K HOCHKINHDOANH

1.

Scnthitcakhochkinhdoanh

Qu trnh hoch nh trong doanh nghip buc bn phi nhn v o

cc hot ng trong tng lai ca cng ty v d kin trc nhng g c
th s xy ra. Mt k hochttcn phixemxtc cng tytheomt
cchnhnphntch,nhgichintrngcanvnhngtrinvng
trongtnglaimtcchkhchquannht.Cnhiuldoxydngmt
khochkinhdoanhviuquantrnglcnphihiucccmctiu
ctharacmtkhochchiuqunht.Diylmts
l do quan trng nht khin cc nh qun l phi vit ra cc k hoch
kinhdoanhcah:
Cngcbnhng:Trongtrnghpny,khochlmtbn
cngnhmthuytphcccnhut,ngichovaytinhaymtitc
lindoanhrngangcnhngchikinhdoanhngtincyvbnhiu
rcvickinhdoanhcamnhtttndngcchiny.
Cngc suy ngh:vit cchl mt vn bn k hochni
b nhm gip hiu r hn qu trnh kinh doanh ca bn v gip ra nhng
quytnhtthn.Khochnygipbnphntchnhngmtmnhvyu
cacngty,nhranhngmctiucth,varamtkhochhnh
ngnhmtcnhngmcchny.
Cngckimtravqunl:vitcchlmtvnbnni
bgipbnqunlcngtycabnctthn.Khochnycth
c s dng trao i, khuyn khch v dn dt cng ty ca bn cng
nh cc hot ng c nhn khc. K hoch n y cng nhm gip cc nhn
vin lin h cc mc tiu ca chnh h vi cc mc tiu ca cng ty v
theo dinhng tin b trongcngty ca bn c th tinhnhnhng
hiuchnhcnthit.Mcchcatiliunylnhmgipbncc
nhngknngvhiubitcnthitvchranhngcngvkhoch
kinh doanh, d hiu v hp dn i vi nhng nh u t v i tc. c
mt s ngi ni rng, hoch nh kinh doanh ch l vic l ng ph thi
gian v cc k hoch kinh doanhktccsnmdi y cc ngnkov
chngkhngcpcnccvnquantrngvkhichngchon
thnhthlithi.Ngitacngcnnirngkhnggcthcl
mmkhngckhoch.Nubnkhngnhraxembnsiu,thbn
skhngthbit c bni u v bn nch cha.K hochkinh
doanhlmttrongnhngcngcqunlquantrngnhtmnhngcngty
th nh cng s dng. Cc nghin cu ch ra rng, nhng tht bi ca
nhngdoanhnghipmidatheomtkhochkinhdoanhlthphnnhiu
sovinhngdoanhnghipkhngcmtkhochkinhdoanhno.2.Khi
nimvkhochkinhdoanh?
Khochkinhdoanhlsmtqutrnhkinhdoanhcabntrong
mtkhongthigian.Nmtvickinhdoanhcabnthnhcngti
u vtm kim nhng trinvngpht trinv thnh cngtrongtng
lai.Khochkinhdoanhcabnsmtmimttrongcngtycabn
vsltiliuquantrngnhtmccnhut,ccitctichnh,
cc i tc lin doanh s c. Khng c phng php ng hay sai n o
trongvicsonthoramtkhochkinhdoanh.Mtkhochttlmt
tiliuctnhsngto,phnnhbnchtcamtcsvchotamt

bc tranh r r ng v vic c sn y ang i ti u. S lng cc chi

titvccuphthucnhiuvobnchtcacs,ccmctiuvmc
ch,vcthquantrngnhtlnginghe(nhut,cccnbqun
lcacngty,ccitckinhdoanh,v.v...).Mtsbnkhochch
d y khong 10 15 trang trong khi nhng k hoch khc c th d y ti
nhiutpgmhngtrmtrang,baogmnhiutiliubsungkhc.Khi
to ra mt k hoch kinh doanh, bn s cn xem xt n mi chi tit
trongkinhdoanhcabn,baogmccsnphmcabnvccthtrng.
Mi cngtyuc nhng vn tn ti v iu quantrng nhtl khng
c ln trnh hay che giu chng. K hoch kinh doanh cn da ra mt
bctranhtngthvcchotngvkhnngcabn.Ngicbnk
hochcabnmongimttngkinh

Khochkinhdoanh doanhrrngvhinthc,cnhiukhnngth
nhcng,v nhng bng chng vnnglcqunlthchin k hoch.
3.Kcu ca bn k hochkinhdoanhDi y lmtcngk hoch
kinhdoanhcsdngtrongtiliuny.Bncngnynncs
dngnhmttiliuhngdnkhibnlmvicvicccuhi vcc
bngtrongtiliuny.Khihonthnhccphn,bnscthdngnn
cbnkhochkinhdoanhctnhlgicvdhiu,mtcchnh
xcvickinhdoanhcabn.
1 Ktcucabnkhochkinhdoanh
2.TmttMctiucakhoch
2.1.Ccmctiucacngtyvdnh
2.2.xutdnvmctiu
2.3Cutrcdkincatinvayhaytitr
3.Mtvcngtyvhotngkinhdoanh
3.1 L ch s cng ty
3.2 V tr ca cng ty
3.3 Cac san pham va dch vu

3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 4. 4.1 4.2 4.3 4.4 5. 6. Lch s
cngtyVtrcacngtyCcsnphmvdchv(Phttrinsnphm)
CckhchhngCcnhcungcpHotngsnxutCccngnghsnxut
T chc v qun l Cc u th c bit v kinh doanh ca bn Hot ng
trn th trng Quy nh th trng nh gi th trng Phn tch cc
ithcnhtranh
Phntchtnhhnhthtrng
Chnh sch marketing v bnhng Nhngcitin c dnh tronghot
ngcacngty6.1Snxut6.2Tipthvbnhng6.3Tichnh6.4
Ccsnphmmi6.5Qunlvngunnhnlc
7.
Chinlcut7.17.27.3LdoutvotnccabnLdo
utvothtrngcabnLdoutvocngtycabn

8.
Ccthngtinvtichnh8.18.2CcsliutichnhtrcyCc
ngunvvicxintitr
NguyenPhuQuoc,MBA,BLL.

8.38.48.58.69.9.19.210.
ThitbchnhvtisnBocovthunhpBocovdngtinPhn
tchimhavnDkinvbnhngDkinvthunhp
Dkinthunhp
Ccphlc
4.Nidungccphncabnkhochkinhdoanh
4.1TmttPhnutin,vcllquantrngnht,camtbnk
hoch kinh doanh thng l Phn Tm tt. Hu nh 100% cc nh u t v
nhngngilnhoscphnTmtttrcrimiquytnhxemc
nncntphncnlihaykhngtythucvoshngthcahsau
khicxongphntmttny.Mcduncctrctin,nhngn
lithngcvitsaucng.Nbaogmvicnubttngphncabn
khoch, bao gm nhng dnh c bn ca doanhnghip, lchs doanh
nghip,ccsnphmchyuvcchthmnhpthtrngcabnivi
ccitngkhchhng,vccnhucuvvnchodoanhnghipcabn.
4.2Trnh b y mctiuPhnny nhm giithiuchongi cvk
hochkinhdoanh.Cnmtngngnccmctiucabnvccsnphm
haydchvmbncungcp.Nukhochkinhdoanhchnhmsdng
trong ni b th n cn a ra nhng mc tiu c th v mt chin lc
chung cho cng ty ca bn. a. Cng ty ca bn l m g? Vi vai tr nh
mt li gii thiu, bn cn giI thch cc hot ng v kh nng ca
doanhnghipcabn.Mtdngtmttcngtycabnlmg.Ti
y, h y ch ra nhng ctrngvscmnhquantrngnhtcacngty
bn.b.Ccmctiucacngtycabn?Trlicuhinyliucc
k quan trng i vi n lc hoch nh ca bn. Sau khi tr li xong
choccphnkhccatiliunyvphntchdoanhnghipcabn,th
trngcabnvtrinvngtrongtnglai,bnhycgngaramt
smctiuctnhhinthcvcthtcchonmti.Mtsmc
tiutrongnycndngcthvnhlngc(datrncccons
vchtiu)cnmtskhccthcphtbiudngchunghn.Bn
nn theodicc mc tiunytrong sutnm.Mikhi bn thyccmc
tiubsailch,bncntmhiuxemtisaovtmraccnguynnhn
chnh dn n cc sai lch . Th d, nu mt trong cc mc tiu ca
bnltnglnghngxutkhul5%mithng,nhngbnchtngc
3% v o thng 3, bn cn tm hiu xem ti sao. c. S mnh ca doanh
nghipbnlg?Smnhcadoanhnghipbnlphntrnhbyvccl
dochodoanhnghipcabntntixttquanimcakhchhng.Khi
xydngSmnhchodoanhnghipbucbnphisuynghvnhngldo
cbnchnhbntntinhmtdoanhnghip.MtSmnhttthng
baogmccsnphmvdchvcgiithiu,cckhchhngcphc
v,cckhuvccchuynmnhavccvngal.iuquantrngl
phirtcthtrongkhivnsuynghrng.d.Mtcutrctnglai
vcchotngcacngtybn.Hymtxembnhnhdungnhngthnh

tu trong tng lai cacngty bnnh th no.Cgngdingiixem

cng ty bn s l m g trong vng 5 nm ti, v sau l trong 10 nm.
iugslmchocngtybnthnhcng?
4.3.Mtcngtyvvickinhdoanh4.3.1Lchscngty
Lchschungcacngtybaogmcngtycthnhlpnhthnov
pht trin sau tr th nh nh hin ti c trnh b y y. Bn
nntptrungvogiithchnhngnguynnhnlchsdnncciu
kinhotngnhhinnayvccthctinmcngtytriqua.a.Ai
lmchcngty?Nurcngtycabnlqucdoanh,tnhnhaythuc
dngshukhc.Nukhngphilcngtyqucdoanh,hygiithchai
l m ch cng ty. Nu cng ty ca bn c nhiu hn mt ch s hu, h y
litkranhngchshuccphnlnnhttrongxnghipcabn.
b.Lchscngtybn?Vitngngnlchskhiqutcacngtybn,
bao gm ng y thng ca nhng s kin chnh k t ng y th nh lp. c.
Nhngskinquantrngnolmthayivthcacngtybn?Bn
c th nu ra nhng s kin ln nh hng n cng ty? Th d nh
QuytnhcaChnhphchoxydngngnhcngnghipcabntinc
cabnhaynhngldokhclmtngthmhayhnchngunngnqunh
ncchocngtycabn.4.3.2a.aimcacngtyTrschnhca
cngtyngtiu?Tnvach:

in
thoi:
.....................................................
Fax
:...........................................E
mail:............................. b. Bn c cc c s khc na khng?
Lit k mix nghip khc,cc im bn hnghaynhng c scacng
tyticcaimkhc.Nucnthitthmgiy,kmthmgiyvo
ghiyccthngtinbsungvcccskhccabn.Cgngxp
hngcccsnytheoquymvtmquantrng.Btutcsquan
trngnhthaylnnhttrxung.c.aimcacngtybncnhng
lithg?Giithchxemvtrcacngtybngipgchobntrong
qunlxnghipvtrongcnhtranh.Thd,vtrcgipbndd
ng tip cn ngun nguyn liu, cc khch h ng, ng giao thng, tin
t, bo v ca lut php v.v? Gii thch ti sao cc yu t n y li
gipchchoxnghipcabn:4.3.3Ccsnphmvdchv
Phn n y gii thchbnsnxut hay phn phinhng sn phmhaydch
vn o,v bn cc sn phmny u vbng phngthc no. Phnn y
cngmtcckhochivincngoicabn.a.Bnlmranhng
sn phm g v a ra cc dch v g? Lit k ra nhng sn phm quan
trng nht m bn l m hay mua phn phi. Bn nn la chn nhng sn
phm v dchv chim t lln nht trongdoanh thu h ngnmhay nhng
ci l trng tm cho cc mc tiu tng lai. Bn cng nn a ra danh
schccsnphmvdchvcngcctriqungcotrongphnPhlc
cuitiliuny.Danhschnylcnthitnhgikhnngsn
xutvcngnghcabn.b.Bnccnhnthnghiuckhch
hngcngnhncha?
Thng thng,danh ting vsnphm ca bnl yut chnhquytnh
th nh cng trn th trng. Nu khch h ng cng nhn nh n thng hiu
cabn,bnscccclithsovicccngtykhcmkhchhng

cha quen. H y nu ra nhng nh n thng phm m bn c. C gng a ra

nhng bng chng rng nh n thng hiu ca bn c khch h ng cng
nhnvathch,thdnhccbnhluntcccucphngvn,scng
nhncaqunchngivisnphm/dchvcabnv.ve.Giccc
snphm,dchvcabn?Hyaragiccsnphmcabn.Nubn
khngcbnggiy,haychbitgicamtsloisnphm,th
h y a ra nhng thng tin m bn bit. a danh sch gi ca bn v o
phnPhlccatiliunyvtrongkhochkinhdoanhcabn.
4.3.4 Cckhchhng
Phnnymtcccngtymuahnghaydchvcabnttrc.Cc
nhutrtquantmslngvlnghngcacckhchhngca
bn. Th nh cng ca bn ph thuc nhiu v o cc mi quan h m bn xy
dng vi cc cng ty v t chc khc. Nhng khch h ng quan trng nht
cabnlnhngai?
4.3.5CcnhcungcpPhnnymtcccngtyhaycccnhnm
bnmuahngsnxutraccsnphmvdchvmbnbn.Ccnh
utmunbitchcchnrngbncthmuacnguynliuthv.v
vigicnhtranhtrongnhngkhongthigiandi.Ailnhngnhcung
cp quan trng nht ca bn? K tn nhng nh cung cp quan trng nht
theothtquantrngcahivibn.Litkccloinguynliu
th,ccthnhphnhaysnphmmbnnhptccnckhc.
4.3.6CchotngsnxutPhnnymtnhngsnphmmbnlm
ra v hiu qu tng i ca chng i vi hot ng sn xut ca bn.
Cccuhitrongphnnycthitkcpncchotngsn
xutchnhmc thslmiquantmcanhngitchayccnhu
t.
a.Sgilmvictrongnhmycabn?Hytrlicccuhisau:
Nhmycabnlmvicbaonhiugi/cavbaonhiuca?
Nhmycabnlmvicbaonhiungy/tunv/nm?
b. Bn ckim tra chtlngsn phml mrakhng?bngcchno?
Khisnxutsnphm,bncsdngmththnghaynhnvinkim
trachtlngsnphmcuicngkhng?Mththnghayphngphp
m bn dng kim tra cht lng. Nu sn phm bn l m ra ph hp v
cht lng tiu chun do cc c quan khc quy nh th h y nu ra tn
catiuchun,tncacquanratiuchunvsnphmn oca
bnpngcctiuchun.c.Bncnbaonhiuthigianlmra
miloisnphmchnh?Litkraccsnphm.ctnhthigiancn
thitlmramtnvsnphm.ngthicng ctnhsnv
haytngkhilngsnphmcabncchatrongnhkho.
4.3.7Cngnghsnxut
Phnnymtcccngnghcabnvdngvtchtktkhidnguyn
liuthxungchonkhichngtrthnhccsnphmcuicng.
a. Bn ccng ngh snxutno tt hnhnccithcnhtranh
cabnkhng?Mtscmnhquantrngkhibnbnccsnphmcabn
lcngnghmbnsdng.Giithchccuthcnhtranhchranhng
nginivibnrngsnphmhaycngnghcabnltthn.ara
cc chi tit v cc d n c bit c t i tr v pht trin ci
thincngnghmbnangsdng.
b.Cchng nhn pht minhnobohchoqu trnhhaykthut sn
xut m bn angs dng khng?Nubnsdngcc kthut snxut m
nmang lichobn mt uth,cc x nghip khccngscgng bt

chccckthutvcngnghny.Nubncmtdngbohn o,
thdnhbngphtminhsngch,bohnhngkthutvcngngh
nykhibbtchc,hytrnhbyhnhthcvmcboh.
c.Bnccnthmgmichocngnghsnxutcabnkhng?ara
ymithayimbncn,nhtlnhmpngnhucusnphmxut
khudkincabn.
d.Cccngnghsnxutchyucabn?inyvoBngCcCng
ngh sn xut c t chc theo cc giai on ca sn xut trong qu
trnhsnxutcabn.Diylsmtccct()trongBng.

