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Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

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Gim c

Trn Mnh Qunh

LI M U
1. L do chn ti
Trong nn kinh t th trng v nht l trong xu th hi nhp v kinh t
hin nay, s cnh tranh din ra rt gay gt. Cc doanh nghip mun tn ti,

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


ng vng trn th trng, mun sn phm ca mnh c th cnh tranh c
vi sn phm ca cc doanh nghip khc th khng cn cch no khc l phi
tin hnh cc hot ng sn xut kinh doanh sao cho c hiu qu. Do vy
vic tm ra cc bin php nng cao hiu qu sn xut kinh doanh l vn
ang c rt nhiu cc doanh nghip quan tm v ch trng.

Chng 1: C s l lun v hiu qu kinh doanh

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-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


Trong qu trnh thc tp ti Cng Ty TNHH Thit B Khoa Hc K
Thut Tho Qunh, em nhn thy cng ty cn tn ti mt s kh khn trong
hot ng kinh doanh. V vy, c s hng dn tn tm ca c gio
ThS. Phm Th Kim Dung v ton th cn b cng nhn vin ca cng ty, ti
nghin cu ti Mt s gii php nng cao hiu qu kinh doanh ca
Cng ty TNHH Thit B KHKT Tho Qunh. Vi mc ch p dng l

Chng 1: C s l lun v hiu qu kinh doanh

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Gim c

Trn Mnh Qunh


thuyt vo thc tin nng cao nhn thc ng thi cung cp mt s thng
tin cho ban lnh o cng ty iu chnh v nng cao hiu qu hot ng
sn xut kinh doanh ca cng ty.
2. Mc tiu nghin cu
Nhm a ra nhng l lun chung v hiu qu hot ng kinh doanh
trong doanh nghip. Lm r c ngha v mc tiu tng hiu qu hot

Chng 1: C s l lun v hiu qu kinh doanh

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Gim c

Trn Mnh Qunh


ng kinh doanh ca cc doanh nghip. Thy c nhng yu t quyt nh
cng nh nh hng ti hiu qu sn xut kinh doanh.
Phn nh thc trng kt qu hot ng kinh doanh ca Cng ty TNHH
Tho Qunh. Thy c nhng bin chuyn tch cc v mt hiu qu kinh
doanh, c bit rt ra c nhng tn ti yu km gy cn tr vic nng cao
hiu qu hot ng kinh doanh ca cng ty.

Chng 1: C s l lun v hiu qu kinh doanh

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-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


3. Phm vi nghin cu
Nghin cu nhng l lun v thc trng hiu qu hot ng kinh doanh.
Nghin cu ch ch trng vo hiu qu kinh doanh hot ng ti chnh
ca Cng Ty TNHH Thit B KHKT Tho Qunh.
4. Phng php nghin cu

Chng 1: C s l lun v hiu qu kinh doanh

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Gim c

Trn Mnh Qunh


phc v cho qu trnh vit lun vn, trong thi gian tm hiu, thu thp
d liu ti s dng cc phng php: phng php thng k so snh,
phng php phn tch tng hp.
5. Kt cu ti: ti gm bn chng

Chng 1. C s l lun v hiu qu kinh doanh

Chng 1: C s l lun v hiu qu kinh doanh

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-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


Cc c s l lun v hot ng kinh doanh ca cng ty cng nh cc
nhn t, ch tiu nh hng n kt qu hot ng kinh doanh ca cng ty.
Chng 2. Gii thiu tng quan v Cng Ty TNHH Thit B KHKT
Tho Qunh
Khi qut v s hnh thnh pht trin ca cng ty v cc chc nng
phng ban trong cng ty, t thy c tim nng ca cng ty.

Chng 1: C s l lun v hiu qu kinh doanh

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Gim c

Trn Mnh Qunh


Chng 3. Phn tch hot ng kinh doanh ti cng ty Tho Qunh
Phn tch cc hot ng ti chnh ca cng ty trong nhng nm gn y
bit c nhng bc i tch cc v mt hot ng kt qu kinh doanh.
Chng 4. Mt s bin php nng cao hiu qu kinh doanh trong cng ty

Chng 1: C s l lun v hiu qu kinh doanh

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Gim c

Trn Mnh Qunh


Nng cao cht lng dch v chm sc khch hng, nng cao hiu qu s
dng vn, nng cao hiu qu s dng ngun nhn lc t pht huy nng
lc ca cng ty.

