phân tích hiệu quả sản xuất kinh doanh và biện pháp hoàn thiện kế hoạch sản xuất kinh doanh tại công ty cổ phần vận tải biển trường xuân

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LI MỞ ĐU
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9 (7':/;*7<&1=12&1(>3?@A@7 
:5B/;/C=("DE(*7FG2&1(
>/4>.C7%6H-F-%571>IJ>3K7 :;
LA@"M7NO21=7%"&1(A/B/.3
/B/."&1(-%>=-I"6-%L)/0J
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"B/./!5-Q7P7$7J7R(&'()*+,.B/;207!
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(UV17A) /#<-#W07!X(1/B/."&1(-%
7FG0;/7Y5-Z&1(>1B/2H"&1((;3K
X(1/B/."&1(7(-%N12"A7FG-Z&1(>
7!/>.B/(X-767X;-%07!A[\(B/(]B/;77+'
8=>2@E(&1(>67FG2&1(>>.A7%=;
NW61=(11B/2H"&1(E(-H3
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]I5+'H-@/'=4;<-#7+X/1) /7!S
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 !"#$%&'(c3
%&/NN2121;1>_-,7_/"/CF8-d*S
Chương 1: Tổng quan về hiệu quả sản xuất kinh doanh.
Chương 2: Phân tích hiệu quả sản xuất kinh doanh tại Công ty cổ phần
vận tải biển Trường Xuân.
Chương 3: Biện pháp hoàn thiện kế hoạch sản xuất kinh doanh tại Công
ty cổ phần vận tải biển Trường Xuân.
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!//+A3i-0-1C7J+'7AA>E(2_;42162
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CHƯƠNG 1. TỔNG QUAN VỀ HIỆU QUẢ SẢN XUẤT
KINH DOANH
1.1. Nội dung đề tài nghiên cứu:bXP/B/.+.#/0"&1(N
>2>1"1=+.#/0"&1(E(`4;>_C.N@
a/Xc7((%&/E;/!07!/B/.+.#/0"&1(E(
`4;>_C.N@a/X2N>2>O-1"
1=+.#/0"&1(E(`4;3l) /7(('="B/.
1=7%"&1(6:L)/716XY.,6(FN.
0/B/.1=7%"&1(E(&1(>3
?!) /O-722/B/.1=7%+.#/0"&1(E(
`4;1km-knenoknee6B/(7A7((:N>2>1"
1=+.#/0"&1(E(`4;1(53
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.,7/B/.+.#/0"&1(E(&1(>7!#/0-%+Y
2N>2>O-1"1=+.#/0E(&1(>6.7
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p ?22:("B/.'+15"1=1R+15HH'

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24+Y3
p XP:XY%="2B/(7$.,7HH
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p XP/B/.>*27_/=2&'27_/&=3
p aX;&'"1=&'()"B/.>XP3
p XP&'N216>XPP+2>XPE1)2-R1=
7%E(&1(>3
p C>N2121"B/.>XP6/;-7!#/0.>2>B/.2
N21217@@m6N@/N.NO21=78HJ
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7!/7J513/1=7%"&1(/(ZH5+u26
F&1(>+u"4>./2--^/&/8=3
;(;!"K(-7$7J/;@+(*60
7!7R(7_/7Y5-Z&1(>/B/."6A/B/."
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>Q7@C&Q-%27@-=E(&1(>3
p 4B/(>XPs-R1=7%E(&1(>j>&1(
>7!/s-R1=7%Q@5+'(-(Q@E(s>F
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) //B/.+.#/0"&1(A[\(B/(]4Q
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1.2. Tổng quan về hiệu quả sản xuất kinh doanh
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a, Khái niệm
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"&1("&'(1sA7%#<-#W7@7((27\("2
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B/.1=7%+.#/0"&1(3
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SB/."&1(|NO2L)/+(/ST6V6333}
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21=7%+.#/0"&1(E(&1(>3
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5:((>=-I/B/."B/.3B/.>=-I>.2:2
H/7J+(/-%B/2H"&1(17A3B/.N(19-Q)/
E(&1(>A@7JN@/NO7*C1R7*23
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"&1(117P/;P6&(E(&1(>60J
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1"7A/B/.>=-I>.2H7%J&Q2/8'
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>P/8'/4/;7Y6>=-I;L>.2- 7%7=7J!-%
-R17A)9-(N.0"B/.E(B/2H"&1("4

