Kinh T Vin Thng

Cu 1. Trnh by v tr v vai tr ca ngnh Vin Thng

Cu 2. Nu v phn tch bn c im kinh t x hi ca ngnh VT
Cu 3. Trnh by c s kt ni mng vin thng
Cu 4. Trnh

by bn cht v ngha ca k hoch ha

Cu 5. Ch tiu k hoch: khi nim, cc loi ch tiu k hoch.
Cu 6. Dch v vin thng: Khi nim, n v tnh dch v vin thng
Cu 7. Cht lng dch vin thng: Khi nim cht lng dch v vin thng; cht lng thng
tin v cht lng dch v vin thng; cc ch tiu cht lng dch v in thoi c nh.
Cu 8. Trnh by khi nim, c im v cch phn loi ti sn c nh trong ngnh Vin thng
Cu 9. Trnh

by nguyn gi,gi tr cn li v gi tr hao mn TSC : Khi

nim, cc xc nh, ngha.
Cu 10. Khu hao ti sn c nh : Khi nim, cc xc nh, ngha
Cu 11. Nu cc ch tiu phn nh hiu qu s dng TSC v cc bin php
nng cao hiu qu s dng TSC
Cu 12. Nu khi nim, c im v cch phn loi ti sn lu ng.
Cu 13. Lao ng ngnh VT: vai tr, c im v cc loi lao ng ngnh VT
Cu 14. Tin lng ngnh VT: Khi nim, nguyn tc tr lng v cc hnh thc tr lng.
Cu 15. Trnh by khi nim v cch phn loi chi ph sn sut kinh doanh ngnh VT
Cu 16. Gi thnh dch v vin thng: khi nim, ngha v phng php xc nh.
Cu 17. Gi cc dch v vin thng: khi nim, ngha, ngyn tc v phng php xc nh.
Cu 18. Nu khi nim v doanh thu ca cc n v thnh vin hoch ton ph thuc VNPT
Cu 19. Trnh by li nhun ngnh BCVT : Khi nim, ngha, trnh t phn phi ?
Cu 20. Trnh by cc ch tiu NPV (NFV), thi gian hon vn v IRR: Khi nim, cng thc
xc nh v ngha ca tng ch tiu.
Cu 21. Trnh by cc phng php so snh la chn phng n xy dng c s vt cht k
thut (d n u t): NPV (NFV), TRR, Thi gian hon vn PP(Thv).

Cu 1: Trnh by v tr v vai tr ca ngnh Vin Thng

1. V tr ngnh Vin Thng.
- Ngnh vin thng l ngnh kinh t- k thut- dch v thuc kt cu h tng nn kinh t quc
dn. Trong :
+ Kinh t: To ra thu nhp quc dn, ng gp vo ngn sch nh nc.
+ K thut: S dng cng ngh, thit b vi trnh khoa hc k thut hin i sn sut v
cung cp cc dch v vin thng.
+ Dch v: Sn phm ca ngnh to ra mang tnh v hnh.
- Kt cu h tng: Ngnh vin thng to ra cc iu kin chung v cn thit cho tt c cc ngnh
kinh t quc dn khc.Nu thiu th c th xy ra 2 trng hp sau:
+ Hoc l khng sn xut kinh doanh c.
+ Tin trnh sn xut kinh doanh khng c hiu qu.
- Ngnh vin thng phi i trc pht trin mt bc to tin cho cc ngnh khc pht
trin.
- Vin thng c coi nh l mt h thn kinh ca t nc. Mc pht trin ca h thng
thng tin vin thng c xem nh l 1 du hiu phn nh mc pht trin kinh t - x hi
ca t nc.
2. Vai tr
- Ngnh vin thng c vai tr rt quan trng trong i sng, kinh t - x hi, chnh tr , an ninh
quc gia. Vai tr c th hin qua cc c im sau:
i vi lnh vc chnh tr, an ninh quc phong.
- L cng c c lc phc v cho s lnh o ca ng v cc cp chnh quyn trong vic thc
hin cc nhim v chnh tr cng nh m bo an ninh quc phng quc gia.
i vi lnh vc kinh t.
- Trong lnh vc kinh t vai tr ca ngnh vin thng c th hin 2 gc .
+ ng gp 1 phn ng k vo thu nhp quc dn cng nh ngn sch nh nc.
+ To iu kin thun li cho cc ngnh khc pht trin.
i vi lnh vc x hi v nng cao trnh dn tr.
- Trong lnh vc x hi v nng cao trnh dn trvai tr ca ngnh vin thng cng c th
hin 2 gc .
+ To ra s pht trin cn i v hi ha trong x hi.
+ To iu kin nng cao kin thc cho tt c mi tng lp nhn dn.