Cng on sn xut: Th d nh: bc v, ct, phn loi, ng lnh,

ng gi. Mi hot ng trn u l m bin i sn phm v c coi nh
mtcngoncasnxut.

Cng ngh hay qu trnh c s dng: th d, trong cng on ng

lnhcasnxut,bnlmnglnhtmnhthnovdngccthitb
nolmnglnh.
Tngcngsut:Lngsnphmlnnhtcamiloisnphmmbnc
thxltrongmtcngonsnxutnuttcccmyulmvic
lintc(tn/h)
Hiu sut: c tnhphn trm thi gian hotngtiacamiqu
trnh.Th d, my ng lnhchhot ng 45% camtnmsnxutv
khngphimiloitmulmnglnhvmanhbtbhnch.
Ccsnphmlmra:Litkramithnhphnvsnphmdoccqu
trnhlmratrongcccngonsnxut.4.3.8.TchcvqunlMt
th nh phn ti quan trng i vi th nh cng ca mt doanh nghip cn
c nhn mnh trongk hoch kinh doanhl chtlng vmcsust
caqunltrongcngtycabn.Bncngcungcpnhiuthngtinv
cccnbqunlvnhngnhnschnhthngiuthayngicho
vay tin c ng c nhiu lng tin v o cng ty ca bn. Phn n y m t
nhng th nh phn ch yu trong b phn t chc v qun l ca bn cng
nh cc ngun nhn lc khc.
a. X nghip ca bn c t chc nh
thno?Hyvmtsmtxnghipbnctchcnhthno.
Stchcnycnthhinbamctrncngl(1)TnPhng,Ban,
(2) S nhnvin, v (3) Trchnhim chnhhayhot ng chnhb. Nhng
ngiqunlchnhlai?DngccbngNhngCnbQunlvNhnvin
chnhvghitnnhngngicgiccchcvvotnglytBngS
tchccaxnghiptrn.Ghictnnhngngigipvicchnh,
ccchcphhaycccnbqunl.Ghitncccnbqunlcpthp
nhng c vai tr quan trng trong cng ty ca bn. Nu cn thit, bn
cng nn k n nhng cn b qun l cp di m c trin vng s nm
quyn trong cngty cabn.Ngoiracncnghicnhng cnbkhoa
hc k thutch cht. Dngbngny m t ngn gn tng nging
thikmtheovoPhlcmingimttrangllchngngn.c.Phn
qunlhaynhnsnobncnangthiu?Litkccchcvvtrch
nhimcanhngngimbnnghlbncn.Thd,nubnchorngcn
mtngilmPhChtchphtrchvtipthquctbnccsn
phmcacngtyncngoi,hygiithchrngbncnngiqunl
nhthnovnginycnlmcnhngg.ngthigiithchti
ynhngnhnvinkhcmbncthcnlmchodncngh
thnhcng.d. Bn c nghrngnhngnhn vin ca bntthnsovi
nhnvincacccngtycnhtranhkhckhng?tisao?Nhnvinca
bnccototthnkhng,cnhiuknnghn,khemnhhn,
lmvicchmchhn,hayckhnnglmranhiusnphmhnsovi
nhng cng nhn khc. Gii thch ti sao. a ra cc dn chng nu c

th. e. Bn c nhng c vn bn ngo i hay cc cn b t vn gip

khng? H y ghi tn ca h, tn cng ty, loi hnh t vn, kinh nghim
ca cc c vn v a im ca h. Cc c vn l nhng c nhn v cc t
chccvnhaygipbntrongqunlcngtybn.Hcthlcc
cnbtvnctrlngchnhthc,thnhvincaHingTvn
hayBanGimccabn4.3.9Ccuthcbitcadoanhnghipca
bn

Khinhuthayngichovaynhgivkhochkinhdoanhvn
utcabn,hsmunbitimglcbitvkhcbitcacng
tybn.Phnnycthitkaraccthngtinvnhnguth
cbitmbnclmchocngtybnkhcvinhngcngtykhc.Khi
trlinhngcyhiny,hynghkvnhnguthmbncvnhng
uthnygipbnnhthno.Mtscccuhicthlplihay
trngvicccutrlicacccuhitrc.Dngphnnytora
s hiu bit to n din v sc mnh v cc u th c bit ca bn. Khi
trlinhngcauhiny,hycnghxemccbphnkhcnhautrong
doanh nghip ca bn lin quan v l m vic vi nhau nh th n o. Ch
c bittinhng u thcthdng cccthtrngnc ngo i
chocckhochxutkhumicabn.a.Bnchorngnhngyutno
gip bnthnh cngtrongqukh?Giithch tisaobnnghrngx
nghipcabnhotngtttrongqukh.Giithchxemnhngiu
nytcbngcchnovchraccldotisaobnthnhcng.
aranhngtrnghpcthkhicth.b.Bnchorngnhngyut
n o s gip bn xut khu th nh cng? Gii thch xem ti sao bn ngh
rng x nghip ca bn s th nh cng trong kinh doanh quc t. Gii
thchxemcckinhnghimqukhscpdngnhthnolmch
da cho th nh cng trong tng lai. a ra cc l do ti sao bn cho
rngbnsthnhcngcncthhanucth.Nubnthnhcng
ttrctrongvicxutkhusnphm,hygiithchxemnhnggl
mchobnthnhcng.c.Bnchorngyutnoslmbnthnhcng
trongtnglai?Mtccskinhaykhnngcthgipchocngty
ca bn trong tng lai. Cu hi n y nhm xc nh cc s kin v cc
iukintrongtnglaicthgipchocngtycabn.d.Bncu
th c bit n o m cc cng ty khc kh bt chc? Ch ra v m t cc
c im v cc kh nng c bit gip cho x nghip ca bn mnh hn.
Bnnngiithchtisaonhngcimnylilccuthmcct
xnghipkhccc.Mtthdvuthcbitcthlkhnng
tipcnccngunlcmccxnghipkhckhngc.Thdkhcvu
th c bitcth l vicshumtgiy phpcbitcachnhph
chcpchoxnghipcabn,haygipphprtkhxinc.e.Cc
sn phmcabn c nhng ngi khc coi lsiu hng?H ygii thch
iu g l m cho cc sn phm ca bn tt hn sn phm ca cc i th
cnhtranhkhc.Nucth,araccnhgivccsnphmcabn
so vi cc sn phm khc. f. Bn c nhng u th g v cc kh nng
nghin cu hay pht trin sn phm? a ra cc chi tit v s v loi
nhncngthamgiavonghincuvphttrinsnphm.Giithchbng
cchnocngtcnghincuvphttrinsnphmlmchocngtyca
bnmnhhnvtthn.g.iuglmchocngtycabnctnhc
o?Sdngcccutrlicabnchocccuhinyvtrcy,c
gngchraccthamscabnlmchobnkhcvicccngtykhcm
bnbitcngaraccsnphmhaydchvtngt.h.Scmnhcnh

tranhchyucabnlg?Cutrlichocuhinystnghpcc
cutrlivktlunchoccphncnlicamcny.
4.4Phntchtnhhnhthtrng
Phnnymiutccthtrng cabnvmtal,loisnphmv
loikhchhng.Khibntrlicccuhiny,hynghxembnbn
sn phm u,nhng loingino muasnphmcabn. Thd,nu
bnchaikhuvcthtrngltrongncvHoaKthhyxemxtxem
liu c s khc nhau n o gia cc loi sn phm c bn v cc loi
ngimuaminchaykhng.Cutrlicabnsphnnhshiu
bit,nimtincabnvvictisaosnphmcabnbnc.

4.4.1
Hotngtrnthtrng
a.Tnglngbnracabnchottccccloisnphmvdchv?
araconscho56nm,vnucth,tngstinnhnccho
mi nm tnhtheo s tin trong ncv USD.Nhngcons ny s l
thcodoanhthucabn(tngstinbnnhncdobnhng)
trongmtchuk12thngcbitnnh1nmtichnh.Thng
thchuk12thngnyctnht1/1chon31/12.b.Snphm
n o ca bn c tim nng pht trin tt? ti sao? Tim nng pht
trin c th c nh ngha l kh nng tng doanh s trong tng
lai.Tccnhngvquytnhmuahngmbnnhnc,hych
rasn phmn ocbntttrongvng23nmqua. chobitsn
phm n o bn d kin s l m ra nhiu hn v bn nhiu hn trong
tng lai. Ti sao bn ngh rng lng bn ra ca nhng sn phm
hay dch v n y s tng ln? Ti sao ngi ta li mua nhng sn
phm n y nhiu hn t bn? c. C bao nhiu sn phm ca bn c
bnratimivngthtrng?ctnhslngvgitrvphn
trm tng sn phm v dch v bn bn ra trn mi vng th trng
ni bn bnh ng, btutnccabn.Sdngchngloihay
ccnhmsnphmnukhngccsliuchotngloisnphm
ringbit.Nukhngcsliuthctnohytholuncuhi
n y vi b phn bn h ng ca bn v a ra cc con s c tnh.
4.4.2 nh ngha th trng nh gi bn bn h ng trn th
trng ra sao, bn h y ch ra nhng c im xc nh cc th nh
phnv cc giihn cathtrng ca bn.Mtth trngcth
dcnhnghatheobacchchnhsauy:
b. Theoloisnphmcbn:Ccloisnphmcbntrncng
mtthtrngcncnhngkhnng,ctrnghaytnhchttng
tnhau.Thd,hngthysnvclmtphncathtrngthc
phmvchngucthnc.Mtkhc,cvthitbnggi
lilnhngthtrngkhcnhauvchngkhngtngtnhau.Cl
mt phn ca th trng thc phm trong khi cc thit b bao gi
lithucvthtrngmymc.
c. Theo vng a l: Bn hngcthcphn ratheo vngal
cng nh theo loi sn phm. Th d, mi lng bn h ng thy sn
ti M v Canadauc th ccoilthtrng thysnBcM.
Thngthccthtrngtheoalcphnranhsau:
aphng:gnnhmycabn,trongthnhphhayhuynca
bn. Khu vc, trong nc : mt phn ca t nc, th d, min

Trung Vit Nam C nc : trn to n l nh th Quc t : trong nc

cng thm t nht mt nc khc Chu lc : bao gm mt trong cc
lc a cathgii,thd,chuu v.v..Ton cu :nhiunc
trnthgii.
Theo loi cng ty v ngi mua sn phm: Loi cng ty v ngi mua s
dng snphm ca bn cnggip xcnhthtrng.iu nycbit
ngnubnlmravbnhngtiudnghaycungcpdchv.Quno
theo mt l mt th d in hnh v mt th trng c phn on theo
loi ngi tiu dng. Nhng khch h ng tr tui thng thch mc nhng
kiu rt khc so vi nhng ngi gi hn iu n y gip phn on th
trngtheotuitc.4.4.3nhgithtrngTrongbnkhochkinh
doanh, phn tng quan th trng phn tch vic bn h ng ca bn theo
khacnhnhngyutbnngoinonhhngnvicbnhng.Tng
quan th trng xem xt quy m v cc gii hn ca cc th trng ca
bn,vnhmnhnraccxuhngvccskinquantrng.Ncngphn
tchnhngthtrngnyhotngnhthno,vnhngmnhthtrng
notntitrn

mt th trng c nh nghabimtvng a lnht nh,mtloi

khchhngvmtloisnphm.a.Thtrngchoccsnphmhaydch
vcabnlnnmcno?ctnhxemcbaonhiucngtysnxutv
bnsnphmvdchvtrnccthtrngcabn.ngthi,ctnh
slngbnchngnmvgitrbnctrnmithtrng.Dng
ccsliuthngkkhcnhauhtrchoccctnhny.Nubn
thiu cc s liu n y, h y gii thch bn tnh gn ng quy m th
trngnhthno?b.Thphncabnlbaonhiu?Baonhiuphntrm
th trng l ca bn? Ni cch khc, t l h ng bn ra ca bn so vi
tng h ng ha trn th trng l bao nhiu? Th d, CocaCola chim
khong 12% th trng Cola ti M v H nng Intel chim khiong 78% th
trng vi x l (microprocessors) cho my tnh PC. c. Bn c nhn thy
nhng thay i quan trng trong cc sn phm c bn ra trn cc th
trngcabnkhng?Khitrlicuhiny,hynghvccsnphm
bn thy cng tng t nh ca bn nhng c i mi gn y hay
caranhnhngsnphmmi.Cncnhngthayikiugto
ramtsnphmthcshpdnivikhchhng?d.Bncnhnthy
nhng thay i quan trng trong cng ngh c dng l m ra cc sn
phmtngtvicabnkhng?Mtccthayiny,vchranhng
tc ngcthnhhngnvicbnsnphmcabn. e.Nhngthay
itrongccquynhvlutlquctnhhngnbnnhthno?
H y gii thch nhng thay i m bn d on v lut l trong nc nh
hngnhthnonvickinhdoanhcabn.Ccthdvnhnglut
l c nh hng c th bao gm cc quy nh v u t nc ngo i, cc
lutthu,cctiuchunvanton,ccyucuvmitrngv.vf.
Cnhiuloisnphmhaydchvnhpkhutrnccthtrngcabn
khng?nhgivtmquantrngtngicaccsnphmvdchvl
mtincngoi.ctnhtlphntrmcaccsnphmnhpkhun
ytrn cc th trng cabn.g. Vicbnraccsnphm haydchv
ca bn c ph thuc vo ma trong nm khng?Nuvic bn rathayi
theo ma hay theo cc thi im trong nm, h y ch ra cc thi im m
bn bn c nhiu nht cc sn phm v dch v. Tng t, nhng thi
immbnbnctnht.h.Ccsnphmcccoilttbn
rancngoikhng?Nucth,nuraccnghcacckhchhng

nc ngo i, cc cuc nh gi sn phm ca nhng c nhn hay t chc

c cng nhn trn quc t. Km theo cc bn copy cc thng tin nh
gi chtlng ca cng nghhaysnphm vo phnPhlc.4.4.4Phn
tchithcnhtranh
Phnnyphntchccimmnhvhnhvicaccxnghipkhccngl
m ra nhng sn phm tng t nh sn phm ca bn. Cc i th c nh
hngquantrngnsthnhvngvtnticadoanhnghipcabnv
bncnphntchvhiucchnhvicah.a.Ailithcnhtranh
cabn?ithcnhtranhcthlmtxnghiphaymttchccng
lmranhngsnphmgingnhhaytngtnhcabn.Nungimua
snphmcabncngxemxtccsnphmclmbinhngngikhc
thcccngtylnhngithcnhtranhcabnvnhngsnphmm
hnghacabnbemsosnhvicthlnhngcithaythchohng
hacabn.Hylitkccdngsnphmvdchvchnhmccith
cnh tranh bn. Nu ra cc sn phm hay loi sn phm m bn tin l c
bittt.Nubnkhngthnhgicchnhxcgitrthhy