N(1>.27JH7%J&Q2/8'+.#/03
KC;/B/."&1(-%>=-I>.2H7%J&Q2
/8'>.2-R0JE(B/2H"&1(6> =>"AP
12N,.>=-I"B/.(1>P/8'D5-%"qQ@1
7A7!/"A#27-%2P#23
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/B/.-%>=-I5-(PJ>HC;1>C6
>XP722L)/;_C y!P7(&=2L)//
B/.>X1=2L)//B/.<12m +(/S
`m <1;)/_/ #$% B/.["E(20>
B/.[1!"B/Y&XS>X1=/B/.<10>/B/.E(
!6!-'<1:7*"N(18-S
•/B/."B/Y&X6/B/."I
•/B/."+.#/0#$%"2
•/B/.""/'>+.#/0
•/B/."&1(>
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&=E(-Q)/6(>XN/B/."21=/B/."2S
•/B/."
•/B/.#$%
•/B/."p#$%
•/B/."&1(
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/B/."&1(D!51=7%+.#/0"&1(E(&1(E(
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?Y5/B/."&1(E(&1(>=7J((S
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•/B/."&1(J>

•/B/."&1(N%>C
/B/."&1(J>>.2"2B/21>W>"/C!
/B/."&1(E(1N%B/2H+.#/0"&1(E(&1(>
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/B/."&1(N%>C/B/."&1(L#W,s\'
1=7%Q@E(&1(>|+r&Qs1=+.6/;)C/61=
7%"&1(P6)&1()"~}3A>.2/B/.,s\
'Q@6"4>.2/B/.E(s&1(>3
/B/.+.#/0"&1(E(&1(>F7J((<1)/
 (S
•/B/."&1(D=
•/B/."&1(&=
/B/."&1(D=/B/."&1(7J#<-#W6722
,s"1.(D/_626B/[6m-6m-~
/B/."&1(&=/B/."&1(7J#<-#W722
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(FA7/B/."&1(X/&D5B/$78=>2@
E(&1(>
:(/B/."&1(&=D=A-YB/(N 5
(/1!/J>F-X//^5(/3?4"H-Q)//
B/.1&=-(A@+/B/.1D=3
4595;5&+8GC

a, Phương pháp so sánh
T1+2>*>2>7J+r&Q>N1>XP7@722
"B/.6#27P#/5N7%E(L)/>XP3?@2>&Q
>*>2>;_>.7 N.127!/"A@+1+27JE(2L
)/|Y0!%&/6>*>2>6(7*P12E(L)/
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"4(|+15@6+1527*"2AI7!/"*7*6
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pTY*7Y>.2HH'"1=S`A@+r&Q!/
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"2A)B/(3
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+YL)/
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NO+Y/;7Y|F]+YN7%*7Y}3
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+YE(@
pTY*7Y/+/0|7%}S.2B/20J+.#/0
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b, Phương pháp chi tiết
h]B/2H"&1("B/."&1(7!/A@_
<1!/5"2(/O-722P#2"B/.7=7J3l,C;6
">XPA@L)/<1N%>C0/6<1(<1
7(7@-3T(/7A6-5#<-#W6+1+2- 7%7=7JE(sN%
>C|"q>XP+15"qY}- 7%.,E(sN%>C7
@9#<-#W7%'"B/.7=7J1s((;
- 7%&AA>E(s>X#,667%~1"B/./3
c, Phương pháp loại trừ
?@#27#/5- 7%.,E(sXY7L)/
>XP6(+r&Q>*>2>1=s 7@) /.,
E(-%XY>.1=s.,E(2XY"23?R7@-E(
>*>2>;/47R7YJ>XP1J>.7"2
(/31'6>*>2>;7J+r&Q1>XP&5(&=S
pThay thế liên hoànS>*>2>#27.,E(XYNO
2(;_J)Q2XYs2"qY+("q>XP7@
#27+YE(L)/"XY7A(;73T(/7A6+1+2+YE(L