Cu 2. Nu v phn tch bn c im kinh t x hi ca ngnh VT

c im kinh t x hi ngnh VT
- Xt v mt kinh t x hi ngnh VT bao gm 4 c im chnh:
+ Tnh v hnh ca sn phm ngnh VT.
+ Qu trnh sn xut mang tnh dy truyn.
+ Qu trnh sn xut gn lin vi qu trnh tiu th.
+ Ti trng thng tin khng ng u v c thi gian v khng gian.
Phn tch
1. Tnh v hnh ca sn phm ngnh VT
a. c im
- L hiu qu c ch ca qu trnh truyn a tin tc t ngi gi n ngi nhn v c gi
l dch v VT.
b. Mt s im ch
- i hi qu trnh truyn a tin tc phi chnh xc, an ton, mang tnh trung thc cao.
- Kt cu chi ph trong gi tr dch v VT mang tnh c th ring.
+ Chi ph cho nguyn liu chim t trng thp do khng cn nguyn vt liu chnh.
+ T trng tin lng, khu hao ti sn c nh chim t trng cao.
- Phi c chnh sch Marketing thch hp.
2. Qu trnh sn xut mang tnh dy truyn.
a. c im
- c th cung cp c 1 dch v vin thng thng c nhiu n v cng tham gia trn 1
a bn rng khp.
b. Mt s im ch
- Phi c quy nh thng nht v th l , th tc khai thch dch v VT.bn cnh chnh
sch u t pht trin mng li cn c s ng b v thng nht.
- Qu trnh sn xut mang tnh dn truyn ny tn ti 2 khi nim sn phm.
+ Sn phm hon chnh th hin hiu qu kinh doanh vi x hi , khch hng.
+ Sn phm giai on (cng on) c dng trong vic hoch ton ni b trong ngnh, doanh
nghip.
- Thu ph dch v VT thu 1 ln, thu ph dch v ti u i, nhng cng c khi thu cc u
nhn nu thu bao ng k gi v.Lc ny xut hin mt s khi nim doanh thu cc.
+ Doanh thu cc pht sinh.
+ Doanh thu cc phn chia.
+ Doanh thu cc c hng.

3. Qu trnh sn xut gn lin vi qu trnh tiu th.

a. c im
- Qu trnh sn xut gn lin vi qu trnh tiu th hay ni cch khc hiu qu c ch ca qu
trnh sn xut truyn a tin tc c tiu dng ngay trong khi sn xut.
b. Mt s im ch
- Khng c sn phm tn kho.
- Pht trin mng li rng khp dn n s tip cn vi khch hng.
- Cho php thu cc trc khi cung cp dch v.
- i vi cc c nhn, cng ty c th n cc im giao dch ca nh mng c th ng k
hp ng vi nh mng, s dng cc dch v trc ri ti k hn (cui thng) tr tin ph dch
v (cc tr sau ) y l n sau cn phi thu ca khch hng.
4. Ti trng thng tin khng ng u v c thi gian v khng gian.
a. c im
- L lng tin tc yu cu c lu thot ht trn mt n v truyn thng tin dch v VT.
- Ti trng thng tin khng u theo thi gian:gi / ngy, ngy/tun, thng/nm.
- Ti trng thng tin khng u theo khng gian: Vng min, a phng v 2 chiu thu pht tn
hiu ca 1 tuyn thng tin.
b. Mt s im ch
- Phi c d liu v ngun lc sn xut (nng lc sn xut) 1 cch hp l.
- Pht trin mng vin thng phi c trng tm, trng im v u tin.
.

Cu 3: Trnh by c s kt ni mng vin thng

Tr li
1. Khi nim v thnh phn ca mng:
- Mng li thng tin vin thng l h thng cc phng tin thng tin hot ng, thng qua c th
thc hin vic truyn a cc loi tin tc khc nhau.
- Thnh phn ca mng vin thng gm 3 thnh phn:
+ im thng tin
+ Trung tm thng tin
+ Tuyn (knh) thng tin
2. Phn loi mng vin thng
- Cn ca v mc ch s dng v qun l:
+ Mng cng cng
+ Mng chuyn dng: Phc v thng tin c bit cho cc c quan ng, nh nc, quc phng..
+ Mng dng ring
- Cn c vo phm vi phc v:
+ Mng vin thng quc t
+ Mng vin thng quc gia
+ Mng vin thng ni ht (tnh)
3. Cc hnh thc kt ni mng vin thng
- Mng vin thng vit nam hin nay c 3 hnh thc kt ni mng ph bin l:
+ Mng hnh li
+ Mng hnh sao
+ Mng hn hp (sao v li)
a. Mng hnh li
- L hnh thc t chc mng m trong tt c cc trung tm
thng tin c ni trc tip vi nhau khng thng qua bt c
trung tm thng tin trung gian no c.
- S tuyn thng tin c xc nh theo cng thc:

- u im:

N ( N 1)
2

Vi N l s trung tm trong mng hnh li.

