Kinh doanhKinh doanh (ting Anh: Business) l hot ng ca c nhn hoc t chc nhm mc nh t li nhun qua mt lot cc hot ng nh:Qun trTip thTi chnhK tonSn xutKinh doanh l mt trong nhng hot ng phong ph nht ca loi ngi. Hot ng kinh doanh thng c thng qua cc th ch kinh doanh nh cng ty, tp on, t nhn... nhng cng c th l hot ng t thn ca cc c nhn.Hot ng kinh doanh l hot ng mua bn trao i hng ha v dch v giu cc doanh nghip vi nhau hoc gia cc doanh nghip vi ngi tiu dng cui cng vi mc ch l thu c li nhun nhm mc ch m rng sn xut kinh doanh.Hot ng kinh doanh c hiu l mt qu trnh lin tc t nghin cu th trng v tm cch p ng nhu cu thng qua vic tha mn nhu cu ngi tiu dng t c mc ch kinh doanh ca doanh nghipQu trnh s dng vn u t xt v mt bn cht chnh l qu trnh thc hin s chuynn ho vn bng tin to nn nhng yu t c bn ca sn xut, kinh doanh v phc v sinh hot x hi. Qu trnh ny cn c gi l hot ng u t hay u t vn.i vi cc c s sn xut, kinh doanh, hot ng u t l mt b phn trong qu trnh hot ng ca mnh nhm tng thm c s vt cht k thut mi, duy tr cc c s vt cht k thut hin c v l iu kin pht trin sn xut, kinh doanh ca cc doanh nghip.i vi nn kinh t, hot ng u t l mt lnh vc hot ng nhm to ra v duy tr cc c s vt cht ca nn kinh t. nh gi cc hot ng kinh doanh, ngi ta c nhiu ch tiu khc nhau nh doanh thu, tng trng, li nhun bin, li nhun rng...Tuy nhin ti Vit Nam, nhiu ngi cn nhm ln gia kinh doanh (business) v kinh t (economic).Kinh doanh l phng thc hot ng kinh t trong iu kin tn ti nn kinh t hng ho, gm tng th nhng phng php, hnh thc v phng tin m ch th kinh t s dng thc hin cc hot ng kinh t ca mnh (bao gm qu trnh u t, sn xut, vn ti, thng mi, dch v...) trn c s vn dng quy lut gi tr cng vi cc quy lut khc, nhm t mc tiu vn sinh li cao nht.Cc dng th ch kinh doanhC nhnCng tyTp onHp tc xPhn loiHot ng u tTheo lnh vc hot ng: Cc hot ng u t c th phn thnh u t pht trin sn xut kinh doanh, u t pht trin khoa hc k thut, u t pht trin c s h tng.Theo c im cc hot ng u t:u t c bn nhm ti sn xut cc ti sn c nh.u t vn hnh nhm to ra cc ti sn lu ng cho cc c s sn xut, kinh doanh, dch v mi hnh thnh hoc thm cc ti sn lu ng cho cc c s hin c.Theo thi gian thc hin v pht huy tc dng thu hi vn b ra:u t ngn hn l hnh thc u t c thi gian hon vn nh hn mt nm.u t trung hn v di hn l hnh thc u t c thi gian hon vn ln hn mt nm.ng gc ni dung:u t mi hnh thnh nn cc c s sn xut, kinh doanh v dch v.u t thay th nhm mc ch i mi ti sn c nh lm cho chng ng b v tin b v mt k thut.u t m rng nhm nng cao nng lc sn xut hnh thnh nh my mi, phn xng mi..v.v.. vi mc ch cung cp thm cc sn phm cng loi.u t m rng nhm to ra cc sn phm mi.Theo quan im qun l ca ch u t, hot ng u t c th chia thnh:u t gin tip: Trong ngi b vn khng trc tip tham gia iu hnh qu trnh qun l, qu trnh thc hin v vn hnh cc kt qu u t. Thng l viccc c nhn, cc t chc mua cc chng ch c gi nh c phiu, tri phiu .. v.v.. hoc l vic vin tr khng hon li, hon li c li xut thp ca cc quc gia vi nhau.u t trc tip: Trong ngi b vn trc tip tham gia qu trnh iu hnh, qun l qu trnh thc hin v vn hnh kt qu u t. u t trc tip c phn thnh hai loi sau:u t dch chuyn: L loi u t trong ngi c tin mua li mt s c phn ln nm quyn chi phi hot ng ca doanh nghip. Trong trng hp ny vic u t khng lm gia tng ti sn m ch thay i quyn s hu cc c phn doanh nghip. u t pht trin: L vic b Vn u t to nn nhng nng lc sn xut mi ( v c lng v cht) hnh thc u t ny l bin pht ch yu cung cp vic lm cho ngi lao ng, l tin u t gin tip v u t dch chuynHot ng sn xut kinh doanhNng nghip v khai m: lin quan n vic sn xut cc nguyn liu th, nh nng sn v khong sn.Kinh doanh ti chnh: bao gm ngn hng v cc cng ty ch yu thu li nhun qua vic u t v qun l ngun vn.Thng tin: li nhun chnh thu c thng qua bn li cc quyn s hu tr tu, bao gm cc xng phim, nh xut bn v cc cng ty phn mm.Kinh doanh vn ti: vn chuyn ngi v hng ha t ni ny n ni khc, thu li nhun thng qua ph vn chuyn.dch v cng cng: v d nh ngnh in v x l cht thi, thng c t di s qun l ca chnh ph.Sn xut: sn xut hng ha t cc nguyn liu th hoc cc chi tit cu thnh, sau bn i thu li nhun. Cc cng ty sn xut hng ha hu hnh, nh t, xe my,... c gi l nh sn xut.Kinh doanh bt ng sn: thu li t vic bn, cho thu, pht trin cc ti sn bao gm t, nh ring, v cc loi cng trnh.Bn l v phn phi: hot ng nh mt trung gian gia nh sn xut v khch hng, thu li nhun qua dch v bn l v phn phi.Kinh doanh dch v: cung cp cc dch v v hng ha v hnh, thu li bng cch tnh gi sc lao ng hoc cc dch v cung cp cho chnh ph, cc lnh vc kinh doanh khc hoc khch hng.[footnoteRef:1] [1: Wikipedia (http://vi.wikipedia.org/wiki/Kinh_doanh)]