)/s(P7J5+YE(L)/"(AN7E(XY2#2
7+uP7J- 7%.,E(XY7A3?R7@-7!/"E(
(;)1S
•TD>#>2XY.,#27.,E(j7L
)/>XP>.<1 'sXY+YJ7XY0J3
•(;2E(sXY.,3`AN(1)/XYH(;
N0;)/_32E(XY7$(;:/;)2"q>XP1
7_(;/YI3
•J>.,E(2XY+15+YN7%/;7YE(L
)/|"q>XP+15"qY}3
pSố chênh lệchS?!/"2>&QE(+Y)9(;)
16L"2(/,Z7@#27- 7%.,E(XY1H'
>&I+Y)!2"q>XP+15"qYE(XY7A3
d, Phương pháp liên hệ cân đối
T)S?R8\ ee
5>SKfVKg

11=7%"&1(E(&1(>6H0!/B/(
X7Y!J:((-RE(2;/YB/2H"&1(B/(
X7Y:(+Y2+Y/8H+.…:(/6"
B/.…:(-/(+D-+r&QC~?!/7A7$&^7+'XNO.!- 
N7%|)}!J:(j3V'(1-YB/(X7Y7@#2
7.,E(XY7L)/>XP3
12>*>2>>N)7X;6>XP"&1(F"J>
+r&Q-%+Y>*>2>"2>*>2>L+Y6>*>2>786
>*>2>12"6>*>2>•+/0|•}3
4595>5HI88GC

1.2.4.1. Nhóm các chỉ tiêu hiệu quả tổng quát
a, Tỷ suất lợi nhuận trên doanh thu

•+/0J/C)&1(/ z
J/C+(//
&1(/
`L)/;1N -%78&1(//_E(&1(>=1(
7JN(1)/78J/C.
b, Hiệu quả sử dụng tổng tài sản
•T +.#/0E(+.S
TTa
T
z
V1(//_
+.NHB/X
`L)/;1N -%78+.NG("&1(1"qH/
7JN(1)/78&1(//_3
•T +JE(+.S
TT
T
z
J/C+(//
+.NHB/X
`L)/;1N -%78+.NG("&1(1"qH/
7JN(1)/78J/C3
c, Hiệu quả sử dụng nguồn vốn chủ sở hữu
•T +.#/0E(/8YE+,:/S
TTa
K`T
z
V1(//_
KYE+,:/NHB/X
`L)/;1N -%78E+,:/NG("&1(H7<-=

7JN(1)/78&1(/3
•T +JE(/8YE+,:/S
T)S?R8\ ek
5>SKfVKg

TT
K`T
z
J/C+(//
KYE+,:/NHB/X
`L)/;1N -%78YE+,:/NG("&1(H7<-=
N(1)/78J/C3
d, Hiệu quả sử dụng chi phí
•T +.#/0E(>PS
TTa
`
z
V1(//_
>P
`L)/;1N -%78>PNG(1"qH=1(7JN(1
)/78&1(/3
•T +JE(>PS
TT
`
z
J/C+(//
>P
`L)/;>.2H7%J&Q2;/Y>P1+.#/03`L
)/;>.2 -%78>PNG(1"qH/7JN(1)/78
J/C3`L)/;A/B/./Y7%mJ/C(*Y7%m

