Professional Documents
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I HI NG C NG
BAN KIM SOT
HI NG QUN TR
TNG GIM C
PH TNG GIM C
GIM C
K THUT
PHNG K
THUT
GIM C
XUT KHU
PHNG XUT
NHP KHU
PHNG K
TON
GIM C TI
CHNH
NH MY THI
BNH DNG
NH MY NAM
VIT
PHNG TI
CHNH
P.QLTIN
LNG -BHXH
NH MY DU
C BT C
PHNG KSNB
PHNG C IN
GIM C C
KH ,C IN
-XD
NH MY SX BAO
B
PHNG C KH
PHNG XY
DNG
PHNG HNH
CHNH
GIM C
NHN S
PHNG NHN
S
PHNG KINH
DOANH
GIM
C
SN
XUT
2012
2013
2012/2011
2013/2012
Ch tiu
Gi tr
Gi tr
Gi tr
Vn lu 44093,
ng
69
97,1
5
51829,
71
95,0
7
42053,
19
95,2
2
7736,
02
117,
54
81,1
9776,5
4
2
Vn c
nh
1294,3
2
2,85
2688,0
3
4,93
2111,8
9
4,78
1393,
71
207,
68
78,5
576,14 7
Tng
vn
45388,
01
100.
00
54517,
74
100.
00
44165,
08
81,0
10352,
1
66
(Ngun: Phng k ton - Ti chnh)
100.
00
9129,
73
120,
11
a. C phiu
- Pht hnh c phiu thng:cng ty tng ln pht hnh c phn trc
khi b co c phn ho v ng k nim yt trn sn HOSE
Tng s lng nh u t ng k tham gia u gi l 766 nh u t,
trong c 29 t chc v 737 c nhn. Tng khi lng ng k mua l
31.237.700 c phn. trong cc c nhn ng k mua 8.888.700 c phn, cc
t chc ng k mua 22.349.000 c phn. Tng s phiu tham d u gi hp
l l 763. Gi u thnh cng cao nht l 50.000 ng/c phn, gi u thnh
cng thp nht l 23.100 ng/c phn, gi u thnh cng bnh qun l 26.242
ng/c phn.
Khi lng t mua cao nht l 2.000.000 c phn, khi lng t thp
nht l 100 c phn.
S lng c phn trng thu ca NT nc ngoi l 4.711.307 c phn.
Tng gi tr c phn bn c l 575.304.225.000 ng.
- Cng ty ng k nim yt 88 triu c phiu ph thng vi mnh gi
10.000 ng/c phiu.
c bit, Cng ty c vn iu l 880 t ng, trong Nh nc nm gi
65%, c phiu bn u i cho cn b cng nhn vin chim 3,09%, c ng
chin lc nm gi 7% v c phiu bn u gi chim 24,91%.
