các giải pháp nâng cao hiệu quả sử dụng vốn kinh doanh tại công ty cổ phần quản lý và xây dựng giao thông lạng sơn

<span class="text_page_counter">Trang 1</span><div class="page_container" data-page="1">

luận văn thạc sĩ

l<small>h</small>uậ<small>p</small>n <small>i</small>vă<small>p</small>n <small>p</small>đựợ<small>3</small>c <small>3</small>chú <small>v</small>thí<small>3</small>ch <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>c</small>gố<small>3</small>c <small>e</small>rõ <small>e</small>rà<small>p</small>n<small>c</small>g, <small>l</small>m<small>z</small>i<small>p</small>nh <small>@</small>bạ<small>3</small>ch.

Tá<small>3</small>c <small>c</small>g<small>z</small>iả <small>p</small>x<small>z</small>i<small>p</small>n hoà<small>p</small>n <small>v</small>toà<small>p</small>n <small>3</small>chị<small>h</small>u <small>v</small>t<small>e</small>rá<small>3</small>ch <small>p</small>nh<small>z</small>iệ<small>l</small>m <small>i</small>về <small>y</small>lờ<small>z</small>i <small>3</small>c<small>x</small>a<small>l</small>m <small>p</small>đo<small>x</small>a<small>p</small>n <small>3</small>củ<small>x</small>a <small>l</small>mì<small>p</small>nh.

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 2</span><div class="page_container" data-page="2">

luận văn thạc sĩ

<small>3</small>cũ<small>p</small>n<small>c</small>g <small>p</small>như <small>o</small>k<small>z</small>i<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>l</small>m <small>3</small>củ<small>x</small>a <small>v</small>thầ<small>m</small>y <small>3</small>chí<small>p</small>nh <small>y</small>là <small>v</small>t<small>z</small>iề<small>p</small>n <small>p</small>đề <small>c</small>g<small>z</small>iú<small>s</small>p <small>e</small>e<small>l</small>m <small>p</small>đạ<small>v</small>t <small>p</small>đượ<small>3</small>c <small>p</small>nhữ<small>p</small>n<small>c</small>g <small>v</small>thà<small>p</small>nh <small>v</small>tự<small>h</small>u

và <small>o</small>k<small>z</small>i<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>l</small>m q<small>h</small>uý <small>@</small>bá<small>h</small>u.

X<small>z</small>i<small>p</small>n <small>3</small>cá<small>l</small>m ơ<small>p</small>n Kho<small>x</small>a K<small>z</small>i<small>p</small>nh <small>v</small>tế <small>i</small>và Q<small>h</small>uả<small>p</small>n <small>y</small>lý, Phò<small>p</small>n<small>c</small>g <small>é</small>Đào <small>v</small>tạo, T<small>e</small>rườ<small>p</small>n<small>c</small>g <small>é</small>Đạ<small>z</small>i họ<small>3</small>c Thủ<small>m</small>y Lợ<small>z</small>i <small>p</small>đã

<small>v</small>tạo <small>p</small>đ<small>z</small>iề<small>h</small>u <small>o</small>k<small>z</small>iệ<small>p</small>n <small>v</small>th<small>h</small>uậ<small>p</small>n <small>y</small>lợ<small>z</small>i <small>3</small>cho <small>e</small>e<small>l</small>m <small>y</small>là<small>l</small>m <small>i</small>v<small>z</small>iệ<small>3</small>c, <small>p</small>n<small>c</small>gh<small>z</small>iê<small>p</small>n <small>3</small>cứ<small>h</small>u <small>p</small>để <small>v</small>t<small>z</small>iế<small>p</small>n hà<small>p</small>nh <small>v</small>tố<small>v</small>t <small>y</small>l<small>h</small>uậ<small>p</small>n <small>i</small>vă<small>p</small>n. Tá<small>3</small>c <small>c</small>g<small>z</small>iả <small>3</small>cũ<small>p</small>n<small>c</small>g <small>p</small>x<small>z</small>i<small>p</small>n <small>3</small>cả<small>l</small>m ơ<small>p</small>n <small>c</small>g<small>z</small>i<small>x</small>a <small>p</small>đì<small>p</small>nh <small>i</small>và <small>@</small>bạ<small>p</small>n <small>@</small>bè <small>p</small>đã <small>y</small>l<small>h</small>uô<small>p</small>n ở <small>@</small>bê<small>p</small>n, <small>3</small>cổ <small>i</small>vũ <small>i</small>và <small>p</small>độ<small>p</small>n<small>c</small>g <small>i</small>v<small>z</small>iê<small>p</small>n <small>v</small>tá<small>3</small>c

<small>c</small>g<small>z</small>iả <small>p</small>nhữ<small>p</small>n<small>c</small>g <small>y</small>lú<small>3</small>c <small>o</small>khó <small>o</small>khă<small>p</small>n <small>p</small>để <small>3</small>có <small>v</small>thể <small>i</small>vượ<small>v</small>t q<small>h</small>u<small>x</small>a <small>i</small>và hoà<small>p</small>n <small>v</small>thà<small>p</small>nh <small>v</small>tố<small>v</small>t <small>y</small>l<small>h</small>uậ<small>p</small>n <small>i</small>vă<small>p</small>n <small>p</small>nà<small>m</small>y. X<small>z</small>i<small>p</small>n <small>3</small>châ<small>p</small>n <small>v</small>thà<small>p</small>nh <small>3</small>cả<small>l</small>m ơ<small>p</small>n./.

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 3</span><div class="page_container" data-page="3">

luận văn thạc sĩ

DA<small>l</small>NH <small>k</small>MỤC HÌ<small>l</small>NH VẼ ... <small>i</small>v DA<small>l</small>NH <small>k</small>MỤC BẢ<small>l</small>NG BIỂU ... <small>i</small>v<small>z</small>i<small>z</small>i DA<small>l</small>NH <small>k</small>MỤC TỪ <small>l</small>NGỮ VIẾT TẮT ... <small>i</small>v<small>z</small>i<small>z</small>i

1.1.2 H<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p ... 14

1.1.3 Hệ <small>v</small>thố<small>p</small>n<small>c</small>g <small>3</small>cá<small>3</small>c <small>3</small>chỉ <small>v</small>t<small>z</small>iê<small>h</small>u <small>p</small>đá<small>p</small>nh <small>c</small>g<small>z</small>iá h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh ... 18

1.1.4 <small>l</small>Nhữ<small>p</small>n<small>c</small>g <small>p</small>nhâ<small>p</small>n <small>v</small>tố ả<small>p</small>nh hưở<small>p</small>n<small>c</small>g <small>p</small>đế<small>p</small>n h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p ... 23

1.2 K<small>z</small>i<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>l</small>m <small>p</small>nâ<small>p</small>n<small>c</small>g <small>3</small>c<small>x</small>ao h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh ... 28

<b>1.2.1 Phươ</b><small>p</small>n<small>c</small>g hướ<small>p</small>n<small>c</small>g <small>p</small>nâ<small>p</small>n<small>c</small>g <small>3</small>c<small>x</small>ao h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small><b>g VKDE<small>e</small>r<small>e</small>ro<small>e</small>r! Boo<small>o</small>k<small>l</small>m<small>x</small>a<small>e</small>r<small>o</small>k <small>p</small>no<small>v</small>t <small>g</small>d<small>e</small>ef<small>z</small>i<small>p</small>n<small>e</small>e<small>g</small>d. </b>1.2.2 Tổ<small>p</small>n<small>c</small>g q<small>h</small>u<small>x</small>a<small>p</small>n <small>p</small>nhữ<small>p</small>n<small>c</small>g <small>p</small>n<small>c</small>gh<small>z</small>iê<small>p</small>n <small>3</small>cứ<small>h</small>u <small>3</small>có <small>y</small>l<small>z</small>iê<small>p</small>n q<small>h</small>u<small>x</small>a<small>p</small>n <small>p</small>đế<small>p</small>n <small>é</small>Đề <small>v</small>tà<small>z</small>i <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g VKD 28 CHƯƠ<small>l</small>NG 2 THỰC TRẠ<small>l</small>NG SỬ DỤ<small>l</small>NG VỐ<small>l</small>N KI<small>l</small>NH DOA<small>l</small>NH Ở CÔ<small>l</small>NG TY CỔ PHẦ<small>l</small>N QUẢ<small>l</small>N LÝ VÀ XÂY DỰ<small>l</small>NG GIAO THÔ<small>l</small>NG LẠ<small>l</small>NG SƠ<small>l</small>N. ... 30

2.1 Khá<small>z</small>i q<small>h</small>uá<small>v</small>t <small>3</small>ch<small>h</small>u<small>p</small>n<small>c</small>g <small>i</small>về <small>3</small>cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y Cổ <small>s</small>phầ<small>p</small>n Q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>và <small>p</small>xâ<small>m</small>y <small>g</small>dự<small>p</small>n<small>c</small>g <small>c</small>g<small>z</small>i<small>x</small>ao <small>v</small>thơ<small>p</small>n<small>c</small>g Lạ<small>p</small>n<small>c</small>g Sơ<small>p</small>n.30 2.1.1 Q<small>h</small> <small>v</small>t<small>e</small>rì<small>p</small>nh hì<small>p</small>nh <small>v</small>thà<small>p</small>nh <small>i</small>và <small>s</small>phá<small>v</small>t <small>v</small>t<small>e</small>r<small>z</small>iể<small>p</small>n ... 30

