TRNG I HC KINH T THNH PH H CH MINH

KHOA SAU I HC
--------

MN L

THUYT K

BI TP NHM
NHOM 1
TON

GVHD: TS. Trn Vn Tho

HVTH: 1. L Th M Nng
2. Nguyn Th Tuyt Trinh
3. Nguyn Th Kim Chung
4. Trn Th Kiu Quyn
5. L Th M T

Lp : Cao hc k ton Ngy K20

TP.HCM, thng 05 nm 2012

Tnh hung 1: Mt vic lm l mt ni tht vng bt k khu vc no. Nhng khi
mt vic lm l kt qu ca vic ng ca mt nh my lp rp 54 tui ca Ford, h c th
thm ch cn tht vng hn. St Louis, Missouri, ang chun b u tranh ht mnh cu
nh

my

lp

rp

Hazelwood

2.600

cng

vic

cung

cp.

Hin ti cng ty ny nhn c mt khon tr cp 500.000 USD t B Ngoi giao Hoa

K ca Cc Pht trin Kinh t Thng mi gip pht trin mt chin lc thuyt

phc Ford o ngc quyt nh ng ca ca Ford.
tng l cung cp mt bo co vo cui nm thuyt phc cc nh sn xut
t khng l l cc nh my Hazelwood trong thc t l hot ng tt. Nu khng th phi
thnh lp nh my mi thay th cho nh my Hazelwood v phi o to cng nhn
mi phc v nh my mi ny.
Tht khng may, Ford ch ra rng n khng nhn thy nhiu c hi c th gi ly
cc nh my. Hazelwood l mt trong nm nh my phi i mt vi vic ng ca v
35.000 vic lm trn khp nc M. Nhng tn tht ny l mt phn ca mt ti cu trc
nh my khng l c thit k mang n li nhun cho Ford. Cng ty ny b thua
l $800 triu trong qu u tin (2002). y l qu th t lin tip thua l.
Cu hi:
1. T bo co, s dng mt tam on lun pht trin mt l thuyt rt ngn quy
np lp lun l do ti sao nh my Ford cn phi ng ca.
a. Gii thch vai tr ca l thuyt cu trc ca bn
b. Gii thch vai tr ca l thuyt ng ngha ca bn
c. Gii thch vai tr ca l thuyt thc dng ca bn
2. T bo co, s dng mt tam on lun pht trin rt ngn gn suy lun l
thuyt lp lun ti sao mt chnh ph nn cung cp mt khon tr cp Ford.
a. Gii thch vai tr ca l thuyt cu trc ca bn
b. Gii thch vai tr ca l thuyt ng ngha ca bn
c. Gii thch vai tr ca l thuyt thc dng ca bn
Tnh hung 2:
1. Nhng vn ca k ton lin quan n v v ca Enron l g?
2. Nhiu lp lun cho rng Enron v mt vi cng ty c li nhun cao ph sn
chng minh nhng vn ch yu mang tnh c hu trong chun mc k ton v cch
thc kim ton dn ti. Nhng l lun ny c pht trin theo cch quy np hay suy
din? Hy gii thch. Nu c th hy cung cp mt tam on lun chng minh cu tr li
ca bn.
Tr li
Tnh hung 1:
1. T bo co, s dng mt tam on lun pht trin mt l thuyt rt ngn
quy np lp lun l do ti sao nh my Ford cn phi ng ca.
a. L thuyt cu trc
-

T1: Nu cng ty Ford thc hin ti cu trc Doanh nghip

T2: V nh my Hazelwood hot ng khng hiu qu

KL: Th nh my Ford phi ng ca.

b. L thuyt ng ngha

T1: Nu chnh ph vin tr tin cho cc DN hot ng khng hiu qu

T2: Nu Ford nhn 500.000$ ti cu trc DN

T3: V nh my Hazelwood hot ng khng hiu qu

KL: Th nh my Ford phi ng ca.

Theo l thuyt ny nu vn dng vo thc tin th cha chc nh my Ford phi
ng ca. Trong thc t, khi hot ng kinh doanh khng c li th c nhiu nguyn nhn
nh hng, cng ty c nhiu phng n la chn gii quyt khc phc s thua l ny,
khng nht nh phi ng ca.
c. L thuyt thc dng

T1: Nu mt vic l 1 phn ca ti cu trc DN

T2: Nu cng ty Ford thc hin ti cu trc Doanh nghip

T3: V nh my Hazelwood hot ng khng hiu qu

KL: Th nh my Ford phi ng ca.

Theo l thuyt ny nu vn dng vo thc t s nh hng n cc i tng con
ngi tn ti mi quan h ny. Chng hn khi Ford ng ca s gy tnh trng mt vic
lm cho s ng ngi lao ng ca cng ty. Nh vy c ngha l chng ta ang ni n
ngha thc dng ca l thuyt ny.
2. T bo co, s dng mt tam on lun pht trin rt ngn gn suy lun
l thuyt lp lun ti sao mt chnh ph nn cung cp mt khon tr cp
Ford.
a. L thuyt cu trc

T1: Nu mi khon tr cp ca chnh ph u cn thit cho s duy tr v ti cu trc hot

ng cc cng ty quy m ln m bo vic lm cho lc lng lao ng.

T2: V cng ty Ford ang ng trc nguy c ph sn v s tht nghip ca 35.000 cng
nhn.

KL: Th chnh ph nn tr cp cho nh my Ford.

b. L thuyt ng ngha

T1: Nu chnh ph vin tr cho cc DN hot ng khng hiu qu

T2: V nh my Ford c gng duy tr hot ng

KL: Th chnh ph nn tr cp cho nh my Ford.

Khi em l thuyt ny vo thc t c th thy vic chnh ph tr cp cho Ford cha
chc mang li hiu qu x hi nh mong i. V theo bo co c nhn nh rng Ford
khng c nhiu c hi duy tr nh my Hazewood d c nhn vin tr.
c. L thuyt thc dng

T1: Nu mt vic lm l mt tn tht ln

T2: V nh my Ford phi ph sn vi 35.000 lao ng phi tht nghip

- KL: Th chnh ph nn tr cp cho nh my

cp n vn khi l thuyt ny xy ra s nh hng n cc i tng
con ngi nh th no tc l ang ni n l thuyt thc dng. V vy khi chnh ph
vin tr cho Ford s phn no gii quyt c kh khn trc mt, mang li c hi
vic lm cho lc lng lao ng ca cng ty v trnh c s nh hng ln v mt
i sng x hi trong trng hp Ford ng ca.
Tnh hung 2:
1. Vai tr ca k ton v kim ton trong v v n ca Enron
-

K h trong h thng k ton dn n k ton lch lut.

Kim ton vin lm vic thiu c lp, khng t ch trong cng vic t dn n kim
ton khng tun th chun mc o c ngh nghip.
2. Cng ty Enron v mt vi cng ty c li nhun cao ph sn chng minh nhng
vn ch yu mang tnh c hu trong chun mc k ton v cch thc kim ton dn ti.
Lp lun trn c pht trin theo suy din.
Tam on lun theo l thuyt cu trc:

T 1: Nu cng ty Enron ph sn l do k ton lch lut v kim ton khng tun th

nguyn tc o c.

T 2: V mt vi cng ty c li nhun cao khc cng ph sn l do k ton lch lut v

kim ton khng tun th nguyn tc o c.

KL: Chun mc k ton v cch thc kim ton cn nhng vn mang tnh c hu.