Phn tch Khinh doanh l phng thc hot ng kinh t trong iu kin tn ti nn kinh t hng ho, gm tng th nhng phng php, hnh thc v phng tin m ch th kinh t s dng thc hin cc hot ng kinh t ca mnh (bao gm qu trnh u t, sn xut, vn ti, thng mi, dch v, vv.) trn c s vn dng quy lut gi tr cng vi cc quy lut khc, nhm t mc tiu vn sinh li cao nht. Vit Nam, trong nn kinh t t cp t tc di ch phong kin v ngay trong nhng nm u ca thi k qu tin ln ch ngha x hi, cn phn ln l theo c ch k hoch ho tp trung quan liu v theo ch bao cp th thc cht khng c hot ng kinh doanh, hoc quan nim kinh doanh cn gin n, hnh thc ch ngha. Khi sn xut hng ho cha mang tnh ph bin, kinh doanh cn b hn ch trong phm vi v quy m nh v trnh thp. Di ch ngha t bn, sn xut hng ho c tnh ph bin v pht trin cao, kinh doanh tr thnh phng thc hot ng ph bin. Di ch ngha x hi, nn kinh t cng l kinh t hng ho c k hoch vn ng theo c ch th trng, c s qun l ca nh nc, kinh doanh cng l hot ng kinh t mang tnh nguyn tc v ph bin.Kinh doanh x hi ch ngha phi bo m c li, nhng khng phi hot ng t pht theo th trng t do v n thun chy theo li nhun; n hot ng c k hoch v theo ch hch ton kinh t, v li ch ca bn thn doanh nghip v li ch ca ton x hi. Nh nc x hi ch ngha rt coi trng qun l theo phng thc; nhng mc ch v phng thc ca ch ngha x hi khc hn vi ch ngha t bn; nh nc thc hin s qun l nh nc thng qua s tc ng bng k hoch, bng cc chnh sch v m v php lut bo m cc n v kinh doanh v nn kinh t, x hi pht trin theo nh hng x hi ch ngha.[footnoteRef:2] [2: T in bch khoa Vit Nam (http://bachkhoatoanthu.vass.gov.vn/noidung/tudien/Lists/GiaiNghia/View_Detail.aspx?TuKhoa=kinh%20doanh&ChuyenNganh=0&DiaLy=0&ItemID=12496)]

Phn tch mt v d:Phn tch hot ng sn xut kinh doanh ca cng ty tnhh mt thnh vin cng sng tp.hcm Phn tch tnh hnh bin ng ti sn v ngun vn Phn tch tnh hnh bin ng ti snTnh hnh bin ng ti san qua bang cn i ti san Bng 3.1: Cn i ti sn nm 2008-2009n v tnh: ng

TI SNNM 2008NM 2009CHNH LCHTI TRNG

(1)(2)(3)=(2)-(1)(4)=(3)/(1)