+ Tin tc truyn nhanh chng v chnh xc

+ tin cy v an ton cao

- Nhc im: + S tuyn thng tin ln dn n chi ph xy dng v khai thc ln, tn km.
- Phm vi p dng: i vi cc trung tm c khi lng thng tin ln hoc gia cc trung tm
thng tin tp trung trong mt phm vi nh.

b. Mng hnh sao

- L hnh thc t chc mng m trong tt c cc trung
tm thng tin khng c ni trc tip vi nhau m c
u ni qua cc trung tm (tng i) chuyn tip (u mi).
- S knh thng tin c xc nh thep cng thc:

L N 1

Vi N l s trung tm (tng i)

- u im:
+ S tuyn thng tin t hn mng hnh li, chi ph xy dng, khai thc bo dng nh.
- Nhc im:
+ Tc truyn dn thp v phi qua nhiu trung tm, an ton khng cao.
c. Mng hn hp (sao v li)
- L mng kt hp hai hnh thc mng li v mng sao, khi
mng c lu lng thp th lu lng chuyn qua tng i (trung
tm thng tin) chuyn tip. Khi m lu lng ln th chuyn qua
ng dy trc tip ni gia hai tng i (trung tm thng tin).
- S knh thng tin c xc nh thep cng thc:

N1 ( N1 1)
N2
2

+ N1 l s trung tm (tng i), im thng tin u ni hnh li.

+ N2 l s trung tm (tng i), im thng tin u ni hnh sao.
- Trn thc t ngi ta s dng mng hn hp ny tn dng
cc u im ca 2 hnh thc t chc mng hnh sao v mng
hnh li.

Cu 4: Trnh by bn cht v ngha ca k hoch ha

Cu 5:Ch tiu k hoch: khi nim, cc loi ch tiu k hoch.

Cu 6: Dch v vin thng: Khi nim, n v tnh dch v vin thng

Tr li
1. Khi nim:
- Sn phm vin thng l hiu qu c ch ca vic truyn a tin tc hay ni mt cch khc l
s truyn a tin tc tha mn mt nhu cu no trong x hi.
- Hot ng vin thng rt a dng, do vy dch v vin thng cng rt a dng, nhiu chng
loi. Tuy vy cc dch v vin thng c chung mt bn cht l kt qu c ch ca vic truyn
a tin tc m n to nn bi 3 yu t:
+ Tin tc cn c chuyn giao (truyn a) chnh xc n ngi nhn tin
+ Ni dung tin tc cn phi m bo tnh trung thc, nguyn vn
+ Tin tc cn phi c truyn a kp thi n ngi nhn.
2. n v tnh dch v vin thng
Dch v vin thng bao gm:
a. Dch v c bn: l dch v truyn a tc thi dch v vin thng qua mng vin thng
hoc Internet m khng cn l thay i loi hnh hoc ni dung thng tin.
b. Dch v gi tr gia tng: l dch v lm tng thm gi tr thng tin ca ngi s dng dch
v bng cch hon thin loi hnh, ni dung thng tin hoc cung cp kh nng lu tr,
khi phc thng tin trn c s s dng mng vin thng hoc Internet.
c. Dch v kt ni Internet: l dch v cun cp cho cc c quan, t chc, doanh nghip cung
cp dch v Internet kh nng kt ni vi nhau v vi Internet quc t.
d. Dch v truy php Internet: l dch v cung cp cho ngi s dng kh nng truy nhp
Internet.
e. Dch v ng dng Internet trong vin thng: Ngnh vin thng s dng Internet cung
cp cc dch v vin thng cho ngi s dng. Dch v ng dng Internet trong cc lnh
vc kinh t - x hi khc phi tun th theo cc quy nh php lut v vin thng v cc
quy nh khc c lin quan.
Cc loi hnh dch v
1. in thoi
2. Dch v thu knh vin thng
3. Dch v 1080
4. Dch v in thoi cng cng
5. Dch v Fax
6. Dch v tuyn s liu
7. Dch v Telex