sosnhlngbnracabnvilngbnracah.Nicchkhc,hy
chraxemliulngbnracaithcnhtranhllnhn,bnghay
km hn ca bn. H y lit k cc u th (mt mnh) v cc bt li (mt
yu)mcngtycthc.Bnnnchranhngmtmnhvuthcth
gip chocci th cnhtranh thnhcnghnbn. Trnhb yxemliu
caitrongs cc i th cnhtranh c nhngctrng (snphmtt
hn,thmnhpcvoccthtrngncngoi,cgivnchuynr
v.v..)giphcuthhnbnkhng.Bancngnnchraccimyu
cbncthlmhnchccthnhcngcaccithcnhtranhca
bn.b.Cccxnghipmicancngoihaytrongncthmnhpvo
th trng ca bn khng? Sccithcnhtranh tng ln,gimi,
hayginguyntrongnhngnmgny?Cungcpccthngtinvquym
vccnguynnhn dn ns tng,gim.Gii thchtisaoscci
thcnhtranhtrongngnhcngnghipcabnthayi.c.Dngbaob
ch yu cdng trongngnh cngnghipcabn?Mtxem bnvcc
i th cnh tranh s dng nhng bao b nh th n o cho cc sn phm.
Nucnhngloibaobno cdngdonhngldocbit,hy
a ra cc l do. d. Gi h ng ha ca bn so vi gi ca cc i th
cnhtranhthno?Gihngcabnlrhn,thnhaytngng
soviccsnphmcngloi?Thuthptiaccthngtinvgica
cc i th cnh tranh v so snh vi gi c ca bn. Khi bn thu thp
cc thng tin v gi, bn cn nh ni r bn ang dng loi gi n o.
Chngtatnghpnhngloigithngcdngnhiunhttrongphn
snphm/dchvcaphnMtCngtyvKinhdoanhcatiliuny.
e.i th cnhtranh noang cnhngkthut khuchtrnghnhn
bn, bao gm bao gi qung co v cc hot ng tip th khc? Mt s
cngtytptrungnlcvotipthchiuquhnccsnphmca
h. Th d, ti M, cc cng ty ln v h ng tiu dng nh shampoo v x
phngthngtptrungvotipthvqungco.Hychracccngty
trn th trng ca bn ang c nhng hot ng tip th cc k tt,
hoc l bngcch n tn ngtiu dnghaynnhngcp trung gian.
Mtnhngphng phpmh sdngv giithchti sao chnglic
hiu qu. f. C i th cnh tranh n o ang thay i phng php tip
th cc sn phm ca h? H y nu ra v m t phng thc m cc cng ty
trin khai cch tip th mi cho sn phm v dch v ca h. Nhng mt

chnh nh gi bao gmqung co,tip th, vnchuyn, giaoh ng v

hptcvicccngtyhaytchckhc.g.Snphmdobnlmrakhc
haytngtnhccloisnphmcacccngtykhc?Hygiithch
nhng im tng t v khc bit quan trng nht gia cc sn phm ca
bn v ca cc i th cnh tranh khc. H y ch ra l m th n o sn
phmcabnlconht.4.5MarketingvbnhngChtlngcak
hochbnhngvchinlcmarketinglnhntquytnhinhnhv
nnglckinhdoanhtntitrongnnkinhtthtrng.Cccuhi
trongphnnyctragipbnchunbchokhochbnhngv
chin lc marketing quc t v trong nc cho cng ty mnh. Mi th
trng,theokhuvcal,ihimtchinlcring.Vth,sc
nhiucuhitngthaygngingnhauchochinlcthtrngquc
tvniavbnnnnghvcutrlimtcchcnthnchochai
chin lc. 4.5.1 Chin lc marketing trong nc Chin lc marketing
ca bn c hnh th nh gii thch nh sau: Bn d nh bn h ng cho
nhngkhchhngno(thtrngmctiucabn)?Bndnhbnsn
phmnovbndnhbnnhngsnphmnyvigino?

Bndnhxctin,phnphihaygiithiusnphmcamnhchocc
khchhngmctiunhthno?Nubndnhutchosnphmm
bn sn xut,bn sphixemxt nh hngcau tivi nhng
snphmny.Nubnangxemxtvicxydngnnglcsnxutl
m ra cc sn phm mi, bn s phi xy dng mt k hoch bn h ng v
marketing tng hp cho cc sn phm n y. Trong tt c mi trng hp,
bnsphigiithch:Tisaobnmunsnxutsnphmny?Tisao
ngitasmuaccsnphmny?Bndnhbnccsnphmnyu
vnhthno?Bndnhxctinvnggisnphmnhthno?a.
Nhng sn phm n o s bao gm trong chin lc marketing? H y lit k
ccsnphmltrungtmtrongchinlcmarketingcabnvphnbit
mnh yu ca chng. Ni chung, bn nn c mt chin lc marketing
chottcccsnphmcamnh,nhngcthiunykhngphils
lachnthctchocngtycabn.b.Tisaobnchnccsnphmn
y?Giithchtisaoccsnphmdnhtipthsbnchytrnth
trngmbnchn.Nubnangdnhlmsnphmmi,hyxydng
nh ngha th trng cho ccsnphmmin y, hysdng nhngha
choccsnphmhincnhmtshngdn.Trongmitrnghp,bn
phi gii thch c hi bn tin l c cho mi sn phm bn d nh bn.
Cc c hi n y c th tng t nhau hay c th thay i ph thuc v o
th trng. C hi khng cn phi khc nhau i vi mi th trng,
nhngbnnnchrarngbnsuynghthngquaccldodnhbn
sn phm trong mi th trng. c. Ti sao bn cho rng cc khch h ng
munmuasnphmcabn?Cuhinyyucubnxemxtccimmnh
vlithsnphmcabnsoviccsnphmkhctrongmithtrng
mbndnhbn.Hygiithchtisaokhchhngmunmuasnphm
cabnhnlccsnphmkhc.Nhndngvgiithchbtkmongmun
haynhucunoivisnphmcabntrongmithtrng.Hya
rabngchngchocutrlicabn.d.Bnangvslmgtnh
gichosnphmcamnh?Cuhinytmrachinlcgihinhnhv
gi k hoch. Nh bn xem qua cu hi n y, bn c th thy sn phm
camnhclpvigithphnhoccaohngimbnmongi.
hiucbnlmgisnphmnhthnovbncthlmginhth
notrongtnglai,bnnntrlicccuhisau:Chiphlmrami
snphmcabnlbaonhiuvgibncanlbaonhiu?Skhcnhau

giachiphsnphmvgibn?Gichomisnphmcabnsovigi
cnh tranh cho sn phm tng t nh th n o? So vi cc i th cnh
tranh khc, bn c cho rng gi ca bn l qu cao hoc qu thp? Gii
thchldo.Ccginylnnhhaysthayitrongtnglaign?
Bncchorngbnnnthayigisnphmbnlmrahocdnhl
mra?Lpcmcgiphhplmtnhimvkhkhn,cbitcc
ncmcchthtrngchachnhthnhrrng.Tuynhin,bns
phixemxttisaobnmunaramcgichomisnphmbnlm
ra,vsausosnhccmcginyvimcgicaccsnphmtng
t.Bnnnnhgisnphmbnmunbntheogicaccithcnh
tranh,mkhng theo chi ph sn phm. Nu bn khngtharamcgi
chosnphmmbntinlphhpchomingicthmuac,th
bnnntvnnnchngsnxutsnphm.

e.Bncgimgihaydnhgimgichoccsnphmbnbn?Gim
gi thng p dng cho cc khch h ng mua nhiu hn mt s lng sn
phmnhtnhthuytphchmuanhiuhnnaccsnphmcacng
ty.Domuanhiusnphm,khchhngmbochobnmtngunthunht
nhtvicbnhng.Gimgilbinphpthuhtvgikhchhngmt
cchcbithiuquivinhngngimuanhiusnphm.Hymt
chititcchthcvccugimgimcngtyhingianghaydnh
ssdng.f.Cngtycchophpngimuaccsnphmcacngc
tr tin sau mt thi hn nht nh? Tiu biu l cc cng ty M gi
chocckhchhnghonvyucucuhthanhtontrongvng30ng
yktngymua.Mtscngtykhcyucutrtinmtkhibnsn
phm. H y cho bit thi hn cho php thng thng cng ty bn p dng
trc khi gi ho n hay yu cu thanh ton cho khch h ng. g. Theo
bn, thi gian trung bnh thanh ton ho n l bao lu? H y gii
thch ti sao thi gian li c th d i hn hoc ngn hn 30 ng y. H y
nu ra mt khong thi gian thanh ton n o c chp nhn nc
bn.h.Ccsnphmcngtybnbnraccnmtshnhthctrgip
kthutsaubn h ng chongimua hay khng? Htr kthutbaogm
bo dng, dch v, nng cp,l m schthit b vmymc, trlicc
cuhikthut,v.v..i.Cngtycsdngqungcotipthsn
phm cho cc khch h ng mc tiu khng ? Khi tr li cu hi n y, cn
tr li y cc thng tin bao gm c vic qung co hin thi cng
nh cc k hoch qung co trong tng lai. Cc t bo, tp ch, i
phtthanh,truynhnhnohaynhngninokhcbnstqungco
?Bndnhdngbaonhiutinchoqungco?j.Bndnhlmg
emliskhcbitcasnphmcngtysovisnphmcaith
cnhtranh?Khibnbnmtmthng,bnphisosnhccctnhca
n (bao gm c vic ng gi, bao b) vi cc c tnh ca mt h ng
tngthayginghtdocngtybnhayithcnhtranhbnra.H
yhonthinBnphnbitsnphmniasauyucubnsptht
ccctnhsnphm.Chncchthcnggivbnsnphmnhthn
o e, li s th nh cng trong th trng. Phn ln cc cng ty ch
trngvomthaynhiuccctnhcasnphmtrongthtrngvcc
hot ng bn h ng. V d, qung co cho sn phm nem c c th tp
trungvoccbnitrhaybnvigirsoviccsnphmtng
t.iucnghalngibnnemcuntcschinlctipth
vongungcvgicasnphm.k.Cngtycingbnhng ring
ca mnh khng ? Bn c s dng i ng nhn vin chuyn bn sn phm
ca cng ty khng ? H y trnh by cng vic ca nhng nhn vinn y v

cc th trng m h m nhim. ng thi, ch ra s lng ngi bn

thu,chnhchnhvbnthigian.l.Quimcaingbnhng?Hy
nurbnthubaonhiungibnhng.Bncngnnchrsgimi
tun v s tun mi nm i ng bn h ng l m vic cho bn. m. Bn tr
lngbaonhiuchoingbnhng?Theobn,nhnvinbnhngca
cng ty kim c bao nhiu tin mi nm t hoa hng bn h ng, lng,
chmscyt,lichgiodcvcckhonthanhtonngoilngkhc?
Bnctrchoingbnhnghoahngbnhngkhng?Hygiithch
bnthngtinhoahngbnhngnhthnovchovdkhibnthng
tin hoa hng bn h ng. Khi bn tr li cu hi n y, h y ni r liu
tin hoahng bn hng hingichiuqutrongvicthngchonhn
vinbnhngttnhtkhng.Hygiithchuhthngthngtin
hoa hngl mnhv yu tithi im hinnay.n.Cng tybnanghoc
d nh phn phi sn phm nh th n o? K hoch phn phi gii thch
bnsphnphisnphmnhthno.Tiphnny,bncngnngii
thchhingisnphmca

bnntaykhchhngnhthno,cbitnucmtsknhbnhng
c s dng bn sn phm ca bn. H y trnh b y c th tng cch
thc nu c nhiu cch thc b n giao sn phm n khch h ng. Trc
tin, bn cn nhn din loi cng ty n o hay c nhn n o mua sn phm
hay dch v ca bn. Khi nhn dng cc i tc/c quan xut khu sn
phmcacngty,hytrlicccuhisau:Cccquanxutkhul
cngtynhnnc,cccngtynybnhayvnchuynsnphmcacng
ty n nhng nc n o t l phn trm tng i sn phm hay dch v
ca bn c xut khu ? 4.6 K hoch ci tin nng cao hiu qu hot
ngcacngty
Phn n y s gii thch nhng ci tin v d nh s c thc hin
trong cng ty ca bn. Bn nn xem xt mi ci tin v s c khi
xng sp ti. Nu bnmun cmt chinlckinh doanh hiuqu,bn
s cn thay i cch thc hot ng ca cng ty. Phn n y s xc nh
nhnglnhvccitincnthitcngtycththnhcngtrongnn
kinh t th trng. Vi vic xc nh nhng lnh vc m cng ty bn c
thcitintrongthigianngn(thnmtnm)vtrunghn(hain
nm nm), Khoch kinh doanh (KHKD) s gipbnc c hiuqukinh
doanhnhanhchngvbnvng.ivimicitinmbnthycntinh
nh, h y xc nh nhng ngun lc cn thit. Bt u t nhng ci tin
nh, cn t ngun lc hn v c th thc hin c m khng cn s tr
giptcccngtyhaytchckhc.Phnnycngrthuchnubn
ang quan tm n vic tm kim cc nh u t, cc n v/c nhn cho
vayhayccitc.Khinhgitnhhpdntronguthayhptc
vicngtycabn,ccnhqunlMmunbitcclnhvcnohot
ng kinh doanh ca bn s p ng tch cc vi vic u t b sung v
lindoanh.Vivicxcnhrnhngcitinquantrngbnangthc
hin i vi nhng lnh vc ch cht ca hot ng kinh doanh, bn s
cho h thy rng bn ang theo ui nhng mc tiu ca mnh mt cch
chtchvnhtqun.4.6.1Snxut
a.Nhngcitin n o cthc hinnngcao hiuqusn xut?
Hiu qu sn xut nh gi bn sn xut v cung cp dch v hiu qu
nhthno?Bnhymtnhnghotnggpphnnngcaohiuqu
cc phng php cs dngtrongqutrnhsnxut.Kchititcc

dng hot ng, thi gian tin h nh, chi ph, s lng ngi tham gia
qutrnhcitinvscitinckhixngcngtybnnhthn
o?b.Ktqumanglitnhngcitinnynhthno?nhgili
ch v chi ph cho cc ci tin sn xut n y. nh gi mc tng sn
lngbnradonhngcitinnyemlivlinhuntnglndotit
kim chiph. c. Nhng citin n otrong sn xutcdkin trc?
Mtnhngcitinbndnhtrongtnglai.d.Cnbaonhiuthi
gianthchinnhngcitindkinny?(arangybtuvkt
thcdkin)4.6.2Marketingvbnhng
CngtcMarketingxcnhnhucukhchhngchosnphmvdchvv
xydngkhochbncnhiusnphmvdchvhnhaybnchng
mt cch hiu qu hn. Cc hot ng Marketing bao gm: Qung co,
qung b v y mnh bn h ng nh gi sn phm/dch v Gim gi v
hoahngbnhng