TI SN NGN HN28,680,822,55135,801,719,2927,120,896,74125%

I. Tin v cc khon tng ng tin3,194,300,2606,487,532,0773,293,231,817103%

II. Cc khon n ti chnh ngn hn

III. Cc khon thu ngn hn18,647,637,61726,677,553,8018,029,916,18443%

IV. Hng tn kho17,780,63213,232,704(4,547,928)-26%

V. Ti sn ngn hn khc6,821,104,0422,623,400,710(4,197,703,332)-62%

Ti sn di hn245,514,282,199281,189,226,22335,674,944,02415%

I.Cc khon thu di hn

II. Ti sn c nh244,785,513,963280,572,593,61635,787,079,65315%

III. Bt ng sn674,400,165587,728,371(86,671,794)-13%

IV. cc khon n ti chnh di hn27,100,00027,100,000

V. Ti sn di hn khc27,268,0711,804,236(25,463,835)-93%

Tng274,195,104,750 316,990,945,515 42,795,840,765 16%

(Ngun s liu: Ph lc s1 )Tng ti sn nm 2009 so vi nm 2008 tng thm 42.795.840.765 ng, t tc tng ti sn khon 16%, trong :Ti sn ngn hn cui nm 2009 tng hn so vi nm 2008 l 7.120.896.741 ng, t tc pht trin 25% v chim 2.6% trn tc tng ca tng ti snTi sn di hn cui nm 2009 tng hn so vi nm 2008 l 35.674.944.024 ng, t tc pht trin 15% v chim 13.4% trn tc tng ca tng ti snBng 3.2: Cn i ti sn nm 2009-2010n v tnh: ngTI SNNM 2009NM 2010CHNH LCHT TRNG

(1)(2)(3)=(2)-(1)(4)=(3)/(1)