8. Dch v nhn tin

9. Dch v Internet
10. in bo
n v tnh sn lng dch v vin thng
a. n v hin vt
- ph nh quy m sn lng dch v bu chnh vin thng, ta dng n v o bng
hin vt thng qua cc n v h m v h thng o lng nh: giy, pht.Ty thuc
v bn cht tng dch v m ta chn n v o thch hp.
- u im: n gin, phn nh chnh xc bn cht ca cc dch v
- Nhc im: C rt nhiu n v o khc nhau, do vy s khng phn nh c mt
cch tng qut mi hot ng ca ton n v trong mt k hot ng.
b. n v gi tr
- Quy m sn lng tng dch v c o bng gi tr (ni t hoc ngoi t)
- u im: Phn nh c kt qu hot ng ton n v cng nh ton ngnh trong k
hot ng.
- Nhc im: Khng phn nh ng bn cht ca dch v, ngoi ra cn b nh hng
bi yu t gi cho nn vic so snh gia cc k khc s khng ng nht.
c. n v hin vt quy c.
- L n v trung gian nhm pht huy u im ca hai n v o gi tr v hin vt. C
th, i vi nhng dch v khac nhau nhng tng t nhau (c cng bn cht) th quy v
mt nhm , ly mt loi dch v trong nhm lm chun v cng n v hin vt ca dch
v lm n v tnh chung cho c nhm. n v c chn gi l sn phm quy c.
T n v hin vt ca cc dch v mun quy i v n v hin vt quy c phi thng
qua h s quy i.
- n v quy c ch yu p dng cho cc sn phm cng on (cc n v c s) tnh
ton cc ch tiu kinh t k thut trong hot ng sn sut kinh doanh ca n vu
nh gi kt qu sn xut kinh doanh ca n v nh gi kt qu sn xut kinh doanh
ca tng n v.

Cu 7: Cht lng dch vin thng: Khi nim cht lng dch v vin
thng; cht lng thng tin v cht lng dch v vin thng; cc ch tiu
cht lng dch v in thoi c nh.
Tr li
Khi nim cht lng dch v vin thng
- i vi cc ngnh sn xut vt cht, khi nh gi cht lng hot ng, ngi ta thng da
vo cc ch tiu cht lng sn phm. Cn trong ngnh vin thng, do nhng c th ring ca
ngnh nn cht lng dch v vin thng bao gm: cht lng thng tin v cht lng phc v.
=> Cht lng dch v vin thng l c trng tng th hot ng ca cc t chc, doanh
nghip vin thng v ca tng cn b cng nhn vin theo mt lot cc thng s k thut sn
xut kinh doanh, v kinh t x hi v v tm sinh l.
=> Bn cnh cht lng dch v vin thng c th c hiu l mc hi lng ca khch
hng trong qu trnh s dng dch v, l tng th gi tr m nh cung cp em li cho khch
hng.
a. Cht lng thng tin dch v vin thng
- L nhng tnh nng , tc dng ca dch v m khch hng s dng yu cu p ng cho h.
Nhng tnh nng ny bao gm:
+ Tc truyn a tin tc
+ chnh xc, trung thc ca vic truyn a v khi phc tin tc
+ S hot ng n nh ca cc phng tin thng tin.
b. Cht lng phc v dch v vin thng
- Th hin mc p ng nhu cu ca khch hng v cc dch v vin thng, s hiu bit ca
khc hng v cc dch v, thit b vin thng phi c quan tm, thi ca nhn vin vin
thng.
Cc ch tiu cht lng dch v in thoi c nh
- Cc ch tiu cht lng dch v in thoi c nh bao gm:
1. T l cuc gi c thit lp thnh cng (KTC).

KTC

CTC
C

- Trong :

+ CTC : s cc cuc gi c thit lp thnh cng

+ C: Tng s cc cuc goi c thit lp
- Theo quy nh ca B BCVT:
+ lin lc ni tnh l 95 % , lin lc lin tnh (quc gia) l 94 %, lin lc quc t l 90 %.
2. Cht lng thoi.
- Chia lm 5 mc: Rt tt, tt, trung bnh, xu, rt xu
- Theo quy nh ca B BCVT: Cht lng thoi TB phi 3.5 im.
3. chnh xc ghi cc.

