Thit k mn hc

K thut nghip v ngoi thng

Mc lc
Trang Li m u.............................................................................................. 2 Gii thiu tng quan v cng ty TNHH Tn Vit.................................... 4 Phn I : Nhng c s lp phng n xut khu.............................. 7 1.Mc ch v ngha ca phng n.............................................. 7 2.C s php l lp phng n xut khu.................................. 8 3.C s thc tin ca d n.............................................................. 8 Phn II : T chc thc hin phng n xut khu................................20 1.Chn bn hng v th trng xut khu.........................................20 2.T chc giao dch,k kt hp ng................................................21 3.Thc hin hp ng........................................................................25 Phn III : Kt lun - Kin ngh.................................................................27

Sinh vin : L Tt t

Lp : KTN - 44 - H

Thit k mn hc

K thut nghip v ngoi thng

Li m u
Hot ng kinh doanh thng mi quc t din ra t rt lu v pht trin ngy cng mnh m trn th gii trong th k 20 v nhng nm u tin ca th k 21. Vit Nam,sau khi nn kinh t ca chng ta chuyn sang c ch kinh t th trng c s qun l ca Nh nc c nhng chuyn bin nhanh chng v ginh c nhiu kt qu to ln trong knh vc ny.Cng vi xu hng m ca ca nn kinh t th gii Vit Nam tng bc ho nhp nn kinh t quc gia vi nn kinh t khu vc v ton cu.Vi nhng thun li ny ch trong mt thi gian ngn cc doanh nghip Vit Nam nhanh chng thm nhp vo cc th trng,m rng quna h hp tc vi cc i tc nc ngoi,t trng xut khu tng ln nhanh chng,gp phn quan trng vo s pht trin chung ca nn kinh t quc gia. Trong qu trnh hi nhp kinh t quc t,chng ta cng gp nhiu kh khn trong lnh vc kinh doanh thng mi,nhng do xc nh c tm quan trng ca thng mi quc t v xc nh y l hot ng c bn thc y nn kinh t quc gia pht trin,Chnh ph to mi iu kin cc hot ng thng mi din ra thun li,mt s mt hng xut khu nhn c s khuyn khch ca Chnh ph.Vi nhng thun li trn doanh thu xut khu ca Vit Nam ngy mt tng cao,mt s cc mt hng nh du th,dt may,giy dp,c phchim t trng cao trong tng gi tr xut khu l nhng mt hng ch lc gp phn tng ngun thu ngoi t cho ngn sch quc gia. Cng ty TNHH Tn Vit l cng ty kinh doanh xut khu,mt hng xut khu ch yu ca cng ty l c ph v mt s cc loi ung khc nh ch,ca caotrong c ph l mt hng xut khu ch yu em li mc doanh thu xut khu ln nht cho cng ty.Hn na mt hng c ph l mt trong nhng mt hng xut khu ch lc ca Vit Nam,nhn c nhiu s u i ca nh nc khi xut khu,mt khc c ph l mt loi ung c a chung trn th gii,nhu cu v c ph tiu th l rt cao. Do cng ty la chn mt hng c ph l mt hng xut khu

Sinh vin : L Tt t

Lp : KTN - 44 - H

Thit k mn hc

K thut nghip v ngoi thng

ch yu ca cng ty.Cn c vo nhu cu tiu th ca th trng ngy cng tng, cng ty quyt nh xy dng k hoch xut khu ch yu trong nm 2006 l tip tc y mnh cng tc xut khu c ph v mt s loi thc ung khc. Theo yu cu thc hin k hoch,cng ty cn phi thit lp cc phng n xut khu mang tnh kh thi nht c th mang li hiu qu kinh doanh cao,li nhun xut khu thu v l ln nht. Di y xin c trnh by v mt trong s cc phng n xut khu c ph ca cng ty trong nm kinh doanh 2006.Mt s ch tiu ca phng n bao gm: Mt hng xut khu : C ph Robusta loi 1 Th trng d kin : Anh,Nht Bn,Canada S lng d kin : 800 tn Gi bn d kin : 1130 USD/tn Li nhun d kin : 580000000 VN

Gii thiu tng quan v Cng ty trch nhim hu hn Tn Vit

Sinh vin : L Tt t

Lp : KTN - 44 - H

Thit k mn hc

K thut nghip v ngoi thng (Tan Viet company limited)

a ch : s 48 i l Tn c Thng,thnh ph H Ch Minh,Vit Nam Tel: (84). 08. 8280835 Fax: (84).08. 8280835 Email : Tanvietltd.com.vn M s kinh doanh 020322081 do s k hoch v u t thnh ph H Ch Minh cp Ti khon s : 710A00393 ti Ngn hng cng thng Vit Nam (Vietcombank) chi nhnh ti thnh ph H Ch Minh

