
khong thi gian hp l, khch hng vn khng tr li, bn nn xa tn ngi ra khi
danh sch nhn th thng xuyn ca bn. Cui cng, vi phng thc t hng qua th
tYn, bn c th c c cc n t hng vi cc l hng mua bun ngoi khu vc bn
vn thng giao hng; trong nhng trng hp , bn cn yu cu ngi mua hng tr tr-
c chi phY vn chuyn.
Bn nn s dng my tYnh x l cc n t hng, ghi s sch, v theo di
hng tn kho. iu sl gip bn x l cng vic mt cch nhanh chng vi chi phY
thp v gim thiu cc sai st.
7E
[6n hng `ua th t3n
l04
tit kim thi gian v chi phY, rt nhiu khch hng mua hng qua cc ca-ta-l
(bn gii thiu danh mc sn phm). Cc ca-ta-l cho php khch hng c th mua
nhiu sn phm mt cch thoi mi. Kinh doanh bn hng qua th tYn c th em li
cho bn mc li nhun cao, nhng cng cha ng nhiu ri ro, thua l, v thm chY
ph sn.

Bn cn phi tm hiu xem liu loi sn phm bn nh kinh doanh liu c ph
hp vi hnh thc bn hng qua th tYn hay khng. Nu hng ha d h hng, hnh
thc bn hng qua th tYn l khng ph hp. Kh nng tn ti ca sn phm trong
iu kin t nhin nh th no? Bn cng cn phi bn c mt s lng sn phm
ln c th b p chi phY bn hng; vic in n v gi i cc ca-ta-l u l nhng
hot ng tn km tin ca.
Bn hng qua th tYn ch thYch hp vi nhng ngi sn xut c th cung cp hng
ha ng hn. Vic mua hng phi c m bo thc hin trc tip vi nh sn xut
trnh nhng khon chi phY trung gian; sn phm cn phi c la chn k cng
m bo l loi hng th trng c nhu cu, phi c cht lng, v c ngun cung
ng di do. Dng sn phm phi linh hot p ng c vi cc sc p cnh tranh.
Sn phm dnh cho ton b dn c hay ch l mt phn on th trng? l
th trng quc gia, khu vc, hay a phng? Bn hy c gng nh sn xut tho
thun trao cho bn nhng c quyn nht nh ti vng lnh th kinh doanh ch
yu ca bn.
Bn sl bn c nhiu hng ha hn nu bn bn hng theo hnh thc tr gp,
ngoi ra bn cng nn c chit khu i vi nhng khch hng thanh ton ngay ton
b.
Bn hy cho khch hng c la chn hnh thc giao hng nhanh vi chi phY tng
thm. Trong bt c tnh hung no, bn hy c gng chuyn hng ha i mt cch
nhanh chng. Nu c s chm ch, bn cn phi thng bo vi khch hng v theo di
cht chl n t hng , bi v khch hng c quyn hu n t hng. (Theo
lut ca ban thng mi lin bang, khch hng c quyn hy n t hng qua th
tYn nu khng nhn c sn phm sau 30 ngy k t ngy t hng). Nu bn
khng thc hin n t hng, khch hng c th khiu ni ln ban thng mi lin
bang hoc Chng l bang, iu tra.

Hng ha h hng cn phi c thay th ngay lp tc. Nu c tranh chp xy ra,
hay nh nguyn tc khch hng lun lun ng; bn hy hon li tin cho khch hng
nu h yu cu iu .
Lut ca ban thng mi lin bang cm cc hnh ng lm cho khch hng lm
tng v sn phm cung cp min phY, thay th sn phm ny bng mt sn phm
khc m khng c php, khng chu bi hon chi phY, thc thi cch thc thanh ton
ng ng. Bn cn phi m bo qung co v hng ha mt cch xc ng gim
thiu vic b hon tr. Hng ha b hon tr nh hng n uy tYn ca bn vi khch
hng, km vi vic tn km v chi phY ng gi v bu in.
l05

Trong bn hng trc tip qua th tYn, bn gi qung co n nhng khch hng c
nhiu kh nng sl mua sn phm ca bn. Danh sch nhn th tYn ca bn bao gm
nhng khch hng tng mua hng ca bn. Danh sch th tYn thng c th mua c;
bn c th mua danh sch th tYn cc h gia nh t Cc qun l doanh nghip nh.
Bn cng c th thu bao danh sch th tYn qua ngi mi gii, vi chi phY ph thm cho
mi ln bn s dng danh sch . i khi cc cng ty cnh tranh cng c th trao i
cc danh sch th tYn ca nhau nhm trnh phi tr chi phY mi gii; bn cng c th s
dng cc thng tin cng cng, vY d danh b in thoi.
Mt b th bn hng thng bao gm th cho hng, giy bo hng, n t hng,
v phong b c sn tem gi v a ch cng ty. Trong th bn hng nn thng bo v
s in thoi 800 ca bn (7D% sL in thoNi ;itn hE +i)i / thhc ;hc cKa (h/ch
hn+d" tm ra danh sch th tYn tt nht, bn nn th gi th theo mt s danh sch
th tYn khc nhau v theo di xem danh sch no c t l thnh cng cao nht.