- Theo quy nh ca B BCVT:

+ T l cuc gi b ghi cc sai l : 0.1%
+ T l thi gian m thoi b ghi cc sai l : 0.1%
4. T l cuc gi tnh cc v lp ha n sai
- Theo quy nh ca B BCVT: T l cuc gi tnh cc v ghi cc sai l : 0.01%
5. kh dng ca mng (D)
D

- Trong :

Tf
Tr

+ Tf : Thi gian mng c s c thuc trch nhim ca nh cung cp

+ Tr : Thi gian xc nh kh dng ca mng

- Theo quy nh ca B BCVT: D 99.5 %
6. S c ng dy thu bao

- Theo quy nh ca B BCVT:

S ln s c ng dy thu bao 20.8 s c/100 thu bao/1 nm
7. Thi gian sa cha s c ng dy thu bao
- Tnh t lc doanh nghip nhn c thng bo hu hng ca khch hng n lc sa cha xong.

- Theo quy nh ca B BCVT: 90% s c ng dy thu bao c sa cha xong trong thi gian
+ Khu vc ni thnh, th x: 24 gi
+ Khu vc lng, x, th trn: 48 gi

8. Thi gian thit lp dch v

- L khong thi gian doanh nghip v khch hng hon thnh th tc cung cp dch v in thoi c
nh n khi khch hng c th s dng c dch v in thoi c nh.

- Theo quy nh ca B BCVT: trn 90% hp ng cung cp dch v c thi gian thit lp dch v
trong khong thi gian:
+ Khu vc ni thnh, th x: 7 ngy
+ Khu vc lng, x, th trn: 15 ngy

9. Ch tiu khiu ni ca khc hng v cht lng dch v

- Theo quy nh ca B BCVT: 0.25 khiu ni/ 100 khch hng/ 3 thng
10. Ch tiu hi m khiu ni ca khch hng
- Doanh nghip cung cp dch v phi c vn bn hi m cho 100% khch hng khiu ni trong
vng 48 gi k t khi tip nhn khiu ni.
11. Ch tiu h tr khch hng
- Dch v h tr khch hng l dch v min ph m doanh nghip cung cp cho khch hng,
nh tra cu s thu bao, bo hng

Cu 8: Trnh by khi nim, c im v cch phn loi ti sn c nh

trong ngnh Vin thng
Tr Li
1. Khi nim
- Ti sn c nh(TSC) l nhng t liu lao ng ch yu, c gi tr ln tham gia vo nhiu
chu k sn xut kinh doanh, cn gi tr ca n c chuyn dch tng phn vo gi tr sn phm
trong cc chu k sn xut kinh doanh.
- Phn bit 3 loi TSC: hu hnh, v hnh v thu ti chnh.
+ TSC hu hnh : l t liu lao ng ch yu c hnh thi vt cht, c gi tr ln v thi gian
s dng lu di, tham gia vo nhiu chu k kinh doanh nhng vn gi nguyn hnh thi vt cht
ban u nh: nh xng, vt kin trc, my mc thit b
+ TSC v hnh: l nhng TSC khng c hnh thi vt cht, th hin mt lng gi tr
c u t tha mn cc tiu chun ti sn v hnh, tham gia vo nhiu chu k kinh doanh
nh: chi ph v pht minh sng ch, bn quyn tc gi.
+ TSC thu ti chnh: l ti sn doanh nghip thu ca cng ty thu ti chnh tha mn 3 iu
kin:
o Thi gian thu ln hn 60% thi gian s dng ti sn.
o Sau khi ht thi gian cho thu, ty vo tha thun 2 bn, bn thu c th c quyn
s hu ti sn hoc thu thm hoc c quyn mua li ti sn thu.
o Tng s tin thu mt TSC quy nh ti hp ng thu, t nht phi tng ng vi
gi ca ti sn trn th trng vo thi im k hp ng.
- Nu mt hp ng thu TSC khng tha mn iu kin trn th coi l TSC thu hot ng.
2. c im TSC ngnh VT
a. c im chung:c im chung ca TSC l:
- T liu lao ng ch yu, tc l phng tin, cng c con ngi tc ng n i tng
lao ng, bin i tng lao ng thnh sn phm theo mc ch ca mnh.
- TSC tham gia vo nhiu chu k sn xut kinh doanh (gin tip hoc trc tip) v trong qu
trnh TSC b hao mn nhng vn gi c hnh thi vt cht ban u v c tnh s dng.
- Gi tr TSC khng b tiu hao hon ton trong ln s dng u tin m n c ch chuyn
dn tng phn vo gi tr sn phm sn xut ra.
- iu kin c coi l TSC phi tha mn hai tiu chun sau:
+ Thi gian s dng lu di: 1 nm.
+ C gi tr ln: 30 triu vn.
b. c im ring ca TSC
- T trng ti sn c nh chim t trng cao trong tng ti sn, trong nhm ti sn mua
thit b chim t trng ln trong tng ti sn c nh, y l nhm ti sn c tc pht trin
khoa hc k thut nhanh, thi gian s dng khng di.