1. Qu trnh hot ng v thnh lp: Cng ty trch nhim hu hn Tn Vit c thnh lp vo ngy 16/7/1995 vi s vn ban u l 15 t ng.Trong qu trnh kinh doanh t khi thnh lp ti nay cng ty c s pht trin nhanh chng,l mt trong s cc doanh nghip xut khu c ph v cc ung c hiu qu nht.Hin nay cng ty c mt i ng hn 300 nhn vin,s ti sn hin c ca cng ty tng gp hn 4 ln ln trn 60 t ng

2. Ngnh ngh ng k kinh doanh: Vi mc ch kinh doanh xut nhp khu cc mt hng kinh doanh xut khu ch yu ca cng ty l c ph,ch,ca cao

3.C cu t chc ca cng ty: a. S c cu cng ty:

Sinh vin : L Tt t

Lp : KTN - 44 - H

Thit k mn hc

K thut nghip v ngoi thng

GIM C PH GIM C

b. Chc nng chnh ca cc phng ban phn xng: - Gim c : Phan Long - Ph gim c : Hong Minh chu trch nhim iu hnh cc phng ban, thc thi cc quyt nh ca gim c - Phng marketing; lm cng tc nghin cu th trng, lp cc bo co tnh hnh th trng cn c vo a ra chin lc tip th bn hng trong cc giai on c th.Trng phng Nguyn Ngc Mai - Phng k ton: hch ton ti chnh doanh nghip - Phng nghip v xut nhp khu: k kt cc hp ng mua bn xut nhp khu - Phng HC - SN:: s sch, ng du

5. Th trng v bn hng chnh ca cng ty:

Sinh vin : L Tt t

PHNG MAKERTING

PHNG X - N KHU

PHNG HC SN

PHNG TC K TON
5

Lp : KTN - 44 - H

PHNG DV KHO BI

Thit k mn hc

K thut nghip v ngoi thng

Trong qu trnh hot ng xut khu ch yu ca mnh cng ty TNHH Tn Vit xy dng c nhiu mi quan h hp tc cng vi nhiu bn hng nhiu th trng khc nhau nhng ch yu l cc th trng Anh Nht Bn v Canada, y l nhng th trng xut khu ch yu ca cong ty vi tng gi tr xut khu vo cc th trng ny t mc trn 15 triu USD nm 2005. Cc bn hang ch yu ca cng ty Tn Vit ti cc th trng ny bao gm: -Cng ty Kings Mac ca Anh,c tr s chnh ti London -Cng ty Kohiya ca Nht Bn,tr s chnh ti Hookaido -Cng ty Geremi ca Canada,tr s chnh ti Toronto

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K thut nghip v ngoi thng

Phn I : Nhng c s lp phng n xut khu

1.Mc ch v ngha ca phng n a.Mc ch Vic lp phng n kinh doanh l khu c ngha rt quan trng trong vic thc hin cc hot ng xut khu ca mi doanh nghip.Thng qua vic nghin cu th trng,da trn cc c s php l ca Nh nc v tnh hnh kinh doanh cng nh k hoch kinh doanh d kin ca mnh,doanh nghip tin hnh lp mt k hoch kinh doanh xut khu mt mt hng c th. y l mt cn c quan trng trnh ln cc cp,ngnh,cc b phn c lin quan nghin cu xem xt tnh kh thi,hp l ca phng n,t ra quyt nh phng n c c php thc hin hay khng.Vic lp phng n kinh doanh xut khu cho php doanh nghip c th tnh ton mt cch hp l nht cc ch tiu nhm thu c li nhun t hot ng kinh doanh cao nht, y l mc tiu ca ton b cc doanh nghip kinh doanh b. ngha Lp phng n kinh doanh l vic lp k hoch hot ng ca doanh nghip nhm t c nhng mc tiu xc nh trong kinh doanh.Nu vic lp phng n kinh doanh khng c tin hnh hay tin hnh khng cht ch,chnh xc trong vic tnh ton th s gy kh khn trong vic thc hin xut khu c th dn ti thit hi trong cng vic kinh doanh ca daonh nghip. Phng n kinh doanh l c s xin php cc c quan ban ngnh c lin quan cho php thc hin v cp giy php kinh doanh.Khng phi tt c cc mt hng u c php xut khu,n phi ph hp vi cc quy nh ca Nh nc,hp l v c kh nng thc y kinh t pht trin th mi c cp giy php kinh doanh. Ngoi ra phng n kinh doanh cn l c s xin cp vn kinh doanh.Mt d n mun thc hin c th phi c vn nhng khng pji doanh nghip no cng c kh nng thc hin mt hp ng xut khu do hu ht cc hp ng u phi vay vn Ngn hng thc hin.Chnh vo vy mt phng n mun thc hin c tt th phi c sc thuyt phc i vi nh u t,phi c kh nng thc hin v to ra li nhun,c nh vy ngn hng mi chp nhn cho vay vn Mt phng n kinh doanh tt s c li cho c hai bn i tc lm n n quyt nh s tn ti hay khng ca phng n v quyt nh n c mc thnh cng,li ch v li nhun thu v sau khi phng n c thc hin