Bao gi snphm Knh phnphi (bn giaoh ngho n khch hngbng

nhnghnhthcno)BohnhHngdnkthuthumiNhngdchv
khcchokhchhnglinquannsnphmhayhtrsnphmcacng
ty.
a. Bn thc hin nhng ci tin n o nng cao hiu qu bn h ng?
Bnhymtnhnghotngnngcaohiuquphngphpbnhngv
Marketingsnphm.Hykchitit: Cchnhthchotngbnhng
Thigianbncsnphm(mtngy,mttun,mtnm) Chiph
bn h ng (ch r n v chi ph v thi gian) S ngi tham gia nng
cao hiuqubn h ng. Scitinckhixng cngtybnnh
th n o? Cc hot ng o to b. Nhng ci tin n y c hiu qu
nhthno?Hynhgilichvchiphcacccitincthc
hinnngcaohiuquphngphpMarketingvbnhng.ctnhsn
lng bn ra tng ln do ci tin em li. c. Nhng ci tin nng cao
hiuqubnhngnocdkin?Mtnhngcitinbndnhs
thchintrongtnglai.d.Cnbaonhiuthigianthchinnhng
citindkinny?(arangybtuvhonthnhdkin).4.6.3
Tichnh
Trongtiliuny,thutngtichnhbaogmttccchthngv
k thut s dng qun l tin. Di gc nng cao hiu qu hot
ngcacngtybn,phntichnhsbaogmhthngktonvkh
nng huy ng vn khi cn thit t cc t chc khc nh ngn h ng, t
chctndng,cc quvccnhut.Chrng,chngtascp
nccvntichnhvktonchitithntrongphnsaucacun
sch.a.Mtkhochcabnnhmcitinhthngktoncngty?
Hthngkton ca bn cthcnhngha lmt hthngsdng
bo co v nh gi cc giao dch ca cng ty. B phn trng tm
hpdnutncngoicthcnpngvihthngktonMhay
cc nc phng Ty khc. Bn h y gii thch nhng n lc ca cng ty
trong chuyn i h thng k ton. b. Hin nay, bn vay hoc huy ng
tincnthitchohotngcacngtynhthno?Mtccmilin
hvingnhngvcctchckhcvangcungcptndngchocng
ty.Trnhbyrbnvaybaonhiuvvicciukhonthanhtonnh
thno.c.Cnhngcitingcththchinnngcaohiuqu

hthngkton v kh nnghuyng vn ca cngty?Giithch nhng

ci tincntin h nhv nu bttmquan trngcamici tin trong
sthnhcngtnglaicacngty.4.6.4Snphmmi
Cc nh u t thng quantm n cccngtycthphttrinvgii
thiusnphmmimtcchthngxuyn.Trongphnny,bnsmt
tng sn phm mi v nhng thay i trong h thng hay qu trnh pht
trin sn phm. a. M t cc sn phm mi c pht trin hay ang
cxemxtgiithiu.Nubtccsnphmcphttrinchoth
trngmctiuncngoi.

b.
Mtnhngthayibndnhthchintrongqutrnhhayhthng
pht trin sn phm cacngty.V d nh thucck smi,muamy
tnh thit k, u t cho nghin cu, khai thc bn quyn. Qun l v
ngunnhnlc
4.6.5
Trong phn n y, h y cp cc thay i trong qun l hay ngun nhn
lc. Bn cng nhc ti vic b sung nhng v tr qun l hay k thut
chcht,tuynthmnhnsutvonhngchimivnhngnhu
cuotocbitkhc.a.Bnccnthuccchuyngiahayqunl
mi khng? Ch ra nhng vtrcntrngvnhng vtrmi, cn thit
c th t c nhng mc tiu hay chin lc mi ca cng ty, c
bit, trn bnh din quc t. Lit k cc v ch ch cht n y, m t
trch nhim mi ngi v xc nhchn dung l tngchonhng v tr n
y.Bncngphichothyrngcthtmcnhngngitcyu
cucabn.b.Chracckhochnngcaoknngvkinthcchocc
nhqunlvngilaong?Bnhykrakhochotonngcao
trnh chuyn mn canhnvin, trong , bao gm c otocck
nngmivqunl,snxutvthchnh,v.v.4.7Nhngxemxtchin
lctrongut
Phn n y ch cn thit trong bn KHKD khi n s c trnh cho mt t
chckhccmiquantmcbitnkhnnglindoanhvicngty,
uthaycungcpkhonvaychocngty.Trongphnny,bncnmt
nhng yu t quan trng thu ht cc t chc khc hp tc vi cng ty.
Mcchldngnnmtbicnhchocchotngcacngtychothy
tisaocngtylmtdoanhnghipnghptc.Mtscuhitrong
phn n y tng t nh trongccphntrc.Phnn ynhmxydngmt
mtyvthuytphcchovicutvocngty.Bnnnxemxt
ttcnhngyutlinquanncngty,thtrngvqucgiacabn
cththuytphcccitc,nhuthaykhchhngrng yl
mtcngtyhpdn.4.7.1Ldoutvoqucgiahaykhuvccabn
Mi nc c mt ng hng tng trng kinh t v ngun t i nguyn
cth.Skhcbitnycthcsdngthuhtcccngtyv
tchchptcvicngtycabn.Mtsyutchnhthngccoi
llithbaogm: Cciukinkhuynkhchcachnh
ph Tip cn c vi cc th trng hp dn xung quanh Chi ph nhn
cngthpLclnglaongcknngvtrnhhcvncaoTipcn

d d ng vi ngun nguyn vt liu C s h tng tt: ng x, ngun

nc, nng lng, vin thng, v.v Mi trng sinh thi trong sch n
nhchnhtr
H y lit k ti a nhng l do thu ht s quan tm ca nhng i tc
tim nng, cc n v/c nhnchovay hayutv tnc vkhuvc
ca bn. Suy ngh v nhng c hi m nhng l do c th mang li v
litkvobncnhccldout.4.7.2Ldoutvothtrng
cacngty
Cc i tc, nh u t hay cc n v/c nhn cho vay c th quan tm
ncngtyvnanghotngtrongmtthtrngrthpdn.in
hnh,mtthtrnglhpdnkhicccngtyanghotngkimc
li nhun cao hay c timnngthu c linhuncaotrong tnglai.
Phnmmmytnhlmtvd.Mtsyutlmchothtrnghpdn
l: tithcnhtranh Cngtycthnngcaohiuqusnxut
vgimchiphbngcchthayicngnghcbngcngnghhiuquv
hp dn hn. Th trng tng trng nhanh Tim nng ln cho th
trngtngtrngnhanh Thtrnghincnchaphttrin Nhucu
khch h ng ng y c ng phc tp v i hi sn phm mi. Th trng l
tng cho sn phm c sncamt i tctimnng. Xc nhvlit
k nhng l do l m th trng tr nn hp dn i vi mt i tc, nh
uthaychovaytimnng.Bncnhmildo,aracckhoch
tndngnhnglith.4.7.3Ldoutvocngtycabn
i tc,nhut haynv/cnhnchovaycthquantmncng
tyvnhngngunlcmcngtychayvncohoccbittrn
mt s mt. Di y l mt s v d v nhng li th m cng ty bn c
th c: Sn phm, cng ngh ch to, kh nng ch to hoc
dch v c o hay c bit Tn kho th nh phm, sn phm d dang,
nguynvtliu.HthngphnphimnhtrongnchocncngoiLc
lng lao ng cht lng cao: k nng, o to, ng c, nng sut,
linh hot, v.v. Cc c quyn: c giy php c quyn v mt sn phm
hoc th trng nht nh Tip cn c vi cc cng ty hoc c nhn
khc:cmngliccnhsnxuthaykhchhng,cngunnguynliu
haysnphm,ccckhchhngcbit,v.v.
Hylitknhngngunlccbithaycquyncacngty.Liubn
c th s dng nhng yu t n y xy dng cng ty ca mnh m khng
cn/cnshptcbnngoi?4.8Thngtintichnh
Phn n y tp trung v o xy dng cc thng tin t i chnh cn thit cho
bn KHKD. Khi l m b i tp n y, h y thu thp tt c thng tin v t i
chnh trong vng t nht 5 nm v chuyn sang dollars, nu cn thit.
4.8.1Dliutichnhqukh
Dliutichnhqukhbaogmcctikhonvbttonthhincc
giaodchtrongkhong35nm,baogmccbocohaysschvngn
sch,khochvktonqunl.NubnvitKHKDchomtitcM,
bn nn chuyn sang n v la M v a ra t gi hi oi s dng.
Cungcpthngtinvngtinnianucth.a.Cngtyphichu
trchnhimviccbhaycquanno?Bnhychranhngvnbnca
chnh ph vn cn hiu lcivicchot ng cacngty.b.Sn

cabnlbaonhiu?Chracctchc,cngty,vcnhncngtyang
n.Cnaragitrtngngtheolachonhngmcsau: N

Khon tn dng ang n cc doanh nghip v t chc khc Tin chi tri
ngnhngNngnhnkhcNhngkhonnphitint
c.Lisutvthihnthanhton?Chralisutcckhonnvthi
hntrn.Chrahncuicngbnphitrhtmikhonvay.d.Thu
sut?Chraccloithumcngtyphing.Thngthng,thuphi
ng l VAT,thunhp v.v.Giithchccloi thucngtyphing v
chrcchtnh.iuquantrnglbnphixcnhccloithuphi
ng,thmchbncnphidoncchtnhccloithu.Nubn
dbomtsthusthayitrongtnglaign,chrathayinh
th n o v khi n o. Ch r tc ng ca thay i ln cng ty bn.
4.8.2Bocongunvnvsdngqu/vn
Trong phn n y, bn cn ch ra ngun tin thu c t u v bn c k
hochchitiu(sdngtin)nhthno?NubnanglpKHKDvay
tinhaytmkimnhut,bnscnphihonthnhphnny.Phnn
y bao gm mt m t v cc mc trong bo co ngun vn v s dng qu,
bnsinvomutrongcunschny.Bocongunvnvsdngqu
rtquantrngchoccdoanhnghipmunhuyngtintcctchcv
cnhnkhcvcchiathnhhaiphn.Phnthnhtbaogmccloi
nguntinvstinbnhyvngshuyngc.Cctchccungcp
tin c th l cc ngn h ng v qu pht trin, cng ty (trong v ngo i
nc),vccnhuttnhnkhc.Phnhaicaboconystrnhb
y d nh chi tiu ca bn. Hai phn ca bo co phi c tng gi tr
nh nhau tngchitiu cc qu phi cn i vitngngun qu.Thi
gianlvnquantrngkhibncnnhcbnslmthnotmc
vchitiu cho cc qucnthit. Khibnxydng Bo co ngunvn v
sdngqu,cnxcnhthigiancnthithuyngvsdngvn.
clngthigianhuyngvnvsdngvn(mua,chitiu)cth
hintrongBocongunvsdngqu.a.PhnNgunvntrongBoco
ngunvsdngqu:N:Trongmcny,bnhychrattccckhon
vay vn mbnmun huy ngtrongKHKD. Thngthng,c bnloivay
chnhsncchomicngty: Vayngnhn,phitrtrongvng
12thngVaydihn,phitrsauhnmtnm.Vaycthchp,sdng
t i sn th chp Vay chuyn i, khon vay c th chuyn th nh c
phncacngtytrongtnglai.
ut:Mcnybaogmttccckhontinhaynhngngunkhcc
coi l ca cng ty. u t ph bin nm di dng mua c phn cng ty.
Nubnhyvngxydngmtlindoanh,phnquantrngcahpngs
cpvicmuamtsphntrmcphiucacngty.b.PhnSdng
caBocongunvnvsdngqu
Muabtngsn:Mcnybaogmmikhochmuat,nh.Vdnh
nu bn mua thm t xy dng nh my mi, mc Mua t s xut hin
trong phn n y. Xy dng: Bao gm chi ph cc cng trnh xy dng mi
nhnhkho,nhmy,vnphng,imivnngcp:Trongmcny,bnh
ykranhngchitiuchotvnhthucshucngtyhayccng

ty s dng. V d nh, nu bn k hoch ci tin tiu chun an to n

trongnhmy
bngcchsdnghthngchiusngtiuchuncaovgiacliccb
phn sp c th ri xung, cn k c nhng chi ph n y. Mua thit b:
Bao gm tngchi ph ca cc mymc v thitbbnnhmua.Bncng
nnmtloithitb,tnvncsnxutvchcnngcamy.Mua
hnghodtr:Trongmcny,bnaracckhochmuasnphm,b
phn hay nguyn vt liu. Marketing, bn h ng v qung co: Mc n y
gii thch cho cc chi tiu Marketing cho sn phm hay dch v ca
cng ty.Nhn cng: Bao gm cc chiphtuyn dngnhnvin vqunl
midnhssdngngunquchuyng.Nghincuvphttrin
sn phm: Mc n y bao gm nhng chi ph lin quan n pht trin sn
phm mitheo k hoch.Vd,nubnmun sdng qu nngcao
chtlngcaccsnphmhincvgiithiumtssnphmmi,
chiphtrctiplinquannnhngcitinvgiithiusnphmmi
cnccptrongmcny.Chiphvnhnh:Mcnybaogmccchi
ph lin quan trc tip n hot ng h ng ng y ca doanh nghip. D
phng:Bao gm lngtin mt cngtycnctrongtrnghpkhncp
hay kh khn. Ni chung, mts dtrc th huchtrongtnh hung
cng ty bn ht tin m khng c lng trc. Thanh ton n: Mc n y
baogmkhochtrnchocckhonvaybnhuyng.Khc:Nubn
ckhochsdngquchoccmcchkhc,bnhyktnvbsung
vobngtrny.Vd:BocongunvnvsdngquNgunvnVay
dihnVayngnhnVaycthchpNchuyniVnchshuTng
ngun S dng qu: (S s dng trong 0 nm 12 thng) Mua bt ng sn
Xydngimi/nngcaoMuathitbMuahnghodtr
PracticalBusinessPlanningfornewventure
150,00040,00000130,000$320,000
60,00090,000080,00010,000
Marketing,bnhngvqungcoNhnsNghincuvphttrinsnphm
ChiphvnhnhDphngThanhtonnKhc:Tngqusdng
20,00030,00020,000010,00000320,000

BngBocongunvnvsdngquNgunvnVaydihnVayngnhn
VaycthchpNchuyniVnchshuTngngunSdngvn:Mua
bt ng sn Xy dng i mi/nng cao Mua thit b Mua d tr
Marketing,bnhngvqungcoNhnsNghincuvphttrinsnphm
Chi ph vn h nh D phng Thanh ton n Khc: Khc: Khc: Tng vn s
dng 4.8.3 T i sn v thit b vn ..........................
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a. My mc v thit b cng ty mua trong 5 nm qua? Ho n th nh bng