- Ti sn c nh c phn b rng khp, nm ngoi tri dn n vic qun l, s dng gp

nhiu kh khn.
3. Phn Loi TSC
1. Phn loi theo hnh thi biu hin v hnh thc s hu:
+ TSC hu hnh
+ TSC v hnh
+ TSC thu ti chnh
2. Phn loi theo mc ch s dng :
+ TSC dng cho mc ch sn xut kinh doanh
+ TSC dng cho mc ch phc li, s nghip, an ninh quc phng
+ TSC bo qun h, gi h, ct h nh nc.
3. Phn loi theo ni dung kinh t :
+ Nh ca vt liu kin trc
+ My mc thit b
+ Phng tin vn ti
+ Thit b, dng c qun l
+ Ti sn c nh khc
4. Phn loi theo tnh hnh s dng
+ TSC ang s dng
+ TSC cha cn dng
+ TSC khng cn dng ch thanh l, nhng bn.
5. Phn loi theo ngun hnh thnh (i vi doanh nghip nh nc) :
+ TSC hnh thnh t ngun vn ch s hu ca doanh nghip
+ TSC hnh thnh t ngun vn n phi tr.

Cu 9 :Trnh by nguyn gi,gi tr cn li v gi tr hao mn TSC :

Khi nim, cc xc nh, ngha.
1. Nguyn gi

a. Quyn s dng t
b. Nhn hiu hng ha
c. Bng sng ch, quyn pht hnh, bn quyn..
d. Phn mm my tnh..

2. Gi tr cn li

3. Hao mn

Cu 10.Khu hao ti sn c nh : Khi nim, cc xc nh, ngha

Cu 11 :Nu cc ch tiu phn nh hiu qu s dng TSC v cc bin

php nng cao hiu qu s dng TSC

Cu 12: Nu khi nim, c im v cch phn loi ti sn lu ng.

Tr li

Cu 13: Lao ng ngnh VT: vai tr, c im v cc loi lao

ng ngnh VT

2.c im
Lao ng ngnh VT c cc c im ch sau:

3. Phn loi
Lao ng ngnh VT dc phn loi nh sau

Cu 14: Tin lng ngnh VT: Khi nim, nguyn tc tr

lng v cc hnh thc tr lng.
1. Khi nim

2. Nguyn tc tr tin lng

1. Tr lng theo cp bc

2. Tr lng theo chc v

b. Cc ch tr lng theo sn phm

- Tr lng theo sn phm trc tip tng c nhn
- Tr lng theo sn phm tp th
- Tr lng theo sn phm gin tip
- Tr lng theo khon sn phm
- Tr lng theo sn phm c thng
- Tr lng theo sn phm tch l

b. Cc hnh thc tr lng theo thi gian

+ Tr lng thi gian n gin
+ Tr lng thi gian c thng

Cu 15: Trnh by khi nim v cch phn loi chi ph sn

sut kinh doanh ngnh VT
1. Khi nim

2. Phn loi.

Cu 16: Gi thnh dch v vin thng: khi nim, ngha v phng php xc nh.
Tr li

Cu 17 : Gi cc dch v vin thng: khi nim, ngha, ngyn tc v phng

php xc nh.
1. Khi nim

2. Nguyn tc xc nh gi cc

3. Phng php xc inh

Cu 18: Nu khi nim v doanh thu ca cc n v thnh vin hoch ton ph

thuc VNPT
K bit lm :

Cu 19 : Trnh by li nhun ngnh BCVT : Khi nim, ngha, trnh t phn phi ?
Tr li

Cu 20: Trnh by cc ch tiu NPV (NFV), thi gian hon vn v IRR: Khi
nim, cng thc xc nh v ngha ca tng ch tiu.
Tr li

1. Gi tr hin ti thun (NPV).

a. Khi nim:
- Gi tr hin ti thun (rng) ca d n NPV l tng li thun trong c thi gian hot ng
ca d n c quy i v thi im hin ti.
b. Cch thc v cng thc xc nh
Cch thc xc nh
- c th xc nh c gi tr thun hin ti ca d n chng ta phi xc nh c cc
khon thu chi ca d n :
Chi:
- Chi cho u t xy dng (TSC) : Ki
- Chi khai thc hng nm:
+ lng nhn vin
+ duy tu sa cha..
Ci
- Thu thu nhp doanh nghip
Thu :
- Thu t vic cung cp dch v, sn phm (sn lng v gi bn) : Bi
- Gi tr thu hi khi d n kt thc hot ng: Tn
- T sut trit khu: r
- Thi gian hot ng ca d n: n
Cng thc tng qut:
n

