Financial analysis of

Yen Bai Cement and

Minerals Joint Stock
Company

By Nguyen Van Hung

 Introduction
:
Finance is key factor as it has control on production and business
consolidating all economic relationship arising under term of money. Financial
analysis is to use a collection of certain concepts, method to collect and
analyze information on accounting and the others in business management. It
also helps the enterprise to work out exact analysis on financial status, ability
and potentiality. It’s a tool to assist the management to control financial
situation, improve the capital use and foresee potential risk so that the
management can take action on enterprise target .
The enterprise should manage the production and finance well to
maintain business and keep growing. Therefore it must have a
suitable policy to build a financial source to maximize production and
business. If the production and sale is good, the finance will be
strong. Business continual improvement and high profit can be
obtained provided that the capital mobilization and distribution is
done timely and effectively. To fulfill the strategy, the enterprise
should carry out periodic analysis and evaluation of its finance by
making financial statement. Basing on financial analysis, the
enterprise can make use of advantage, minimize financial weakness,
find out causes and work out actions to improve financial status and
business.
 Introduction
 Yenbai cement joint stock company (YBC), former name
Yenbai cement, located in Yenbinh town, Yenbinh district,
Yenbai province, 160 km from Hanoi to the North, 270 km
from Haiphong port. The cement and Calcium Carbonate is
built next to Thac Ba reservoir and Mongson mountain with
huge reserve of marble whose quality is the best in
Vietnam and Southeast Asia. This marble source is the
material to produce cement and calcium carbonate with
high quality. .
 Financial analysis not only provides the managers with
important analysis of potentiality but also review ability
and strong point in business, determine the development
way, take steady actions in near future. It’s a good tool of
business management in general and production in
particular
 Statement of problem
The thesis aims to determine Financial status at Yenbai Cement Joint Stock
Companies develop a more perfect Financial system as a guiding stratefgy
for the firm. Specifically it seeks to answer the following questions
1.Financial status of YenBai Cement & Mineral resource Joint stock company in
term of:
1.1. General Financial Analysis of the th company
+ General Financial Analysis via balance sheet
+ General Financial Analysis via performance report
+ General Financial Analysis via cash flow report
1.2. Financial Structure Analysis
1.3. Liquidity analysis
a) Current liquidity
b) Prompt liquidity
c) Imediate Liquidity
d) Acount payable and acount receivable
1.4. Analysis on capital effeciency
1.5. Profit crition
2. Shortcoming and strong point of Financial system in the Firm?
3. Suggetion to manage and improve finacial ability of the Firm
 Significance of study
 To the firm: This study helps the firm’s manger to have
sufficient information and to perceive and to evaluate the
financial status, overall performance, payable ability,
profitability and to forecast the financial status, to
determine shortcomings and strong point , and to give right
decision
 To the investors: Basing on this study the investors know the
profitability, payable ability .. of the firm decide whether to invest
into the firm or not
 To the Banks: The concern of the bank is credit insolvency of the
firm, so the bank pays attention to financial analysis to learn
immediate payable ability of the firm. Beside the capital that the
firm own is the insurance amount that the bank base on in case
the firm face risks
Chapter 2: CONCEPTUAL FRAMEWORK

INPUT PROCESS OUTPUT

Enterprise Result of financial

financial analysis - Data and analysis
- General financial findings gather Evaluate and

Analysis - Estimate the comment on financial

- Financial data via status of the enterprise
Structures fininicial ratio Suggestions to

amylases - Alysis and improve the financial

- Payable analysis elucidate ability
- Rate of profit financial status
analysis

FEEDBACK
 Research Design
 The researcher will use the descriptive and quantitative methods of
research…
 The descriptive method is employed in this study because it is a fact-
finding scheme designed to enable a researcher to adequately and
accurately interpret the collected data, as well as, the results or findings
 The quantitative method utilizing financial ratio is also utilized
 Besides, the researcher employs Comparative method
     DESCRIPTION OF RESPONDENTS
 The respondent in this study is the
Cement and Mineral resource joint
stock company in Yenbai province
 POPULATION, SAMPLE SIZE AND SAMPLING TECHNIQUES

 This study utilize the data gathered from local enterprises. The
data is extracted from Balance sheet, business performance report
and related research
   RESEARCH INSTRUMENT

 This study use all of the data from

financial statement of the firm as
well as the information, data and
analysis from magazine, and study
both locally and oversea
DATA GATHERING PROCEDURE)
METHODS OF DATA ANALYSIS