Bn c th t cc qung co bn hng qua th trn cc bo v tp chY m khch
hng mc tiu ca bn c th l c gi. Hy c gng thuyt phc ngi mua rng sn
phm bn cung cp c gi c rl hn, cht lng tt hn, hoc cao cp hn so vi ca
i th cnh tranh. Cc qung co ny cng cung cp c nhiu thng tin th kh nng
bn c hng cng cao. Thng ip qung co cn m t y v sn phm, ph-
ng thc t hng v thanh ton, km theo mu t hng.
Cnh bo: Bn phi chu trch nhim php l v nhng thng tin sai s tht hoc
gy hiu lm v sn phm ca mnh. Nu bn d nh s dng mt hng qung
co no , hy m bo rng hng khng b i th cnh tranh chYnh ca bn
nm quyn kim sot.
trnh nhng vn pht sinh lin quan n sn phm ca mnh, bn hy hi
kin ban thng mi lin bang, Cc qun l Dc phm v Dinh dng, V thc y
kinh doanh, hoc c quan bu chYnh. Hy nh s t vn ca lut s v nhng vn
v trch nhim i vi sn phm c th pht sinh; v hy mua loi hnh bo him ph
hp.
Lin lc vi Ban chng trnh dnh cho khch hng, Dch v bu chYnh M,
ashington, DC 20260 bn sl c cung cp cun s tay hng dn v cc phY bu
in, cc quy nh, v yu cu tc ng n kinh doanh qua th tYn . Nu bn chia
trc cc th ca mnh theo tng nhm c cng s bu cc, chi phY bu in c th sl c
gim gi. Cn phi c s ph chun ca gim c bu in trc khi bn gi cc th v
thip tr trc. nhn c mc cc gim gi khi gi vi s lng ln bn cng cn phi
nhn i s ph chun ca bu in, km theo mt mc phY thng nin. ng h tnh
cc phY cng c th l mt la chn gip bn tit kim c thi gian v cc phY. S
dng dch v th tYn t nhn, vY d Dch v th tYn Lin hip, cng sl gip bn tit
kim c c v thi gian v tin bc.
Danh Gc thuHt ngI
l06
Acceleration clause
Mi5u (ho)n tr) n@ nhanh trc 0nh (o
Accommodation
Cho)n va4 c); thn+
Account
'i (ho)n
Action
Ch9i (in
Adustment
1" Mi5u chsnh. &" 'Enh to/n ;Xc =,i thGn+"
Advance
'N; Xn+
Ater-tax cash lo
Djn+ ti5n sau thu<
All risk/all peril
2)o hiD; ;ki rKi ro
Alloance
?hi<t (hFu
Amortied loan
Cho)n va4 tr) +
Appreciation
#n +i/
Approval sale
2/n thf/ 2/n cho tr) lNi
As is
2/n thZo hin trNn+
Balance sheet
2)n+ cn Li (< to/n
Balloon clause
Mi5u (ho)n u(hinh (hE c!uv
Bank reconciliation
Mi5u chsnh vYn+ lai
l07
Bargain basement
^u!4 +i/ rV
Bill o sale
*a 1n
Billing cycle
M0nh (o thanh to/n
Blanket rate
'n l (hun+
Boilerplate
7+n n+r h@ ,n+
Bounced cheek
Qgc =0 t\ chLi
Cash and carry
'hanh to/n ti5n ;It v t ch9
Cash beore delivery
'hanh to/n trc (hi +iao hn+
Cash budget
7+n s/ch ti5n ;It
Casualty insurance
2)o hiD; ti s)n
Closed corporation
?n+ t4 c[ hHn (hn+ cn+ (hai
Collateral
'h< chF
Commencement o coverage
7+4 hiu lc =)o hiD;
Common stock
?[ hi<u thGn+
Company car
w t cn+ t4
Compensating balance
QL d =` tr\
l08
Concession
1" ?hi<t (hFu/.i); +i/ &" 7h@n+ =O 3" 7h@n+ Ft
Contract o sale
*@ ,n+ =/n hn+
Corporation
?n+ t4 c[ h!n
Credit
'En dJn+
Credit application
M1n 8in va4
Credit bureau
?1 3uan i5u tra tEn dJn+
Credit limit
*Nn ;Xc tEn dJn+
Credit memorandum
.iF4 =/o c
Credit rating
M/nh +i/ ;Xc O tEn nhi;
Credit receipt
2in nhn c
Current assets
'i s)n lu On+
Debit memorandum
.iF4 =/o n@
Deductible
:Xc ;itn thGn+
Deault
Pi c/ Px n@
Deicit
#p / 'h; hJt
Direct costs
?hi hE trc ti<
l09
Discharge o bankruptcy
.i)i tr\ tr/nh nhi; do h/ s)n
Discount loan
Cho)n va4 chi<t (hFu/ Cho)n va4 tr) lYi trc
Diversiication
Ma dNn+ ho/
Dunning letter
'h ji n@
Eective date
7+4 hiu lc
Eective interest rate
#Yi suFt thc
Employment contract
*@ ,n+ lao On+
Entrepreneurial proit
#@i nhun cKa chK doanh n+hi
Equal credit opportunity act
MNo lut c1 hOi tEn dJn+ cn+ =yn+
Equity
PLn c[ n+/PLn chK s9 hru
Exchange
'rao [i
Express arranty
.iF4 =)o hnh / 2)o hnh ;inh th0
Extended coverage
mhN; vi =)o hiD; ;9 rOn+
Extended arranty
mhN; vi =)o hnh ;9 rOn+
inancial leverage
Mjn =H4 ti chEnh/ 'n suFt va4 n@
ixed assets
ll0
'i s)n cL 0nh
ixed cost
?hi hE cL 0nh
lexible budget
7+n s/ch linh hoNt
ull arranty
2)o hnh ton =O
General partner
*Oi vin h@ t lin i
Git certiicate
mhi<u 3u tIn+
Gross proit margin
'n suFt l@i nhun +O
Gross proit or loss
#@i nhun +O hoIc lp +O
lliquid
'hi<u thanh (ho)n
mpaired credit
Q +i); tEn dJn+
mplied arranty
2)o hnh 1n+ nhin
ncome statement
2/o c/o (<t 3u) (inh doanh
nstallment credit
'En dJn+ ;ua tr) +
nstallment loan
Cho)n va4 tr) +
nstallment sale
2/n tr) +
ronclad contract
*@ ,n+ ushtv
Keogh pension plan
lll
?h1n+ trenh hu trE CZo+h
Lease
*@ ,n+ cho thu
Leverage
'/c dJn+ jn =H4 / '/c dJn+ va4 n@
License
.iF4 hg (inh doanh
Lien
^u45n c!; +ir ti s)n
Limited partner
*Oi vin hru hNn
Liquid assets
'i s)n lu On+
Liquid
MK thanh (ho)n/ MK ti5n ;It
Liquidity
'hanh (ho)n/ Ch) nqn+ thanh to/n ti5n ;It