b. Ti tr vn
Ngy 11-1-2013, Ngn hng ANZ (c) v Calyon (Php) tr thnh hai
ng ti tr thu xp tn dng d n m rng dy chuyn sn xut ca Cng ty,
vi tng vn ti tr l 96,4 triu USD cho d n c tng vn u t ln n 190
triu USD. 80% tng gi tr u t cho d n ny (190 triu USD) u t vn
vay, 20% l vn ca cng ty. D n ny s gip cng ty xy dng thm dy
v:tri
u ng
Nm
Tc tng
2013
2012
2013/2012
Ch tiu
u t ti sn c
Gi tr
Gi tr
%
40.0
Gi tr
nh
u t hp ng vn
5,609
59.99
3,900
1
33.6
-1,079
30.47
ti
4,250
66.40
2,150
0
-2,100 49.41
Qua bng trn ta thy trong nm so vi 2012 nm 2013 u t vo
My
My
My
My
My
My
Tn thit b
vi tnh
in laze A4
in laze A3
in phun mu A3
in phun mu A0, A1
photocopy A0
n v
B
Ci
Ci
Ci
Ci
Ci
Chng loi
IBM
Xerox
Xerox
Canon
HP
Fuji
S lng
20
10
2
1
1
1
4
T l
Ch tiu
u t (t )
Tng u t
581.4
15.654
8.946
My mc tb
Phng tin
VT v TD
Dng c
TB QL
1.474
Tng t
2/1
- u t vo ngun nhn lc
0.0269
Ch tiu
2012
2013
1
2
Vn u t
Vn u t ngun nhn
lc
T l (2)/(1)
260.4
1.2
361
1.46
0.00461
0.00404
Ch tiu
Vn u t
Vn u t nguyn vt liu
T l (2)/(1)
2012
260.4
197.6
0.76
2013
361
289.95
0.8032
CH TIU
TSC & u t di hn
Ti sn c nh
u t di hn
Tng ti sn
T sut u t tng qut
T sut u t TSC
T sut u t ti chnh
di hn
Nm
Nm
Nm
Chnh lch
2013
803,612
357981
445,631
1,393,093
57.69%
25.70%
2012
476,125
297348
178,777
936,372
50.85%
31.76%
2011
403,901
272551
131,350
784,247
51.50%
34.75%
2013/2012
68.78%
20.39%
149.27%
48.78%
34.97%
6.48%
31.99%
2012/2011
17.88%
9.10%
36.11%
19.40%
9.21%
3.16%
6.05%
* Tng li nhun gi li
Nm 2005
Nm
2006
Chnh lch
nh ph
795
993
+198
1. Chi ph NVPX
70
87
+17
725
906
+181
3.384
3.772
+388
1.762
1.707
-55
157
504
+347
898
1047
+149
567
514
-53
4.179
4.765
+586
Bin ph
3. Chi ph vt liu
Tng CPSXC n v
Tn hng ha
vt
Nm 2011
Nm 2012
Nm 2013
2011
so vi 2012
S tin
T%
S tin
C nc mn
Kg
36
50.5
70.4
14.5
40,3
19.9
39,4
Giap xc
kg
61
55
60
-6
-9,8
9,1
Cc loi khc
Nhuyn th chn
Kg
210
200
250
-10
-4,8
50
25
Kg
125
125
172
0,6
Nhuyn th c v
kg
215
160
262
-55
-17,5
7,7
C nc ngt
kg
70
85
82
15
21,4
-3
3,5
- Vn h gi thnh sp:
Do vic thu gom nguyn liu nh l nn lm cho chi ph tng ln v cht
lng ca sn phm lm ra cng khng c ng lot. V th cng ty phi t
chc v phi hp vi nhng ngi nng dn nh: cung cp k thut, h tr v
t cng ty s c c nhng nguyn liu cht lng hn ng thi
cng gim c chi ph.
Bn cnh cng ty cn t chc cc kha hun luyn cho nhn vin , nhm
nng cao tay ngh v ng thi s dng mt s cng ngh tin tin nhm nng
cao hiu qu.. Cn xy dng thm cc kho lnh bo qun sn phm, gip gim
bt chi ph thu ngoi.. Xy dng cc qui nh cnh tranh minh bch khi sot
xt ni b. Chn la cc nh cung ng, nht l cung ng bao b, dch v vn
chuyn tu bin, m bo chn la nh cung cp sn phm, dch v c cht
lng, gi c thp. Gim chi ph li vay xung mc hp l: sot xt li s d
hng ha tn kho, cng n phi thu, trnh cc tnh trng hp ng qu ln
lm cho X nghip tng chi ph s dng vn. Gim nhng chi ph hao ht trong
cc khu ch bin, gim c gi thnh sn phm, X nghip cn c gng tn
dng c ht cc d tha ca nguyn liu trong cc khu to ra cc sn
phm ph c th gip lm gim bt chi ph hao ht.
