Professional Documents
Culture Documents
A2-QTKD-K44
Muc luc
Mc lc ..................................................................................................................................... 1
Li m u................................................................................................................................ 2
I. Gii thiu khi qut: .............................................................................................................. 3
1.Gii thiu chung v cng ty c phn Bnh Ko Bin Ha Bibica: ................................... 3
1.1. Qu trnh hnh thnh: ................................................................................................. 3
1.2. Chc nng hot ng: ................................................................................................ 3
1.3. Qu trnh pht trin ca Cng ty c nhng nt chnh nh sau: ................................. 3
1.4. Th phn ca Bibica: .................................................................................................. 5
2. Tng quan v th trng v mt s i th cnh tranh: .................................................... 6
2.1. Tng quan th trng: ................................................................................................ 6
2.2. Mt s i th cnh tranh: ......................................................................................... 7
2.2.1. i th cnh tranh trong nc: ........................................................................... 7
2.2.2 i th cnh tranh nc ngoi :........................................................................... 8
Bng cn i k ton................................................................................................................. 9
Bo co kt qu kinh doanh.................................................................................................... 10
II. Phn tch hot ng kinh doanh ca Cng ty c phn Bnh Ko Bin Ha (Bibica):....... 11
1. Phn tch doanh thu ca doanh nghip: .......................................................................... 11
2. Phn tch chi ph ca doanh nghip: ............................................................................... 13
3. Phn tch tnh hnh li nhun ca doanh nghip:............................................................ 14
4. Phn tch tnh hnh ti chnh doanh nghip:.................................................................... 17
4.1. Phn tch khi qut ti sn, ngun vn ca doanh nghip: ...................................... 17
4.1.1. T sut u t: .................................................................................................. 17
4.1.2. T sut t ti tr:............................................................................................... 18
4.1.3. H s m bo ngun vn cho hot ng sn xut kinh doanh:....................... 18
4.2. Phn tch kh nng thanh ton ca doanh nghip:................................................... 19
4.2.1. H s thanh ton n ngn hn:.......................................................................... 19
4.2.2. H s thanh ton nhanh:.................................................................................... 20
4.2.3. H s thanh ton tc thi: ................................................................................. 20
4.2.4. H s thanh ton ton b:.................................................................................. 21
4.2.5. H s n: ........................................................................................................... 21
4.3. Ch tiu hiu qu s dng ti sn:............................................................................ 22
4.3.1. Vng quay ti sn c nh:................................................................................ 22
4.3.2. Vng quay tng ti sn: .................................................................................... 23
4.3.3. Vng quay khon phi thu: ............................................................................... 23
4.3.4. Vng quay hng tn kho:.................................................................................. 24
4.4. Phn tch ch tiu sinh li ca doanh nghip: .......................................................... 24
4.4.1. T sut sinh li ca ti sn:............................................................................... 24
4.4.2. T sut sinh li ca vn ch s hu: ................................................................ 25
III. Kt lun:............................................................................................................................ 25
1. Kt lun:.......................................................................................................................... 25
1.1. im mnh:.............................................................................................................. 26
1.2. im yu:................................................................................................................. 26
2. xut:........................................................................................................................... 27
Ti liu tham kho .................................................................................................................. 29
Ph lc .................................................................................................................................... 30
1
A2-QTKD-K44
Li m u
Phn tch hot ng kinh doanh ni chung hin nay cng tr thnh nhu cu ca
doanh nghip nht l khi Vit Nam gia nhp WTO. C th ni hu ht nhng
quyt nh trong hot ng kinh doanh, u t v ti chnh c hiu qu u xut
pht t cc phn tch khoa hc v khch quan v vy hot ng phn tch kinh
doanh c ngha rt quan trng.
Nhim v chnh ca phn tch hot ng kinh doanh l nh gi chnh xc hiu
qu kinh doanh thng qua h thng ch tiu c xy dng, ng thi xc
nh cc nhn t nh hng ti qu trnh v kt qu kinh hot ng kinh doanh.
T cc s liu phn tch trn s a ra cc xut, gii php c th, chi tit
ph hp vi thc t ca doanh nghip c th khai thc cc tim nng v khc
phc yu km. Bn cnh da vo kt qu phn tch cn c th hoch nh
phng n kinh doanh v d bo kinh doanh.
Nhm chng ti chn Cng ty C phn Bnh ko Bin Ha phn tch l v:
Cng Ty C Phn Bnh Ko Bin Ha (Bibica) c ngi tiu dng bnh chn
l doanh nghip nm trong danh sch nm Cng ty hng u ca ngnh bnh
ko Vit Nam. Bibica 10 nm lin tip t c danh hiu " Hng Vit Nam
cht lng cao " (t 1997-2006). Cng ty c mt h thng sn phm rt a dng
v phong ph gm cc chng loi chnh : Bnh quy, bnh cookies, bnh layer
cake, chocolate, ko cng, ko mm, ko do, snack, bt ng cc dinh dng,
bnh trung thu, mch nha Ngy 17/12/2001 Bibica chnh thc nim yt c
phiu ti trung tm chng khon thnh ph H Ch Minh (HOSE) vi m chng
khon l BBC.