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Thit k mn hc

K thut nghip v ngoi thng

2.C s php l lp phng n xut khu a.Cn c vo lut thng mi ca nc Cng ho x hi ch ngha Vit Nam trong quy nh cc quyn hn v trch nhim php l v kinh doanh thng mi quc t b.Cn c vo Ngh nh s 57/1998-N-CP ra ngy 31/7/1998 quy nh v hng dn chi tit v vic thc hin b lut thng mi ca nc Cng ho x hi ch ngha Vit Nam.Cn c ny c th ho quyn hn v trch nhim php l v kinh doanh thng mi quc t c.Cn c vo ngh nh s 12/CP-N ca Th tng Chnh ph k ngy 23/1/2006 quy nh danh mc cc mt hang c php hay hn ch hoc cm xut,nhp khu. y l mt c s php l quan trng xc mt hng xut khu cng nh ch trng v mc u i,chnh sch thu ca Chnh ph i vi tng mt hang. d.Cn c vo tnh hnh kinh doanh xut khu ca doanh nghip trong cc nm trc e.Cn c vo k hoch kinh doanh ca doanh nghip trong nm 2006 f .Cn c vo kt qu nghin cu v phn tch th trng trong v ngoi nc ca phng kinh doanh xut nhp khu ca Doanh nghip 3.C s thc tin ca d n 3.1.Kt qu nghin cu th trng a.Nghin cu th trng nc ngoi y l mt c s quan trng thit lp mt phng n xut khu cho cng ty.Vic iu tra mt cch k cng v cc th trng xut khu,tnh hnh cung cu trn cc th trng,kh nng thanh ton ca cc khch hng,chnh sch php lut ca cc th trng s gip cho doanh nghip c c nhn xt hon chnh v th trng dnh thm nhp v c k hoch hp l. p ng yu cu trn,cng ty TNHH Tn Vit thc hin vic nghin cu cc th trng m cng ty lm n ch yu l Anh,Nht Bn v Canada Di y l tnh hnh xut khu ca cng ty trong giai on 20012005 ti mt s th trng quen thuc ca cng ty

Sinh vin : L Tt t

Lp : KTN - 44 - H

Thit k mn hc

K thut nghip v ngoi thng

Nm Tn hng 200 1 200 2 200 3 200 4 200 5 C ph C ph C ph C ph C ph

Sn lng tiu th (tn)

Anh Nht Bn Canada

Mc gi bnh qun (USD/tn)

Anh Nht Bn Canada

4850 4730 5120 5560 5940

3900 4220 4410 4650 4740

3720 3940 4350 4560 4870

786 754 853 869 901

745 750 796 813 882

751 753 802 816 878

(Mc gi bnh qun y c hiu l gi FOB ti H Ch Minh) Cc bn hng ch yu ca cng ty ti cc th trng trn bao gm: -Th trng Anh : Cng ty Kings Mac -Th trng Nht Bn : Cng ty Kohiya -Th trng Canada : Cng ty Geremi Qua bng tnh hnh xut khu trn ta c th thy rng tnh hnh xut khu c ph ca cng ty c mc tng trng u trn tt c cc th trng quen thuc.Tng khi lng c ph xut khu ca cng ty trong nm 2005 t mc 15550 tn, tng gi tr xut khu t mc 13808480 USD.Trong 5 thng u nm 2006 khi lng c ph xut khu ca cng ty t mc 7420 tn,gi tr xut khu t 6975300 USD.V kh nng xut khu c ph ca Vit Nam ni chung trong nhng khong thi gian trn c nhng s tng trng quan trng.(Bng trn ch th hin mc tng sn lng xut khu c ph ca cng ty trong giai on 2001-2005).Sn lng c ph xut khu m Vit Nam cung ng cho cc th trng tng t 680 nghn tn nm 2001 ln ti hn 900 triu tn nm 2005 v theo d kin ca cc chuyn gia th sn lng c ph xut khu ca Vit Nam trong nm 2006 c th t ti mc trn 1 triu tn Thng qua cc s liu trn c th thy rng nhu cu v cc sn phm c ph c xu hng ngy cng tng cc th trng.Trc ht l xt v th trng Anh. y l th trng c nhu cu tiu th c ph l ln nht.Trong s cc th trng xut khu ca cng ty th th trng Anh c quy m xut khu ln nht k tip l th trng Canada v Nht Bn.Ti cc th trng ny trong thi gian va qua nhu cu v c ph nhp khu tng cao hn bao gi ht,mt phn l do tc ng ca tnh hnh xut khu