List price
.i/ ni; 4<t /2)n+ +i/ th0 trGn+
Markdon
Q +i); +i/
Markup
1" Q tqn+ +i/ &" .i/ +O
Mechanics lien
^u45n +ir th< chF v5 84 dn+
Negative cash lo
Djn+ ti5n t ;
Net proit or loss
#@i nhun rjn+ hoIc #p rjn+
Net orth
.i/ tr0 ti s)n rjn+
er
ll2
1" M5 8uFt &" ?ho hn+
pen account
1" 'r1n+ ;Jc cha thanh to/n &" 'i (ho)n ;ua =/n ch0u
Payback period
'hGi (o hon vLn
Payment plan
C< hoNch tr) ti5n
Payroll ithholding
?/c (ho)n (hFu tr\ t\ l1n+
Proessional liability insurance
2)o hiD; tr/ch nhi; n+h5 nhi
Proit margin
'n suFt l@i nhun
Recourse
^u45n tru4 ji
Return
Doanh l@i
Risk
TKi ro
Risk adverse
?hLn+ rKi ro
Risk management
^u)n l$ rKi ro
Risk capital
PLn rKi ro
Risk reduction
.i); thiDu rKi ro
Risk-return trade-o
Q ho/n [i rKi ro v l@i nhun
Sales contract
*@ ,n+ =/n hn+
Sales tax
ll3
'hu< doanh thu
Seasonality
'Enh ;`a vJ
Secured loan
Cho)n va4 c th< chF
Sel-employed income
'hu nh ch0u thu< t (inh doanh
Service contract
*@ ,n+ =)o tre
Simple interest
#Yi suFt 1n
Term loan
Cho)n va4 thZo (o hNn
Tight money
Chan hi<; ti5n
Time value o money
.i/ tr0 thGi +ian cKa ti5n t
Title
^u45n s9 hru
Total return
'[n+ doanh l@i
Trade association
*i hOi ,n+ n+nh
Truth in lending act
MNo lut cho va4 thnh thc
Turnover
:Xc chu chu4Dn
nderinsurance
2)o hiD; di +i/ tr0
nlimited liability
'r/ch nhi; v hNn
nsecured loan
ll4
Cho)n va4 (hn+ th< chF
Venture capital
PLn rKi ro/ ?n+ t4 (inh doanh vLn
ll5