2.1.2 <small>é</small>Đặ<small>3</small>c <small>p</small>đ<small>z</small>iể<small>l</small>m hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a Cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>3</small>cổ <small>s</small>phầ<small>p</small>n q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>và <small>p</small>xâ<small>m</small>y <small>g</small>dự<small>p</small>n<small>c</small>g <small>c</small>g<small>z</small>i<small>x</small>ao <small>v</small>thô<small>p</small>n<small>c</small>g Lạ<small>p</small>n<small>c</small>g Sơ<small>p</small>n ... 31

2.1.3 Cơ <small>3</small>cấ<small>h</small>u <small>@</small>bộ <small>l</small>má<small>m</small>y q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>và <small>v</small>tổ <small>3</small>chứ<small>3</small>c <small>3</small>cơ<small>p</small>n<small>c</small>g <small>v</small>tá<small>3</small>c <small>o</small>kế <small>v</small>tố<small>p</small>n <small>i</small>và hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a Cơ<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y ... 32

2.1.4 Sơ <small>y</small>lượ<small>3</small>c <small>v</small>tì<small>p</small>nh hì<small>p</small>nh <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a Cơ<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>i</small>và<small>z</small>i <small>p</small>nă<small>l</small>m <small>c</small>gầ<small>p</small>n <small>p</small>đâ<small>m</small>y .. 35

2.2 <small>é</small>Đá<small>p</small>nh <small>c</small>g<small>z</small>iá h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>v</small>tạ<small>z</small>i <small>3</small>cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>3</small>cổ <small>s</small>phầ<small>p</small>n q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>và <small>p</small>xâ<small>m</small>y <small>g</small>dự<small>p</small>n<small>c</small>g <small>c</small>g<small>z</small>i<small>x</small>ao <small>v</small>thơ<small>p</small>n<small>c</small>g Lạ<small>p</small>n<small>c</small>g Sơ<small>p</small>n. ... 38

2.2.1 Vị<small>p</small>n<small>c</small>g q<small>h</small>u<small>x</small>a<small>m</small>y <small>3</small>củ<small>x</small>a <small>v</small>toà<small>p</small>n <small>@</small>bộ <small>i</small>vố<small>p</small>n ... 45

2.2.2 Cơ <small>3</small>cấ<small>h</small>u <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n ... 51

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 4</span><div class="page_container" data-page="4">

luận văn thạc sĩ

3.1 <small>é</small>Đị<small>p</small>nh hướ<small>p</small>n<small>c</small>g <small>s</small>phá<small>v</small>t <small>v</small>t<small>e</small>r<small>z</small>iể<small>p</small>n <small>3</small>củ<small>x</small>a <small>3</small>cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>c</small>g<small>z</small>i<small>x</small>a<small>z</small>i <small>p</small>đoạ<small>p</small>n (2017-2019) ... 71

3.2 <small>k</small>Mộ<small>v</small>t <small>l</small>số <small>c</small>g<small>z</small>iả<small>z</small>i <small>s</small>phá<small>s</small>p <small>p</small>nâ<small>p</small>n<small>c</small>g <small>3</small>c<small>x</small>ao h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>v</small>tạ<small>z</small>i <small>3</small>cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>3</small>cổ <small>s</small>phầ<small>p</small>n q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>và <small>p</small>xâ<small>m</small>y <small>g</small>dự<small>p</small>n<small>c</small>g <small>c</small>g<small>z</small>i<small>x</small>ao <small>v</small>thô<small>p</small>n<small>c</small>g Lạ<small>p</small>n<small>c</small>g Sơ<small>p</small>n. ... 74

3.2.1 Tă<small>p</small>n<small>c</small>g <small>3</small>cườ<small>p</small>n<small>c</small>g <small>3</small>cô<small>p</small>n<small>c</small>g <small>v</small>tá<small>3</small>c h<small>h</small>u<small>m</small>y <small>p</small>độ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh ... 74

3.2.2 G<small>z</small>iả<small>z</small>i <small>s</small>phá<small>s</small>p <small>p</small>nâ<small>p</small>n<small>c</small>g <small>3</small>c<small>x</small>ao h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh ... 77

3.3 K<small>z</small>iế<small>p</small>n <small>p</small>n<small>c</small>ghị <small>p</small>đố<small>z</small>i <small>i</small>vớ<small>z</small>i <small>l</small>Nhà <small>p</small>nướ<small>3</small>c ... 95

KẾT LUẬ<small>l</small>N ... 98

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 5</span><div class="page_container" data-page="5">

luận văn thạc sĩ

Hì<small>p</small>nh 2.3 : Tổ <small>3</small>chứ<small>3</small>c <small>@</small>bộ <small>l</small>má<small>m</small>y <small>o</small>kế <small>v</small>tố<small>p</small>n <small>3</small>cơ<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y Cơ<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>3</small>cổ <small>s</small>phầ<small>p</small>n q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>và <small>p</small>xâ<small>m</small>y <small>g</small>dự<small>p</small>n<small>c</small>g <small>c</small>g<small>z</small>i<small>x</small>ao <small>v</small>thơ<small>p</small>n<small>c</small>g Lạ<small>p</small>n<small>c</small>g Sơ<small>p</small>n ... 35

Hì<small>p</small>nh 2.4: B<small>z</small>iể<small>h</small>u <small>p</small>đồ <small>@</small>b<small>z</small>iế<small>p</small>n <small>p</small>độ<small>p</small>n<small>c</small>g <small>3</small>cá<small>3</small>c <small>3</small>chỉ <small>v</small>t<small>z</small>iê<small>h</small>u <small>s</small>phả<small>p</small>n á<small>p</small>nh h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>3</small>củ<small>x</small>a Cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>3</small>cổ <small>s</small>phầ<small>p</small>n q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>và <small>p</small>xâ<small>m</small>y <small>g</small>dự<small>p</small>n<small>c</small>g <small>c</small>g<small>z</small>i<small>x</small>ao <small>v</small>thô<small>p</small>n<small>c</small>g Lạ<small>p</small>n<small>c</small>g Sơ<small>p</small>n <small>c</small>g<small>z</small>i<small>x</small>a<small>z</small>i <small>p</small>đoạ<small>p</small>n 2014 -2016 ... 41

Hì<small>p</small>nh 2.5: Tì<small>p</small>nh hì<small>p</small>nh h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g VL<small>é</small>Đ <small>3</small>củ<small>x</small>a Cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>c</small>g<small>z</small>i<small>x</small>a<small>z</small>i <small>p</small>đoạ<small>p</small>n 2014-2016 ... 50

Hì<small>p</small>nh 2.6: Khả <small>p</small>nă<small>p</small>n<small>c</small>g <small>v</small>th<small>x</small>a<small>p</small>nh <small>v</small>tố<small>p</small>n <small>3</small>củ<small>x</small>a Cơ<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>c</small>g<small>z</small>i<small>x</small>a<small>z</small>i <small>p</small>đoạ<small>p</small>n 2014 -2016 ... 57

Hì<small>p</small>nh 2.6: Tì<small>p</small>nh hì<small>p</small>nh h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g VC<small>é</small>Đ <small>3</small>củ<small>x</small>a Cơ<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>c</small>g<small>z</small>i<small>x</small>a<small>z</small>i <small>p</small>đoạ<small>p</small>n 2014 -2016 ... 60

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 6</span><div class="page_container" data-page="6">

luận văn thạc sĩ

Bả<small>p</small>n<small>c</small>g 2.1: Kế<small>v</small>t q<small>h</small>uả hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a <small>3</small>cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>c</small>g<small>z</small>i<small>x</small>a<small>z</small>i <small>p</small>đoạ<small>p</small>n 2014 – 2016 ... 37

Bả<small>p</small>n<small>c</small>g 2.2: Chỉ <small>v</small>t<small>z</small>iê<small>h</small>u <small>p</small>đá<small>p</small>nh <small>c</small>g<small>z</small>iá h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a <small>3</small>cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>c</small>g<small>z</small>i<small>x</small>a<small>z</small>i <small>p</small>đoạ<small>p</small>n 2014 -2016 ... 40

Bả<small>p</small>n<small>c</small>g 2.3 Cơ <small>3</small>cấ<small>h</small>u <small>@</small>b<small>z</small>iế<small>p</small>n <small>p</small>độ<small>p</small>n<small>c</small>g Vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a Cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>3</small>cổ <small>s</small>phầ<small>p</small>n q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>và <small>p</small>xâ<small>m</small>y <small>g</small>dự<small>p</small>n<small>c</small>g <small>c</small>g<small>z</small>i<small>x</small>ao <small>v</small>thô<small>p</small>n<small>c</small>g Lạ<small>p</small>n<small>c</small>g Sơ<small>p</small>n ... 46

Bả<small>p</small>n<small>c</small>g 2.4: Cơ <small>3</small>cấ<small>h</small>u <small>@</small>b<small>z</small>iế<small>p</small>n <small>p</small>độ<small>p</small>n<small>c</small>g VL<small>é</small>Đ <small>3</small>củ<small>x</small>a Cơ<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>c</small>g<small>z</small>i<small>x</small>a<small>z</small>i <small>p</small>đoạ<small>p</small>n 2014-2016 ... 48

Bả<small>p</small>n<small>c</small>g 2.5: Tì<small>p</small>nh hì<small>p</small>nh <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g VL<small>é</small>Đ <small>3</small>củ<small>x</small>a <small>3</small>cơ<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>c</small>g<small>z</small>i<small>x</small>a<small>z</small>i <small>p</small>đoạ<small>p</small>n 2014 <small>p</small>đế<small>p</small>n 2016 ... 49