Sinh vin : L Tt t

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Thit k mn hc

K thut nghip v ngoi thng

c ph trn th gii,mt phn l do ngun cung cp c ph b gim st mt s quc gia xut khu c ph hng u th gii nh Brazindo mc gi xut khu c ph vo cc th trng ny c mc tng ng k hn trc. Nhng con s thng k trn c th cho ta thy rng nhu cu v c ph trn th trng th gii ngy cng tng cao, ng thi mc gi xut khu c ph ra cc th trng khc nhau cng c nhng mc tng tng i.Trong nm 2001 cng ty mi ch xut khu c 12470 tn c ph sang 3 th trng trn v vi mc gi bnh qun l 755 USD/tn th ti nm 2005 t 15550 tn v mc gi bnh qun l 887 USD/tn.D kin trong nm 2006,theo k hoch v nhng g t c th cng ty c th xut khu khi lng c ph t 17520 tn v mc gi bnh qun l 952 USD. S d ta c th a ra nhn xt ny l do tnh hnh th trng c ph trn th gii ang c mc cu cao hn cung nhiu, iu ny lm tng mc gi c ph xut khu ti cc th trng chnh.Trong khi th ngun cung cp c ph li ang c s hn ch do sn lng sn xut ra khng .Theo mt s ngun tin th trong nm nay sn lng c ph m Brazin (quc gia xut khu c ph s 1 th gii) xut khu i c th gim st,iu ny lm cho gi ca c ph xut khu trn cc th trng tng ln. ng thi n cng to c hi cho vic xut khu c ph ca nc ta,trong c cng ty. y l mt c s ht sc quan trng xy dng phng n xut khu ca cng ty trong nm kinh doanh 2006. b.Nghin cu th trng ni a Mt hng c ph l mt trong s cc mt hng nhn c s u i ca chnh ph khi thc hin xut khu,do trong nhng nm qua sn lng v gi tr c ph xut khu ca Vit Nam ngy cng tng.Vi vic tp trung chuyn mn ho vo khu trng v ch bin c ph phc v xut khu sn lng c ph c th cung cp cho xut khu ngy cng tng, ng thi gi c ph nguyn liu trn th trng cng khng mc qu cao (thi gian qua gi c ph th gii tng cao lm cho gi c ph nguyn liu cng tng ln) iu ny lm cho mc chi ph b ra cho xut khu khng vt qu v lm hn ch mc doanh thu c th thu c t hot ng xut khu.Gi c ph nguyn liu mc 12-13000 ng/kg,gi c ph qua ch bin mc 15400-15600 ng/kg,cng vi cc chi ph vn

Sinh vin : L Tt t

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K thut nghip v ngoi thng

chuyn khc na th mc chi ph s b khong trn di 1000 USD/tn.Vi mc gi FOB khong 1030-1130 USD/tn th mc li nhun xut khu c th t t 30 ti 130 USD/tn,khi lng xut khu cng lon th mc li nhun thu c cng cao 3.2.Xc nh v xy dng ngun hng cho xut khu Theo k hoch d tnh cng ty Tn Vit s xut khu khong 800 tn c ph Robusta loi 1 trong thng 8 ti c th m bo ngun hng cung cp cho k hoch xut khu,cng ty c lin h vi cng ty c ph Bun H ti c Lc v vic mua sn phm c ph nhn Robusta loi 1 ca cng ty c ph Bun H. Sau khi tho thun hai bn i ti quyt nh k kt hp ng theo cng ty c ph Bun H s cung cp cho cng ty TNHH Tn Vit 800 tn c ph nhn Robusta loi 1 .Chi tit ca hp ng c vit di:

Hp ng cung cp sn phm
-Cn c vo Php lnh hp ng kinh t ngy 25/9/1998 ca Hi ng nh nc nc cng ho x hi ch ngha Vit Nam -Cn c vo Ngh nh s 17/HKT ngy 16/01/1990 ca Hi ng b trng quy nh chi tit thi hnh php lnh hp ng kinh t -Cn c vo nhu cu v kh nng ca hai bn
Hm nay,ngy 15 thng 5 nm2006,chng ti gm cc bn:

1.Bn A (Bn bn hng) -a ch -in thoi -Fax -Ti khon s

: Cng ty ch bin c ph Bun H : 23 ng Phan ng Lu-Bun Ma Thut : 053 - 745765 : 053 - 745765 : 0943765A31 ti Ngn hng Chu ACB chi nhnh ti Bun Ma Thut -c i din hp php bi : ng Dng Tr Vnh-Gim c

2.Bn B (Bn mua hng) : Cng ty TNHH Tn Vit -a ch :S 48 i l Tn c Thng,TP H Ch Minh Sinh vin : L Tt t
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Thit k mn hc -in thoi -Fax -Ti khon s