Ki

NPV

Ci Bi
(1 r )n

i 0

Tn

Trng hp c bit
- Chi ph u t mt ln v nm u tin (0).
Bi - Ci = const = P
n

NPV

K0
i 1

P
(1 r )i

K0

(1 r )n 1
P
(1 r )n .r

Tn
(1 r )n

Cng thc bin i

P
(1 r ) n 1
P
i
(1
r
)
(1 r ) n .r
i 1
c. ngha v hn ch ca ch tiu:
- Xem xt bn cht kinh t. NPV l gi tr thu nhp thun, d n c NPV cng ln d n cng
c gi tr:
n

- Xt gi tr NPV:
+ NPV = 0 : d n ha vn
+ NPV > 0 : d n c li
+ NPV < 0 : d n thua l
- Hn ch ca ch tiu ny l quy m ca d n.
Cng 1 bn cht vi NPV ta c 1 ch tiu tng t chnh l gi tr tng lai thun(NFV)
Cng thc xc nh gi tr tng lai thun
n

NFV

( Ki
i 0

Ci

Bi

Tn )(1 r )( n

i)

 c im

NFV

K 0 (1 r )

Bit NPV xc nh NFV v ngc li

(1 r )n 1
P
Tn
r

NPV (1 r ) n
NFV
(1 r ) n

NFV
NPV

2. Thi gian hon vn (PP- Thv)

a. Khi nim:
- L khong thi gian m khu hao v li rng tch ly c ng bng s vn u t b ra
c quy i v cng mt thi im.
+ Li rng v khu hao hng nm: LR + KH
+ Chi ph u t, thng c tin hnh 1 ln vo nm u tin: K
b. Cng thc tng qut
PP

i 0

Ki
(1 r )i

PP

i 1

( LRi KH i )
(1 r )i

Trng hp c bit, nu (LR + KH)i = const = P th thi gian hon vn c th c xc

nh nh sau:

(1 r ) PP 1
P
r (1 r ) pp
Kr (1 r ) pp

P (1 r ) pp
P
(1 r ) pp
P kr
P
PP log (1 r )
P Kr

c. ngha ca ch tiu
- Thi gian hon vn cng nh th d n cng c gi tr: thu hi vn nhanh, hn ch c ri ro
v thng thu c nhiu li nhun.
- Trng hp thi gian ha vn ln hn thi gian hot ng ca d n v gi tr thu hi khi kt
thc hot ng d n bng khng th d n th thua l (khng c kh nng thu hi vn).

3. Ch tiu t sut thu hi ni b (IRR)

a. Khi nim:
- L t sut chit khu m nu dng n lm t sut quy i dng tin t th n lm san bng
li ch thu c vi chi ph b ra ca d n hoc lm cho gi tr NPV hoc NFV bng 0.
b. Cng thc xc nh
n

NPV
i 0

Ki Ci Bi
(1 IRR)i

Tn
(1 IRR)n

Trng hp c bit:

K0

(1 IRR)n 1
P
(1 IRR)n .r

Tn
(1 IRR)n

xc nh gi tr IRR, ta dng phng php ni suy:

t IRR= x, gi tr NPV c coi l mt hm s ph thuc v bin s x: NPV = f(x)
1.Chn x1 sao cho f(x1) nhng f(x1)>0
2. Chn x2 sao cho f(x2) nhng f(x2)<0
Nh vy, trong khong (x1-x2) rt ngn, m hm li lin tc nn ta c th coi hm c dng
tuyn tnh v s tn ti mt gi tr x0 m f(x0) = 0.
xc nh gi tr x0 ta cn xc nh tham s a v b ca hm tuyn tnh:
NPV

Ta c:

Ly (1) - (2), ta c : b

f ( x)

bx0

x0

f(x1) = a + bx1

(1)

f(x2) = a + bx2

(2)

f ( x1 )
x1

a
b

f ( x2 )
x2

Thay b vo (1), ta xc nh c :

x1

f ( x1 )

x2
f ( x1 )

x1
f ( x2 )

c. ngha
- Kh nng sinh li cu d n :
+ Gi tr IRR cng ln th d n cng c hiu qu.
- Nu IRR T sut sinh li ti thiu th d n mi c hiu qu kinh t.