Chng 1: C s l lun v hiu qu kinh doanh

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-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh

Chng 1: C s l lun v hiu qu kinh doanh

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-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh

CHNG 1:

Chng 1: C s l lun v hiu qu kinh doanh

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-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh

C S L LUN V HIU QU
KINH DOANH

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh

Chng 1: C s l lun v hiu qu kinh doanh

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-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


1.1 Khi nim v hot ng kinh doanh
Hot ng kinh doanh ca doanh nghip l ton b cc nghip v kinh t
pht sinh trong qu trnh sn xut v tiu th sn phm ca doanh nghip, n c
phn nh qua cc ch tiu kinh t, cc bo co k ton.
Hot ng kinh doanh trong doanh nghip din ra thng xuyn v lin tc.
N chu nhiu tc ng bi nhn t bn trong v bn ngoi doanh nghip. Cc nhn

Chng 1: C s l lun v hiu qu kinh doanh

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Gim c

Trn Mnh Qunh


t bn trong l cc quyt nh ca nhng nh qun l trong qu trnh s dng ngun
nhn lc, cc yu t ca qu trnh sn xut Cc nhn t bn ngoi l s tc ng
ca cc chnh sch, ch ti chnh ca nh nc.
1.2 Khi nim v hiu qu kinh doanh
Hiu qu sn xut kinh doanh l phm tr kinh t c th hin bng nhng
c trng k thut, c xc nh trn c s so snh cc ch tiu gi tr u ra v gi

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


tr u vo ca doanh nghip t c kt qu cao nht trong sn xut kinh
doanh vi chi ph b ra thp nht.
Hiu qu sn xut kinh doanh bao trm xuyn sut, th hin cht lng qun
l kinh t. Mi s i mi v ni dung, phng php, bin php p dng ch tht
s c ngha khi lm tng c hiu qu sn xut kinh doanh, thc y doanh
nghip pht trin ton din.

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


Theo cch hiu thng thng, hiu qu kinh doanh biu hin mi tng quan
gia chi ph u vo v kt qu nhn c u ra ca mt qu trnh Nu gi P l
hiu qu kinh doanh:
Hiu qu sn xut kinh doanh ca doanh nghip c phn nh bng cng
thc:
Kt qu u
vo (Onput)
Hiu qu kinh doanh (P) =
Chi ph u ra (Input)

Chng 1: C s l lun v hiu qu kinh doanh

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Gim c

Trn Mnh Qunh

Cng thc ny th hin hiu qu kinh doanh c hiu qu hay khng


Nu P = 1 th hot ng kinh doanh khng c li v kt qu u vo bng chi
ph u ra.

Chng 1: C s l lun v hiu qu kinh doanh

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Gim c

Trn Mnh Qunh


Nu P > 1 th th hot ng kinh doanh c hiu qu v kt qu u vo ln
hn chi ph u ra.
Nu P < 1 th th hot ng kinh doanh khng hiu qu v kt qu u vo
nh hn chi ph u ra.
Chi ph u vo: nguyn vt liu, ngun nhn lc

Chng 1: C s l lun v hiu qu kinh doanh

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Gim c

Trn Mnh Qunh


Nguyn vt liu: Vi nguyn vt liu tt hn, lao ng c tay ngh cao hn,
my mc cng ngh hin i hn, s gim c lng hao ph nguyn vt liu, hao
ph lao ng v hao ph nng lng, thit b trn tng n v sn phm, ph phm.
l iu kin c nhng sn phm vi s lng, cht lng cao, gi thnh h.
Vic tm ngun cung ng khng nn l thuc vo mt nh cung cp. Nu l hng

Chng 1: C s l lun v hiu qu kinh doanh

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Gim c

Trn Mnh Qunh


i tr th tm nhiu nh cung cp trnh tnh trng cc nh cung cp ngng cung cp
hng. Cn hng ring bit th phi c nh cung cp c nh v k kt lu di.
Ngun nhn lc: Phn nh trnh s dng cc ngun lc sn c ca doanh
nghip hot ng sn xut, kinh doanh t kt qu cao nht vi chi ph thp nht
Chi ph u ra: chi ph ti chnh, chi ph bn hng, chi ph qun l doanh nghip.
t hiu qu gim chi ph th nn xem xt li s dng nhng chi ph nh th no, c