Muasmthitbchnh,trongcungcpccthngtinvccthitb
chnhcngtymuatrong5nmliy.Baogmcccthitbmuav
thu.b.Nhngmymcnobnangsdngvcmuatrc(hn
5nmtrc)?SdngbngMymcvthitbchnhkhcxcnhcc
mymcvthitbcacngty.Thayvlitkttcccmymcthit
b, tp trung v o cc my mc v thit b c nhng c im sau: My
mc hay thit b ln c s dng h ng ng y v thng xuyn. My mc
hay thit bng vai trquantrngtrong s hotngthnhcngca
cng ty. My mc hay thit b c cht lng c bit My mc hay
thitbbnmuaTyu,M,Nht,iLoan.c.Tlkhuhaonop
dng cho my mc v thit b? Ch ra t l khu hao c s dng. Khu
haocthcnhnghalsphnbchiphvoBocol/litrong
sut chu k l m vic ca mt my mc hay thit b. Ni mt cch khc,
khuhaolmtsgimgitrcamymcvthitb

khingii.Khuhaocthctnhtheonhiucch,trongccc
phngphpkhuhaouvkhuhaonhanh.4.8.4Bocothunhp(Liv
L)
Bocothunhp,haybocoli/lcthitkodoanhthumbn
ctvicbnsnphmvchiphsnxutrasnphmvdchv.
gip bn hiu c qu trnh xy dng bo co thu nhp, chng ti s
gii thiu: a. b. c. Hng dnBocothunhp nhnghaccthut
ng trong bo co thu nhp V d v bo co thu nhp Bng bo co thu
nhp
Ba phn n y trnh b y mu bo cao thu nhp v nhng d liu cn thit.
Hngdnbocothunhplitknhngthngtinbncninvo.V
d v bo co thu nhp cho thy cc cng ty M trnh b y bo co thu
nhpnhthno.Bngbocothunhparamtmugipbnchra
nhngthngtinbncnlytcngtyvtnghplitrongBococa
mnh. Mt Bo co thu nhp tnh ton tt c doanh thu c c, tr i
nhngchiphtoradoanhthu.Schnhlchgiadoanhthuvchi
ph l li nhun ca cng ty. Qua giai on 12 thng, bn nn cng li
ttccckhontinvtisnbnnhnchaysnhncbngcch
bn sn phm v tt c nhng khon tin bn chi tiu hay s chi tiu
trong nm bn sn phmvdchv. Chnhlch giahaigi tr lli
nhun/ltrcthu.Bocothunhpsdngtinlmnvo.Thanh
ton bng h ng v dch v s c xc nh bng chi ph mua sn phm v
dch v,haybng gi th nhsnxutccsnphm. Mt khibnnhp
gitrcattcdoanhthutbnhngtrongminm,bnnnxemxt
schi tiubaonhiu mua nguyn vt liu,bphn.c tnh nguyn
vt liu, cc b phn cn thitsnxut mt snphm vnhnvis
lngsnphmbnratrongmtnm.ConsnylChiphgivntrong
Bo co thu nhp. i vi mi dng trong trong mc Chi ph hot ng,
c lng s tin bn s chi tiu d sn xut lng sn phm cn sn
xuttrongnm.Chiphhotngkhngphthucvoslngsnphm
bn bn nhng n cn thitchovicqunlcng ty. Sdng thngtin
bn c trongcc phn trcca cun sch clng chi phny,v
dnh chi ph lng. Ghich:Kmtheo Ph lc Bocothunhpca 5
nm trc nu c th. ng lo nu mu khng ging vi mu bn ang s

dngtrongphnny.Hychramithngtinvdoanhthubnnhnc
tbnsnphmvchiphvnhnhcngty.a.Hngdnbocothu
nhpnhnghaccthutngtrongBocothunhpDoanhthutbn
hng:Gitrctnhcattcsnphmvdchvbnhngtrongmt
nm.
Chiphgivn(GivnhngbnCOGS):Chiphnguynvtliu,b
phn cnthit cho sn phm vchi phlaongtrc tip linquann
sn xut(i khi, bao gmcchi ph phnxng) bao gm:Bin ng
Tnkhothnhphm:Gitrthnhphmtithiimcuinmtichnh
tr i gi tr ca th nh phm u nm Bin ng Tn kho nguyn vt
liu c s dng: Gi tr ca nguyn vt liu, b phn ti thi im
unmcnggitrcatonbtnkhonguynvtliu,bphntri
gitrtnkhonguynvtliu,bphncuinm.Laongtrctip:
Tng chiphnhn cng trc tiptham gia vo qutrnhsnxut.Nhn
cngkhngtrctipthamgiavoqutrnhsnxutsthucvchiph
hot ng, trongmclng.. Li gp:Doanh thu t bn hngtrichi
ph gi vn Chi ph hot ng: Gm cc chi ph gin tip sau: Qung
covkhuychtrng:Qungco,quanhxhi,khuchtrngsnphmv
cc hot ng khc lin quan n hot ng tng cng nhn thc ca
khch h ng v sn phm v dch v ca cng ty. Chi ph bn h ng: Chi
phtrctiplinquannhotngbnhng.Mtvdchochiphn
ylchiphilivnchongibnhng.Lng:Stinbntr
chonhngngilmvicchocngty,nhlngbnhng,Marketing,k
ton, v.v. Ph ph lng: Thu trn lng v cc li ch m rng cho
ngi lao ng, dchv yt... Cckhonthu::Thanhtonchovic
s dng to nh Tin ch: in, nc, chiu sng, v.v. Bo tr: Chi
phgichomymcvtonhtheochvnhnhDngcvnphng:
Myvccvtliu(giy,bt,mych,bn.v.v.)Buph:tem,thv
cc vt liu khc. Xe my: xe hi, xe ti hay cc xe my khc. i
li: Chiphb n giao snphm n khchh ng chactnhn trong
ccchiphcamctrnBohim:Bohimchotonh,mymcvNVL,
v.v.Phplvtichnh:Chiphcholuts,ktonvinhaycvn
tin t C vn bn ngo i khc: Cc c vn khc v t vn Khu hao:
Chiphvmymckhigitrcamygimi.Khc:Cckhonthanh
tonkhcgichocngtyhotnghngngy.Ccchiphkhc:Cc
khonthanhtonkhngnhhngnhotnghngngycacngtybao
gm: L i sut: V d nh l i sut khon vay Chi ph giy php:
Toeenftrchocccngtyvtchckhccpsquenchtosnphm
haycungcpdchvTngchiph=Chiphgivn+Chiphhotng
+ChiphkhcLi/ltrcthu:Doanhthutbnhngtritngchi
ph Thu: Thanh ton cc khon thu khng bao gm trong phn ph ph
lngktrnLi/lrng:Li/ltrcthutrithub.Vdvbo
cothunhpBocothunhpchogiaion12thngbtut1thng
1nm2003vKtthcngy31thng12nm2003
DoanhthubnhngChiphgivn
495,000

BinitnkhothnhphmBinitnkhoNVLLaongtrctipChi
phgivnLigpChiphhotngQungcovkhuchtrngChiph
bnhngLngPhphlngCckhonthuTinchBotrDngcvn

phngBuphXemyvxetiiliBohimPhplvtichnhCvn
bnngoikhcKhuhaoKhcChiphhotngChiphkhcLisutChi
ph khc Tng chi ph L i/l trc thu Thu (.. %) Li/l rng 4.8.5
Bocodngtin
25,00015,50085,720126,220368,78022,00027,000
43,000 5,000 17,000 6,000 11,500 3,400 1,300 4,600
17,200 37,000 4,000 7,300 32,000 2,200 240,500
47,00047,000413,72081,28023,72857,522
Bo co hay D bo dng tin c tnh v m t dng tin v o v ra khi
cngty.Boconytnhttccckhontinmt(haytisncth
chuyn i th nh tin) cng ty nhn c v tt c cc khon tin mt
cngtyphithanhton.

Bo co dngtin nhm xcnh dngtin thc t,n cho thycngty

c bao nhiu tin ti cc thi im. Bo co dng tin, mt khc, cho
thy mithuv chi trong mt giai onti chnhcnh. Bocodng
tinkhcvibocollichtinvovrakhicngtytinhng
thi im khc vi doanh thuvchiphtrongbo cao thu nhp.Huht
nhuthaychovaytimnnguquantmnBocodngtinvh
munbitbnchiuvqunlcskhcnhauvthigiannitrn
haykhng.Mtiucthxyrachomtcngty,lncthcli
nhuncaomvnphiphsnv cdngtinm.Vd,nucskhc
bitlngiatinbnnhnctbnhngvtngdoanhthubnhng
cthbivnhiukhchhngchmtrthanhtontinhngchobn
mt doanh nghip s khng th tr lng cho nhn cng. Mc d cng ty
vaymtkhontinln,stinthcsangnmgicthkhng
cng ty c th tn ti. Khi chun b mt Bo co dng tin , bn phi
thhincdngtinvovrakhicngtynhthnotrongmtgiai
on. Trong phn n y, v d v bng ch trong mt nm nhng mu c th
c s dng chun b cc Bo cao dng tin qu kh s dng nhng
thngtinthuthpchaytrongmtvinmtnglaiviccdliu
dbo.Phnnygmccbngv mcsauy:a.b.c.d.Nhngmcln
trongmtBocodngtinVdvBocodngtinBngBocodng
tinnhnghaccthutngtrongBocodngtin
Khi nghin cu bng Bo co dng tin, cn nh rng dng tin ch bao
gm lng tin thc t nhn c v chi ra, n khng gm cc chi ph
khngphiltinmtnhkhuhaochnghn.a.Nhngmclntrongmt
BocodngtinSauylnhngmcchnhvdngtinravvotrong
mt Nhng mc ln trong mt Bo codngtin: Dngtinvo Doanhthu
bngtintbnhngBntisncnhLinhunutDngtinra
Chi ph gi vn Chi ph hot ng Thanh ton khon vay Tr c tc Cho
vay

b.
VdBocodngtin(chonmtichnh20)(Tngy1thng1nm
20n31thng12nm20)Giaion(hngqu)Qu1Qu2105.000
Qu350.000Qu485.000

SdtinunmTinthctnhnccngTintdoanhthubnh
ngTinthutkhonphithuThulisutBntisnvnCckhonthu
khc Tin t ngun t i chnh Tng tin thu c Tng tin sn c Tin
thanhtonthcttr:MuanguynvtliuLng,phphlngThanh
ton cho Thu Chi ph Marketing Chi ph qun l Tr l i Thu Chi ph
khcThanhtonvnvayMuati snvnTrctchayrtutTng
tinchiraDngtinrnghngquDtinmtcuiqu
100.000
240.00010.0005.0005.0005.00050.000215.000315.000
250.00015.0005.000000270.000375.000
200.0005.0005.00000100.000310.000360.000
260.00020.000010.0005.0000295.000380.000
160.00050.0005.00040.0005.0005.0005.0005.00010.00020.000 5.000
310.0005.000105.000
160.000 50.000 5.000 60.000 5.000 5.000 5.000 5.000 0 30.000 0 325.000
(55.000)50.000
160.000 50.000 5.000 25.000 5.000 0 0 5.000 0 25.000 0 275.000 35.000
85.000
160.000 60.000 10.000 40.000 5.000 10.000 5.000 5.000 25.000 0 10.000
330.000(35.000)50.000
c.nh ngha cc thut ng trong Bo co dng tinSd tinmtu
k(thng, qu, nm) Tinsnct giaion trchaykhikhiu
cngty.Tinthctthuvo(Cng)Tinnhnctrongk.Tint
doanhthubnhngTonbtintbnhngBquakhontrchmtr
khi thc s nhn c tin Tin thu t khon phi thu: khon tin k
vngthuctrongktttccctikhonphithu.Thulisut
Thu nhp d on c c trong k cho t i khon ngn h ng Bn t i sn
vnTindtnhthucdobntisnnhmytnh. Cckhonthu
khcCckhonthukhcnhthuhinkhihaytrtrc.Tint
ngun t i chnhTindtnh thu c tcckhonvay, ut.Tng
tin thu c Tng cc mc t Tin thu t bn h ng n tin t
nguntichnhTngtinsn c tngcaSdtinmtu kv
Tng tin thu cTin thanhton thct(tr) Tinchira trong
kMuanguynvtliuThanhtontrongkchomuahngbnhaycho
sn xut. Lng, ph ph lng Tng lng v ph ph (bo him y t,
thu,v.v.)ThanhtonchoThuChgmccchiphthubtngsn,
ccchiphthukhcchovophnccchiphkhc.ChiphMarketing
Qung co hay cc chi phMarketing khc nhTrinl mthngmi.Chi
phqunlinthoi,tinch,bohim,dngc,dchvktonv
lutphp,v.v.TrliBaogmlisutcattccckhonvaybao
gm c thu t i chnh Thu Thu bt ng sn, thu nhp v cc thu
khc.Chiphkhcdchvthungoi,sacha,botr,vnchuyn,
i li, d tr. Thanh ton vn vay Thanh ton gc cho mi khon vay
MuatisnvnChiphmuakhngkhuhaocctisnnhthitb,

tonhvxec.TrctchayrtutCtc,tinrtracach
shu, thanh ton cho ngiv hu.Tng tin chira tngcckhon
t Mua nguyn vt lu nTr c tc... Dng tin rng trong k
TngtinsnctriTngtinchiraDtinmtcuiqucng
thmSdtinmtuk

4.8.6
Phntchhovn
im ho vnl ngng quantrng ivimtcngty.Phn tchimho
vn l tnh ra sn lng m ti d doanh thu cn bng vi chi ph. Khi
tng chi ph ln hn tng doanh thu, cng ty chu l v khng th hot
ngnukhngcshtrbnngoi.Ngcli,khitngdoanhthuln
hn tng chi ph, cng ty c l i v c coi l hot ng tt. Tng chi
phcchiathnhchiphcnhvchiphbini.Chiphcnh
bao gm tt c cc chi ph khng phc thuc v o doanh thu ca doanh
nghip.Vd:thulmtchiphcnhbivnkhnglinquantrc
tip nsnlng bn snxut v bnra.Chiphbin i baogmtt
cccchiphlinquantrctipnsnlngbnra.Vd:chiph
nguynvtliutrctiplmtchiphbinibivnbinitheo
slngsnphmbnsnxutra.Hynhrngchiphcnhvbin
ilhaithutngmi,khnglinquannccthutngsdngtrc
ytrongcunschny.Chotithiimny,chngtamitptrungv
ochiphgivnvchiphhotng.Mcducstngtgiachi
phgivnvchiphbini,cngnhchiphhotngvchiphc
nhnhnggiachngvncmtskhcbitquantrng.imhovnc
th ctnh theo cngthc:Doanhthuhovn=chiphcnh+chi
ph bini. Ni mt cchkhc cng ty cabntho vn khimichi
ph (c nh v bin i) cn bng vi doanh thu rng. Nu chi ph ln
hn doanh thu, cng ty cabnangl.Bncthsdngnhng thng
tincinvobngphntchhavn.Ccthutngsdngtrong
bng n y cng cs dngtrongBocodng tinv/hocboco thu
nhp.Phntchhovntnhtonchiphchomtskchbnmmikch
bnbiudinmtphngnhotngcacngty.Cctnhhungthng
gpl:LcquanmcbnradbocaonhtvichiphthpnhtBi
quanmcbnradbothpnhtvichiphcaonhtvThct mc
bnracthnhtvmcchiphdxyranht.thchinvicphn
tch ho vn cho doanh nghip, bn cn xy dng cc thng s cho c 3
tnh hung. Xc nh chi ph ph thuc v o mi tnh hung. V d xc
nhchiphcnhvbinithpnht,caonhtvcthnhttrong
tnglai?Batnhhungnyschobnccktqukhcnhauchras
binngtronghiuquhotngcacngty.Nhpccchiphchocc
kch bn khc nhau, trong bng Phn tch ho vn s dng cc hng dn
diytnhtonccchiphvccthngtinbnctccbngBo
cothunhpvbocodngtin.Xemquadanhschccchiphcnh
v bin i trong bn phn tch ho vn xc nh chi ph c th thay
i trong tng lai. i vi mi chi ph c th thay i n y, hy l m
nh sau: * Lc quan * Bi quan * Thc tin Tnh ton nhng thay i c
lichocngtynht.Vd,nubnchorngthusgim,hydon
mcthusutthpnhtcthchocngtybn.Tnhtonnhngthayi
t c li cho cng ty nht. V d, nu bn cho rng chi ph thu s
tng, h y d bo mc cao nht c th Tnh ton nhng thay i c kh