2. nh gi khi qut vn chi ph v gi thnh ca doanh nghip
( lin h vi cc doanh nghip cng ngnh v tnh hnh trn th trng)
- V gi thnh:
Nhn chung cch phn b v tnh gi thnh sn phm ca cng ty Bin Vit l
chnh xc, m bo theo ch k ton ca Nh nc nhng c s kt hp
uyn chuyn sao cho ph hp vi tnh hnh thc t ca cc cn b cng nhn
vin phng k ton ca X nghip.
Tuy nhin, gi c, gi bn tng chm nhng gi nguyn liu u vo kin
tc tng cao v ko di sut c nm 2012. Gi nguyn liu tng t bin l do
tnh hnh bin ng ca gi c th trng lm cho gi mua tng. Do c im
ca quy trnh cng ngh i hi nguyn liu u vo l phi l thy hi sn ti
sng v sch bnh, nn vic d tr nguyn liu sn xut l nm ngoi kh
nng ca X nghip, do d c mi quan tm rt nhiu n bin ng ca
Nm 2012
Nm 2013
2011
Tn hng ha
Sn lng
Sn lng
Sn lng
Sn lng
C nc mn
12.516
23,28
49.883
23,88
63.733
31,42
37.367
298,55
13.850
27,76
Giap xc
3.680
6,85
9.977
4,78
8.788
4,33
6.297
171,11
-1.189
-11,92
Cc loi khc
Nhuyn th
3.665
6,82
16.513
7,91
8.320
4,10
12.866
351,05
-8.211
-49,67
4.370
8,13
6.754
3,23
7.356
3,63
2.384
54,55
602
8,91
4.825
8,98
4.600
2,20
5.194
2,56
-225
-4,66
594
12,91
13.047
53.752
24,27
100
32.610
208.916
15,61
100
33.736
202.861
16,6
100
19.563
149,9
1.126
3,45
4
5
6
chn u
Nhuyn th c
v
C nc ngt
Tng
Ngun cung ng
Tnh hnh nguyn liu trong nhng nm gn y cng c nhng bin ng.
V nguyn liu ch yu ca cng ty u c ngun gc t th nhin rt nhiu v
d tm kim . Tuy nhin ngun nguyn liu li b hn ch v s lng v cht
lng nh: nguyn liu ch c thu mua l, khng c khoanh vng quy
hoch nn i khi xy ra tnh trng khan him ngun nguyn liu u vo, li
tn thi gian thu gom, V phng tin vn chuyn ch yu l thu ngoi nn
lm tng chi ph.
Mt mt hn ch na l nguyn liu c thu gom t cc n v nh l, khi
lng khng n nh, gi c khng thng nht. Nn cng ty cn c nhng chnh
sch nhp kho nguyn liu c th, v phi thng nht gi c i vi nh cung
ng qua cc nm ty theo tng mt hng hn ch ti a xy ra tnh trng
thiu ht hng ha lm nh hng n uy tn v mt b th trng.
bo m cung cp cc thng tin chnh xc, kp thi, v tnh hnh d tr, bin
ng ca hng ha. T c bin php qun l v bo qun v tnh hnh d
tr, bin ng c v s lng ln gi tr.
Vic d tr hng ha tn kho c nh hng ln n doanh thu tiu th ca
cng ty, v th cng ty phi c chnh sch d tr hng ha hp l, ph hp vi
tnh hnh th trng y bin ng.
Vic d tr hng ha qua 3 nm ca cng ty gim i mang tnh cht hai
mt: mt l, d tr hng ha t i khng nh rng tiu th hng ha nhiu
hn hng ha sn xut ra, hng ha d tr t cng tn km chi ph bo
qun, chng t th trng tiu th ca cng ty c m rng, c nhiu n
t hng v thu hi nhanh ngun vn sn xut ; nhng bn cnh vn tn ti
im yu l, d tr hng ha c gim i nh vy s khng m bo cung ng
hng ha nu c khch hng hay n t hng ln vi s lng nhiu, lm mt
nim tin tng ca i tc v cng mt i mt phn li nhun.