TI SN NGN HN35,801,719,292 34,495,608,089 (1,306,111,203)-4%

I. Tin v cc khon tng ng tin6,487,532,077 5,203,681,688 (1,283,850,389)-20%

II. Cc khon n ti chnh ngn hn

III. Cc khon thu ngn hn26,677,553,801 27,654,737,126 977,183,325 4%

IV. Hng tn kho13,232,704 12,141,802 (1,090,902)-8%

V. Ti sn ngn hn khc2,623,400,710 1,625,047,473 (998,353,237)-38%

Ti sn di hn281,189,226,223 325,225,721,909 44,036,495,686 16%

I.Cc khon thu di hn

II. Ti sn c nh280,572,593,616 324,810,230,834 44,237,637,218 16%

III. Bt ng sn587,728,371 (587,728,371)-100%

IV. cc khon n ti chnh di hn27,100,000 (27,100,000)-100%

V. Ti sn di hn khc1,804,236 415,491,075 413,686,839 22929%

Tng316,990,945,515 359,721,329,998 42,730,384,483 13%

(Ngun s liu: Ph lc s1 )Tng ti sn nm 2010 so vi nm 2009 tng thm 42.730.384.483 ng, t tc tng ti sn khon 13%, trong :Ti sn ngn hn cui nm 2010 gim so vi nm 2009 l 1.306.111.203 ng, t tc pht trin gim 4% v gim 0.4% trn tc tng ca tng ti sn.Ti sn di hn cui nm 2010 tng hn so vi nm 2009 l 44.036.495.686 ng, t tc pht trin 16% v chim 13.4% trn tc tng ca tng ti sn.Phn tch tnh hnh ti chnh Cng ty qua bang cn i ti san Nhn chung, qua bng cn i ti sn t cc nm 2008-2009-2010:Ti sn ngn hn t nm 2008 n nm 2010 c s bin ng kh ln. Nm 2009 so vi nm 2008 tng 25%. Xu hng kt cu ti sn ngn hn tng. V trong giai on ny hot ng kinh doanh ca doanh nghip thun li trong vic cho thu bn, kho bi, bc xp hng ha, cung ng vt liu xy dngTuy nhin sang nm 2010 tnh hnh kinh doanh khng dc kh quan, t l tng trng ti sn ngn hn so vi nm 2009 gim 4%. Do trong giai on ny Cng ty c nhiu kh khn trong hot ng kinh doanh do thu hp hot ng sn xut kinh doanh cho thu mt bng, bn, kho bi...tp trung pht trin d n Cng sng Ph nh.Ti sn di hn t nm 2008 n nm 2010 tng i n nh, t tc tng trng gn nh nhau, nm 2009 so vi nm 2008 t 15% v nm 2010 so vi nm 2009 t 16%. Trong c cu ti sn th phn ln l ti sn di hn chim ch trng cao hn rt nhiu so vi ti sn ngn hn. V Cng ty hot ng chuyn v vn ti ng sng, bun bn my mc thit b, cho thu mt bng, kho bi nn yu cu phi c lng ti sn c nh ln phc v hot ng kinh doanh.i vo chi tit tng yu t ti sn cc nm 2008-2009-2010 c cc im cn gii thch thm thy c c th hn trong c cu ti sn ca cng ty nh sau:Tin v cc khon tng ng tin: t nm 2008 n nm 2010 c s bin ng tng i ln ch yu l giai on 2008 v 2009 gn nh tng gp i 3.293.231.817 ng, t t l tng 103%. V Cng ty hot ng trong lnh vc giao thng vn ti cng sng, cn s dng nhiu vn lu ng thu kho bi, tr lng, thng cho nhn cng, mua bn vt liu, vt t, my mc, mua sm thuyn b, xy dng Cng cng, thy li, np thu. sang nm 2010 c gim hn so vi nm 2009 nhng khng ng k.Cc khon phi thu ngn hn: nhn chung t nm 2008 n nm 2010 tng, trong giai on nm 2008-2009 chnh lch tng 8.029.916.184 ng chim t l tng 43%, v nm 2009 so vi nm 2010 chnh lch tng 977.183.325 ng chim t l tng 4% . V giai on 2008-2009 do Cng ty cho thu kho, bc xp, cung ng vt liu xy dng cha thu tin khch hng. Nm 2010 khon phi thu ngn hn gim do khch hng thanh ton cc khon n trc.Hng tn kho: ch yu l mt s cng c bo h lao ng cp pht cho cng nhn, chim t trng khng ng k trn tng ti sn qua cc nm. Ti sn ngn hn khc: ch yu l cc khon tm ng ni b, t nm 2008 n nm 2010 gim t 6.821.104.042 ng cn 1.625.047.473 ng, cho thy Cng ty tch cc thu hi cc khon tm ng b sung lng tin mt phc v nhu cu sn xut kinh doanh v u t vo d n Cng sng Ph nh.Ti sn c nh: tng u qua cc nm t t l tng 15%, 16% do c mt s hng mc xy dng c bn d n Cng sng Ph nh hon thnh v a vo khai thc s dng cho hot ng kinh doanh.Cc khon u t ti chnh di hn: ch yu l u t vo tri phiu, nm 2010 n k hn chuyn i thnh tin, khon ny chim t trng khng ng k trong c cu ti sn ca Cng ty.Bt ng sn u t: t nm 2008 n nm 2010 c xu hng gim v bng 0, cho thy cc bt ng sn Cng ty u t c khu hao hon ton.Ti sn di hn khc nm 2008 l 27.268.071 ng so vi nm 2009 l 1.804.236 ng c xu hng gim v t ngt tng mnh nm 2010 ln n 413.686.839 ng l v giai on nm 2010 Cng ty thc hin k qu di hn ti cc t chc kinh t.PHN TCH TNH HNH BIN NG NGUN VNTnh hnh bin ng ngun vn qua bang cn i ngun vn cac nm Tnh hnh ngun vn ca doanh nghip th hin qua c cu v s bin ng ca ngun vn. C cu ngun vn l t trng ca tng loi ngun vn trong tng s. Thng qua t trng ca tng ngun vn chng nhng nh gi c chnh sch ti chnh ca doanh nghip, mc ti chnh thng qua chnh sch m cn cho php thy c kh nng t ch hay ph thuc v ti chnh ca doanh nghip.Nu t trng ca ch s hu cng nh chng t s c lp v ti chnh ca doanh nghip cng thp v ngc li. Vic t chc huy ng vn trong k ca doanh nghip nh th no, c p ng nhu cu sn xut kinh doanh hay khng c phn nh thng qua s bin ng ca ngun vn v chnh s bin ng khc nhau gia cc loi ngun vn cng s lm c cu ngun vn thay i.Phn tch c cu v s bin ng ca ngun vn khi qut nh gi kh nng t ti tr v mt ti chnh ca doanh nghip, xc nh mc c lp t ch trong sn xut kinh doanh hoc nhng kh khn m doanh nghip gp phi trong vic khai thc ngun vn.Bng 3.3: Cn i ngun vn nm 2008-2009n v tnh: ng

NGUN VNNM 2008NM 2009CHNH LCHT TRNG

(1)(2)(3)=(2)-(1)(4)=(3)/(1)

N PHI TR53,078,416,65283,976,660,17330,898,243,52158%

N NGN HN23,198,704,37242,027,872,69318,829,168,32181%

N DI HN29,879,712,28041,948,787,48012,069,075,20040%

VN CH S HU221,116,688,098233,014,285,34211,897,597,2445%

VN CH S HU 221,116,688,098233,014,285,34211,897,597,2445%

TNG274,195,104,750316,990,945,51542,795,840,76516%

(Ngun s liu: Ph lc s1 )Tng ngun vn nm 2009 so vi nm 2008 tng thm 42.795.840.765 ng, t tc tng khong 16%, trong :N phi tr cui nm 2009 tng hn so vi nm 2008 l 30.898.243.521 ng, t t trng 58% v chim 11.6% trn tc tng ca tng ngun vn (16%)Vn ch s hu cui nm 2009 tng hn so vi nm 2008 l 11.897.597.244 ng, t tc t trng 5% v chim 4.4% trn tc tng ca tng ngun vn (16%).Nhn chung, c cu n chim t trng cao trong c cu ngun vn v tc tng ca n nhanh hn tc tng ca vn ch s hu, cho thy s c lp v ti chnh ca Cng ty thp hoc c kh khn trong vic khai thc ngun vn.Bng 3.4: Cn i ngun vn nm 2009-2010NGUN VNNM 2009NM 2010CHNH LCHT TRNG