K thut nghip v ngoi thng : 08 - 8280835

: 08 - 8280835 : 071A00393 ti chi nhnh ngn hng cng thng Vit Nam ti thnh ph H Ch Minh -c i din hp php bi : ng Phan Long-Gim c Hai bn cng nhau tho thun v thng nht k kt hp ng v vic cng ty ch bin c ph Bun H cung cp cho cng ty TNHH Tn Vit sn phm c ph nhn vi nhng iu kin v iu khon nh sau: iu 1 : Hng ho Cng ty ch bin c ph Bun H s cung cp cho cng ty TNHH Tn Vit sn phm c ph nhn Robusta loi 1 iu 2 : Cht lng sn phm Sn phm m cng ty Bun H cung cp phi m bo cc yu cu cht lng sau: -Ht xu v b v : 5% -Thu phn : 10% -Tp cht : 1% iu 3 : Khi lng cung cp Cng ty Bun H s cung cp cho cng ty Tn Vit 800 tn c ph nhn Robusta iu 4 : Gi c n gi : 15600000 VN/tn Tng gi tr : 12480000000 VN Gi ny bao gm c chi ph bao b sn phm iu 5 : Bao b ng gi Hng phi c ng trong bao ay mi trng lng tnh 60 kg Chi ph bao b c tnh vo gi ca sn phm iu 6 : Phng thc giao nhn

Sinh vin : L Tt t

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K thut nghip v ngoi thng

Cng ty Bun H s phi giao hng trc ngy 15/7/2006 v phi thng bo trong vng 5 ngy trc khi giao hng Cng ty Tn Vit c trch nhim a phng tin vn chuyn ti nhn hng v chi ph vn chuyn do cng ty Tn Vit chu. Nu cng ty Tn Vit khng ti nhn hng theo nh quy nh th s phi chu chi ph lu kho theo mc gi quy nh chung Nu khi phng tin vn chuyn ca cng ty Tn Vit c a ti m cng ty Bun H cha c hng giao th cng ty Bun H phi chu chi ph thc t cho vic iu ng phng tin Khi nhn hng cng ty Tn Vit c trch nhim kim tra phm cht, cht lng ca sn phm ti ch.Cng ty Bun H s khng chu trch nhim v bt c thit hi no ca sn phm,hao ht v khi lng,cht lng sn phm sau khi hng c kim tra v giao cho cng ty Tn Vit iu 7 : Phng thc thanh ton Cng ty Tn Vit s thanh ton tin hng cho cng ty Bun H ngay sau khi nhn c hng v chm nht khng qu 5 ngy sau khi cng ty Bun H giao hng.Nu cng ty Tn Vit khng thanh ton kp thi trong thi hn trn th phi chu li sut tr chm cho cng ty Bun H theo mc li sut ca Ngn hng ngoi thng ti thi im thanh ton Vic thanh ton s c cng ty Tn Vit thc hin bng cch chuyn khon trc tip vo ti khon ca cng ty Bun H c nu phn u ca hp ng iu 8 : Cc tho thun khc Cc iu kin v iu khon khc khng c ghi trong hp ng ny s c cc bn thc hin theo quy nh hin hnh ca cc vn bn php lut v hp ng kinh t iu 9 : Hiu lc ca hp ng Hp ng ny c hiu lc k t ngy k kt 15 thng 5 nm 2006 ti ht ngy 15 thng 7 nm 2006 Vic sa i v b sung bt k iu khon no ca hp ng ny ch c gi tr sau khi c c hai bn chp nhn bng vn bn.Bn ngh

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K thut nghip v ngoi thng

sa i,b sung c trch nhim thong bo cho bn kia bit trc t nht 15 ngy v ngh ca mnh Hai bn cam kt thc hin nghim chnh cc iu khon ghi trong hp ng ny Hp ng ny c lp thnh 04 bn c gi tr php l nh nhau,mi bn gi 02 bn
i din cng ty Bun H i din cng ty Tn Vit

Gim c

Gim c

3.3.Xc nh ngun vn Ngun vn cng ty d tnh m bo cho vic thc hin phng n xut khu l 13 t ng,trong ngun vn lu ng m cng ty hin c khong 11 t ng m bo vn cho vic xut khu l hng cng ty quyt nh vay thm ca Ngn hng cng thng thm 2 t ng v nhn c quyt nh cho vay vi li sut 0.85% mi thng,cng ty d tnh s vay trong ba thng 3.4.Cc ORDER ca cc khch hng nhp khu Vi mc ch thc hin vic xut khu 240 tn c ph Robusta loi 1 nhm thu v li nhun cao nht sau khi d tr v tnh ton cng ty quyt nh gi i 3 OFFER ti 3 i tc bn cc th trng Anh,Nht Bn v Canada vi ni dung nh sau:

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K thut nghip v ngoi thng

Tan Viet Co.,Ltd No: 48 Ton Duc Thang Avenue, Ho Chi Minh City, Viet Nam Tel : 0084.08.8280835 Fax : 0084.08.8280835

OFFER
To : .Co.,Ltd No : . Tel : Fax : Dear Sir Thank you for your letter of the date 30/04/2005, in which you ask us to send you the detail of commodity and condition sales We are pleasure to send you an offer on the price and condition of sales following: 1.Commodity: Robusta Coffee Bean Grade 1. 2.Quantity: 800 MT (more or less 5%) 3.Specification -Black and broken : 5% -Moisture : 5% -Foreign matter : 1% 4.Unit price: USD 1130/MT FOB HCMC port, Viet Nam (Incoterm 2000) 5.Time of shipment: In August,2006 6.Payment : By Irrevocable L/C 100% at sight for full contract value in US Dollar. We are looking forward to your first order. Yours faithfully