Gi bn
i vi mi cng ty th gi bn v cng quan trng quyt nh n tnh hnh
tiu th v li nhun v quyt nh s tn ti ca cng ty. Hin ti cng ty lun
thay i gi bn ty theo tnh hnh th trng v sau cp nht cho khch
hng bit thng qua email v trang web ca cng ty.
Cng ty cng p dng cc chnh sch nh gi nh sau:
nh gi theo doanh s: ty vo mc doanh s m gi c cng khc nhau
nhm kch thch khch hng tng khi lng mua c gim gi.
Chnh sch chit khu doanh s bn , phng thc tr chm kch tch
khch hng tng lng tiu th sn phm.
Gi nhn nhng: tuy c bng gi c th nhng i vi khch hng quen
v mua vi s lng ln c th nhn nhng gi nhng vn c li gip cng ty
gi c mi quan h tt vi khch hng v gi c cc khch hng ln.
Cc nhn t khc
Quan h thng mi: quan h thng mi l iu m doanh nghip no cng
phi c gng to ra. C quan h tt th sn phm mi d dng tiu th. Sn
Chnh sch Nh nc
C nhiu chnh sch Nh nc ban hnh nh trc tip hoc gin tip n s
hot ng ca cng ty. Chnh sch ngoi giao cng nh hng rt ln n cng
ty. T khi gia nhp WTO n ny, nh nc lun thc hin cc chnh sch m
ca gip cng ty qung co, gii thiu sn phm ca cng ty n cc th trng
nc ngoi.
T gi hi i trn th trng y bin ng cng nh hng trc tip n
tnh hnh xut khu ca cng ty An Vit.
Nhn t x hi
Trong thi i ngy nay vi bc pht trin nhy vt ca nn kinh t, cng
ngh v th m nhu cu ca con ngi cng thay i hc thch n ngon, mt
p, nhu cu v mt tnh thn ngy cng cao, i hi cao v nhng sn phm
mang tnh phong tc, tp qun ca dn tc. Cc thi quen, phong tc, tp qun
sinh hot l nhng nguyn nhn tc ng trc tip n lng sn phm ca
cng ty An Vit.
2. nh gi khi qut v tiu th sn phm v doanh thu ca doanh nghip:
b. i vi nh nc
Nh nc cn c chnh sch u i, khuyn khch cc doanh nghip sn
xut v kinh doanh mt hng truyn thng ny yn tm sn xut t doanh thu
cao, gp phn lm tng ngun thu ngn sch nh nc.
To iu kin thun li v cc th tc php l hi quan gip cho vic xut
khu hng ha ca cc cng ty c d dng, nhanh chng.
Xy dng ch php l r rng, thng thong v kp thi c nhng sa
i, b sung cho ph hp vi nhng bin ng ca t h tr ng trong nc
cng nh bin ng ca th trng th gii nhm to iu kin thun li cho
mi trng kinh doanh.
VI. Li nhun v phng hp phn phi li nhun trong doanh nghip:
1. Thc trng li nhun trong doanh nghip:
NM 2005
NM 2006
CHNH LCH
S TIN
%
748.974.159
881.789.520 132.815.362 17,73
Qua bng s liu trn ta thy trong hai nm 2012 v 2013 doanh nghip
Ch tiu
LNST
1 Qy u t pt
ST
Nm 2013
TT
748974159
ST
TT
Chnh lch
881789520
132815361
374487079.5
50%
476166340.8
54%
101679261.3
74897415.9
10%
88178952
10%
13281536.1
74897415.9
10%
70543161.6
8%
-4354254.3
4 Chia li c phn
209712764.5
28%
229265275.2
26%
19552510.68
14979483.18
2%
17635790.4
2%
2656307.22
2 Qy d phng ti chnh
Qy khen thng v qu phc
3 li
khon ny. N nm trong 2% tng li nhun sau thu trch cho ban tng
gim c. Nm 2013 phn trch thng cho ban tng gim c tng so vi
nm 2012 l 2.656.307,22 ng tng ng vi t l tng 17,73%.
39