>P3
1.2.4.2. Nhóm các chỉ tiêu hiệu quả bộ phận
a, Hiệu quả sử dụng lao động
+ T +.#/0E((17%
`L)/; 1N1"q6e
(17%=1(7JN(1)/78&1(/3A>.2(17%AP1
B/2H1=7%"&1(6/L)/;m G&1(>+r
&Q/B/./8'(17%.
+ T +JE((17%
TT
?
z
J/C+(//
(17%NHB/X
`L)/;1N1-%"q6e(17%=1(7JN(1)/78J
/C3
b, Hiệu quả sử dụng tài sản cố định
•T +.#/0E(+.Y7
T)S?R8\ ed
5>SKfVKg
TTa
?
z
&1(/
(17%NHB/X

TTa
T`?
z
V1(//_

/;)2NHB/XT`?
`L)/;1N e78/;)2NHB/XT`?NG("&1(
1"qH/7JN(1)/78&1(//_3`L)/;(1*"q5
 GT`?E(&1(>1=7%54+/00J+.>t-Y
*3
+ T +JE(+.Y7
TT
T`?
z
J/C+(//
/;)2NHB/XT`?
`L)/;1N e78/;)2NHB/XT`?NG(H"
&1(1"qH/7JN(1)/78J/C3
+ T/0(1>P+.Y7
T/0(1>P+.Y7 z
/;)2NHB/X+.Y7
V1(//_
`L)/;1N7@A7J-%78&1(/>.AN(1)/78
/;)2T`?.
c, Hiệu quả sử dụng tài sản lưu động

/B/./!+r&Q+./7%7J>.2B/(2L)/S
+ +.#/06+ +JE(Y/7%|+./7%}.
+ T +.#/0E(+./7%|FB/(;E(+./7%}
TTa
T?
z
V1(//_
+./7%NHB/X
`L)/;1N e78T?NG("&1(1"qH/7J

N(1)/78&1(//_.
+ T +JE(+./7%
TT
T?
z
J/C+(//
+./7%NHB/X
`L)/;1N e78T?NG("&1(1"qH/7J
N(1)/78J/C.
+ Y7%/X/;@T?1m-S1B/2H+.#/0"&1(6
Y/7%C7%"4s6#/;)B/(2(71=E(B/2H
T)S?R8\ ew
5>SKfVKg

2+.#/0|&':p+.#/0o)/Q}3?t;(Y7%/X/;@E(Y/
7%+uA>>_.B/;/_/!Y1&1(>6A>>_X(1
/B/.+r&QY1&1(>78X(1/B/."&1(E(
1N%&1(>3`L+Y;5Y6 GFB/(;E(Ym
(67!/;@+r&QY/7%A/B/.J=…
?`
T?
z
V1(//_
+./7%NHB/X
•(E(-%F/X/;@S
(E(-%F/X/;@ z
(E("q>XP
TYFB/(;E(Y/7%
`L)/;@+Y;_7@1Y/7%B/(;7J-%
F3(-%F/X/;@GHY7%/X/;@53

•+Y7 -Y/7%S
+Y7 -Y/7% z
KY/7%NHB/X
V1(//_
`L)/;1N7@A7J-%78/X/;@H_-0;78Y
/7%3+Y;G G/B/.+r&QY(16+YY
"-7J!/3
1.2.4.3. Nhóm các chỉ số tài chính
a, Khả năng thanh toán ngắn hạn
p•(12
•(12@-YB/(+1+2:(+.D=
2"1.JD=3
•(12 z
+./7%
JD=
•+Y(121N -Z78JD=-V7(
:6HVAN(1)/78+./7%A@+r&Q7@(123/•
+Y;G*eHA\(V"47E+.A@+r&Q(;7@(
12"1.JD=+D>721=3
p•(12(
•+Y(12(-%•+YP&IO-71".m/;
7%+./7%E(&1(>7@(12(;2"1.JD=
E(&1(>3
T)S?R8\ e{
5>SKfVKg