(1)(2)(3)=(2)-(1)(4)=(3)/(1)

N PHI TR83,976,660,17392,307,084,8528,330,424,67910%

N NGN HN42,027,872,69357,858,939,25815,831,066,56538%

N DI HN41,948,787,48034,448,145,594-7,500,641,886-18%

VN CH S HU233,014,285,342267,414,245,14634,399,959,80415%

VN CH S HU 233,014,285,342264,635,703,94031,621,418,59814%

NGUN KINH PH VO QU KHC2,778,541,2062,778,541,206

TNG316,990,945,515359,721,329,99842,730,384,48313%

(Ngun s liu: Ph lc s1 )Tng ngun vn nm 2010 so vi nm 2009 tng thm 42.730.384.483 ng, t tc tng ngun vn khon 13%, trong :N phi tr cui nm 2010 tng so vi nm 2009 l 8.330.424.679 ng, t t trng 10% v chim 2.5% trn tc tng ca tng ngun vn (13%).Vn ch s hu cui nm 2010 tng hn so vi nm 2009 l 34.399.959.804 ng, t t trng 15% v chim 10.5% trn tc tng ca tng ngun vn (13%). Phn tch tnh hnh ti chnh Cng ty qua bang cn i ngun vn Nhn chung, qua bng cn i ngun vn cc nm 2008-2009-2010:N phi tr t nm 2008 n nm 2010 bin ng theo chiu hng tng nhng tc khng u, nm 2009 tng so vi nm 2008 l 58% v nm 2010 so vi nm 2009 l 10%. V trong nm 2009 Cng ty y nhanh tin xy dng Cng sng Ph nh sm hon thnh i vo hot ng sn xut kinh doanh. Ngun vn ch s hu t nm 2008 n nm 2010 tng, trong nm 2010 tng gp i so vi tc tng 2009, do trong nm 2010 c mt s hng mc d n Cng sng Ph nh nghim thu a vo s dng nhiu hn so vi nm 2009.Xt t trng n trn tng ngun vn t nm 2008 n 2010.

Bng 3.5: Cn i ngun vn nm 2008-2009n v tnh: ng

NGUN VNNM 2008NM 2009CHNH LCH

S TIN%S TIN%S TIN%

N PHI TR53,078,416,65219.36%83,976,660,17326.49%30,898,243,521122%

N NGN HN23,198,704,3728.46%42,027,872,69313.26%18,829,168,32181%

N DI HN29,879,712,28010.90%41,948,787,48013.23%12,069,075,20040%

VN CH S HU221,116,688,09880.64%233,014,285,34273.51%11,897,597,2445%

VN CH S HU 221,116,688,09880.64%233,014,285,34273.51%11,897,597,2445%

NGUN KINH PH VO QU KHC

TNG274,195,104,750100%316,990,945,515100%42,795,840,76516%

(Ngun s liu: Ph lc s1 )Bng 3.6: Cn i ngun vn nm 2009-2010NGUON VONNM 2009NM 2010CHNH LCH

S TIN%S TIN%S TIN%

N PHI TR83,976,660,17326.49%92,307,084,85225.66%8,330,424,67910%

N NGN HN42,027,872,69313.26%57,858,939,25816.08%15,831,066,56538%

N DI HN41,948,787,48013.23%34,448,145,5949.58%-7,500,641,886-18%

VN CH S HU233,014,285,34273.51%267,414,245,14674.34%34,399,959,80415%

VN CH S HU 233,014,285,34273.51%264,635,703,94073.57%31,621,418,59814%

NGUN KINH PH VO QU KHC2,778,541,2060.77%2,778,541,206

TNG316,990,945,515100%359,721,329,998100%42,730,384,48313%

(Ngun s liu: Ph lc s1 )Qua bng s liu trn nhn thy cng ty c s dng n trong c cu ti chnh, t trng ny chim t 19.36% nm 2008 v tng ln 25.66% nm 2010, nhng t trng ny vn cn thp hn 3 ln so vi vn ch s hu, tt nhin cng phi chu ri ro ti chnh.Phn tch quan h cn i Bng 3.7: Phn tch cn i ti sn v n nm 2008-2009-2010n v tnh: ng