Bả<small>p</small>n<small>c</small>g 2.6: Cơ <small>3</small>cấ<small>h</small>u <small>v</small>tà<small>z</small>i <small>l</small>sả<small>p</small>n <small>3</small>củ<small>x</small>a <small>3</small>cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>c</small>g<small>z</small>i<small>x</small>a<small>z</small>i <small>p</small>đoạ<small>p</small>n 2014- 2016 ... 52

Bả<small>p</small>n<small>c</small>g 2.7: Cơ <small>3</small>cấ<small>h</small>u <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>3</small>củ<small>x</small>a <small>3</small>cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y CP QL <small>i</small>và <small>p</small>xâ<small>m</small>y <small>g</small>dự<small>p</small>n<small>c</small>g GT Lạ<small>p</small>n<small>c</small>g Sơ<small>p</small>n. ... 54

Bả<small>p</small>n<small>c</small>g 2.8: Tì<small>p</small>nh hì<small>p</small>nh <small>o</small>khả <small>p</small>nă<small>p</small>n<small>c</small>g <small>v</small>th<small>x</small>a<small>p</small>nh <small>v</small>tố<small>p</small>n <small>3</small>củ<small>x</small>a Cơ<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>c</small>g<small>z</small>i<small>x</small>a<small>z</small>i <small>p</small>đoạ<small>p</small>n 2014- 2016 ... 57

Bả<small>p</small>n<small>c</small>g 2.9: H<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g VC<small>é</small>Đ <small>3</small>củ<small>x</small>a <small>3</small>cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>c</small>g<small>z</small>i<small>x</small>a<small>z</small>i <small>p</small>đoạ<small>p</small>n 2014-2016 ... 59

Bả<small>p</small>n<small>c</small>g 2.10: Kế<small>v</small>t q<small>h</small>uả hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a Cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>c</small>g<small>z</small>i<small>x</small>a<small>z</small>i <small>p</small>đoạ<small>p</small>n 2014 -2016 ... 61

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 7</span><div class="page_container" data-page="7">

luận văn thạc sĩ

VKD Vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh SXKD Sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh KTTT K<small>z</small>i<small>p</small>nh <small>v</small>tế <small>v</small>thị <small>v</small>t<small>e</small>rườ<small>p</small>n<small>c</small>g TSHH Tà<small>z</small>i <small>l</small>sả<small>p</small>n hữ<small>h</small>u hì<small>p</small>nh TSVH Tà<small>z</small>i <small>l</small>sả<small>p</small>n <small>i</small>vơ hì<small>p</small>nh L<small>l</small>NST Lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n S<small>x</small>a<small>h</small>u <small>v</small>th<small>h</small>uế L<small>l</small>NTT Lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n <small>v</small>t<small>e</small>rướ<small>3</small>c <small>v</small>th<small>h</small>uế D<small>l</small>N Do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p

VL<small>é</small>Đ Vố<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 8</span><div class="page_container" data-page="8">

luận văn thạc sĩ

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 9</span><div class="page_container" data-page="9">

luận văn thạc sĩ

phầ<small>p</small>n Q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>và <small>p</small>xâ<small>m</small>y <small>g</small>dự<small>p</small>n<small>c</small>g <small>c</small>g<small>z</small>i<small>x</small>ao <small>v</small>thô<small>p</small>n<small>c</small>g Lạ<small>p</small>n<small>c</small>g Sơ<small>p</small>n, <small>é</small>Đư<small>x</small>a <small>e</small>r<small>x</small>a <small>3</small>cá<small>3</small>c <small>c</small>g<small>z</small>iả<small>z</small>i <small>s</small>phá<small>s</small>p <small>p</small>nâ<small>p</small>n<small>c</small>g <small>3</small>c<small>x</small>ao

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 10</span><div class="page_container" data-page="10">

luận văn thạc sĩ

h<small>z</small>iệ<small>h</small>u

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 11</span><div class="page_container" data-page="11">

luận văn thạc sĩ

q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>v</small>tạ<small>z</small>i Cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y Cổ <small>s</small>phầ<small>p</small>n Q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>và <small>p</small>xâ<small>m</small>y <small>g</small>dự<small>p</small>n<small>c</small>g <small>c</small>g<small>z</small>i<small>x</small>ao <small>v</small>thô<small>p</small>n<small>c</small>g Lạ<small>p</small>n<small>c</small>g Sơ<small>p</small>n

- <small>é</small>Đố<small>z</small>i <small>v</small>tượ<small>p</small>n<small>c</small>g <small>i</small>và <small>p</small>nộ<small>z</small>i <small>g</small>d<small>h</small>u<small>p</small>n<small>c</small>g <small>p</small>n<small>c</small>gh<small>z</small>iê<small>p</small>n <small>3</small>cứ<small>h</small>u: <small>é</small>Đố<small>z</small>i <small>v</small>tượ<small>p</small>n<small>c</small>g <small>i</small>và <small>p</small>nộ<small>z</small>i <small>g</small>d<small>h</small>u<small>p</small>n<small>c</small>g <small>p</small>n<small>c</small>gh<small>z</small>iê<small>p</small>n <small>3</small>cứ<small>h</small>u <small>3</small>củ<small>x</small>a <small>y</small>l<small>h</small>uậ<small>p</small>n <small>i</small>vă<small>p</small>n

<small>y</small>là h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>i</small>và <small>3</small>cá<small>3</small>c <small>i</small>vấ<small>p</small>n <small>p</small>đề <small>y</small>l<small>z</small>iê<small>p</small>n q<small>h</small>u<small>x</small>a<small>p</small>n - Về <small>o</small>khô<small>p</small>n<small>c</small>g <small>c</small>g<small>z</small>i<small>x</small>a<small>p</small>n: Cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>3</small>cổ <small>s</small>phầ<small>p</small>n q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>và <small>p</small>xâ<small>m</small>y <small>g</small>dự<small>p</small>n<small>c</small>g <small>c</small>g<small>z</small>i<small>x</small>ao <small>v</small>thô<small>p</small>n<small>c</small>g Lạ<small>p</small>n<small>c</small>g Sơ<small>p</small>n

- Về <small>v</small>thờ<small>z</small>i <small>c</small>g<small>z</small>i<small>x</small>a<small>p</small>n: <small>s</small>phâ<small>p</small>n <small>v</small>tí<small>3</small>ch h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a <small>3</small>cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>v</small>từ <small>p</small>nă<small>l</small>m 2014

<small>p</small>đế<small>p</small>n <small>p</small>nă<small>l</small>m 2016 <small>i</small>và <small>p</small>đư<small>x</small>a <small>e</small>r<small>x</small>a <small>s</small>phươ<small>p</small>n<small>c</small>g hướ<small>p</small>n<small>c</small>g <small>3</small>cho <small>3</small>cá<small>3</small>c <small>p</small>nă<small>l</small>m <small>v</small>t<small>z</small>iế<small>s</small>p <small>v</small>th<small>e</small>eo

<i>Phươ<small>p</small>n<small>c</small>g <small>s</small>phá<small>s</small>p <small>v</small>th<small>h</small>u <small>v</small>thậ<small>s</small>p <small>v</small>thô<small>p</small>n<small>c</small>g <small>v</small>t<small>z</small>i<small>p</small>n: Th</i><small>h</small>u <small>v</small>thậ<small>s</small>p <small>3</small>cá<small>3</small>c <small>l</small>số <small>y</small>l<small>z</small>iệ<small>h</small>u q<small>h</small>uá <small>o</small>khứ <small>i</small>và h<small>z</small>iệ<small>p</small>n <small>v</small>tạ<small>z</small>i <small>v</small>thô<small>p</small>n<small>c</small>g q<small>h</small>u<small>x</small>a

<small>3</small>cá<small>3</small>c Báo <small>3</small>cáo <small>v</small>tà<small>z</small>i <small>3</small>chí<small>p</small>nh <small>3</small>củ<small>x</small>a Cơ<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y q<small>h</small>u<small>x</small>a <small>3</small>cá<small>3</small>c <small>p</small>nă<small>l</small>m <small>p</small>để <small>p</small>nắ<small>l</small>m <small>p</small>đượ<small>3</small>c <small>3</small>cô<small>p</small>n<small>c</small>g <small>v</small>tá<small>3</small>c q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>và <small>l</small>sử

<small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>v</small>tạ<small>z</small>i Cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y Cổ <small>s</small>phầ<small>p</small>n Q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>và <small>p</small>xâ<small>m</small>y <small>g</small>dự<small>p</small>n<small>c</small>g <small>c</small>g<small>z</small>i<small>x</small>ao <small>v</small>thô<small>p</small>n<small>c</small>g Lạ<small>p</small>n<small>c</small>g Sơ<small>p</small>n. T<small>z</small>iế<small>s</small>p <small>p</small>xú<small>3</small>c <small>v</small>t<small>e</small>rự<small>3</small>c <small>v</small>t<small>z</small>iế<small>s</small>p <small>i</small>vớ<small>z</small>i <small>3</small>cá<small>3</small>c <small>p</small>nhâ<small>p</small>n <small>i</small>v<small>z</small>iê<small>p</small>n <small>s</small>phò<small>p</small>n<small>c</small>g <small>@</small>b<small>x</small>a<small>p</small>n, <small>s</small>phỏ<small>p</small>n<small>c</small>g <small>i</small>vấ<small>p</small>n <small>i</small>và <small>v</small>th<small>x</small>a<small>l</small>m <small>o</small>khảo ý

<small>o</small>k<small>z</small>iế<small>p</small>n <small>3</small>củ<small>x</small>a họ <small>p</small>nhằ<small>l</small>m <small>v</small>th<small>h</small>u <small>v</small>thậ<small>s</small>p <small>v</small>thê<small>l</small>m <small>v</small>thơ<small>p</small>n<small>c</small>g <small>v</small>t<small>z</small>i<small>p</small>n, <small>p</small>đá<small>p</small>nh <small>c</small>g<small>z</small>iá <small>3</small>chí<small>p</small>nh <small>p</small>xá<small>3</small>c hơ<small>p</small>n <small>i</small>vấ<small>p</small>n <small>p</small>đề q<small>h</small>uả<small>p</small>n <small>v</small>t<small>e</small>rị

<small>v</small>thự<small>3</small>c <small>v</small>t<small>e</small>rạ<small>p</small>n<small>c</small>g <small>3</small>cô<small>p</small>n<small>c</small>g <small>v</small>tá<small>3</small>c q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>và <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>v</small>tạ<small>z</small>i Cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y.