•(12( z
+./7%o8"1
JD=
•+Y;>.2".mE(&1(>1(12(;2

"1.D=3•+Y;1=s28"11!/
J>&1(>+†+N2&52++22"1.8"17@N
!-RC(6N,HH&1(>&I!N22
+./7%7@27_/3
b, Khả năng thanh toán dài hạn
p•'JS•'J@-YB/(+1+2:(/8Y
E+,:/5Y7*7(+r&Q3
•'J z
/8YE+,:/
+Y/8Y
•;10;".m'E!PE(&1(>3•'
J(1|•J0>}10;- 7%'E!PE(&1(
>(16PNN/%N,2EJ6_/-]+.E(7*7J
7_/NOYE+,:/3
p•JS•J+1+2:(J>..5/8Y7*7(+r
&Q3
•J z
J>..
+Y/8Y
1.2.4.4. Nhóm chỉ tiêu xét về mặt hiệu quả kinh tế xã hội.
V1;)/_/E(+'>2@N!:1!"B/Y&X62&1(
>11=7%"&1(>.7=/B/.O-8=>2@
F>.7=7J/B/.!-R"#$%3A-L)/#W!-R/B/.
"p#$4N(18-2L)/+(/S
* Tăng thu ngân sách
h]&1(>"1=7%+.#/0"&1(H>.A
-Q%>1X+25&5H 21=//
&1(/6/J 6/#/0C>"t/6/)/Q7RN~5+u+r
&Q:"1./;1+'>2@"B/Y&X\'>+.
#/06A>>_>X>Y=/C>B/Y&X3

* Tạo thêm công ăn, việc làm cho người lao động.
T)S?R8\ e€
5>SKfVKg

5(9Y257(>2@6_/25‡1
H="W-!"ˆ/C+.#/0=0>F>N3?@=1(!/
4m-1(17%(A12"G7A‡1=C/
H7FG2&1(>>.'H-F7((2N>2>X(1/B/.
1=7%"&1(6-,%B/;-4+.#/03
* Nâng cao mức sống cho người lao động.
1=14m-1(17%7FG2&1(>
-mA/B/.7@A>>_X(1- +YE((17%3aW)
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* Phân phối lại thu nhập.
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a, Các yếu tố khách quan
p Yếu tố thị trường đầu vào và đầu ra của doanh nghiệp
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- Yếu tố về vận dụng các đòn bẩy kinh tế
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-](17%6-]7*6N%>C6-]"X/1=7%>2/;7_;7EP
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71=(m-knenokneeI50.2;/Y.,5/B/.1=
7%+.#/0"&1(E(`4;7!#/02N>2>1"1=
+.#/0"&1(E(`4;3
CHƯƠNG 2. PHÂN TÍCH HIỆU QUẢ SẢN XUẤT KINH
DOANH TẠI CÔNG TY CỔ PHN VẬN TẢI BIỂN TRƯNG
XUÂN
2.1. Tổng quan về Công ty cổ phần vận tải biển Trường Xuân
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•;ne2n‚m-knnd|?m"[_7_/}
•;ek2n{m-knnw|?m"[(;7_ 0}
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p )4;S`4;>_C.N@a/X
p ?(LSTYkeg6"/ƒ60V)-?!6/;2Q;6L2
lH3
p ?1=Snd€3ƒ{d3{g‚
p ‹(#Snd€3ƒ{d3{g‚
T)S?R8\ eg
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p KY7!/Sg3ƒnn3nnn3nnn78
954595:D
p<10;>W>7m"["&1(S
•&1(C.12<N@v&*3
•&1(C.127+4NO//•3
•Tr(:(//;!6+(6(43
p!"&1('S
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9545;56RG* PC !"#$%&'
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Hình 2.1. Sơ đồ cơ cấu tổ chức của Công ty
(Nguồn: Phòng kế toán Công ty cổ phần vận tải biển Trường Xuân)
Chức năng, nhiệm vụ của các phòng ban:
- C/0-S$I**8KSC>*H6"1=1=
7%E(%78B/.6/tN1R /tN*H6%
T)S?R8\ kn