Chng ti hy vng rng phn tch hot ng kinh doanh ca Cng Ty C Phn
Bnh Ko Bin Ha trong 3 nm 2005, 2006, 2007 s phn no gip chng ta
thy c nhng im mnh, im yu, s pht trin ca Bibica trong nhng
nm qua cng nh tim nng ca cng ty.
A2-QTKD-K44
A2-QTKD-K44
A2-QTKD-K44
TPHCM *
ng Nai *
H Ni
Nng
Cn Th
c Lc
S NPP-L
25
14
9
2
2
1
A2-QTKD-K44
Doanh thu
51.237
16.426
9.896
6.146
5.048
4.823
T trng
27,36%
8,77%
5,28%
3,28%
2,70%
2,58%
Hin nay Vit Nam tiu th khong 100.000 tn bnh ko mt nm bnh qun
khong 1,25kg/ngi/nm. Vi khi lng tiu th nh trn tng gi tr ca th
trng bnh ko Vit Nam vo khong 3.800 t ng
Trc giai an i mi, cc c s sn xut bnh ko ln trong c nc ch yu
l cc n v kinh t quc doanh, vi hai loi sn phm chnh l ko cng
khng nhn v bnh bch quy.Giai on i mi bt u ko theo vic nhp
khu nhiu loi bnh ko t bn ngoi do nng lc sn xut trong nc khng
p ng c nhu cu tng ln nhanh chng t vic ci thin thu nhp ngi
dn. Sn phm bnh ko a dng dn. Tuy nhin, n nhng nm cui ca thp
k 90, sn phm trong nc ginh li a s th phn mt v hin chim
khong trn 70% gi th trng.
Tham gia th trng hin nay c khong trn 30 DN sn xut bnh ko c tn
tui trn th trng, S lng cc c s sn xut bnh ko nh khng c thng
k chnh xc, vi sn phm l bnh ko c phm cht thp, c tiu th ti cc
a phng ring l. Cc c s ny c tnh chim khong 35%-40% th phn
bnh ko c nc.
A2-QTKD-K44
A2-QTKD-K44
A2-QTKD-K44
Bng cn i k ton
n v tnh: VN
Ti sn
A. Ti sn ngn hn
I. Tin v cc khon tng ng
tin
II. Cc khon T ti chnh ngn
hn
III. Cc khon phi thu
IV. Hng tn kho
1. Hng tn kho
2. D phng gim gi HTK
V. Ti sn ngn hn khc
B. Ti sn di hn
I. Ti sn c nh
1. Ti sn c nh hu hnh
2. Ti sn c nh v hnh
3. Chi ph xy dng c bn d dang
II. Cc khon u t ti chnh di
hn
1. u t vo cng ty con
2. u t vo cng ty lin kt, lin
doanh
3. u t di hn khc
4. D phng gim gi T di hn
IV. Ti sn di hn khc
Tng cng ti sn
Ngun vn
A. N phi tr
I. N ngn hn
II. N di hn
B. Ngun vn ch s hu
I. Vn ch s hu
1. Vn u t ca ch s hu
2. Thng d vn c phn
3. Qu u t pht trin
4. Qu d phng ti chnh
5. Qu khc thuc VCSH
6. Li nhun cha phn phi
II. Ngun kinh ph v qu khc
Tng cng ngun vn
31/12/2005
31/12/2006
100.830.486.720
11.158.972.479
156.306.589.247 179.079.163.900
22.569.254.239 44.423.027.953
35.000.000.000
14.055.000.000
27.896.506.491
61.414.409.410
61.749.553.063
(335.143.653)
360.598.340
77.821.142.178
65.831.998.937
63.905.528.141
538.934.796
1.387.536.000
3.719.805.000
33.166.654.300
63.822.664.865
64.157.808.518
(335.143.653)
1.748.015.843
86.670.014.998
64.626.860.632
58.548.317.000
1.098.989.728
4.979.553.904
9.753.219.388
30.318.114.546
86.850.781.794
86.850.781.794
0
3.432.239.607
200.623.326.337
149.255.710.813
81.826.656.838
921.324760
66.507.729.215
39.208.289.669
3.719.805.000
8.269.338.241
178.651.626.898
10.319.224.388
(566.005.000)
12.289.934.978
242.976.604.245
39.208.289.669
12.159.325.855
379.702.490.237
86.886.793.280
83.286.318.749
3.600.474.531
91.764.835.618
90.184.590.235
56.000.000.000
27.382.833.351
5.539.809.276
1.110.231.382
151.716.226
1.580.245.383
178.651.628.898
59.617.754.851
56.438.880.320
3.178.874.531
183.358.849.394
182.493.104.011
89.900.000.000
70.258.833.351
5.539.809.276
1.110.231.382
15.684.230.002
865.745.383
242.976.604.245
172.154.628.620
141.006.261.516
31.570.329.740
207.547.861.617
205.924.166.234
107.707.820.000
70.226.583.351
7.458.322.848
2.069.231.382
18.040.246.016
1.623.695.383
379.702.490.237
31/12/2007