CH TIUNM 2008NM 2009NM 2010

Ti sn lu ng v u t ngn hn28,680,822,55135,801,719,29234,495,608,089

N ngn hn23,198,704,37242,027,872,69357,858,939,258

Chnh lch5,482,118,179-6,226,153,401-23,363,331,169

Ti sn lu ng v u t di hn245,514,282,199281,189,226,223325,225,721,909

N di hn29,879,712,28041,948,787,48034,448,145,594

Chnh lch215,634,569,919239,240,438,743290,777,576,315

(Ngun s liu: Ph lc s1 )Qua bng phn tch ta nhn thy thi im nm 2008, ti sn lu ng v u t ngn hn ln hn n ngn hn, ti sn c nh v u t di hn ln hn n di hn, nh vy phn chnh lch gia ti sn ngn hn v n ngn hn, ti sn di hn v n di hn c trang tri t ngun vn ch s hu. iu ny chng t vo thi im nm 2008 Cng ty vn gi vng mi quan h cn i gia ti sn v ngun vn, m bo ng mc ch s dng vn.n thi im nm 2009, 2010 lng n ngn hn li ln hn so vi ti sn ngn hn, nh vy c s dch chuyn t ti sn ngn hn sang ti sn di hn, chng t doanh nghip khng gi c quan h cn i gia ti sn v ngun vn. Mc d n ngn hn do chim dng hp php hoc c mc li thp hn li n di hn tuy nhin chu k lun chuyn ti sn khc vi chu k thanh ton nn d dn n nhng hnh vi vi phm nguyn tc tn dng, tng p lc thanh ton v c th a n thnh hnh ti chnh xu. PHN TCH TNH HNH TI CHNH Phn tch khi qut tnh hnh ti chnh doanh nghip s cung cp mt cch tng qut tnh hnh ti chnh trong k kinh doanh l kh quan hay khng kh quan. Kt qu phn tch ny s cho php ngi qun l, ch doanh nghip thy r c thc cht ca qu trnh hot ng sn xut kinh doanh. phn tch khi qut tnh hnh ti chnh ca ton doanh nghip ta cn thc hin cc ni dung sau:Phn tch doanh thu hoat ng san xut kinh doanhnh gi tnh hnh doanh thuBng 3.8: So snh doanh thu qua cc nm n v tnh: ng

NMDOANH THUCHENH LECH

S TINT L

NM 200822,881,781,610

NM 200910,968,923,959-11,912,857,651-52.06%

NM 20109,309,357,908-1,659,566,051-15.13%

(Ngun s liu: Ph lc s1 )

Theo bng phn tch trn ta thy doanh thu t nm 2008 n nm 2010 gim mnh, c bit l cui nm 2009 gim 52.06% so vi nm 2008. Do trong nhng nm gn y a bn hot ng sn xut kinh doanh b thu hp, khi lng hng ha bc xp, cho thu kho bi gim do nh hng ca d n ci to mi trng nc, d n i l ng ty, xy dng hm Th Thim. Doanh thu theo kt cu loi hnh kinh doanhi vi Cng hin nay th bc xp l loi hnh dch v kinh doanh c t trng ln trong cc loi hnh kinh doanh, dch v ca doanh nghip. Ngoi ra, Cng cn kinh doanh thm nhng loi hnh dch v khc nh: qun l bn, kho bi, kinh doanh vt liu xy dng, cng trnh. C th: doanh thu theo tng loi hnh hot ng kinh doanh nh sau:Bng3.9: Doanh thu theo kt cu loi hnh kinh doanh qua cc nmLoi hnh200820092010

S tinTLS tinTLS tinTL

Bc xp9,347,501,32441%7,371,556,45867%7,273,759,10778%

Cc loi hnh khc13,534,280,28659%3,597,367,50133%2,035,598,80122%

- Kho bi1,674,308,9147%1,290,999,00912%291,311,8663%

- Qun l bn1,828,454,0328%919,066,1238%1,146,092,02312%

- Cung ng VLXD1,690,451,4297%77,780,9091%659,703,8027%

- Cng trnh Xy dng8,341,065,91136%1,309,521,46012%-61,508,890-1%

Tng cng22,881,781,610100%10,968,923,959100%9,309,357,908100%

(Ngun s liu: Ph lc s 4 )Bng 3.10: So snh chnh lch d/thu theo kt cu loi hnh kinh doanh qua cc nmLoi hnh2008-20092009-20102008-2010

S tinTLS tinTLS tinTL

Bc xp-1,975,944,86626%-97,797,35111%-2,073,742,21737%

Cc loi hnh khc-9,936,912,785-26%-1,561,768,700-11%-11,498,681,485-37%

- Kho bi-383,309,9054%-999,687,143-9%-1,382,997,048-4%

- Qun l bn-909,387,9090%227,025,9004%-682,362,0094%

- Cung ng VLXD-1,612,670,520-7%581,922,8936%-1,030,747,6270%

- Cng trnh Xy dng-7,031,544,451-25%-1,371,030,350-13%-8,402,574,801-37%

Tng cng-11,912,857,6510%-1,659,566,0510%-13,572,423,7020%

(Ngun s liu: Ph lc s 4 ) th 02: So snh doanh thu theo kt cu loi hnh kinh doanh qua cc nm