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F"&1(")-
P
F"12
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`E?Œ")-
2-7Y

&/6/>QQ/%]>…/C>E1=/%]>?Œ6 
4B/(B/;7E(%78B/.62-+2B/2H '
2B/;7E(%78B/.6E](]>?=%787478
7!/4"&1(O;E(`4;6/+'2-
+2E(%78B/./2-5?Œ5>2>/C!
'2B/;!-Q7J(132-7YA2-L/;
1N%N%-2;B/.[6/2-50>)!HH+r&QY
1=7%+.#/0"&1(E(`4;32-7YL/;-]1=7%
B/(2,>F1R/•B/;!12>A2-7Y3
- T*8K: `A-Q7(("1=Q@)*+,"1=
/E(`4;S<1&yB/2H'2J!
)/Q+.>t-6'(]2-R"&1(7@>IJ>5/_/"
&1(E(27*E(&X~1(>A2-7YF>X4
-Q12X)1>F'2>_4E(
-H3
- =S`A-QW>6C>C2>Q">2
+1`4;6B/.[YNO!1`4;3#/;)"@-")
12C>o#/0o8"167Y/J+.E(`4;3
Chức năng, nhiệm vụ của từng nhân viên:
•12,SK5(F7 7_/N%-2;"126/
2-52-7Y! 7!/1N%42"12E(

V1(>|."12P"12B/.}312,>.A
-Q Y"12A/Y"12B/.A)
E(&1(>312, N%-2;"1217AA7 C
 m6-QE(Œ6#X;&'-4HŒ2>&Q3a27%
&/6>=-Œ2>&Q=7*35&^"@-( /
C>6#r[>XP46C>N2121Œ333a<-#W6>XP2N21
21B/.0A2-7Y2B/.[&1(>(B/;7
7Y5sH/YQ@3
T)S?R8\ ke
5>SKfVKg

•12)S`/+'2-+26>X44E("12,6
A-QW>2>Q">2+1&1(>3
- =UI*S`A mC>"1=+.#/0
"&1(67((2>*5"&1(AJ014;7@s7A
<1&yB/2H"&1(67!#/02N>2>"D>Q:8=>2
+1B/2H+.#/0"&1(E(`4;31(FJ>N21
21"B/.E(+.#/0"&1(26B/[6m-6<1&y1=7%"
678t-72&'12…P122L)/P3
p/a/Xng6a/Xn€6a/XeƒA-QC
/;@122&Q1-Z/;77@-(=&1(/6J
/C1`4;3
9545>5$88&OC !"#$%&'(
.B/(gm-H>2@6`4;>_C.N@
a/X7$=17J/;P07"4L7Y5"21"/'L
2lH-.:"2,2LXC3TYJ>78C/;@
;m6-RC/;@;>1>j3<17A"YJ
A(C/;@9m)-6`4;;/j7J!/"2
-53
Bảng 2.1. Kết quả sản xuất kinh doanh của Công ty (2009 – 2011)

(Đơn vị tính: Đồng Việt Nam)
STT Chỉ tiêu Năm 2009 Năm 2010 Năm 2011
e V1(/N2/0>&Q k‚3nd€3{ng3nƒƒ e‚3d‚ƒ3wd€3g€{ ke3€de3dgk3e{w
k `2"1. s&1(/
d
V1(//_!N2/0>&
Q
k‚3nd€3{ng3nƒƒ e‚3d‚ƒ3wd€3g€{ ke3€de3dgk3e{w
w 2YN2 kk3w‚w3w€n3wƒe ew3ggƒ3e{ƒ3ken eg3nge3ƒƒg3‚‚{
{ J/C%>!N2/0>&Q w3{€k3nwƒ3€n‚ k3dƒn3k‚ƒ3‚{{ k3{dg3{nk3d‚g
€ V1(/1=7%P ek3{we3wdƒ e3ƒ{€3‚w‚ k3{{g3e{w
T)S?R8\ kk
5>SKfVKg