Chng 1: C s l lun v hiu qu kinh doanh

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Gim c

Trn Mnh Qunh


nhng chi ph khng cn thit phi gim i, nhng li c nhng chi ph cn phi
tng ln v chnh vic tng chi ph ny s gip cho doanh nghip hon thnh mc
tiu tt hn.
1.3 S cn thit phi nng cao hiu qu hot ng kinh doanh
Khi kinh doanh th bt c doanh nghip no cng ngh n hiu qu kinh
doanh m mnh t c. V ngh n hiu qu kinh doanh th phi ngh ngay n

Chng 1: C s l lun v hiu qu kinh doanh

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-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


li nhun. Hiu qu l qu trnh hot ng sn xut kinh doanh u ra ln hn
u vo. tng hiu qu kinh doanh ch c con ng duy nht l khng ngng
u t vo cng ngh, ngun nhn lc, qun l... Qua nng cao gi tr doanh
nghip trn thng trng. C 3 cch so snh nng cao hiu qu kinh doanh.
Nu kt qu u vo tng v chi ph u ra gim th hiu qu kinh doanh l.

Chng 1: C s l lun v hiu qu kinh doanh

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Gim c

Trn Mnh Qunh


Nu kt qu u vo khng i v chi ph u ra gim th hiu qu kinh
doanh c li nhun.
Nu kt qu u vo tng v chi ph u ra khng i th hiu qu kinh
doanh l.
1.4 Phng php phn tch hot ng kinh doanh

Chng 1: C s l lun v hiu qu kinh doanh

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Gim c

Trn Mnh Qunh


C nhiu phng php c s dng tin hnh phn tch hot ng sn
xut kinh doanh ca doanh nghip. Sau y l cc phng php thng c s
dng.
1.4.1 Phng php so snh
Phng php so snh l phng php ch yu dng trong hot ng kinh t,
n i chiu cc ch tiu, cc hin tng kinh t c lng ho c cng ni

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


dung, tnh cht tng t nhau. Tu theo mc ch, yu cu phn tch, tnh cht v
ni dung ca cc ch tiu kinh t m s dng cc k thut so snh thch hp, c cc
loi so snh sau:
1.4.1.1 So snh tuyt i
S tuyt i l s biu hin quy m, khi lng ca mt ch tiu kinh t, so
snh tuyt i l so snh mc t c ca cc ch tiu nhng khong thi

Chng 1: C s l lun v hiu qu kinh doanh

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Gim c

Trn Mnh Qunh


gian v khng gian khc nhau nhm nh gi s bin ng v quy m, khi lng
ca cc ch tiu kinh t .
Chnh lch ch tiu gia 2 k = ch tiu k phn tch ch tiu k gc

Chng 1: C s l lun v hiu qu kinh doanh

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Gim c

Trn Mnh Qunh


1.4.1.2 So snh tng i
S tng i hon thnh k hoch
S tng i hon thnh k hoch biu hin mi quan h t l gi mc
thc t t c trong thi k vi mc t theo k hoch ra trong k v
mt ch tiu kinh t no

Chng 1: C s l lun v hiu qu kinh doanh

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Gim c

Trn Mnh Qunh

S tng i hon
Mc thc t t c trong k
thnh k hoch % =
x100%
Mc cn t theo k hoch ra trong k
S ny phn nh tnh hnh hon thnh k hoch ca ch tiu kinh t.

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


1.4.2 Phng php phn tch mc nh hng ca cc nhn t n cc hin
tng kinh t
Phn tch kinh t khng ch dng li vic nh gi din bin v kt qu ca
qu trnh sn xut kinh doanh ca doanh nghip m phi i su tm ra nhng nguyn
nhn dn n din bin v kt qu .

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


xc nh mc nh hng ca cc nhn t n hin tng kinh t ta
thng dung cc phng php sau y:
Phng php s chnh lch
L phng php dng xc nh mc nh hng nhn t n ch tiu
phn tch. Phng php ny dng trc tip, s chnh lch ca nhn t xc nh
mc nh hng ca cc nhn t n ch tiu phn tch.

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


1.5 Cc nhn t nh hng n hiu qu kinh doanh
1.5.1 Cc nhn t bn ngoi
1.5.1.1 Mi trng php l
Mi trng php l bao gm lut, vn bn di lut, quy trnh, quy phm k
thut sn xuttt c cc quy phm k thut sn xut kinh doanh u tc ng trc

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


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Trn Mnh Qunh


tip n hiu qu v kt qu hot ng sn xut kinh doanh ca doanh nghip.
Mi trng php l to s bnh ng ca mi loi hnh kinh doanh, tnh cng
bng v nghim minh ca lut php bt k mc no iu c nh hng n
hiu qu hot ng sn xut kinh doanh ca doanh nghip.
1.5.1.2 Mi trng chnh tr, vn ho- x hi

Chng 1: C s l lun v hiu qu kinh doanh

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Gim c

Trn Mnh Qunh


Mi trng chnh tr n nh s c tc dng thu ht cc hnh thc u t
nc ngoi lin doanh, lin kt to thm c ngun vn ln cho doanh nghip m
rng hot ng sn xut kinh doanh ca mnh. Ngc li nu mi trng chnh tr
thiu n nh th khng nhng hot ng hp tc sn xut kinh doanh nc ngoi
hu nh khng c m ngay c hot ng sn xut ca doanh nghip trong nc
cng gp nhiu bt n.