Sinh vin : L Tt t

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K thut nghip v ngoi thng

Pha i tc bn sau khi xem xt OFFER ca cng ty quyt nh gi ORDER ti cng ty t hng,cc ORDER ny c ni dung nh sau

a. n t hng ca th trng Anh Kings Mac Co.,Ltd No:12 Fenchurch Street London,England Tel : 0035.32.7687456 Fax : 0035.32.7687456

ORDER
To : Tan Viet Co.,Ltd No : 48 Ton Duc Thang Avenue, Ho Chi Minh City, Viet Nam Tel : 0084.08.8280835 Fax: 0084.08.8280835 Dear Sir Thank you for your offer.in reply to it,we would like to telll you that your price is much higher than those of other firms who have made us similar offers We could make use of your Offer and place our order with you if you can accept our price at 1025 USD per MT As to other terms and condition,they are quite acceptable to us. We are looking forward to your favorable reply. Yours faithfully

Sinh vin : L Tt t

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Thit k mn hc

K thut nghip v ngoi thng

b. n t hng t th trng Nht Bn Kohiya Co.,Ltd No : 42 Misuyaku Street Hookaido,Japan Tel : 0798 - 470 - 7222 Fax :0798 - 470 - 6117

ORDER
To : Tan Viet Co.,Ltd No : 48 Ton Duc Thang Avenue, Ho Chi Minh City, Viet Nam Tel : 0084.08.8280835 Fax : 0084.08.8280835 Dear sir Thank you very so much for your offer. We are pleased to establish business relation and are placing an order for 800 MT of Robusta coffee bean grade 1.We could accept all of your terms and conditions but your price is a bit too high.Could you grant us a discount at 5% We are looking to your prompt confirmation of the Order Yours faithfully

Sinh vin : L Tt t

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c, n t hng t th trng Canada Geremi Co.,Ltd No : 256 La Martin Road Toronto,Canada Tel : 00 -1-416-498-5559 Fax : 00 -1-416-498-9727

ORDER
To : Tan Viet Co.,Ltd No : 48 Ton Duc Thang Avenue, Ho Chi Minh City, Viet Nam Tel : 0084.08.8280835 Fax : 0084.08.8280835 Dear sir Thank you for your offer for Robusta coffee bean We have read all of your terms and conditions.They are quite acceptable to us.However,we find that your price is much higher than those of other firms who have made us similar offers We could make use of your Offer and place our order qith you if you reconsider your price and reduce them at least by 10% As to other term and condition,they are quite acceptable to us We are looking forward to your favorable reply Yours faithfully

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3.4.Kt qu phn tch ti chnh Cn c vo cc ORDER ca cc khch hng ta lp c bng d tnh cc chi ph m mc doanh thu,li nhun thu c khi thc hin hp ng xut khu i vi mi i tc nh sau:
STT 1 2 3 6 7 8 9 11 12 13 14 16 17 19 20 21 22 Khon mc n v tnh n gi Cc th trng v cc i tc Anh 800 820000 15600 12480000 7500 500 1500 1200 60 5500 0 150052 63240 20440 12730052 385848 2.942 1/15524.5 Nht Bn 800 86000 12480000 7500 500 1500 1200 60 5500 0 329196 63240 20440 12909196 846504 6.154 1/15010.7 Canada 800 813600 12480000 7500 500 1500 1200 60 5500 0 121389 63240 20440 12701389 312143 2.399 1/15611.3

S lng cc i tc t mua tnh theo tn Doanh thu bn hng theo iu kin FOB Gi hng thu mua ni sn xut (c b) Ph vn chuyn ni a Ph gim nh Ph kim dch Ph th tc Hi quan Ph ly C/O Ph dch v giao nhn hng ti cng Thu xut khu Thu thu nhp doanh nghip (28%) Li tin vay Chi ph khc Tng chi ph Li nhun T sut li nhun T xut ngoi t xut khu USD 103 VND 103 VND 103 VND 103 VND 103 VND 103 VND 103 VND VND 103 VND 103 VND 103 VND 103 VND 103 VND

%
USD/VN

T gi ngoi t quy i 1 USD = 15995 VN

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Phn II : T chc thc hin phng n xut khu

1.Chn bn hng v th th trng xut khu Cn c trn kt qu phn tch ti chnh khi thc hin hp ng xut khu i vi tng i tc.Cn c trn vic la chn bn hng xut khu theo tiu ch em li doanh thu xut khu v li nhun xut khu ln nht ,t sut ngoi t xut khu ln nht cng ty quyt nh la chn cng ty Kohiya ca Nht Bn lm bn hng trong t xut khu ny Cng ty gi chp nhn th ti cng ty Kohiya vi ni dung nh sau: Tan Viet Co.,Ltd No : 48 Ton Duc Thang Avenue, Ho Chi Minh City, Viet Nam Tel : 0084.08.8280835 Fax : 0084.08.8280835