nngxyracaonhtnhngthayinylcschokchbndxyra
nhtcabn
4.9
Dbothunhp
Mi doanh nghip u kh khn trong d bo gi tr v sn lng doanh
thu.Vvy,miloidboukhngchnhxcpwrmcno.Tuy
nhin, d bo hay ngoi suy vn rt cn thit trong hoch nh v cc
loidthodnhayKHKD.Nhimvcabnlgimmckhngchnh
xc trong d bo bng cch nh gi cn thn cc yu t l m tng hay
gimdoanhthu.
Khi c tnh thu nhp, ng lo ngi rng con s ca bn c th khng
ng.Thayvo,xydngkhochtnglaibngcchsdngccgi
tr bn cho l hp l v da trn nhng gi thit c c s thc t. Bn
lun c th thay i d bo thu nhp l m cho d bo thc t hn.
4.9.1Dbodoanhthu
Trongphnny,bnsdbodoanhthudatrnnhngyutxcnh
trongKHKDvdatrntltngtrngqukhcasnphm.Trcht,
bnhyxcnhnhngyutmbncholsnhhngntng trng
doanh thu. Lit k cc yu t c th thay i doanh thu ca sn phm
trong tng lai trong bngYut dbodoanh thu.Sau,cgngm
t nhng yu t n y nh hng nh th n o, quyt nh yu t s c
tch ng tch cc hay tiu cc n doanh thu v nh gi mc tc
ng. Tip theo,s dng nhnggi nitrn vthng tin bnc trong
sutbitpny,ctnhslngsnphmbnvdoanhthucabn
bngtinniavla.Nhmtcchbndtnhdoanhthu.Bnnn
c tnhdoanh thu cho misnphmhayloisn phm (s lngvbng
tin) v s dngcc bng sau: Dbo doanhthuhngnmtheosn phm,
D bo doanh thu h ng nm bng la theo sn phm v D bo sn lng
bn h ng qu theo sn phm. Cc bng n y c mt phn s liu qu kh.
Trcht,hyhonthnhbngDbodoanhthuhngnmtheosnphm
ridbodoanhthuhngqucho2nmtiptheo.Sdngnhngdliu
qu kh v hiu bit ca bn v nhng bin ng theo ma hay thng nh
hngndoanhthucasnphmhaydchv.Thngthng,mtcngty
cnhngthngbnrnvnhnrituthucvoloisnphmhaydch
v.Vd,mtcngtysnxutthitblmlnhcththyrngthng
bnrnnhtlvomahkhinhitcao.Sauylmtshngdn
gip bn ho n th nh cc bng. S dng nhng con s doanh thu gn y
nhtlmcsdbobanu,trlicccuhisau:
Thtrngchosnphmhaydchvcabnangtnghaygim?Tisao?
Xuhngphttrinnytcngnhthnondoanhthutnglaica
cngty?Doanhthucngtytngtrngnhanhhnhaychmhntngdoanh
thucathtrng?Mctngtrngtrungbnhhngnmcadoanhthu
cho mi sn phm hay nhm sn phm trong 35 nm trc? Xu hng tng
trngdoanhthuqukh camisnphm cth tip tc cduytr
trong tng lai khng? Theo bn, doanh thu trong nm ti s tng hay
gimchomisnphm?Tisao?Doanhthustnghaygimbaonhiusn
phmhayphntrm?XemxtnhngyuttrongbngNhngyutdbo
doanh thu ktrn. D ons tnghaygim nytheosnphmhayloi
snphmnucth.Sdngtltngtrngtrongqukh35nmlm

cschodonmctngtrngdoanhthutnglai.Vd,nudoanh
thucamtsnphmnotngvitl5%/nmtrongvng5nmgn
y,tngtrngtnglaicthdatrntlny.Trkhibndbo
sthayidoanhthudatrnnhngyutktrn,tltngtrngh
ngnmsxpx5%.Dbothunhp
4.9.2
Trongphnny,bncnphidboccBocothunhptrongtnglai
m bn tin chng s l mt bc tranh c c s thc t ca cng ty trong
tnglai.Hnna,dbodoanhthutrongphntrcslslngquan
trngtrongdbothunhp.mtbndatrnnhngnmcsdng
dboli

nhunvltrongvng2n5nmti,bngkiadatrnccqutrong2
nm ti.Bnnn s dng dbodoanhthuvhiubit ca mnhvcng
tyvthtrngdbomcthunhptnglai.Saukhibnhonth
nhccbng,hykimtratnhthngnhtvtincy.ylmtsiu
cn cn nhc: D bo doanh thu ca bn c ph hp vi th trng
khng?Hy cn nhc vtnhthct ca d bo doanhthu.Nimtcch
khc, h y kim tra xem c khch h ng cho mc doanh thu d bo
khng.bncngnnxcnhccnguyccnhtranhcthngncnvic
tngdoanhthutrongtnglai.Dbodoanhthucabncphhpvi
chinlcmarketingkhng?hychcchnrngbnsdngcngnhng
ginhtrongchinlcMarketingvdbothunhp.Dbodoanhthu
cphhpvihnhvicaithcnhtranhkhng?ithcnhtranh
s phn ng i vi k hoch ca bn nh th n o. V d, nu bn cho
rng,ccdoanhnghipkhcskhnggimxungdimcgidnhcho
sn phmcabn, bn nnnhgikhnng hsgim gi. Bndbo
chi ph nguyn vt liu, bphnnh th no?Hy phn tch nguynvt
liu v b phn bn s cn phi mua sn xut mt trong cc sn phm
hay cho mi loi sn phm. H y tnh ton chi ph bn phi tr cho cc
u v o n y, xem xt c tc ng ca lm pht. H y nh vit nhng gi
nhnyvotrongkhochkinhdoanh.Bndbochiphlaongnh
th n o? T cc t i khon ca cng ty, h y tnh ton s tin bn phi
trchottcnhngngilmvicchocngty.Hychrakhontin
lng cng nht bn sphi tr cho mi loicngnhn(ng/ngy)Ch
giiccthutngkinhdoanhBocotichnhtronglitktonb
tisn,cngnvvnchshu(gitrrng).Tonbtisnphi
bng vi tng cng n cng vi vn ch s hu Bo co t i chnh c
on d tnh hot ng trong tng lai Tn gi khc ca bo co thu
nhpTngtnhbocothunhp,bocoktqukinhdoanhBocot
i chnh trnh b y doanh thu v chi ph trong mt giai on xc nh
(thng, qu,nm) cn cgilbo col il,boco ktquhot
ngkinhdoanhCcchschothykhnngsinhlicadoanhnghip,
vdnhtsutlinhunCcchschothyslinhgiacchot
ngkhcnhautrongdoanhnghipcabn,nhlvngquayhngtnkho
S tin m doanh nghip ca bn n cc doanh nghip khc pht sinh t
vic mua chi cc h ng ho dch v l mt khon cng n trn bng cn
iktoncabn.

5.
Bngcnikton
Bo co d bo Bo bo kt qu kinh doanh Bo co li l Bo co thu
nhp
Cc ch tiuli nhun Ccchs hotngCckhon phitrnhcung
cp
CckhonphithucakhchhngCckhonkhchhngnhngngimua
h ng ho dch v cn phi thanh ton cho bn l t i sn trn bng cn
iktoncabn.

Cnh tranh gin tip Cnh tranh trc tip Chi ph bin i Chi ph c
nh
Doanhnghipcungcpvothtrngmctiucabnnhngsnphmhay
dch v thayth Cc doanhnghip cng cungcpccsnphm vdchv
trong th trng mc tiu ca bn Cc chi ph thay i cng vi sn
lng, bao gm chi ph nguyn vt liu, nhn cng, sn xut chung Cc
chiphkhngthayitheoslngsnphmsnxutlccchiphc
bn hng thng ca doanh nghip bnnhtinthu nh xngCcchiph
thanh ton trc nh ph bo him Cc ch s m o lng mc doanh
nghipc u t bngccvn vay, v dnhtsut ntrnvnCc
chsmchothykhnngdoanhnghipcththanhtonccnghavt
ichnhnhhsthanhtonhinhnhvhsthanhtonnhanhChiph
lphntrmcadoanhthu:strungbnhngnhchiphithngmi
v cc t chc khc xc nh, v rt hu dng khi so snh chi ph hot
ng ca bn vi cng ty khc trong cng ng nh kinh doanh Ch s kh
nng thanh ton o lng kh nng cng ty c th thanh ton nhng
ngha v hin thi (cc khon phi thanh ton trong vng mt nm) T I
snlungNngnhn
ChiphtrtrcChsnbyCcchskhnngthanhton
Chskinhdoanh
Chsthanhtonhinhnh
Chsthanhtonnhanh
tisnlunghngtnkhoN
ngn hn Mt thc th v mt php l tch bit vi ch doanh nghip
cthnhlpdongkvinhnc.Cngtyhpphpkthpbom
trch nhim ca mt doanh nghip v cc li th v thucamtcngty
hp danh Tng doanh thu tr h ng bn tr li v cc khon chit khu,
gim gi S lun chuyn tin mt trong doanh nghip thng s dng
xcnhkhnngcngtycthpngocccnghav,yucuhin

ti c ont i chnh chohotngtrongtnglaiimmtithu

nhp bng vi cc chi ph c th hin l doanh s hay s n v sn
phmbnra
CngtyCngtytrchnhimhuhnDoanhthuthunDngtin
Donimhovn

nhvGivnhngbn
Vicchnvtrchinlctrongmitrngcnhtranhdatrnshiu
bit v th trng mc tiu v i th cnh tranh Trong doanh nghip
thngmi,hngtnkhoukcnghngmuatrongktrhngtnkho
cuiktrongdoanhnghipsnxut,nguynvtliucngchiphnhn
cng v chi ph qunl chungtrnbocothunhpcabn, doanhthu
thuntrgivnhngbntacligp.Tacngcthgilgivn
cadoanhthuCcgithuytlmcschonhngcontichnhGi
trtrungbnh(gigc)cahngtnkhocmangsangtrongnmc
tnh bng cch cng to n b s d h ng tn kho ti thi Im cui mi
thng v chiacho mi hai.Bttonphitinttrong s schcabn,
thhinsgimdnvgitrcatisntheothigian,dosdngv
hng hc. L phn gim tr gi tr t i sn trn bng cn i k ton v
trnh b y l khon chi ph trn bo co thu nhp Mt t i liu cung cp
ccthngtincnthithngdnchocngtclpkhoch,hotngv
nucthlHskugiuttichnhtrnhchoccnhu
t/tchctndngtimnngDoanhthuthuntrigivnhngbnL
igptrccchiphhotngMtctnhcadoanhnghip,snphm
haydchvlmchnghpdnkhchhnghnsoviithcnhtranh
K hp ca bn P ca marketing: sn phm, gi, khuych trng v th
trng(phnphi)Ngimbochovicthanhtoncckhonvaybng
vic k tnv o tho thunbo lnhPhng phpktontrong doanh
thuvchiphcghinhnkhichngphtsinhhnlkhichngthcs
nhn c hay chi tr (tri ngc vi nguyn tc thc thu thc chi) L
phngphpktontrongdoanhthuvchiphcghinhnkhinhn
c hay khi chi tr (ngc li vi nguyn tc dn tch) Cc khon n
phitrngoi1nmtnhtngylpbngcniktonKhonnphi
tr trong vng 12 thng ti Bt k ai u t tin v /hoc c nhng c
gng ti doanh nghip Khon tin n m trn l i sut c tnh S
tin n nhng bn khng th thu hi c l chi ph trn bo co thu
nhpcabn
NguyenPhuQuoc,MBA,BLL.
GithuytcbnHngtnkhotrungbnh
Khuhao
Khochkinhdoanh
LigpLirngLithcnhtranhMarketinghnhpNhbolnhNguyn
tcdntch
Nguyntcthcthuthcchi

NdihnNdihnnhntrNgcNkhngckhnngthuhi

Nngnhn
S tin m doanh nghip phi tr trong vng mt nm bao gm cc khon
phi tr ngi cung cp, chi ph phi tr, thu phi tr, thng phiu
ngnhnvndihnnhntrRtraktlunvtnhhnhtichnh
ca doanh nghip thng qua vic tnh ton v so snh cc ch s vi s
trung bnh ng nh L mt kimnghimnhhngca sthay i tronggi
thittinhngconcabn.Vd,nudoanhthutcthphn
10%haychiphcaohn20%sovictnhcabnthchuyngsxy
ra? Cn c gi l phn tch c iu kin nu/th Xc nh v kim
sotcctnhhungcthgyralhaychitidoanhnghipcabn
(v/hoctitisncnhn)Tonbnhnggitrmdoanhnghipbn
shubaogmtisnlungvtisncnhTisnctnhlud
inht,nhca,citovccthtbkhcCctisncththanh
khon v s dng trong chu k hot ng kinh doanh ca doanh nghip
(thnglmtnm)baogmtin,hngtnkhovcckhonphithuca
khchhngTisnccmcbingiivaybomchocckhon
vaycthbaogmtisnkinhdoanhvtisnsncnhnPhntrm
ca tngdoanh thu ca mtsnphmcthcacng ty bn Cckhch h
ng tim nng ca bn Cc khon phi tr cc c quan thu, nh thu nh
thu,thudoanhthuvthuthunhp
PhntchdngchsPhntchnhy
QunlriroTisnTisncnhTisnlung
Tisnthchp,kqu
ThphnThtrngmctiuThuphitr
Tsutlinhun
LigpDoanhthuthunSlntrongmtnmhngtnkho
c th c bn v thay th Gi vn h ng bn H
ngtnkhotrungbnh
Vngquayhngtnkho
VnchshuVnut
Khon vn gp ca ch doanhnghip v ocng ty cn cgi lgitr
rng tng t i sn tr tng cng n T i sn do ch s hu hay c ng
gp(tin,thitb,hngtnkhov.v..)

Vnhotng
L s vn lu ng p ng cc nhu cu hot ng h ng ng y ca doanh
nghip

6. Cc b i tp thc h nh. Phn n y bao gm mt s biu mu v cu hi

hng dn gip ngiccthdd ng hnhdungcccngviccn
chunbtrckhihonthnhbnsonthokhochkinhdoanh.Saukhi
ainyccbitpny,chngtachcnlpghpccphnli
cbnkhochkinhdoanhhonchnh.Vicchunbccbitpny
cng toiu kin cho vic sdngmtsphnmmson thok hoch
kinhdoanh(nhSmartBusinessPlanchnghn).

PhnBitp(FORMTOFILL)
Bitp1
XcnhcchotngKinhdoanhchnh
Tn
cng
ty
________________________________________________________________________
a
im
________________________________________________________________________
__ Loi hnh kinh doanh _______________bn l _______________bn bun
_______________dch v _________ sn xut _________ xy dng _________
khc(ghicth)
Sn
phm/dch
v
___________________________________________________________________
________________________________________________________________________
__________
________________________________________________________________________
__________ Cc nhu cu khch h ng cn tho m n/p ng
____________________________________________
________________________________________________________________________
__________
________________________________________________________________________
__________
Li
th
cnh
tranh
___________________________________________________________________
________________________________________________________________________
__________
________________________________________________________________________
__________Mctiungnhnvdihn13nm510nm
Mc
tiu
ca
Cng
________________________________________________________________
__________________________________________________________________
__________________________________________________________________

ty

Bitp2
PhntchThtrng
Xcnhthtrngtrngtm:khchhngtimnng.
Khchhng______Thngmi______Cngnghip_________Khc(cth)
__________Nullnhvcthngmihoccngnghip,mtcccngty
m
cng
ty
bn
hng
ti:
Loi
hnh:

________________________________________________________________________
_
a
im
_______________________________
Qui
m
___________________________________ Nu l ngi tiu dng, m t nhm
i tng m bn ngh s chim phn ln trong cng vic ca bn Nam/n
_________________________________
tui
___________________________________Mcthunhp_______________________
Ngh nghip ___________________________________ Cng ty ca bn s tp
trung
v
o
khu
vc
a
l
n
o?
________________________________________________________________________
__________
________________________________________________________________________
__________ Bn xc nh c bao nhiu khch h ng tim nng?
________________________________________________________________________
__________
________________________________________________________________________
__________ Bn c d an c mt dn c trong nhm khch h ng s
tng hn, gi mc hin ti hay gim xung? Ti sao?
________________________________________________________________________
__________
________________________________________________________________________
__________

B i tp 3 Nhu cu ca th trng trng tm ca bn l g?