‚
`>PP
p 17AS`>P$(;
d3ƒde3kgg3{n€
d3ƒde3kgg3{n€
k3{dk3{€d3dnƒ
k3{dk3{€d3dnƒ
k3{nk3ww‚3‚gg
k3{nk3ww‚3‚gg
ƒ `>PB/.["&1( {kw3e‚w3{ge {{g3kd‚3ggk €ng3{eg3ƒw{
g J/C/_s1=7%"&1( keg3ee{3gwƒ |‚ng3€€{3‚gƒ} |{€g3gn€3eee}
en /C>"2 gk3eeƒ3nnn e{‚3eg{3nnn p
ee `>P"2 p e€€3kke3ded dw{3deƒ3e€{
ek J/C"2 gk3eeƒ3nnn |g3nkg3ded} |dw{3deƒ3e€{}
ed J/C"125/ dee3kdd3gwƒ |‚eƒ3€g{3eee} |ge{3kkw3k‚€}
ew `>P//C>&1(> w€3€ƒ{3ngk p p

e{ J/C+(///C>&1(> k€w3{wƒ3ƒ{€ |‚eƒ3€g{3eee} |ge{3kkw3k‚€}
(Nguồn: Phòng kế toán Công ty cổ phần vận tải biển Trường Xuân)
9545J5S*C
?@722-%&1(>5(;GH7_/)(m 1
B/;-4+.o/8YE(&1(>7A3V57X;N.X7Y+.
m-kneeE(`4;S
Bảng 2.2. Bảng cân đối kế toán năm 2011
(Đơn vị tính: Đồng Việt Nam)
STT CHỈ TIÊU Mã
Thuyết
minh
Số năm nay Số năm trước
TÀI SẢN
A A – TÀI SẢN NGẮN HẠN 100 5.883.041.014 3.648.849.049
I I. Tiền và các khoản tương đương tiền 110 III.01 2.862.356.938 418.559.418
II II. Đầu tư tài chính ngắn hạn 120 III.05
e e3 ?_/PD= eke
k k3 V'>F 27_/PD=|•} ekg
III III. Các khoản phải thu ngắn hạn 130 378.102.948 435.002.854
e e3./E("2 ede d‚ƒ3enk3gwƒ wd{3nnk3ƒ{w
k k3.51N2 edk
d d3`2"1.>./"2 edƒ
w w3V'>F>./D="A7F|•} edg
IV IV.Hàng tồn kho 140 213.088.863 258.560.964
T)S?R8\ kd
5>SKfVKg

e e3 8"1 ewe 3nk ked3nƒƒ3ƒ€d k{ƒ3{€n3g€w
k k3 V'>F 28"1|•} ewg
V V. Tài sản ngắn hạn khác 2.429.492.265 2.536.725.813