Acceptance
To : Kohiya Co.,Ltd No : 42 Misuyaku Street Hookaido,Japan. Tel : 0798 - 470 - 7222 Fax : 0798 - 470 - 6117 Dear Sir, We have received your order and very pleasure that you agreed with all our request about the goods with their specification, the quantity, the delivery time and the payment made. Please send us your confirmation Yours faithfully

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Pha bn sau gi ti cng ty giy xc nhn v vic nhp khu l hng Kohiya Co.,Ltd No : 42 Misuyaku Street Hookaido,Japan Tel : 0798 - 470 - 7222 Fax : 0798 - 470 - 6117

CONFIRMATION
To : Tan Viet Co.,Ltd No : 48 Ton Duc Thang Avenue, Ho Chi Minh City, Viet Nam Tel : 0084.08.8280835 Fax : 0084.08.8280835 Dear Sir, We are very happy to have dealing with you. We send this conformation to ensure that we agree with all the iterms you gave in your offer. Please send me a sighed contract as soon as possible. Yours faithfully

2.T chc giao dch,k kt hp ng Sau khi nhn c th xc nhn t pha i tc bn bn Nht Bn, cng ty c i din ca mnh sang m phn v k kt hp ng.Trn c s cc tho thun c c hai bn chp nhn trong Order, Acceptance v Confirmation c hai bn nhanh chng t tho thun v i ti k kt hp ng xut khu c ni dung nh sau:

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SALE CONTRACT
Between Tan Viet Company Limited No : 48 Ton Duc Thang Avenue,Ho Chi Minh city,Viet Nam Tel : 0084.08.8280835 Fax : 0084.08.8280835 And Kohiya Co.,Ltd No : 42 Misuyaku Street,Hookaido,Japan Tel : 0798 - 470 - 7222 Fax : 0798 - 470 - 6117

Its agreed that the Seller commits to sell and the Buyer commits to buy the following described goods upon the terms and conditions hereinafter set forth Article 1 : Commodity
Robusta Coffee Bean Grade 1

Article 2 : Quanlity -Black and broken -Moisture -Foreign matter

: : :

5% 5% 1%

Article 3 : Quantity 800 Metric tons (more or less 5%) Article 4 : Packing The goods must be packed in new jute bags of 60 kg net each and delivered in containers

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Article 5 : Price -Unit price : USD 1075/MT -Total price : about USD 860000 -These prices are understood FOB HCMC port -Vietnam as per Incoterm 2000,packing charges included Article 6 : Shipment -Shipment shall be made in September,2006 -The Buyer must -Port of loading : HCMC Port - Vietnam Port of discharge : Hookaido - Japan Article 8 : Inspection of goods In respect to quality and to weight for each shipment,certificate of inspection and certificate of weight issued by VINACONTROL at loading port shall be taken as final All claim by the Buyer shall be made within 30 days after arrival of the goods at port of destination Article 9 : Payment The Buyer must open an irrevocable Letter of Credit,at sign,in US dollars covering full value lodged with the Bank for Foreign Trade of Vietnam (Hanoi) by a bank agreed by both parties.L/C must reach the seller no later than 15 days prior to expected shipment time and be valid 30 days. The such L/C shall be available for payment against presentation of the following documents: -Bill of exchange at sign,drawn under the Buyer -Full set(s) of Clean on board Ocean Bill of Lading -Commercial invoice in quadruplicate -Packing list in duplicate -Phytosanitiry certificate in duplicate -Certificate of Origin in duplicate -Certificate of quality in duplicate

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Article 10 : Force Majeure The contracting parties are not responsible for the non-performance of any contract obligation in case of usually recognized force majeure As soon as occurred the condition under which force majeure has been invoked, i.e. extra ordinary,unforeseenable and irresistible event,a cable should be sent to the other for information A certificate of Force majeure issued by the competent Government Authorities will be sent to the other party within 7 days As soon as the condition under which force majeure has been invoked has been creased to exist,this contract will enter immediately into force Article 11 : Penalty In the event that the Buyer fails to open L/C under this contract in due time,the Seller will have the right to demand from the Buyer the payment of a penalty in the amount equivalent to 1% per day of the contract amount.Should the Seller fails to deliver the goods in due time,the Buyer will have the right to demand from the Seller the payment of a penalty of 1% per day of the value of goods not delivered Article 12 : Arbitration Any disputes arising out from this contract,if the two parties can not reach an amicable arrangrment for them,must be refered to arbitration.Arbitration to be held in the country of the defending party. Awards by arbitration to be final and binding both parties.All charges relating to arbitrations to be born by the losing party. Article 13 : Other terms This contract will be covered by the provision of Incoterm 2000 By signing this contract,previous correspondence and negotiation connected here with shall be nul and void Any amendment of the terms and conditions of this contract must be agreed to by both parties in writing This contract is made in 06 originals in the English language,three for each party For the Seller For the Buyer