________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________ Thng tin ca bn da trn c s n o?
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________ Th trng trng tm ca bn da trn tiu ch n o khi ra
quyt
nh
mua?
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________ Thng tin ca bn da trn c s n o?
________________________________________________________________________

__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________

Bitp4Nu3ithcnhtranhlntheothtdonthphn(%
tng s lng bn) 1. i th (tn cng ty v a ch)
________________________________________________________________________
______
________________________________________________________________________
______ D on th phn _______________ D on lng bn trong nm
________________ Khong cch ___________ Thi gian hot ng
________________________________
Li
th
cnh
tranh
_______________________________________________________________
________________________________________________________________________
______
________________________________________________________________________
______
Li
th
cnh
tranh
_______________________________________________________________
________________________________________________________________________
______
________________________________________________________________________
______
2.
i
th
(tn
cng
ty
v
a
ch)
________________________________________________________________________
______
________________________________________________________________________
______ D on th phn _______________ D on lng bn trong nm
________________ Khong cch ___________ Thi gian hot ng
________________________________
Li
th
cnh
tranh
_______________________________________________________________
________________________________________________________________________
______
________________________________________________________________________
______
Li
th
cnh
tranh
_______________________________________________________________
________________________________________________________________________
______
________________________________________________________________________
______

B i tp 5 3. i th (tn cng ty v a ch)

________________________________________________________________________
______
________________________________________________________________________
______ D on th phn _______________ D on lng bn trong nm
________________ Khong cch ___________ Thi gian hot ng
________________________________
______
Li
th
cnh
tranh

_______________________________________________________________
________________________________________________________________________
______
________________________________________________________________________
______
Li
th
cnh
tranh
_______________________________________________________________
________________________________________________________________________
______
________________________________________________________________________
______
Li th cnh tranh ca cng ty bn l g? Xem xt cc yu t nh cht
lng,adngsnphm,tnhco,stindng,chcnnghotng
v
gi
th
nh.
________________________________________________________________________
______
________________________________________________________________________
______
________________________________________________________________________
______
________________________________________________________________________
______ Li th cnh tranh ca cng ty bn l g? Nu kin xc thc
________________________________________________________________________
______
________________________________________________________________________
______
________________________________________________________________________
______
________________________________________________________________________
______

Bitp6
Khochmarketing
Chinlcmarketingtngth(cnhtranh)
Chin lc marketing tng th l g? ______Chin lc chi ph thp Cung
cp cho khch h ng cc sn phm/dch v mc gi thp hn so vi i
thcnhtranh______ChinlckhcbithaManglichosnphm/dch
v s khc bit bng nhiu cch ngo i s cnh tranh v gi c
______Chin lc trng tm Ch tp trung v o mt phn ca th trng
tng th Ti sao cng ty bn li la chn chin lc tip th n y?
________________________________________________________________________
______
________________________________________________________________________
______
________________________________________________________________________
______
________________________________________________________________________
______
Chinlcca3ithcnhtranhchnhcacngtybnlgi?ith
Chinlccnhtranh

1.
________________________________________________________________________
____
2.
________________________________________________________________________
____
3.
________________________________________________________________________
____
4.
________________________________________________________________________
_____

Bitp7
Snphm/Dchv
Litkccsnphm/dchvtheothtquantrng.ctnhtlphn
trmmiloisnphm/dchvsovitngdoanhs.Snphm/Dchv%
tng doanh s bn h ng _______________ _______________ _______________
_______________
_______________
_______________
_______________
____________________________________________________________100%
______________________________________________________
______________________________________________________
______________________________________________________
______________________________________________________
______________________________________________________
______________________________________________________
______________________________________________________
______________________________________________________
______________________________________________________
______________________________________________________
______________________________________________________Tngs
Snphm/dchvnolinquanmcngtyxemxtathmvokinhdoanh
trong
tng
lai?
________________________________________________________________________
______
________________________________________________________________________
______
________________________________________________________________________
______
________________________________________________________________________
______
________________________________________________________________________
______
________________________________________________________________________
______

Bitp8Nhcungcp
Tn nh cung cp a ch T l Chit khu Chi ph vn chuyn Thi gian
giao
h
ng
Danh
mc
h
ng
ho
________________________________________________________
________________________________________________________

________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
Tn nh cung cp a ch T l Chit khu Chi ph vn chuyn Thi gian
giaohngDanhmchnghoTnnhcungcpachTlChitkhuChi
phvnchuynThigiangiaohngDanhmchnghoTnnhcungcpa
ch T l Chitkhu Chi ph vnchuyn Thi giangiaohng Danh mc h
nghoTnnhcungcpachTlChitkhuChiphvnchuynThi
giangiaohngDanhmchngho
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________
________________________________________________________

Bitp9
Xcnhmcgichosnphm/dchv
Khi xc nh gi th nh bn xem xt cc yu t sau cha: C _______
_______ _______ _______ _______ _______ Khng _______ _______ _______
_____________________
ChiphnguynliuvthitbChiphlaongChphhotng(hnh
chnh)LinhundkinCnhtranhGitrdokhchhngcmnhn
Snphmvdchvcacngtybncnhginhthnosovicc
i th cnh tranh chnh khc: cao hn, thp hn hay tng ng?
________________________________________________________________________
______
________________________________________________________________________
______

________________________________________________________________________
______
________________________________________________________________________
______ Ti sao?_________________________________________________________
________________________________________________________________________
______Nu s dng h thng th tndng, cng ty bn s phichuchi
ph
gi?
________________________________________________________________________
______ Cng ty bn bao gi kho st t l chiit khu ca i th
cnh
tranh
cha?
_______________
________________________________________________________________________
______Nu cng ty m rnghnh thc bn hngtrchm bn sxydng
h
thng
thu
tin
nh
th
n
o?
________________________________________________________________________
______
________________________________________________________________________
______
Ai
s
chu
trch
nhim
theo
di?
____________________________________________________

Bitp10
Khuychtrngsnphm
Cng ty bns khuyn michokhch hngtim nng theohnh thc no?
(ckhnhthc)_____________gidanhthip______bnhngtrctip
t i liu in sn (nh lit k di y) Th T ri Sch nh Catalog
__________tipthquainthoi__________thamgiahich
Phttay________________________________________
*Githtrctip____________________________________
Qungcoquaphngtinichng(nucth):Bo/Cmnangmuasm/
Tp san thng mi/ Trang V ng/ Danh b ng nh/Catalog/ t h ng qua
th/ i pht thanh/Tuyn hnh/Bng dn yt th/Qung co/ Cc phng
tinkhc(chngtrnhnghthut/bngtin)Quanhcngchng(quamng
li tuyn truyn, bn tin, trao hc bng, t i tr) Khuych trng sn
phm (s in thoi min ph, pht cho khng, h ng mu min ph, th,
gim gi, thng, thi u, l m bin qung co) Hnh thc khc (ghi c
th)__________________________________________
* Nu cng ty bn d nh s dng hnh thc gi th trc tip, bn s
xy dng danh sch a ch khch h ng nh th n o?
_______________________________________________________________
_______________________________________________________________

B i tp 11 Bn d kin d nh bao nhiu kinh ph cho qung co/khuych

trngsn phm cho nm u tin? Sdton$_______T l phntrm
doanh s gp ____________________ Bn l m d ton nh th n o?
___________________________________ M t k hoch qung co/khuych
trngsnphmcacngtybntrongnmutin.
Thng
GingHaiBaTNmSuByTmChnMiMimtMihai

Hotng
Dtrkinhph

Bitp12Phnphi
Cngtybndkinsdngknhphnphinocungcpsnphm/dch
vchokhchhng?(Xemkcchnhthcmbnsdng).______cahng
______bn bun ______bn l ______ phn phi ______ i l/mi gii
______thngquath
Nucngtybnbnhngtrctip,cngtycnbaonhiunhnvinbn
hngtcdoanhsbnhngnhmctiunhtrongnmth1v
nm
th
2?
________________________________________________________________________
______
________________________________________________________________________
______
________________________________________________________________________
______Nucngtycabnkhngbnhngtrctip,cngtyphiut
g?
________________________________________________________________________
______
________________________________________________________________________
______ Ai s chu trch nhim trong vic cung cp dch v v bo h nh?
________________________________________________________________________
______
________________________________________________________________________
______
________________________________________________________________________
______ Nu bn m nhn cng vic n y, bn cn u t g? D ton ca
bn
da
trn
c
s
n
o?
________________________________________________________________________
______
________________________________________________________________________
______
________________________________________________________________________
______

Bitp13
aimkinhdoanh
Nhngcimnovvtrquantrngiviloihnhhotngca
cng ty bn? Xem xt: qui nh v quy vng, qui nh ca a phng,
trong tm nhn ca ngi i b v /hoc i xe my, khong cch gn vi
cckhuctrhoclmviccanhngkhchhngtimnng,khongcch
gn vi cccng ty khc thu htkhchhng timnngcacngtybn,
dnngcaotcchnh
________________________________________________________________________
______
________________________________________________________________________

______
________________________________________________________________________
______
________________________________________________________________________
______
________________________________________________________________________
______aimkinhdoanhcuimvbtlichnhlg?Xemxt:ngo
iccyutnutrn,cncccyutkhcnhquimdns/nhn
khuhcthiimhintihoctrongtnglai,slngvimmnh
ca cc i th canh tranh ca cng ty bn, thi gian i li, s tin
li ca c nhn, iu kinkinh tcakhuvc, t ltiphm,vn
anninhvphngchngchy,chiphviukhonkhimuasmhocthu,
quimvtnhtrngcatanh,tnsutthunhtrcy
Thun
li:
________________________________________________________________________
______
________________________________________________________________________
______
________________________________________________________________________
______
________________________________________________________________________
______
Bt
li:
________________________________________________________________________
______
________________________________________________________________________
______
________________________________________________________________________
______
B
i
tp
14
a
ch
________________________________________________________________________
_
Th
nh
ph,
____________________________________________________________________

Vng
________________________________________________________________________
_
Din
tch
_______________________________________________________________________
Nubnmcngtytinhring,nnbnbcviktontnhton:
1. Liu c th trch mt phn cho cc chi ph lin quan n a im
kinhdoanhlmchiphkinhdoanh.2.uimvbtlivmttichnh
khixcnhnkhonkhutrny.Dtrchiphlinquannaimh
ng thng: Gi thu t Chi ph in Chi ph v sinh H thng iu ha
Bo him Thu t i sn Chi ph in thoi Nc Cc chi ph
khc____________ $ ______________ ______________ ______________
______________
______________
______________
______________
____________________________
Tngcng
$

*Chuyndton chiphhngthngnysang:conbocoktqu
kinh doanh: c onbo coluchuyntin t: Bitp2426Bitp
2729
Cc chi phbanu lin quan n chiphaim ca cng tysc
ghithnhtngkhontrongBitp22.

Bitp15
Tchcvqunl
Ccutchcphplcacngtycabnlg?___tnhn___itc
________tngcngty______cngtyTNHH
Khilachnccutchcphpl,bncthamkhokincaluts
v /hoc k ton ca mnh hay khng? __________________ Bn tham kho
cc
c
quan
chuyn
mn
n
o?
Ngn
h
ng:
_____________________________________________________________ Tn Tel.
_____________________________________________________________ Tn Tel.
Lut s: _____________________________________________________________
Tn Tel. _____________________________________________________________
Tn
Tel.
K
ton:
_____________________________________________________________ Tn Tel.
_____________________________________________________________ Tn Tel.
i
l
bo
him:
_____________________________________________________________ Tn Tel.
_____________________________________________________________TnTel. *
Khc: _____________________________________________________________ Tn
Tel.
*Thdnhthamkhokincangickinhnghim,hiphithng
mi

B i tp 16 Thng tin v l nh o v nhn vin ch cht: Tn

_________________________________________________________
Lng
______________
Chc
v
______________________________________________________
Gi
_________________
Trch
nhim
chnh___________________________________________________________________
________________________________________________________________________
__________ Tn _________________________________________________________
Lng
______________
Chc
v
______________________________________________________
Gi
_________________
Trch
nhim
chnh___________________________________________________________________
________________________________________________________________________
__________ Tn _________________________________________________________
Lng
______________
Chc
v
______________________________________________________
Gi
_________________
Trch
nhim
chnh___________________________________________________________________
________________________________________________________________________
__________ Tn _________________________________________________________

Lng
______________
Chc
v
______________________________________________________
Gi
_________________
Trch
nhim
chnh___________________________________________________________________
________________________________________________________________________
__________ Tn _________________________________________________________
Lng
______________
Chc
v
______________________________________________________
Gi
_________________
Trch
nhim
chnh___________________________________________________________________
________________________________________________________________________
__________ Ho n th nh B i tp 1718, Tm tt D liu C nhn ca tng
cnbqunl.

Bitp17TmttDliuCnhnTn_________________________________
Tui __________________ a ch ___________T nh ring ________ T c
quan____________Anh/chbaogilmch,nhnvinchchthayu
t t i chnh cho mt hot ng kinh doanh mi? Nu c, tm tt kinh
nghim

c.
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________ Anh/ch c kinh nghim v loi hnh kinh doanh m anh/ch
angxuthaykhng?nghmiut.Nukhng,tisaoanh/chli
la
chn
loi
hnh
kinh
doanh
c
th
n
y?
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
Ti
sao
anh/ch
mun
ng
ra
kinh
doanh?
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________Mtimmnhcngnhhnchcabnthntrongvicqun
l
cng
ty:
im
mnh:
________________________________________________________________________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
Hn
ch:____________________________________________________________________
_______
________________________________________________________________________
__________
________________________________________________________________________
__________

Bitp18Qutrnhcngtc:(theothtkinhnghimgnynht)Ng
y/thng
Ni
l
m
vic
V
tr
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________Trnhhcvn:ThigianNihcMnchnh/phBngcp
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________
________________________________________________________________________
__________

Bitp19
Ccngunlcvkhochsdngvn
Ngun:utcachdoanhnghip(baogmtinmt,thitb,hnglu
kho, ) Vn vay ngn h ng Ngun khc: ________________________ Ngun
khc: ________________________ Tng s $ __________ __________
____________________$__________
Sdng:Tisnkinhdoanh(tngstBitp20)Hnglukhobanu
(tngstBitp21)Chiphbanu(tngstBitp21)Vnlu
ng (tng s t B i tp 21) Khc Tng s Chng khon: Cm c:
__________________________________________________
__________________________________________________
__________________________________________________
__________________________________________________ Ngi bo l nh:
__________ __________ __________ __________ __________ __________
____________________
$__________$__________
__________________________________________________________________
__________________________________________________________________

Bitp20
Tisnkinhdoanh
Xemxt:bnghvnphng,thitbvnphng(myvitnh,mypht,
Fax,mytnhtin,mych),ccnh(gibyhng,gi,b,
quyhng),thitbgiaohng,myiuhanhit,mymcsnxut,
vthitbxydng.Chlitknhngthitbmbncntrinkhai
cng vic. Khng ghi nhng thit b bn c. Thit b (bao gm c s
model) * Chi ph ______________$ _____________ $ _____________ $
______________$ _____________ $ ______________$ _____________ $
______________$
____________________________________________________________
$
____________________________________________________________
$
____________________________________________________________
$
____________________________________________________________
$
____________________________________________________________
$
____________________________________________________________
$
____________________________________________________________
$
**
Total______________________________________________________*Nucth
c,xinvuilngghircthudoanhthuvchiphvnchuynChiph
lptctrongBitp22**GhitonbvoBitp19