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


Mi trng vn ho x hi bao gm cc nhn t iu kin x hi, phong
tc tp qun, trnh , li sng ca ngi dny l nhng yu t rt gn gi v
c nh hng trc tip hay gin tip n hot ng sn xut kinh doanh ca doanh
nghip. Doanh nghip ch c th duy tr v thu c li nhun khi sn phm lm ra
ph hp vi nhu cu, th hiu khch hng, ph hp vi li sng ca ngi dn ni
tin hnh hot ng sn xut.

Chng 1: C s l lun v hiu qu kinh doanh

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-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


1.5.1.3 Mi trng kinh t
L tin nh nc xy dng cc chnh sch kinh t v m nh chnh
sch ti chnh, cc chnh sch u i vi cc doanh nghip, chnh sch u i cc
hot ng u tnh hng rt c th n k hoch sn xut kinh doanh v kt
qu sn xut kinh doanh ca mi doanh nghip.
1.5.1.4 Mi trng thng tin

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

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Gim c

Trn Mnh Qunh


Trong nn kinh t th trng cuc cch mng v thng tin ang din ra mnh
m bn cnh cuc cch mng khoa hc k thut. lm bt k mt khu no ca
qu trnh sn xut kinh doanh cn phi c thng tin, v thng tin bao trm ln cc
lnh vc, thng tin iu tra khai thc th trng cho ra sn phm mi, thng tin
v k thut sn xut, thng tin v kinh nghim thnh cng hay nguyn nhn tht bi
ca cc doanh nghip i trc. Doanh nghip mun hot ng sn xut kinh doanh

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


ca mnh c hiu qu th phi c mt h thng thng tin y , kp thi, chnh xc.
Ngy nay thng tin c coi l i tng kinh doanh, nn kinh t th trng l nn
kinh t thng tin ho.
1.5.1.5 Mi trng quc t
Trong xu th ton cu ho nn kinh t nh hin nay th mi trng quc t
c sc nh hng ln n kt qu hot ng kinh doanh ca doanh nghip. Cc xu

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


hng, chnh sch bo h hay m ca, s n nh hay bin ng v chnh tr, nhng
cuc khng hong ti chnh, tin t, thi hp tc lm n ca doanh nghip u c
nh hng n hot ng sn xut kinh doanh ca doanh nghip. Mi trng quc
t n nh l c s cc doanh nghip tin hnh nng cao hiu qu hot ng sn
xut ca mnh.
1.5.2 Cc nhn t bn trong

Chng 1: C s l lun v hiu qu kinh doanh

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Gim c

Trn Mnh Qunh


1.5.2.1 Ngun nhn lc
Mt trong nhng yu t nh hng n kh nng thch nghi nhanh, hon
thnh tt cng vic ca mt thnh vin l b tr cng vic cho nhn vin hp l,
ng yu cu v kh nng ca h.

Chng 1: C s l lun v hiu qu kinh doanh

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Trn Mnh Qunh


qun l hiu qu mt doanh nghip th trnh nhn lc l mt yu t
quan trng, trnh nhn lc cng cao th kh nng gii quyt cng vic cng tt,
c th m trch c nhiu v tr quan trng.
nng cao hiu qu ca ngi lao ng t nng cao hiu qu ca doanh
nghip, i hi cng ty phi c mt chnh sch nhn s tt, phi lun ng vin
khuyn khch ngi lao ng thng qua cc hnh thc lng, thng cc chnh sch

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


pht trin nhn lc, o to nng cao nghip v lm vic cng nh vic tin hnh
ca nhn vin.
Nng sut hiu qu ca ngi lao ng b nh hng bi rt nhiu nhn t.
Mt trong nhng nhn t nh hng l cch b tr c s h tng v bu khng kh
lm vic ti cng ty.
1.5.2.2 Ti sn c nh

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

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Gim c

Trn Mnh Qunh


Hiu qu s dng ti sn c nh trc ht phi ph thuc vo tnh trng k
thut ca ti sn c nh.
Bn cnh tnh trng k thut v tui th ca ti sn c nh th cch b tr,
cch s dng ti a nng sut my mc, thit b l nhn t quan trng gip cng
ty s dng c cng sut hiu qu ca ti sn c nh mc ti a.