e e3 /2(m7J"0/s e{e we3d‚k3n{ƒ ƒde3wnƒ3g{d
k k3 /2"1.>./5 e{k
d d3 +.D="2 e{ƒ k3dƒƒ3ekn3kn‚ e3‚n{3de€3ƒ€n
B I. TÀI SẢN DÀI HẠN (200=210+220+230+240) 200 28.224.923.194 30.919.503.540
I I. Tài sản cố định 210 III.03.04 21.840.070.140 25.761.667.707
e
e3 /;)2
kee dg3n{w3g€‚3weƒ dg3n{w3g€‚3weƒ
k
k3 2(1-F9;"|•}
kek |eƒ3gnk3dd‚3kkd} |ew3‚‚w3gwn3eƒ‚}
d
d3 `>P#X;&'*N.&,&(
ked e3€ƒ‚3wdg3gw{ e3wƒe3€wn3w‚€
II II. Bất động sản đầu tư 220
e e3/;)2 kke
k k32(1-F9;"|•} kkk
III III. Các khoản đầu tư tài chính dài hạn 230 III.05
e e3?_/P&= kde
k k3V'>F 27_/P&=|•} kdg
IV III. Tài sản dài hạn khác 240 6.384.853.054 5.157.835.833
e e3./&= kwe €3d‚€3€gƒ3{nƒ {3ewg3€ƒe3kƒ‚
k k3+.&="2 kwƒ ƒ3e{w3{w€ ƒ3e{w3{w€
d d3V'>F>./&="A7F|•} kwg
TỔNG CỘNG TÀI SẢN (250=100+200) 250 34.107.964.208 34.568.352.589
NGUỒN VỐN
A A. NỢ PHẢI TRẢ (300=310+320) 300 25.659.739.733 25.203.626.132
I I. Nợ ngắn hạn 310 5.318.100.166 2.413.103.517
e e3K(;D= dee d3g€ƒ3d‚ƒ3w{g k3nƒw3‚ƒn3dw{
k k3..1N2 dek e3dw€3ggw3‚{k ee€3‚ng3{‚ƒ

d d3-/(.!5 ded k3dk{3kke wƒ3€ee3ƒ€n
w w3/2"1.>.%>5 dew 3n€
{ {3..(17% de{ e€k3€nn3nnn
€ €3`>P>.. de€
‚ ‚3`2"1.>..D="2 deƒ wne3‚dw wne3‚dw
ƒ ƒ3V'>F>..D= deg
T)S?R8\ kw
5>SKfVKg

II II. Nợ dài hạn 320 20.341.639.567 22.790.522.615
e e3K(;J&= dke kn3dwe3€dg3{€‚ kk3‚gn3{kk3€e{
k k3Œ/ˆ&'>FJ0>-0- dkk
d d3..6>.%>&="2 dkƒ
w w3V'>F>..&= dkg
B B. VỐN CHỦ SỞ HỮU (400=410+430) 400 8.448.224.475 9.364.726.457
I I. Vốn chủ sở hữu 410 III.07 8.403.760.430 9.320.262.412
e e3KY7_/E(E+,:/ wee g3ƒnn3nnn3nnn g3ƒnn3nnn3nnn
k k3R&Y>_ wek
d d3KY"2E(E+,:/ wed een3d‚n3nnn een3d‚n3nnn
w w3`>/B/ˆ|•} wew
{ {3`)L2Y712 we{
€ €3`2B/ˆ/%YE+,:/ we€
‚ ‚3 J/C+(//(>X>Y we‚ |e3{n€3€ng3nnn} |{gn3en‚3{ƒƒ}
II II. Quỹ khen thưởng, phúc lợi 430 44.464.045 44.464.045
TỔNG CỘNG NGUỒN VỐN (440=300+400) 440 34.107.964.208 34.568.352.589
(Nguồn: Phòng kế toán Công ty cổ phần vận tải biển Trường Xuân)
2.2. Phân tích các chỉ tiêu kết quả tổng hợp của Công ty
l2121"B/."&1(-%N2121PJ>>.2H
H"B/."&1(E(7*B/("q"123A>.21N%>_
2!+.>t-6(1Q6&Q7*7$'7J1"q>_

>P*# 7@=1)"B/.7A3B/."&1(E(7*L)/
>.2/B/.E(1N%B/2H1=7%"&1(/+'27%E(
!/XY3
Bảng 2.3. Tình hình thực hiện kế hoạch của Công ty cổ phần vận tải biển
Trường Xuân năm 2011
(Đơn vị tính: Đồng)
STT Chỉ tiêu
Kế hoạch năm
2011
Năm 2011
So sánh
(+/-) (%)
e V1(/N2/0>&Q kk3wge3‚nn3nnn ke3€de3dgk3e{w pƒ€n3dn‚3ƒw€ g€6e‚
k `2"1. s&1(/ p p p p
T)S?R8\ k{
5>SKfVKg