<i>Phươ<small>p</small>n<small>c</small>g <small>s</small>phá<small>s</small>p <small>l</small>so <small>l</small>sá<small>p</small>nh: So </i><small>l</small>sá<small>p</small>nh <small>v</small>th<small>e</small>eo <small>v</small>thờ<small>z</small>i <small>c</small>g<small>z</small>i<small>x</small>a<small>p</small>n (<small>c</small>g<small>z</small>iữ<small>x</small>a <small>o</small>kỳ <small>p</small>nà<small>m</small>y <small>i</small>vớ<small>z</small>i <small>o</small>kỳ <small>v</small>t<small>e</small>rướ<small>3</small>c, <small>c</small>g<small>z</small>iữ<small>x</small>a <small>v</small>thự<small>3</small>c

<small>v</small>tế <small>i</small>vớ<small>z</small>i <small>o</small>kế hoạ<small>3</small>ch) <small>p</small>để <small>@</small>b<small>z</small>iế<small>v</small>t <small>p</small>đượ<small>3</small>c <small>l</small>sự <small>v</small>th<small>x</small>a<small>m</small>y <small>p</small>đổ<small>z</small>i <small>i</small>về <small>v</small>tì<small>p</small>nh hì<small>p</small>nh <small>@</small>b<small>z</small>iế<small>p</small>n <small>p</small>độ<small>p</small>n<small>c</small>g <small>3</small>cá<small>3</small>c <small>3</small>chỉ <small>v</small>t<small>z</small>iê<small>h</small>u <small>o</small>k<small>z</small>i<small>p</small>nh <small>v</small>tế

<small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p; <small>l</small>so <small>l</small>sá<small>p</small>nh <small>v</small>th<small>e</small>eo <small>o</small>khô<small>p</small>n<small>c</small>g <small>c</small>g<small>z</small>i<small>x</small>a<small>p</small>n (<small>c</small>g<small>z</small>iữ<small>x</small>a <small>3</small>cơ <small>l</small>sở <small>v</small>thự<small>3</small>c <small>v</small>tậ<small>s</small>p <small>i</small>vớ<small>z</small>i <small>3</small>cá<small>3</small>c <small>g</small>do<small>x</small>a<small>p</small>nh

<small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>o</small>khá<small>3</small>c <small>3</small>cù<small>p</small>n<small>c</small>g <small>p</small>n<small>c</small>gà<small>p</small>nh, <small>c</small>g<small>z</small>iữ<small>x</small>a <small>3</small>cơ <small>l</small>sở <small>v</small>thự<small>3</small>c <small>v</small>tậ<small>s</small>p <small>i</small>vớ<small>z</small>i <small>l</small>mứ<small>3</small>c <small>v</small>t<small>e</small>r<small>h</small>u<small>p</small>n<small>c</small>g <small>@</small>bì<small>p</small>nh <small>p</small>n<small>c</small>gà<small>p</small>nh) <small>p</small>để <small>p</small>đá<small>p</small>nh

<small>c</small>g<small>z</small>iá <small>i</small>vị <small>v</small>thế <small>3</small>củ<small>x</small>a <small>p</small>đơ<small>p</small>n <small>i</small>vị <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>p</small>n<small>c</small>gà<small>p</small>nh <small>i</small>và <small>p</small>x<small>e</small>e<small>l</small>m <small>p</small>xé<small>v</small>t <small>p</small>nhữ<small>p</small>n<small>c</small>g <small>@</small>b<small>z</small>iế<small>p</small>n <small>p</small>độ<small>p</small>n<small>c</small>g <small>i</small>về <small>i</small>vố<small>p</small>n, <small>v</small>tà<small>z</small>i <small>l</small>sả<small>p</small>n <small>3</small>củ<small>x</small>a

<small>p</small>đơ<small>p</small>n <small>i</small>vị <small>y</small>là <small>s</small>phù hợ<small>s</small>p h<small>x</small>a<small>m</small>y <small>3</small>chư<small>x</small>a.

<i>Phươ<small>p</small>n<small>c</small>g <small>s</small>phá<small>s</small>p <small>v</small>tỷ <small>l</small>số: Th</i><small>z</small>iế<small>v</small>t <small>y</small>lậ<small>s</small>p <small>3</small>cá<small>3</small>c <small>v</small>tỷ <small>l</small>số <small>v</small>tà<small>z</small>i <small>3</small>chí<small>p</small>nh <small>3</small>cầ<small>p</small>n <small>v</small>th<small>z</small>iế<small>v</small>t <small>3</small>cho q<small>h</small> <small>v</small>t<small>e</small>rì<small>p</small>nh <small>v</small>t<small>e</small>rì<small>p</small>nh <small>p</small>đá<small>p</small>nh

<small>c</small>g<small>z</small>iá h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n, <small>v</small>tà<small>z</small>i <small>l</small>sả<small>p</small>n, <small>3</small>ch<small>z</small>i <small>s</small>phí, <small>g</small>do<small>x</small>a<small>p</small>nh <small>v</small>th<small>h</small>u, <small>y</small>lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n.

<i>Phươ<small>p</small>n<small>c</small>g <small>s</small>phá<small>s</small>p <small>s</small>phâ<small>p</small>n <small>v</small>tí<small>3</small>ch <small>p</small>đá<small>p</small>nh <small>c</small>g<small>z</small>iá: S</i><small>x</small>a<small>h</small>u <small>o</small>kh<small>z</small>i <small>v</small>th<small>h</small>u <small>v</small>thậ<small>s</small>p <small>l</small>số <small>y</small>l<small>z</small>iệ<small>h</small>u <small>3</small>cầ<small>p</small>n <small>v</small>t<small>z</small>iế<small>p</small>n hà<small>p</small>nh <small>s</small>phâ<small>p</small>n <small>v</small>tí<small>3</small>ch,

<small>3</small>ch<small>z</small>i<small>x</small>a <small>p</small>nhỏ <small>3</small>cá<small>3</small>c <small>i</small>vấ<small>p</small>n <small>p</small>đề <small>3</small>cầ<small>p</small>n <small>p</small>n<small>c</small>gh<small>z</small>iê<small>p</small>n <small>3</small>cứ<small>h</small>u <small>p</small>để <small>v</small>th<small>h</small>uậ<small>p</small>n <small>y</small>lợ<small>z</small>i <small>3</small>cho <small>i</small>v<small>z</small>iệ<small>3</small>c <small>s</small>phâ<small>p</small>n <small>v</small>tí<small>3</small>ch, <small>v</small>từ <small>p</small>đó <small>3</small>có <small>p</small>nhữ<small>p</small>n<small>c</small>g

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 12</span><div class="page_container" data-page="12">

luận văn thạc sĩ

<i>cổ <small>s</small>phầ<small>p</small>n q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>và <small>p</small>xâ<small>m</small>y <small>g</small>dự<small>p</small>n<small>c</small>g <small>c</small>g<small>z</small>i<small>x</small>ao <small>v</small>thô<small>p</small>n<small>c</small>g Lạ<small>p</small>n<small>c</small>g Sơ<small>p</small>n. </i>

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 13</span><div class="page_container" data-page="13">

luận văn thạc sĩ

<i><b>1.1.1 Vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p </b></i>

<i>1.1.1.1 Khá<small>z</small>i <small>p</small>n<small>z</small>iệ<small>l</small>m <small>i</small>về <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p </i>

L<small>h</small>uậ<small>v</small>t Do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>l</small>số 68 /2014/QH13 <small>p</small>đượ<small>3</small>c Q<small>h</small>uố<small>3</small>c hộ<small>z</small>i <small>p</small>nướ<small>3</small>c <small>3</small>cộ<small>p</small>n<small>c</small>g hò<small>x</small>a <small>p</small>xã hộ<small>z</small>i <small>3</small>chủ

<small>p</small>n<small>c</small>ghĩ<small>x</small>a V<small>z</small>iệ<small>v</small>t <small>l</small>N<small>x</small>a<small>l</small>m <small>v</small>thô<small>p</small>n<small>c</small>g q<small>h</small>u<small>x</small>a <small>p</small>nă<small>l</small>m 2014 q<small>h</small>u<small>m</small>y <small>p</small>đị<small>p</small>nh “Do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>y</small>là <small>v</small>tổ <small>3</small>chứ<small>3</small>c <small>o</small>k<small>z</small>i<small>p</small>nh <small>v</small>tế <small>3</small>có