Cu 21: Trnh by cc phng php so snh la chn phng n xy dng c s vt cht

k thut (d n u t): NPV (NFV), TRR, Thi gian hon vn PP(Thv).
Tr li

1. Phng php gi tr hin ti thun

a. Nguyn tc:
- Da vo ch tiu NPV tin hnh so snh la chn.Xt v bn cht kinh t, y l ch tiu
tuyt i nn d n no c gi tr NPV ln nht th d n c hiu qu kinh t nht, v d n
c chn, ngoi ra gi tr NPV > 0.
- m bo tnh so snh th phi ng nht v mt thi gian, tc l cng mt thi gian hot
ng. thun li cho vic tinh ton, thng ly khong thi gian l bi s chung nh nht ca
thi gian hot ng ca d n.
b. Cc bc tin hnh so snh.
- Xc nh thi k (thi gian so snh): l bi s chung nh nht ca thi gian hot ng ca cc
d n.
- Tnh gi tr NPV ca tng d n:
n

Ki Ci Bi
(1 r )i

NPV
i 0

Tn
(1 r ) n

- D n c chn l d n c NPV ln nht.

2. Phng php thi gian hon vn
a. Nguyn tc:
- Nhng d n c la chn l nhng d n phi tha mn iu kin cn l: Thv Thvm (gi tr
Thvm c quy nh cho tng lnh vc u t).
- Mt ln so snh ch tin hnh so snh mt cp d n. Phn ging nhau th khng tin hnh so
snh m ch tin hnh so snh phn khc nhau (phn chnh lch gia hai d n). Ta coi phn
chnh lch gia hai d n l mt d n gi nh, v tnh Thv ca d n . Nu Thv Thvm th
d n ng gi v mt kinh t tc d n c chi ph u t ln hn c chn, ngc li nu
Thv > Thvm th d n c chi ph u t nh hn c chn.
b. Cc bc so snh
Bc 1: Tnh Thv ca tng d n.
Bc 2: So snh thi gian hon vn (Thv) ca tng d n vi thi gian hon vn nh mc
(Thvm). Cc d n c Thv >Thvm th loi ngay lp tc. Cc d n c Thv < Thvm th c gi li
tin hnh so snh. thun li, ta sp xp v nh k hiu cc d n theo 1 trnh t nht
nh (thng l nh theo chi ph u t ln dn v c k hiu l I. II, III.).
Bc 3: Tin hnh so snh cp th nht, tc d n II so vi d n I bng cch tnh thi gian
hon vn ca phng n gi nh II/I (ThvII/i) theo cong thc sau:
Thv

K
i 1

LRi
KHi
(1 r )i

Bc 4: So snh ThvII/i vi Thvm

+ Nu ThvII/I Thvm th d n II (c chi ph ln) c chn
+ Nu ThvII/I > Thvm th d n I (c chi ph nh) c chn
Ly d n tip theo (III) so snh vi d n c chn bc trn (bc 4), nh trnh t trn
cho ti d n cui cng (m-1 ln so snh vi m l s d n).
- D n cui cng c chn l d n c hiu qu kinh t nht.
3. Phng php t sut thu hi ni ti (ni b) - IRR
a. Nguyn tc
- Nhng d n c la chn l nhng d n phi tha mn iu kin cn l: IRR IRRm (gi
tr IRRm c quy nh cho tng lnh vc u t).
- Mt ln so snh ch tin hnh so snh mt cp d n. Phn ging nhau th khng tin hnh so
snh m ch tin hnh so snh phn khc nhau (phn chnh lch gia hai d n). Ta coi phn
chnh lch gia hai d n l mt d n gi nh, v tnh IRR ca d n . Nu IRR
IRRm th d n ng gi v mt kinh t tc d n c chi ph u t ln hn c chn,
ngc li nu IRR > IRRm th d n c t sut thu hi ni b nh hn c chn.
b. Cc bc so snh
Bc 1: Tnh IRR ca tng d n
Bc 2: So snh IRR ca tng d n vi IRRm . Ch gi li d n c gi tr IRR IRRm v
sp xp thep 1 trnh t nht nh (theo chi ph u t ln dn).
Bc 3: So snh tng d n, bt u vi d n II so vi d n I, xc nh gi tr t sut thu hi
ni ti ca d n gi nh, tc l phn chnh lch gia d n II so vi d n I (IRRII/I).
Bc 4: So snh IRRII/I v i IRRm
+ Nu IRRII/I IRRm => th d n II c chn
+ Nu IRRII/I < IRRm => th d n I c chn
- Ly d n III so vi d n c chn bc trn (bc 4), nh trnh t trn cho ti d
n cui cng (m-1 ln so snh vi m l s d n).
- D n cui cng c chn l d n c hiu qu kinh t nht.