Nhn vo c cu tng loi hnh dch v ta thy , kinh doanh bc xp chim t trng doanh thu ln nht trong c cu doanh thu bn hng cung cp dch v v c xu hng tng dn qua cc nm (nm 2008: 41%, nm 2009: 67%, nm 2010: 78%). So snh s thay i c cu doanh thu bng bn di nhn thy nm 2009 doanh thu bc xp gim 1.975.944.866 ng nhng xt v c cu t trng li tng 26% trong c cu doanh thu nm 2009, nm 2010 li tip tc gim 97.797.351 ng, xt v c cu t trng li tng 11% so vi nm 2009. Qua gia on 2008-2010, ngnh ngh kinh doanh dch v bc xp nhn chung c xu hng gim 2.073.742.217 ng, v t trng trong c cu doanh thu nm 2010 tng 37% so vi nm 2008.Song song vi chiu hng dch v kinh doanh Bc xp ngy cng tng th cc loi hnh kinh doanh khc c xu hng gim. Trong ng k nht l hot ng xy dng cng trnh n nm 2009 gim mnh 7.031.544.451 ng (gim 25%) so vi nm 2008, sang nm 2010 hot ng ny dng nh khng cn hot ng to ra doanh thu.Hot ng kinh doanh cho thu kho, bi c chiu hng gim r rt qua cc nm t 1.674.308.914 ng nm 2008 cn 291.311.866 ng nm 2010, gim 1.382.997.048 ng (gim 4%) Hot ng Qun l bn v Cung ng vt liu xy dng gim mnh vo nm 2009 v bt u c xu hng tng tr li vo nm 2010.Phn tch chi ph Phn tch tnh hnh thc hin chi ph lu thngCng ty TNHH Mt Thanh vin Cng Sng TP.HCM l mt Cng ty chuyn nghnh bc xp hng ha, kinh doanh dch v Do chi ph lu thng l mt trong nhng chi ph quan trng nh hng rt ln n li nhun ca Cng ty . Chi ph lu thng l tt c cc chi ph phc v cho qu trnh chuyn ha t ngi sn xut n ngi tiu dng bao gm: Chi ph vn chuyn bc xp, chi ph d tr chn lc, bo qun, v.vRing i vi Cng ty l mt doanh nghip Nha nc (DNNN) cho nn, ngoi nhng chi ph trn cn c : Lng, bo him x hi, hoa hng, chi ph qun l doanh nghip, ngoi ra cn c mt s chi ph khc trong chi ph lu thng nh: chi ph o to nhn vin, chi ph giao tip khch hng c gi chung l chi ph khc.Vic gim chi ph lu thng lun gi vai tr quan trng ti bt c mt Doanh nghip sn xut kinh doanh no trong vic nng cao hiu qu hot ng sn xut kinh doanh ng thi gim chi ph lu thng l iu kin quan trng tng tnh cnh tranh. Bng 3.11: So snh chi ph hot ng kinh doanh giai on 2008-2010 n v tnh: ng

Ch tiuNm 2008Nm 2009Nm 2010Chnh lch % tng i

2008-20092009-2010

1. Gi vn hng bn21,471,263,49010,340,539,2978,864,130,108-51.84%-14.28%

2. Chi ph qun l doanh nghip947,510,5361,227,105,791852,786,31929.51%-30.50%

TNG CHI PH HOT NG SXKD22,418,774,02611,567,645,0889,716,916,427-48.40%-16.00%

(Ngun s liu: Ph lc s 2 )Giai on nm 2008-2010 chi ph hot ng sn xut kinh doanh gim dn qua cc nm. Trong , nm 2008-2009 tng chi ph hot dng kinh doanh gim 48.40% tng ng vi gim gi vn hng bn 51.84%, chi ph qun l doanh nghip khng gim m cn tng cho thy doanh nghip cha thc s tit kim v qun l hiu qu chi ph qun l chung. n nm 2010 tng chi ph hot ng gim 16% tng ng vi gi vn hng bn gim 14.28% v gim ng k chi ph qun l doanh nghip 30.5%, doanh nghip c s dng cc bin php ct gim chi ph. Phn tch tnh hnh thc hin li nhun (lai, l)Tnh hnh li nhun ca Cng ty c phn nh qua bng kt qu hot ng kinh doanh nh sau:Bng 3.12: Tnh hnh li nhun qua cc nm 2008-2010 n v tnh: VN