Bitp21
Hnglukhobanu

Snphm(nguynliu)
*
Chi
ph
______________$
______________$
______________$
______________$
______________$
______________$
______________$
______________$
______________$______________$______________$

______________$
______________$
______________$

____________________________________________________________
$
_____________________________________________________________
_____________________________________________________________
____________________________________________________________
$
_____________________________________________________________
_____________________________________________________________
____________________________________________________________
$
_____________________________________________________________
_____________________________________________________________
____________________________________________________________
$
____________________________________________________________
$
____________________________________________________________
$
____________________________________________________________ $ * Total
___________________________________ *Nucthc, xin vuilngghi
rcthudoanhthuvchiphvnchuyn**GhitonbvoBitp19
D
ton
ca
bn
da
v
o
thng
tin
n
o?
__________________________________________________
________________________________________________________________________
__________
________________________________________________________________________
__________

Bitp22
Chiphthnhlp
Chiphbanulchiphuttrckhibtukinhdoanh.Mtvi
chi ph trong nhm chi ph n y, nh thu dch v chuyn nghip hoc
qungco,cthlchiphkodi.Dovy,nhngchiphkodiny
cthavodtonvnlungtrong6thnguhotngTusav
trang tr $ L m bin bn trong v bn ngo i ca h ng Lp t c c
nh v thitbLp t in thoitccthu nh t cc chodchv
in,ncqGiyphpkinhdoanhChiphtvnphpl,ktonvdch
vkhc(thnhlpcngty)Qungcovkhuychtrng(trckhith
nh lp) Vt dng vn phng (h ng lu tr ban u) Vt dng khc (h ng
lu tr ban u) o to ______________ ______________ ______________
______________
______________
______________
______________
__________________________________________
*Tngs
*NhpccdliuchoBitp19
$

Bitp23

Vnlung
Nhu cu vn ti thiu cn c d ton bng cch lp tng chi ph d
kincho6thnguhotngcanmthnht.HngmcTBitp24
25 Tin qung co Cc khon phi tr Ph bo him Tin l i Tin bo
dngvsachaBuphvvnphngphmTinthutvnTinthut
TinlngcngnhnThuTininthoiTinili/nghmtTinin
nc __ * Nhp cc d liu cho B i tp 19 * Tng s $ ______________
______________
______________
______________
______________
______________
______________
______________
______________
______________
______________
______________
______________
$
______________Tngchiphdkintthng16
Xinlurngdtrnykhngbaogmchiphvntngthm,thayi
hngtnkho,trgcvayhaycckhonrtvncachshu.

Bitp24
Bocothunhpdkin
Doanh s gp............................. Tr: gi vn h ng ha bn
......... Li nhun gp............................ Chi ph Tin qung
co..........................Tindchvthtndng...........Tin
khu
hao
............................
Cc
khon
phi
tr
..................... Tin bo him ............................ Tin l
i....................................... Tin bo dng v sa cha
...... Tin bu ph v vn phng phm Tin thu t vn
......................... Tin thu t.............................. *
Tin
lng
cng
nhn
............
Tin
thu....................................
Tin
in
thoi........................... Tin i li v ngh mt...............
Tin in nc ........................... Chi ph hot ng
khc.............. Tng chi ph............................... Li (L)
Trc thu................................ ____ ____ ____ ____ ____ Nm
th nht: Chi tit theo thng ____ ____ ____ ____ ____ (thng) (thng)
(thng) (thng) (thng) ____ ____ ____ ____ ____ ____ ____ ____ ____
________________________
____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____
____________
____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____
____________
____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____
____________
____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____
____________
____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____
____________

*ivicctrnghpcngtytnhnvCngtyTNHH,chshuc
th rt l iu t tli nhund kin,nhng khngc nhnlng m
trvochiphkinhdoanh.

Bitp25
Bocothunhpdkin
Nmthnht:Chitittheothng
_______ (thng) _ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
__________________________________________
______ _______ _______ _______ ______ (thng) (thng) (thng) (thng)
(thng) (thng) ______ ______ ______ __________________ ______ ______
______ ______ ______ ______ ______ ______ ______ ______ ______ ______
______ ______ ______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______________________________________________________________
______ ______ ______ ______ ______ ______ ______ ______ ______ ______
________________________
_______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_____________________
Tngs
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_____________________

Bitp26
Bocothunhpdkin
Nm th hai:Chi tit theoQuQ. 2 ____________ Q.3____________
Q. 4 Q. 1 Doanh s gp Tr: gi vn h ng ha bn Li nhun
gp............................
Tngcng
________________________
____________

Cc chi ph Tin qung co .......................... Ph dch v th

tn dng............. Tin khu hao ............................ Cc
khon
phi
tr
.....................
Tin
bo
him
............................
L
i
sut
...................................... Tin bo dng v sa cha ......
Tin bu ph v VPP.................. Tin thu t vn
......................... Tin thu t.............................. *
Tin
lng
nhn
cng
............
Tin
thu....................................
Tin
in
thoi........................... Tin i li v ngh mt...............
Tin in nc ........................... Chi ph hot ng
khc..............Tngchiph...............................Li(L)
____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____
____________
____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____
____________
____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____
____________
____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____
____________
____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____ ____
________
Trcthu
*ivicctrnghpcngtytnhnvCngtyTNHH,chshuc
th rt l iu t tli nhund kin,nhng khngc nhnlng m
trvochiphkinhdoanh.

Bitp27
Bocolunchuyndngtinmtdkin
Nm
1:
Chi
tit
theo
tng
thng
.............................................................
(thng)
Tin mtbanu ................................. Cng:Doanh s bn h
ng tin mt ................ Cc khon n c thu hi
.................. Cc khon vay/tin mt u t thm.... Tng s tin
mt
:
..............................
Tr:
Chi
ph
qung
co................................ N khng c kh nng thu
hi.............Phdchvthtndng.......................Phbo
him........................................ L i sut phi tr
................................... Chi ph duy tu, sa cha
......................
Ph
bu
in.........................................
Cc
dch
v
khc
.................................
Lng
nhn
cng
.................................
Cc
khon
thu
....................................
in
thoi
............................................
Du
lch,
gii
tr

....................................
Tin
in,
nc
....................................
Chi
ph
vn
..........................................
Tr
cc
khon
vay
n...........................
Ch
kinh
doanh
rt
tin
ra
.................. Mua h ng ho ......................................
______ ______ ______ ______ ______ ______ ______ ______ ______ ______
_______________________________________________________________
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ ______________
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
______ ______ ______ ______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ ______ (thng)
__(thng)___(thng)_____________________
Tngtinmtchi_Tngtinmtsncthc................______

Bitp28
Bocolunchuyndngtinmtdkin
Nm1:Chitittheotngthng
Thng _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
___________________________________
thng ______ ______ ______ ______ ______ ______ ______ ______ ______
______ ______ ______ ______ ______ ______ ______ ______ ______ ______
__________________
thng
thng
thng
thng
thng ______ ______ ______ ______ ______ ______ ______ ______ ______
______ ______ ______ ______ ______ ______ ______ ______ ______ ______
__________________
thng _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
___________________________________
Tng S _______ _______ ______________ ____________________________
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______

_______ _______ _______ _______ _______ _______ _______ _______ _______

_______________________________________________________________
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
____________________________
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
________________________________________________________

Bitp29
Bocolunchuyndngtinmtdkin
Nm
2:
Chi
tit
theo
Qu
Tin
mt
ban
u
................................. Cng: Doanh s bn h ng tin mt
................ Cc khonn cthuhi.................. Cc khon
vay/tin
mt
u
t
thm....
Tng
s
tin
mt
:
..............................
Tr:
Chi
ph
qung
co................................ N khng c kh nng thu
hi.............Phdchvthtndng.......................Phbo
him........................................ L i sut phi tr
................................... Chi ph duy tu, sa cha
......................
Ph
bu
in.........................................
Cc
dch
v
khc
.................................
Lng
nhn
cng
.................................
Cc
khon
thu
....................................
in
thoi
............................................
Du
lch,
gii
tr
....................................
Tin
in,
nc
.................................... Q1 ______ ______ ______ ______
______ ______ ______ ______ ______ ______ ______ ______ ______ ______
______ ______ ______ ______ Q2 _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ Q3 Q4 ___ Tng s _ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_______ _______ _______ _______ _______ _______ _______ _______ _______
_____________________
Chi ph vn .......................................... ______ Tr cc
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______
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Bitp30
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Bitp31
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Bitp32
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Bitp33
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Bitp34
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Bitp35
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Bitp36
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Bitp37

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kinh doanh cn c s dng nh H s vay vn trnh Ngn H ng TMCP
ASIA. Nguyen Hoach Dinh, ch cng ty VF Library ngh c vay mt
khon u t tng ng 42.000 USD. Khon vay n y cng s vn ch s
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Phntchthtrng
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Nmthnht:chitittheothng
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PhbohimLIngnhngTinbodngTinbuphTinthutvn
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1251852696724
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Bocothunhpdkin
Nmthnht:chitittheothng
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12518527892151
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12518527241266
Thng7650040302470100391002253003622680100750575175
69181251853229759
Thng865004030247030039100003572610207505751757321
1251852828358
Thng9100006200380020071100003534014007508001757530
1251853044756
Thng101300080604940200871000300348521821007501300175
78391251854021919
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Nmthhai:Chitittheoqy
Ch tiu Tng doanh thu Tr : Gi vn h ng bn LI gp Cc chi ph :
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52057590001260025201080540180027004535723043

Bocolunchuyntint
Nmthnht:chitittheothng
ChtiuTinmtbanuCng:DoanhsbnhngtinmtCckhonn
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ThuTinInthoiTinIli&nghmtTinInncChiphkhc
Chi ph vn Tr cc khon n n hn Ch kinh doanh rt tin Mua h ng
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Thng1200006000
Thng2169528500
Thng3149049000
Thng41475811000
260005003622530037624841007503751757518125185
25452 200 65 00 376 341190 7503751756826125185250 780010
54814904
239041007500376361260750375175712712518525063009146
14758
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900800617752
5700904816952

Bocolunchuyntint

Nmthnht:chitittheothng
Thng51775213000
Thng62314410500
Thng7240016500
Thng8175536500
Thng91030610000
Thng10534313000
Thng11190316000
Thng1247740000
Tngcng150000
307521009010000371521820750550175703912518505195003
900760823144
336441008110000366421470750550175723112518505195006
000964324001
3050110039100225300362268010075057517569181251850519
50088001294817553
24053300391000035726102075057517573211251850519500
100001374710306
20306200711000035340140075080017575301251850519500
11000149635343
1834320087100030034852182100750130017578391251850519
100011000164401903
17903400112100003433422407501900175814812518505191
0001150017426477
4047755028910000339160560075024001758912012518505192
000111001836122116285010501200450120043436002100450
9000105002100900450150022204671750096000147884

Bocolunchuyntint
Nmthhai:Chitittheoqy
ChtiuTinmtbanuCng:DoanhsbnhngtinmtCckhonn
c thuhiCc khon vay,u t thmTngstin mt Tr :Chiph
qungcoPhdchvthtndngPhhivinPhbohimLIngnh
ngPh bo dng Bu ph Cc dch v khc Ph thutLng nhnvin
ThuTinInthoiTinIli&nghmtTinInncChiphkhc

Chi ph vn Tr cc khon n n hn Ch kinh doanh rt tin Mua h ng

hoTngchitinmtTinmttnqu
Qu12211628500005061690019327030098711439912522501
17063027085450675015572600249003787512741
Qu212471415000054241350292030094716658120022502730
630260125450675015572600212003531318928
Qu31892827000004592875019027030090510837812522501
990630270814506750155726003200045529399
Qu439983000008339914005850300863332116212522506710
630280249450675015572600385005866824731
Tngcng180000
34001260540120037027202520575900012600252010805401
8002700622810400116600177835

BngCniktondkin
BtuCuinm1Cuinm2
Tisn
TisnlungTinmtHngtnkho
$20.000$22.000
$22.116$25.000$47.116
$24.731$30.000$54.731
Tngtisnlung$42.000
Tisncnh
My mc thit b Tr khu hao lu k $ 0 $ 6.000 $ 6.000 $ 1.200 $
6.000$2.400
Tisncnhrng$6.000
Tngtisn$48.000
$4.800
$51.916
$3.600
$58.331

BngCniktondkin
BtuCuinm1Cuinm2

Cngn

Nngn hnChiphphi tr ..................................$ 4.671

___$6.228___$6.228
Tng n ngn hn............................. N
........................................
Tng
n....................................
Tng
vn
hu.........................
Tng
cng
...............................
vnchshu(gitrrng)

ch
n

hn
cng
s
v

$4.671$37.329$42.000$6.000$48.000____
_
$6.228$31.101$37.329$14.587$51.916___
_
$6.228$24.873$31.101$27.230$58.331

Ccgithuytchnh
1Ccdbotichnhcxydngdatrngithuytdnscath
trngmctiutngmckhong5%/nm.2Khngchiuschbnl
nokhccmtikhukinhdoanhTybc.3HiuschVFLibrarys
bt u kinhdoanh t ng y2/1/2014, 4 Doanhsbn hngnmthnht
t150.000$vnmthhait180.000,tng20%sovinmthnht.5
Chiphgivnhngbn,linhungp,chiphhotngnnhtrong
hainm.Tinlngnhncngsmcthpdocahngchhotng48
gi/tun,trongchkinhdoanhlmvicchuyntrch.Chcmtnhn
vin l m vic bn thi gian khi mc bn h ng t mc thp hoc trung
bnh.6Trongtnhhungxunht,dkindoanhsbnsgim5%,gi
vnhngbnvchiphkinhdoanhtng2%.7Trongtrnghpthunli
nht, d kin doanh s bn tng 5%, gi vn h ng bn v chi ph kinh
doanhgim2%.8Timcgivnl62%cadoanhsbnhng,lngh
nglu kho cn t mc 93.000$trongnmthnhtv t 111.600$ trong
nmthhai.9Vimctiuthsquayvnghnglukhot3n4
chu k, lng h ng lu kho trung bnh c tnh t mc t 23.250 n
31.000$ trong nm u v t 27.900 n 37.200$ trong nm th hai. 10
Phng php hch ton k ton s dng c m t trong bo co t i
chnh.11Cchotngmua,bnucthanhtonbngtinmt,do
tikhoncvtikhonnluntmccnbng.12Cchotng
bnhngcththanhtonbngthtndngvimcphdchv6%.13
Tngutchotrangthitbl6.000$vckhuhaotrongvng5nm
theo phng php khu hao u (100$/thng * 60 thng) 14 Mc vn lu
ngcho6thngutinctnhmctngngchiphhotng.
Mc vn lu ng s c b sung khi cn thit. 15 phc v kinh
doanh,ngo ivn t c 14.000$ch kinh doanhcnvaythm 42.000$ca
ngnhngtrongthithihn7nm,mclisut10,75%/(mclisut
gc+2%).16Khonvay42.000$cthchpbngtisncnhnca
ch kinhdoanh v hot ngkinh doanh ca hiu sch,c m tcth
trongtIliuny.17Trong3thngu,chkinhdoanhchphithanh
ton mc l i sut n hn cho ngn h ng. Khon vay cn li c thanh
ton uh ng thng(519$/thng) trong 6nm9 thng. 18 Mc lisut

0.895%hngthng(10.75%/nm)chchtonhngthngtrongbngcn
ikton.