<small>v</small>tê<small>p</small>n <small>e</small>r<small>z</small>iê<small>p</small>n<small>c</small>g, <small>3</small>có <small>v</small>tà<small>z</small>i <small>l</small>sả<small>p</small>n, <small>3</small>có <small>v</small>t<small>e</small>rụ <small>l</small>sở <small>c</small>g<small>z</small>i<small>x</small>ao <small>g</small>dị<small>3</small>ch ổ<small>p</small>n <small>p</small>đị<small>p</small>nh, <small>p</small>đượ<small>3</small>c <small>p</small>đă<small>p</small>n<small>c</small>g <small>o</small>kí <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>v</small>th<small>e</small>eo q<small>h</small>u<small>m</small>y

<small>p</small>đị<small>p</small>nh <small>3</small>củ<small>x</small>a <small>s</small>phá<small>s</small>p <small>y</small>l<small>h</small>uậ<small>v</small>t <small>p</small>nhằ<small>l</small>m <small>l</small>mụ<small>3</small>c <small>p</small>đí<small>3</small>ch <small>v</small>thự<small>3</small>c h<small>z</small>iệ<small>p</small>n <small>3</small>cá<small>3</small>c hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh”

Bấ<small>v</small>t <small>o</small>kì <small>l</small>mộ<small>v</small>t <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>l</small>m<small>h</small>uố<small>p</small>n <small>v</small>t<small>z</small>iế<small>p</small>n hà<small>p</small>nh hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>s</small>phả<small>z</small>i <small>3</small>cầ<small>p</small>n

<small>@</small>b<small>x</small>a <small>m</small>yế<small>h</small>u <small>v</small>tố: <small>p</small>đố<small>z</small>i <small>v</small>tượ<small>p</small>n<small>c</small>g <small>y</small>l<small>x</small>ao <small>p</small>độ<small>p</small>n<small>c</small>g, <small>v</small>tư <small>y</small>l<small>z</small>iệ<small>h</small>u <small>y</small>l<small>x</small>ao <small>p</small>độ<small>p</small>n<small>c</small>g <small>i</small>và <small>l</small>sứ<small>3</small>c <small>y</small>l<small>x</small>ao <small>p</small>độ<small>p</small>n<small>c</small>g. Q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t

<small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>y</small>là q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh <small>o</small>kế<small>v</small>t hợ<small>s</small>p <small>@</small>b<small>x</small>a <small>m</small>yế<small>h</small>u <small>v</small>tố <small>v</small>t<small>e</small>rê<small>p</small>n <small>p</small>để <small>v</small>tạo <small>e</small>r<small>x</small>a <small>l</small>sả<small>p</small>n <small>s</small>phẩ<small>l</small>m, <small>g</small>dị<small>3</small>ch <small>i</small>vụ.T<small>e</small>ro<small>p</small>n<small>c</small>g

<small>p</small>nề<small>p</small>n KTTT <small>p</small>để <small>3</small>có <small>p</small>đượ<small>3</small>c <small>3</small>cá<small>3</small>c <small>m</small>yế<small>h</small>u <small>v</small>tố <small>3</small>cầ<small>p</small>n <small>v</small>th<small>z</small>iế<small>v</small>t <small>p</small>đó <small>p</small>đị<small>z</small>i hỏ<small>z</small>i <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>s</small>phả<small>z</small>i <small>3</small>có <small>l</small>mộ<small>v</small>t

<small>y</small>lượ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>v</small>t<small>z</small>iề<small>p</small>n <small>v</small>tệ <small>p</small>nhấ<small>v</small>t <small>p</small>đị<small>p</small>nh, <small>y</small>lượ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>v</small>t<small>z</small>iề<small>p</small>n <small>v</small>tệ <small>p</small>nà<small>m</small>y <small>p</small>đượ<small>3</small>c <small>c</small>gọ<small>z</small>i <small>y</small>là VKD <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh

<small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p.

Vậ<small>m</small>y <small>3</small>có <small>v</small>thể h<small>z</small>iể<small>h</small><i>u: “Vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>y</small>là <small>@</small>b<small>z</small>iể<small>h</small>u h<small>z</small>iệ<small>p</small>n <small>@</small>bằ<small>p</small>n<small>c</small>g <small>v</small>t<small>z</small>iề<small>p</small>n <small>3</small>củ<small>x</small>a </i>

<i><small>v</small>toà<small>p</small>n <small>@</small>bộ <small>c</small>g<small>z</small>iá <small>v</small>t<small>e</small>rị <small>v</small>tà<small>z</small>i <small>l</small>sả<small>p</small>n <small>p</small>đượ<small>3</small>c h<small>h</small>u<small>m</small>y <small>p</small>độ<small>p</small>n<small>c</small>g, <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vào hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh </i>

- <small>é</small>Đặ<small>3</small>c <small>v</small>t<small>e</small>rư<small>p</small>n<small>c</small>g <small>3</small>cơ <small>@</small>bả<small>p</small>n <small>i</small>về VKD <small>3</small>củ<small>x</small>a Do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p

V<small>z</small>iệ<small>3</small>c q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>và <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g VKD <small>3</small>có ý <small>p</small>n<small>c</small>ghĩ<small>x</small>a q<small>h</small>u<small>x</small>a<small>p</small>n <small>v</small>t<small>e</small>rọ<small>p</small>n<small>c</small>g, ả<small>p</small>nh hưở<small>p</small>n<small>c</small>g <small>v</small>t<small>e</small>rự<small>3</small>c <small>v</small>t<small>z</small>iế<small>s</small>p <small>p</small>đế<small>p</small>n <small>l</small>sự

số<small>p</small>n<small>c</small>g <small>3</small>cò<small>p</small>n <small>3</small>củ<small>x</small>a Do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p. Do <small>p</small>đó, <small>p</small>để q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>và <small>p</small>nâ<small>p</small>n<small>c</small>g <small>3</small>c<small>x</small>ao h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>v</small>t<small>x</small>a

<small>s</small>phả<small>z</small>i <small>p</small>nâ<small>p</small>n<small>c</small>g <small>3</small>c<small>x</small>ao <small>p</small>nhậ<small>p</small>n <small>v</small>thứ<small>3</small>c <small>p</small>đầ<small>m</small>y <small>p</small>đủ <small>i</small>về <small>p</small>nhữ<small>p</small>n<small>c</small>g <small>p</small>đặ<small>3</small>c <small>v</small>t<small>e</small>rư<small>p</small>n<small>c</small>g <small>3</small>cơ <small>@</small>bả<small>p</small>n <small>3</small>củ<small>x</small>a VKD.

<i>Thứ <small>p</small>nhấ<small>v</small>t: Vố</i><small>p</small>n <small>p</small>đượ<small>3</small>c <small>@</small>b<small>z</small>iể<small>h</small>u h<small>z</small>iệ<small>p</small>n <small>@</small>bằ<small>p</small>n<small>c</small>g <small>l</small>mộ<small>v</small>t <small>y</small>lượ<small>p</small>n<small>c</small>g <small>c</small>g<small>z</small>iá <small>v</small>t<small>e</small>rị <small>p</small>nhấ<small>v</small>t <small>p</small>đị<small>p</small>nh <small>3</small>củ<small>x</small>a TSHH <small>i</small>và TSVH <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p.

Vố<small>p</small>n <small>3</small>chí<small>p</small>nh <small>y</small>là <small>@</small>b<small>z</small>iể<small>h</small>u h<small>z</small>iệ<small>p</small>n <small>i</small>về <small>l</small>mặ<small>v</small>t <small>c</small>g<small>z</small>iá <small>v</small>t<small>e</small>rị <small>3</small>củ<small>x</small>a <small>v</small>tà<small>z</small>i <small>l</small>sả<small>p</small>n <small>p</small>như: <small>l</small>má<small>m</small>y <small>l</small>mó<small>3</small>c <small>v</small>th<small>z</small>iế<small>v</small>t <small>@</small>bị, <small>p</small>n<small>c</small>g<small>h</small>u<small>m</small>yê<small>p</small>n <small>i</small>vậ<small>v</small>t

<small>y</small>l<small>z</small>iệ<small>h</small>u, <small>p</small>nhâ<small>p</small>n <small>3</small>cô<small>p</small>n<small>c</small>g <small>3</small>cho hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p. So<small>p</small>n<small>c</small>g <small>3</small>chỉ <small>3</small>có

<small>p</small>nhữ<small>p</small>n<small>c</small>g <small>v</small>tà<small>z</small>i <small>l</small>sả<small>p</small>n <small>3</small>có <small>c</small>g<small>z</small>iá <small>v</small>t<small>e</small>rị <small>i</small>và <small>c</small>g<small>z</small>iá <small>v</small>t<small>e</small>rị <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>s</small>phụ<small>3</small>c <small>i</small>vụ <small>3</small>cho hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g SXKD <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh

<small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>l</small>mớ<small>z</small>i <small>p</small>đượ<small>3</small>c <small>3</small>co<small>z</small>i <small>y</small>là <small>i</small>vố<small>p</small>n.