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


ti sn c nh ni chung v my mc thit b ni ring c c cng
sut cao, tui th lu di th phi thng xuyn bo tr, bo dng.
1.5.2.3 Hiu qu s dng vn
Trong tng ngun vn ca cng ty th tng ngun vn lu ng l quan
trng nht, n m bo cho hot ng sn xut kinh doanh hng ngy, p ng nhu
cu tin mt ca cng ty.

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


qun l hiu qu vn lu ng th nhn t nh hng hng u l
chnh sch vn lu ng ca cng ty. V vy iu cn thit l phi c mt chnh
sch tt v vn lu ng.
nh hng n kh nng thanh ton ca cng ty c nhiu nhn t nh tin
mt ti qu hin c ca cng ty, chnh sch chim dng vn ca cc n v khc v
tnh hnh cng n ca cng ty.

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


1.6 Cc ch tiu nh gi hiu qu hot ng kinh doanh
1.6.1 Ch tiu nh gi hiu qu s dng lao ng
nh gi tnh hnh bin ng lao ng thng qua thng s
S cng nhn tng / gim tng i

S cng nhn tng S cng nhn


S cng nhn
(gim) tng i =
thc t
k hoch
x
xut

T l hon thnh
gi tr sn

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh

S cng nhn tng (gim) tng i cho thy mc m bo sc lao ng


v tnh hp l ca bin ng , cng nh tnh hnh tuyn dng v o to lao
ng.

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


1.6.2. Ch tiu nh gi hiu qu s dng ti sn c nh
1.6.2.1. nh gi s tng gim ti sn c nh
H s gim ti sn c nh

H s tng/ gim
ti sn c nh

Ga tr ti sn c nh
tng/ gim trong k
=
Ga tr TSC bnh qun dng vo
sn xut kinh doanh trong k

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh

Ch tiu ny phn nh chung v s thay i v quy m ti sn c nh.


1.6.2.2. Tnh hnh trang b ti sn c nh

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


nh gi v c cu ti sn c nh nhm xem xt bin ng v t trng v
tc tng gim ca tng loi ti sn c nh v tnh hnh trang b ti sn c nh

Tnh hnh trang b ti sn


c nh cho cng nhn
=

Nguyn gi ti sn c nh
S cng nhn trong ca ln nht

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh

1.6.2.3. Tnh hnh s dng ti sn c nh


nh gi chung v tnh hnh s dng ti sn c nh thng qua hiu sut s
dng ti sn c nh.

Hiu sut s dng


ti sn c nh
=

Gi tr sn xut
Nguyn gi bnh qun

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh

Ch tiu trn phn nh mt ng nguyn gi ti sn c nh dng vo sn


xut kinh doanh mang li bao nhiu ng gi tr sn xut.
1.6.3. Ch tiu nh gi hiu qu s dng vn

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


1.6.3.1. Hiu qu s dng ton b vn
Ch tiu s vng quay ton b vn phn nh hiu qu s dng ton b vn
ca doanh nghip ngha l trong mt nm vn ca doanh nghip quay c bao
nhiu vng hoc l mt ng vn u t em li bao nhiu ng li nhun.

Tng doanh thu


S vng quay ton b vn =

x 100%
Tng s vn s dng bnh qun

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh

S vng quay vn cng ln v s ngy ca vng quay cng nh th hin


doanh nghip s dng c hiu qu vn trong kinh doanh, vn tham gia to nhiu
doanh thu hn v ngc li s vng quay vn cng nh v s ngy ca mt vng

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


quay cng ln th hin doanh nghip s dng vn khng hiu qu trong kinh doanh,
ng vn khng tham gia nhiu doanh thu.
1.6.3.2 Hiu qu s dng tng loi vn
a) Hiu qu s dng vn c nh
Hiu qu s dng vn c nh:

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh

Doanh thu
H s dng vn c nh

x 100%
Vn c nh s dng bnh qun

Ch tiu ny phn nh vic s dng vn c nh t c nh th no, c th


l mt vn c nh u t to ra my ng doanh thu.
T l sinh li vn c nh:

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh

Li nhun
T l sinh li ca vn c nh =

x 100%
Vn c nh s dng bnh qun

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


Ch tiu ny phn nh s tin li thu c trn mt ng vn c nh bnh qun
dng vo sn xut kinh doanh trong k. Ch tiu ny cng cao th chng t hiu qu
s dng vn c nh cng ln. Bi vy, nng cao h s ny cn nng cao tng
mc li nhun sau thu. Mt khc, phi s dng tit kim v hp l vn c nh
bng cch gim tuyt i nhng ti sn c nh tha, khng cn s dng, m bo

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


t l cn i gia nhng ti sn c nh tch cc v ti sn c nh khng tch cc,
pht huy v khai thc ti a nng lc hin c ca ti sn c nh.
b. Hiu qu s dng vn lu ng
S vng quay vn lu ng:

Doanh thu
S vng quay vn lu ng =

x 100%
Vn lu ng s dng bnh qun

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh

S vng quay ca vn lu ng cho bit trong nm vn lu ng ca cng ty


quay c bao nhiu vng hoc mt ng vn lu ng tham gia vo hot ng sn
xut kinh doanh mang li bao nhiu ng doanh thu.

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


S vng quay vn lu ng cng ln hoc s ngy mt vng quay vn cng
nh th tc lun chuyn vn lu ng nhanh chng gp phn tit kim tng i
c vn cho nhu cu cn sn xut kinh doanh, hn ch s tn ng v chim dng
vn. V ngc li s vng quay vn lu ng cng nh hoc s ngy mt vng
quay cng ln th tc lun chuyn vn lu ng chm dn n s tn ng hoc
b chim dng vn.

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


1.6.3.3 Cc h s thanh ton
a) H s thanh ton ngn hn

Ti sn lu ng v u t ngn hn
H s thanh ton ngn hn =
N ngn hn

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh

H s thanh ton n ngn hn cho bit doanh nghip c bao nhiu ng ti


sn lu ng v u t ngn hn m bo cho mt ng n ngn hn. H s
thanh ton ngn hn cng cao th kh nng thanh ton n ca doanh nghip cng t
c tin tng v ngc li h s thanh ton n ca doanh nghip cng thp th kh
nng ngn hn thng thng c chp nhn xp x 2,0.

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


b) H s thanh ton bng tin

Vn bng tin v cc khon tng


ng tin
H s thanh ton bng tin =
N ngn hn

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


H s thanh ton bng tin cho bit doanh nghip c bao nhiu ng vn
bng tin sn sng thanh ton cho mt ng n ngn hn. H s thanh ton bng
tin cng cao th kh nng thanh ton ca doanh nghip cng c tin tng v
ngc li t l thanh ton cng thp th kh nng thanh ton bng tin ca doanh
nghip kh m tin tng c. H s thanh ton bng tin xp x thng vo

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


khong 0.2. H s ny c tc dng nh gi kh nng thanh ton ca doanh nghip
khi cc mc khc ti sn ngn hn khng c ngha kinh t.
c) H s thanh ton li n vay

Li vay
H s thanh toan li vay = Li nhun trc thu +
Li n vay

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh

H s thanh ton li n vay cho bit kh nng m bo chi tr n vay ca


doanh nghip. ng thi ch tiu ny cng ch ra kh nng ti chnh m doanh
nghip to ra trang tri chi ph vay vn trong hot ng kinh doanh. H s thanh
ton li n vay cng ln th kh nng thanh ton li n vay ca doanh nghip tch

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


cc hn v ngc li h s thanh ton li n vay cng thp th kh nng thanh ton
li n vay ca doanh nghip thp.
d) Chi tiu sut sinh li trn vn ch s hu

T sut sinh li
Tng li nhun Doanh thu
Tng ti sn
trn vn ch s hu =
x
x
Doanh thu
Tng ti sn
Vn ch
s hu

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh

Hoc

T sut sinh li
T sut sinh li S vng quay
T l vn ch s hu
trn vn ch s hu = trn doanh thu x trn doanh thu x so vi tng ti sn

Chng 1: C s l lun v hiu qu kinh doanh

NHN XT CA N V THC TP

-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Tp, H Ch Minh Ngy...thng.nm


Gim c

Trn Mnh Qunh


T sut sinh li trn vn ch s hu l mt ch tiu tng hp nh gi kh
nng sinh li ca doanh nghip qua mi lin h vi cc ch tiu t sut sinh li
nhun trn doanh thu, ch tiu lun chuyn vn, c cu vn ch s hu.