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3.T chc thc hin hp ng S qu trnh thc hin xut khu l hng theo iu kin FOB Chun b hng xut khu K kt hp ng xut khu Xin cp giy php xut khu Tin hnh cc th tc hi quan

Nhn tin thanh ton ca i tc

Thng bo cho ngi mua

Giao hng cho ngi vn chuyn

Xin cp C/O cho hng xut khu

Khiu ni

a.Chun b hng xut khu: -tin hnh t hng ca cc u mi cung cp -chun b ngun vn mua hng v chi tr cho cc chi ph lin quan nh ph vn chuyn,ph bc xp hng b.K kt hp ng xut khu -tin hnh m phn cc iu khon ca hp ng -k kt hp ng xut khu sau khi cc iu kin ca hp ng c tho thun c.Tin hnh cc th tc hi quan -tin hnh khai vo cc t khai hi quan -tin hnh kim nghim v kim dch thc vt hng xut khu -tin hnh nim phong kp ch -thanh ton cc chi ph lin quan d.Xin cp C/O cho hng xut khu Sinh vin : L Tt t
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-np n xin cp C/O form O cng vi cc giy t: cc bn C/O khai sn t khai hi quan thanh khon ho n thng mi hoc bn sao vn n e.Giao hng cho ngi vn ti -cng ty k kt hp ng vi cng giao hng theo cng giao hng c cc ngha v: nhn hng t pha ngi giao tin hnh bo qun hng ti bi ca cng tin hnh cc th tc giao nhn,xp hng ln tu ly vn n ng bin (vn n hon ho) -thanh ton cc khon chi ph lin quan f.Thng bo cho ngi nhp khu v vic hng c giao ln phng tin vn ti do ngi nhp khu ch nh v gi cho ngi nhp khu cc giy t cn thit cho vic nhn hng g.Nhn tin thanh ton ca i tc thng qua ngn hng h.Khiu ni - Nu khch hng c khiu ni th phi nghim tc, thn trng trong vic xem xt yu cu ca h - Xem h s khiu ni ca khch hng c y c hp l hay khng , v c trong thi gian quy nh hay khng - Xem yu cu ca khch hng c chnh ng c c s hay khng - Cc chng t i km c hp l c mu thun nhau hay khng Nu vic gii quyt khng tho ng hai bn c th a ra hi ng trng ti gii quyt

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Phn III : Kt lun - Kin ngh

1. Kt lun: Thng qua vic lp phng n kinh doanh cho sn phm ca mnh cng ty nh gi c hiu qu kinh t ca l hng xut khu ca cng ty . Cc khon chi ph c hch ton mt cch r rng, y chnh l c s cho cng ty c th thy c vic s dng ngun vn ca mnh c hiu qu hay khng t c nhng iu chnh thch hp. Qua vic lp phng n, cc cng vic trong vic tn hnh xut khu cng c cng ty xp xp mt cch khoa hc theo mt trt t nht nh, iu lm cho cc cng vic c tin hnh mt cch nhanh chng thun tin, nhanh chng Nh vy ta c th khng nh rng vic lp phng n l v cng cn thit v quan trng. 2. Kin ngh: Cng tc ngoi thng l mt cng tc phc tp, cn c chuyn mn vng vng v nghip v thnh tho mi c th thc hin tt cc cng vic trong lnh vc ny chnh v vy, ngh cng ty tin hnh mt s bin php sau: - Lin tc nng cao trnh tc nghip cho cn b ngoi thng nhm m bo thc hin tt cc cng on trong vic thc hin hp ng ngoi thng c bit: trong qu trnh giao nhn, qu trnh thanh ton - Doanh nghip cn c s gim st cht ch trong qu trnh thc hin hp ng, trnh ti a nhng sai phm trong qu trnh ny v nhng tn tht khng cn thit - Phi kt hp cht ch vi ngn hng, thc hin ng cc quy nh ca php lut trong vic thanh ton quc t

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- Lin lc thng xuyn vi bn i tc nhm gii quyt nhng khc mc mt cch nhanh chng nht, cho hng c ti tay khch hng mt cch nhanh chng - Mt vn v cng quan trng l phi nng cao v th ca cng ty trn th trng - Khng nh thng hiu thng qua cht lng hng ho, v cc thng v kinh doanh hiu qu V vic qun l ca nh nc: - Cn to ra mt c ch thng thong trong xut khu, tin hnh cc bin php cn thit thc y hot ng xut khu - Pha c quan Hi quan nn y mnh vic ng dng trang thit b mi, gip cc doanh nghip thng quan mt cch nhanh chng Trn y l nhng trnh by ca em v mt phng n xut khu do kin thc cn hn ch nn khng th trnh khi nhng thiu st.Em rt mong nhn s ch bo thm ca cc thy c

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