<i>Thứ h<small>x</small>a<small>z</small>i: Vố</i><small>p</small>n <small>s</small>phả<small>z</small>i <small>p</small>đượ<small>3</small>c <small>v</small>tí<small>3</small>ch <small>v</small>tụ, <small>v</small>tậ<small>s</small>p <small>v</small>t<small>e</small>r<small>h</small>u<small>p</small>n<small>c</small>g <small>p</small>đế<small>p</small>n <small>l</small>mộ<small>v</small>t <small>y</small>lượ<small>p</small>n<small>c</small>g <small>p</small>nhậ<small>v</small>t <small>p</small>đị<small>p</small>nh <small>p</small>để <small>p</small>đủ <small>@</small>bắ<small>v</small>t <small>p</small>đầ<small>h</small>u hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g SXKD

Vố<small>p</small>n <small>s</small>phả<small>z</small>i <small>p</small>đượ<small>3</small>c <small>v</small>tí<small>3</small>ch <small>v</small>tụ <small>i</small>và <small>v</small>tậ<small>s</small>p <small>v</small>t<small>e</small>r<small>h</small>u<small>p</small>n<small>c</small>g <small>p</small>đế<small>p</small>n <small>l</small>mộ<small>v</small>t <small>y</small>lượ<small>p</small>n<small>c</small>g <small>p</small>nhấ<small>v</small>t <small>p</small>đị<small>p</small>nh <small>l</small>mớ<small>z</small>i <small>3</small>có <small>v</small>thể <small>s</small>phá<small>v</small>t h<small>h</small>u<small>m</small>y

<small>p</small>đượ<small>3</small>c <small>v</small>tá<small>3</small>c <small>g</small>dụ<small>p</small>n<small>c</small>g, <small>c</small>g<small>z</small>iú<small>s</small>p <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>v</small>tồ<small>p</small>n <small>v</small>tạ<small>z</small>i, <small>s</small>phá<small>v</small>t <small>v</small>t<small>e</small>r<small>z</small>iể<small>p</small>n, <small>l</small>mở <small>e</small>rộ<small>p</small>n<small>c</small>g q<small>h</small>u<small>m</small>y <small>l</small>mơ SXKD.Vì

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 14</span><div class="page_container" data-page="14">

luận văn thạc sĩ

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 15</span><div class="page_container" data-page="15">

luận văn thạc sĩ

như<small>p</small>n<small>c</small>g <small>3</small>chư<small>x</small>a hẳ<small>p</small>n <small>3</small>có <small>v</small>t<small>z</small>iề<small>p</small>n <small>y</small>là <small>3</small>có <small>i</small>vố<small>p</small>n <small>l</small>mà <small>v</small>t<small>z</small>iề<small>p</small>n <small>3</small>chỉ <small>y</small>là <small>l</small>mộ<small>v</small>t <small>g</small>dạ<small>p</small>n<small>c</small>g <small>v</small>t<small>z</small>iề<small>l</small>m <small>p</small>nă<small>p</small>n<small>c</small>g <small>3</small>củ<small>x</small>a <small>i</small>vố<small>p</small>n. <small>é</small>Để

<small>@</small>b<small>z</small>iế<small>p</small>n <small>v</small>thà<small>p</small>nh <small>i</small>vố<small>p</small>n <small>v</small>t<small>z</small>iề<small>p</small>n <small>s</small>phả<small>z</small>i <small>p</small>đượ<small>3</small>c <small>p</small>đư<small>x</small>a <small>i</small>vào q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh SXKD <small>i</small>và <small>l</small>s<small>z</small>i<small>p</small>nh <small>y</small>lờ<small>z</small>i.T<small>e</small>ro<small>p</small>n<small>c</small>g q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 16</span><div class="page_container" data-page="16">

luận văn thạc sĩ

<i><b>1. Vố</b></i><b><small>p</small>n <small>3</small>cố <small>p</small>đị<small>p</small>nh(VC<small>é</small>Đ): </b><small>y</small>là <small>@</small>bộ <small>s</small>phậ<small>p</small>n <small>i</small>vố<small>p</small>n <small>p</small>đầ<small>h</small>u <small>v</small>tư ứ<small>p</small>n<small>c</small>g <small>v</small>t<small>e</small>rướ<small>3</small>c <small>i</small>về TSC<small>é</small>Đ. <small>é</small>Đặ<small>3</small>c <small>p</small>đ<small>z</small>iể<small>l</small>m <small>3</small>củ<small>x</small>a <small>p</small>nó

<small>y</small>là <small>3</small>ch<small>h</small>u <small>3</small>ch<small>h</small>u<small>m</small>yể<small>p</small>n <small>c</small>g<small>z</small>iá <small>v</small>t<small>e</small>rị <small>g</small>dầ<small>p</small>n <small>g</small>dầ<small>p</small>n <small>v</small>từ<small>p</small>n<small>c</small>g <small>s</small>phầ<small>p</small>n <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>p</small>nh<small>z</small>iề<small>h</small>u <small>3</small>ch<small>h</small>u <small>o</small>kì <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>i</small>và hồ<small>p</small>n

<small>v</small>thà<small>p</small>nh <small>l</small>mộ<small>v</small>t <small>i</small>vị<small>p</small>n<small>c</small>g <small>3</small>ch<small>h</small>u <small>3</small>ch<small>h</small>u<small>m</small>yể<small>p</small>n <small>o</small>kh<small>z</small>i <small>v</small>tá<small>z</small>i <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t <small>p</small>đượ<small>3</small>c TSC<small>é</small>Đ <small>i</small>về <small>l</small>mặ<small>v</small>t <small>c</small>g<small>z</small>iá <small>v</small>t<small>e</small>rị

T<small>e</small>ro<small>p</small>n<small>c</small>g q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh, <small>l</small>sự <small>i</small>vậ<small>p</small>n <small>p</small>độ<small>p</small>n<small>c</small>g <small>3</small>củ<small>x</small>a <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>3</small>cố <small>p</small>đị<small>p</small>nh <small>p</small>đượ<small>3</small>c <small>c</small>gắ<small>p</small>n

<small>y</small>l<small>z</small>iề<small>p</small>n <small>i</small>vớ<small>z</small>i hì<small>p</small>nh <small>v</small>thá<small>z</small>i <small>@</small>b<small>z</small>iể<small>h</small>u h<small>z</small>iệ<small>p</small>n <small>i</small>vậ<small>v</small>t <small>3</small>chấ<small>v</small>t <small>3</small>củ<small>x</small>a <small>p</small>nó <small>y</small>là <small>v</small>tà<small>z</small>i <small>l</small>sả<small>p</small>n <small>3</small>cố <small>p</small>đị<small>p</small>nh, <small>l</small>mà <small>p</small>đặ<small>3</small>c <small>p</small>đ<small>z</small>iể<small>l</small>m <small>3</small>củ<small>x</small>a <small>p</small>nó

<small>y</small>là <small>y</small>l<small>h</small>uâ<small>p</small>n <small>3</small>ch<small>h</small>u<small>m</small>yể<small>p</small>n <small>g</small>dầ<small>p</small>n <small>g</small>dầ<small>p</small>n <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>p</small>nh<small>z</small>iề<small>h</small>u <small>3</small>ch<small>h</small>u <small>o</small>kỳ <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t <small>i</small>và hồ<small>p</small>n <small>v</small>thà<small>p</small>nh <small>l</small>mộ<small>v</small>t <small>i</small>vị<small>p</small>n<small>c</small>g <small>v</small>t<small>h</small>uầ<small>p</small>n hồ<small>p</small>n <small>o</small>kh<small>z</small>i <small>v</small>tà<small>z</small>i <small>l</small>sả<small>p</small>n <small>3</small>cố <small>p</small>đị<small>p</small>nh hế<small>v</small>t <small>v</small>thờ<small>z</small>i <small>c</small>g<small>z</small>i<small>x</small>a<small>p</small>n <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g

Vì <small>v</small>thế VC<small>é</small>Đ <small>y</small>là hì<small>p</small>nh <small>v</small>thá<small>z</small>i <small>@</small>b<small>z</small>iể<small>h</small>u h<small>z</small>iệ<small>p</small>n <small>@</small>bằ<small>p</small>n<small>c</small>g <small>v</small>t<small>z</small>iề<small>p</small>n <small>3</small>củ<small>x</small>a TSCD <small>p</small>đượ<small>3</small>c <small>v</small>th<small>x</small>a<small>l</small>m <small>c</small>g<small>z</small>i<small>x</small>a <small>i</small>vào <small>3</small>ch<small>h</small>u <small>o</small>kỳ

<small>é</small>Để <small>v</small>th<small>h</small>uậ<small>p</small>n <small>v</small>t<small>z</small>iệ<small>p</small>n <small>3</small>cho <small>i</small>v<small>z</small>iệ<small>3</small>c q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>và <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g TSC<small>é</small>Đ, <small>p</small>n<small>c</small>gườ<small>z</small>i <small>v</small>t<small>x</small>a <small>s</small>phâ<small>p</small>n <small>3</small>ch<small>z</small>i<small>x</small>a <small>v</small>toà<small>p</small>n <small>@</small>bộ TSC<small>é</small>Đ

<small>v</small>th<small>e</small>eo <small>p</small>nhữ<small>p</small>n<small>c</small>g <small>v</small>t<small>z</small>iê<small>h</small>u <small>v</small>thứ<small>3</small>c <small>p</small>nhấ<small>v</small>t <small>p</small>đị<small>p</small>nh. Thô<small>p</small>n<small>c</small>g <small>v</small>thườ<small>p</small>n<small>c</small>g <small>3</small>có <small>p</small>nhữ<small>p</small>n<small>c</small>g <small>3</small>cá<small>3</small>ch <small>s</small>phâ<small>p</small>n <small>y</small>loạ<small>z</small>i <small>l</small>s<small>x</small>a<small>h</small>u: + Că<small>p</small>n <small>3</small>cứ <small>i</small>vào hì<small>p</small>nh <small>v</small>thá<small>z</small>i <small>@</small>b<small>z</small>iể<small>h</small>u h<small>z</small>iệ<small>p</small>n TSC<small>é</small>Đ <small>c</small>gồ<small>l</small>m:

- TSC<small>é</small>Đ hữ<small>h</small>u hì<small>p</small>nh - TSC<small>é</small>Đ <small>i</small>vơ hì<small>p</small>nh

Cá<small>3</small>ch <small>s</small>phâ<small>p</small>n <small>y</small>loạ<small>z</small>i <small>p</small>nà<small>m</small>y <small>c</small>g<small>z</small>iú<small>s</small>p <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>v</small>thấ<small>m</small>y <small>p</small>đượ<small>3</small>c <small>3</small>cơ <small>3</small>cấ<small>h</small>u <small>p</small>đầ<small>h</small>u <small>v</small>tư <small>i</small>vào TSC<small>é</small>Đ hữ<small>h</small>u hì<small>p</small>nh

và <small>i</small>vơ hì<small>p</small>nh.Từ <small>p</small>đó <small>y</small>lự<small>x</small>a <small>3</small>chọ<small>p</small>n <small>3</small>cá<small>3</small>c q<small>h</small>u<small>m</small>yế<small>v</small>t <small>p</small>đị<small>p</small>nh <small>p</small>đầ<small>h</small>u <small>v</small>tư hoặ<small>3</small>c <small>p</small>đ<small>z</small>iề<small>h</small>u <small>3</small>chỉ<small>p</small>nh <small>3</small>cơ <small>3</small>cấ<small>h</small>u <small>p</small>đầ<small>h</small>u <small>v</small>tư <small>l</small>s<small>x</small>ao

<small>3</small>cho <small>s</small>phù hợ<small>s</small>p <small>i</small>và <small>3</small>có h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>p</small>nhấ<small>v</small>t.

+ Că<small>p</small>n <small>3</small>cứ <small>i</small>vào <small>l</small>mụ<small>3</small>c <small>p</small>đí<small>3</small>ch <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g TSC<small>é</small>Đ <small>c</small>gồ<small>l</small>m: - TSC<small>é</small>Đ <small>g</small>dù<small>p</small>n<small>c</small>g <small>3</small>cho <small>l</small>mụ<small>3</small>c <small>p</small>đí<small>3</small>ch <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh

- TSC<small>é</small>Đ <small>g</small>dù<small>p</small>n<small>c</small>g <small>3</small>cho <small>l</small>mụ<small>3</small>c <small>p</small>đí<small>3</small>ch <small>s</small>phú<small>3</small>c <small>y</small>lợ<small>z</small>i, hà<small>p</small>nh <small>3</small>chí<small>p</small>nh <small>l</small>sự <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p, <small>x</small>a<small>p</small>n <small>p</small>n<small>z</small>i<small>p</small>nh q<small>h</small>uố<small>3</small>c <small>s</small>phò<small>p</small>n<small>c</small>g… - TSC<small>é</small>Đ <small>@</small>bảo q<small>h</small>uả<small>p</small>n hộ, <small>3</small>cấ<small>v</small>t <small>c</small>g<small>z</small>iữ hộ

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 17</span><div class="page_container" data-page="17">

luận văn thạc sĩ

s<small>x</small>ao <small>3</small>cho <small>3</small>có h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>p</small>nhấ<small>v</small>t.

+ Că<small>p</small>n <small>3</small>cứ <small>i</small>vào <small>3</small>cô<small>p</small>n<small>c</small>g <small>g</small>dụ<small>p</small>n<small>c</small>g <small>o</small>k<small>z</small>i<small>p</small>nh <small>v</small>tế TSC<small>é</small>Đ <small>c</small>gồ<small>l</small>m: - <small>l</small>Nhà <small>3</small>cử<small>x</small>a, <small>i</small>vậ<small>v</small>t <small>o</small>k<small>z</small>iế<small>p</small>n <small>v</small>t<small>e</small>rú<small>3</small>c

- TSC<small>é</small>Đ <small>o</small>khô<small>p</small>n<small>c</small>g <small>3</small>cầ<small>p</small>n <small>g</small>dù<small>p</small>n<small>c</small>g <small>3</small>chờ <small>v</small>th<small>x</small>a<small>p</small>nh <small>y</small>lý

Cá<small>3</small>ch <small>s</small>phâ<small>p</small>n <small>y</small>loạ<small>z</small>i <small>p</small>nà<small>m</small>y <small>3</small>cho <small>v</small>thấ<small>m</small>y <small>l</small>mứ<small>3</small>c <small>p</small>độ <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>3</small>có h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>3</small>cá<small>3</small>c TSC<small>é</small>Đ <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p

như <small>v</small>thế <small>p</small>nào.Từ <small>p</small>đó <small>3</small>có <small>@</small>b<small>z</small>iệ<small>p</small>n <small>s</small>phá<small>s</small>p <small>p</small>nâ<small>p</small>n<small>c</small>g <small>3</small>c<small>x</small>aoh<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>3</small>củ<small>x</small>a TSC<small>é</small>Đ.

Chí<small>p</small>nh <small>i</small>vì VC<small>é</small>Đ <small>3</small>có <small>p</small>đặ<small>3</small>c <small>p</small>đ<small>z</small>iể<small>l</small>m <small>y</small>l<small>h</small><small>p</small>n <small>3</small>ch<small>h</small>u<small>m</small>yể<small>p</small>n <small>p</small>như <small>v</small>t<small>e</small>rê<small>p</small>n <small>p</small>nê<small>p</small>n <small>i</small>v<small>z</small>iệ<small>3</small>c <small>v</small>tổ <small>3</small>chứ<small>3</small>c <small>i</small>và <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g VC<small>é</small>Đ

tà<small>z</small>i <small>l</small>sả<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g <small>y</small>lư<small>h</small>u <small>v</small>thô<small>p</small>n<small>c</small>g.

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 18</span><div class="page_container" data-page="18">

luận văn thạc sĩ

- Tà<small>z</small>i <small>l</small>sả<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t: <small>c</small>gồ<small>l</small>m <small>l</small>mộ<small>v</small>t <small>@</small>bộ <small>s</small>phậ<small>p</small>n <small>y</small>là <small>p</small>nhữ<small>p</small>n<small>c</small>g <small>i</small>vậ<small>v</small>t <small>v</small>tư <small>g</small>dự <small>v</small>t<small>e</small>rữ <small>p</small>để <small>p</small>đả<small>l</small>m <small>@</small>bảo

<small>3</small>cho q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t <small>p</small>đượ<small>3</small>c <small>y</small>l<small>z</small>iê<small>p</small>n <small>v</small>tụ<small>3</small>c <small>p</small>như <small>p</small>n<small>c</small>g<small>h</small>u<small>m</small>yê<small>p</small>n <small>i</small>vậ<small>v</small>t <small>y</small>l<small>z</small>iệ<small>h</small>u <small>3</small>chí<small>p</small>nh, <small>i</small>vậ<small>v</small>t <small>y</small>l<small>z</small>iệ<small>h</small>u <small>s</small>phụ, <small>p</small>nh<small>z</small>iê<small>p</small>n

<small>y</small>l<small>z</small>iệ<small>h</small>u… <small>i</small>và <small>l</small>mộ<small>v</small>t <small>@</small>bộ <small>s</small>phậ<small>p</small>n <small>p</small>nhữ<small>p</small>n<small>c</small>g <small>l</small>sả<small>p</small>n <small>s</small>phẩ<small>l</small>m <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t <small>p</small>như: <small>l</small>sả<small>p</small>n <small>s</small>phẩ<small>l</small>m <small>g</small>dở

- Tà<small>z</small>i <small>l</small>sả<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g <small>y</small>lư<small>h</small>u <small>v</small>thô<small>p</small>n<small>c</small>g: <small>y</small>là <small>p</small>nhữ<small>p</small>n<small>c</small>g <small>v</small>tà<small>z</small>i <small>l</small>sả<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g <small>p</small>nằ<small>l</small>m <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh <small>y</small>lư<small>h</small>u

<small>v</small>thô<small>p</small>n<small>c</small>g <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p: <small>v</small>thà<small>p</small>nh <small>s</small>phẩ<small>l</small>m <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>o</small>kho <small>3</small>chờ <small>v</small>t<small>z</small>iê<small>h</small>u <small>v</small>thụ, <small>i</small>vố<small>p</small>n <small>@</small>bằ<small>p</small>n<small>c</small>g <small>v</small>t<small>z</small>iề<small>p</small>n, <small>i</small>vố<small>p</small>n

<small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>v</small>th<small>x</small>a<small>p</small>nh <small>v</small>toá<small>p</small>n…

<small>é</small>Để <small>p</small>đả<small>l</small>m <small>@</small>bảo <small>3</small>cho q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh SXKD <small>p</small>đượ<small>3</small>c <small>v</small>t<small>z</small>iế<small>p</small>n hà<small>p</small>nh <small>v</small>thườ<small>p</small>n<small>c</small>g <small>p</small>x<small>h</small>u<small>m</small>yê<small>p</small>n, <small>y</small>l<small>z</small>iê<small>p</small>n <small>v</small>tụ<small>3</small>c <small>p</small>đò<small>z</small>i hỏ<small>z</small>i

<small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>s</small>phả<small>z</small>i <small>3</small>có <small>l</small>mộ<small>v</small>t <small>y</small>lượ<small>p</small>n<small>c</small>g <small>v</small>tà<small>z</small>i <small>l</small>sả<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g <small>p</small>nhấ<small>v</small>t <small>p</small>đị<small>p</small>nh. Do <small>p</small>đó, <small>p</small>để hì<small>p</small>nh <small>v</small>thà<small>p</small>nh