CH TIUNm 2008Nm 2009Nm 2010

1. Doanh thu bn hng v cung cp dch v22,881,781,610 10,968,923,959 9,309,357,908

2. Cc khon gim tr doanh thu

3. Doanh thu thun v bn hng v cung cp dch v (10 = 01 - 02)22,881,781,610 10,968,923,959 9,309,357,908

4. Gi vn hng bn21,471,263,490 10,340,539,297 8,864,130,108

5. Li nhun gp v bn hng v cung cp dch v (20 = 10 - 11)1,410,518,120 628,384,662 445,227,800

6. Doanh thu hot ng ti chnh212,317,411 78,265,256 374,434,852

7. Chi ph ti chnh

- Trong : Chi ph li vay

8. Chi ph bn hng

9. Chi ph qun l doanh nghip947,510,536 1,227,105,791 852,786,319

10. Li nhun thun t hot ng kinh doanh {30 = 20 + (21-22) - (24 +25) }675,324,995 (520,455,873)(33,123,667)

11. Thu nhp khc163,120,829 587,803,347 135,510,452

12. Chi ph khc102,741,647 52,086,105 68,083,517

13. Li nhun khc (40 = 31 - 32)60,379,182 535,717,242 67,426,935

14. Tng li nhun k ton trc thu (50=30+40)735,704,177 15,261,369 34,303,268

15. Chi ph thu TNDN hin hnh209,537,070 4,227,842 5,490,377

16. Chi ph thu TNDN hon li

17. Li nhun sau thu TNDN (60 = 50 - 51 - 52)526,167,107 11,033,527 28,812,891

(Ngun s liu: Ph lc s 2 )Qua bng kt qu hot ng kinh doanh nm 2008 n nm 2010 nhn chung u c li. Tuy nhin kt qu li nhun k ton trc thu c s bin ng rt ln gia cc nm c th giai on nm 2008-2009 t 735 triu nm 2008 xung cn 15 triu nm 2009. thy r hn tnh hnh tng gim li nhun, ta i vo so snh chi tit v tm hiu nguyn nhn vic bin ng li nhun qua bng di y:Bng 3.13: So snh tnh hnh li nhun qua cc nm 2008-2010 n v tnh: ng

Ch tiuNm 2008TL%Nm 2009TL%Nm 2010TL%

1. Li nhun thun t hot ng kinh doanh 675,324,995 92%(520,455,873)-3410%(33,123,667)-97%

2. Li nhun khc 60,379,182 8%535,717,242 3510%67,426,935 197%

Tng li nhun735,704,177 100%15,261,369 100%34,303,268 100%

Trong : hot ng ti chnh212,317,411 78,265,256 374,434,852

(Ngun s liu: Ph lc s 2 )Nhn tng qut li nhun t nm 2008 n nm 2010 gim rt mnh, hu nh hot ng kinh doanh ca doanh nghip u khng hiu qu, c th nm 2009 li nhun hot ng kinh doanh gim n 3410% trn tng li nhun nm 2009 so vi nm 2008, thay vo thu c li nhun t vic bn bt ng sn u t chim t l 3510% trn tng li nhun nm 2009. Thm vo do vic suy thoi kinh t nm 2009-2010, ngnh kinh doanh dch v c s cnh tranh khc lit, gi bc xp cao v tng ln lin tc. ng thi phi k n l s tng gi ca st thp, nguyn vt liu. V vy, hot ng kinh doanh hu ht cc loi dch v u c s suy gim ln, nhng nhn chung cng ty vn c li nhun do li nhun t hot ng khc v hot ng ti chnh (tch cc thu hi cc khon n cn tn ng nn trong giai on cui nm 2009-2010 Cng ty u t ti chnh (gi tit kim) thu li trang tri cc khon chi ph trong thi k kh khn ny).Phn tch hiu qu s dng chi phHiu sut s dng chi ph l ch tiu tng i th hin mi quan h gia doanh thu v chi ph, phn nh hiu qu s dng chi ph mang li doanh thu. Ch tiu ny phn nh c 1 ng chi ph mang li bao nhiu doanh thu.Hiu sut s dng chi ph = Doanh thu thun / Tng chi phBng 3.14: So sch hiu sut s dng chi ph giai on 2008-2010n v tnh: ng

CH TIUNm 2008Nm 2009Nm 2010

1. Doanh thu thun22,881,781,610 10,968,923,959 9,309,357,908

2. Tng chi ph hot ng SXKD 22,418,774,026 11,567,645,088 9,716,916,427

Hiu sut s dng chi ph1.020.950.96

Chnh lch t l % so vi nm trc93%101%

(Ngun s liu: Ph lc s 2 )Qua bng trn nhn thy hiu qu s dng chi ph nm 2008 t hiu qu nht do 01 ng chi ph b ra mang li 1.02 ng doanh thu. Tuy nhin trong giai on nm 2009-2010, tnh hnh sn xut kinh doanh ca doanh nghip gp nhiu kh khn do tc ng ca nhiu yu t lm nh hng n hiu sut s dng chi ph, c th l gim 0.95 nm 2009 v 0.96 nm 2010. Nhng ch s ny ang c chiu hng tng trong nm 2010 t t l 101% so vi nm 2009, cho thy Cng ty ang c gng thc hin cc chnh sch nng cao hiu qu s dng chi ph to ra doanh thu.