<small>p</small>nê<small>p</small>n <small>3</small>cá<small>3</small>c <small>v</small>tà<small>z</small>i <small>l</small>sả<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>s</small>phả<small>z</small>i ứ<small>p</small>n<small>c</small>g <small>e</small>r<small>x</small>a <small>l</small>mộ<small>v</small>t <small>l</small>số <small>i</small>vố<small>p</small>n <small>v</small>t<small>z</small>iề<small>p</small>n <small>v</small>tệ <small>p</small>nhấ<small>v</small>t <small>p</small>đị<small>p</small>nh <small>p</small>đầ<small>h</small>u

<small>v</small>tư <small>i</small>vào <small>3</small>cá<small>3</small>c <small>v</small>tà<small>z</small>i <small>l</small>sả<small>p</small>n <small>p</small>đó. Số <small>i</small>vố<small>p</small>n <small>p</small>nà<small>m</small>y <small>p</small>đượ<small>3</small>c <small>c</small>gọ<small>z</small>i <small>y</small>là <small>i</small>vố<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p. + <small>é</small>Đặ<small>3</small>c <small>p</small>đ<small>z</small>iể<small>l</small>m <small>3</small>ch<small>h</small>u <small>3</small>ch<small>h</small>u<small>m</small>yể<small>p</small>n <small>3</small>củ<small>x</small>a VL<small>é</small>Đ

T<small>e</small>ro<small>p</small>n<small>c</small>g q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh <small>v</small>th<small>x</small>a<small>l</small>m <small>c</small>g<small>z</small>i<small>x</small>a <small>i</small>vào H<small>é</small>ĐKD, <small>g</small>do <small>@</small>bị <small>3</small>ch<small>z</small>i <small>s</small>phố<small>z</small>i <small>@</small>bở<small>z</small>i <small>p</small>nhữ<small>p</small>n<small>c</small>g <small>p</small>đặ<small>3</small>c <small>p</small>đ<small>z</small>iể<small>l</small>m <small>3</small>củ<small>x</small>a TSL<small>é</small>Đ

<small>p</small>nê<small>p</small>n VL<small>é</small>Đ <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>3</small>có <small>p</small>nhữ<small>p</small>n<small>c</small>g <small>p</small>đặ<small>3</small>c <small>p</small>đ<small>z</small>iể<small>l</small>m <small>l</small>s<small>x</small>a<small>h</small>u:

- VL<small>é</small>Đ <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g q<small>h</small> <small>v</small>t<small>e</small>rì<small>p</small>nh <small>3</small>ch<small>h</small>u <small>3</small>ch<small>h</small>u<small>m</small>yể<small>p</small>n <small>y</small>l<small>h</small><small>p</small>n <small>v</small>th<small>x</small>a<small>m</small>y <small>p</small>đổ<small>z</small>i hì<small>p</small>nh <small>v</small>thá<small>z</small>i <small>@</small>b<small>z</small>iể<small>h</small>u h<small>z</small>iệ<small>p</small>n.

Chẳ<small>p</small>n<small>c</small>g hạ<small>p</small>n <small>i</small>vớ<small>z</small>i <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t, VL<small>é</small>Đ <small>3</small>ch<small>h</small>u<small>m</small>yể<small>p</small>n <small>p</small>đổ<small>z</small>i <small>v</small>từ hì<small>p</small>nh <small>v</small>thá<small>z</small>i <small>v</small>t<small>z</small>iề<small>p</small>n <small>l</small>s<small>x</small>a<small>p</small>n<small>c</small>g hì<small>p</small>nh

<i><small>p</small>nhằ<small>l</small>m <small>p</small>đả<small>l</small>m <small>@</small>bảo <small>3</small>cho q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>g</small>d<small>z</small>iễ<small>p</small>n <small>e</small>r<small>x</small>a <small>v</small>thườ<small>p</small>n<small>c</small>g <small>p</small>x<small>h</small>u<small>m</small>yê<small>p</small>n, </i>

<i><small>y</small>l<small>z</small>iê<small>p</small>n <small>v</small>tụ<small>3</small>c. VL<small>é</small>Đ <small>3</small>ch<small>h</small>u <small>3</small>ch<small>h</small>u<small>m</small>yể<small>p</small>n <small>c</small>g<small>z</small>iá <small>v</small>t<small>e</small>rị <small>v</small>toà<small>p</small>n <small>@</small>bộ <small>p</small>n<small>c</small>g<small>x</small>a<small>m</small>y <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>l</small>mộ<small>v</small>t <small>y</small>lầ<small>p</small>n <small>i</small>và <small>p</small>đượ<small>3</small>c <small>v</small>th<small>h</small>u hồ<small>z</small>i <small>v</small>tồ<small>p</small>n </i>

<i><small>@</small>bộ, hồ<small>p</small>n <small>v</small>thà<small>p</small>nh <small>l</small>mộ<small>v</small>t <small>i</small>vị<small>p</small>n<small>c</small>g <small>y</small>l<small>h</small><small>p</small>n <small>3</small>ch<small>h</small>u<small>m</small>yể<small>p</small>n <small>o</small>kh<small>z</small>i <small>o</small>kế<small>v</small>t <small>v</small>thú<small>3</small>c <small>l</small>mộ<small>v</small>t <small>3</small>ch<small>h</small>u <small>o</small>kỳ <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh. </i>

+ Phâ<small>p</small>n <small>y</small>loạ<small>z</small>i VL<small>é</small>Đ

Tù<small>m</small>y <small>v</small>th<small>e</small>eo <small>m</small>yê<small>h</small>u <small>3</small>cầ<small>h</small>u q<small>h</small>uả<small>p</small>n <small>y</small>lý, VL<small>é</small>Đ <small>3</small>có <small>v</small>thể <small>p</small>đượ<small>3</small>c <small>s</small>phâ<small>p</small>n <small>y</small>loạ<small>z</small>i <small>v</small>th<small>e</small>eo <small>p</small>nh<small>z</small>iề<small>h</small>u <small>v</small>t<small>z</small>iê<small>h</small>u <small>v</small>thứ<small>3</small>c <small>o</small>khá<small>3</small>c <small>p</small>nh<small>x</small>a<small>h</small>u

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 19</span><div class="page_container" data-page="19">

luận văn thạc sĩ

- Că<small>p</small>n <small>3</small>cứ <small>i</small>vào hì<small>p</small>nh <small>v</small>thá<small>z</small>i <small>@</small>b<small>z</small>iể<small>h</small>u h<small>z</small>iệ<small>p</small>n <small>3</small>củ<small>x</small>a VL<small>é</small>Đ <small>c</small>gồ<small>l</small>m:

- Vố<small>p</small>n <small>@</small>bằ<small>p</small>n<small>c</small>g <small>v</small>t<small>z</small>iề<small>p</small>n <small>i</small>và <small>3</small>cá<small>3</small>c <small>o</small>khoả<small>p</small>n <small>s</small>phả<small>z</small>i <small>v</small>th<small>h</small>u: <small>v</small>t<small>z</small>iề<small>p</small>n <small>l</small>mặ<small>v</small>t <small>v</small>tồ<small>p</small>n q<small>h</small>uỹ, <small>v</small>t<small>z</small>iề<small>p</small>n <small>c</small>gử<small>z</small>i <small>p</small>n<small>c</small>gâ<small>p</small>n hà<small>p</small>n<small>c</small>g, <small>i</small>vố<small>p</small>n

và <small>o</small>khả <small>p</small>nă<small>p</small>n<small>c</small>g <small>v</small>th<small>x</small>a<small>p</small>nh <small>v</small>toá<small>p</small>n <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p.

+ Că<small>p</small>n <small>3</small>cứ <small>i</small>vào <small>i</small>v<small>x</small>a<small>z</small>i <small>v</small>t<small>e</small>rò <small>3</small>củ<small>x</small>a VL<small>é</small>Đ <small>p</small>đố<small>z</small>i <small>i</small>vớ<small>z</small>i hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g SXKD <small>v</small>thì VL<small>é</small>Đ <small>@</small>b<small>x</small>ao <small>c</small>gồ<small>l</small>m: - VL<small>é</small>Đ <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>o</small>khâ<small>h</small>u <small>g</small>dự <small>v</small>t<small>e</small>rữ <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t <small>@</small>b<small>x</small>ao <small>c</small>gồ<small>l</small>m: <small>p</small>n<small>c</small>g<small>h</small>u<small>m</small>yê<small>p</small>n <small>i</small>vậ<small>v</small>t <small>y</small>l<small>z</small>iệ<small>h</small>u, <small>i</small>vố<small>p</small>n <small>p</small>nh<small>z</small>iê<small>p</small>n <small>y</small>l<small>z</small>iệ<small>h</small>u, <small>i</small>vố<small>p</small>n

- VL<small>é</small>Đ <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>o</small>khâ<small>h</small>u <small>y</small>lư<small>h</small>u <small>v</small>thô<small>p</small>n<small>c</small>g: <small>c</small>g<small>z</small>iá <small>v</small>t<small>e</small>rị <small>v</small>thà<small>p</small>nh <small>s</small>phẩ<small>l</small>m, <small>i</small>vố<small>p</small>n <small>@</small>bằ<small>p</small>n<small>c</small>g <small>v</small>t<small>z</small>iề<small>p</small>n…

- Vố<small>p</small>n <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>v</small>th<small>x</small>a<small>p</small>nh <small>v</small>toá<small>p</small>n: <small>c</small>gồ<small>l</small>m <small>3</small>cá<small>3</small>c <small>o</small>khoả<small>p</small>n <small>s</small>phả<small>z</small>i <small>v</small>th<small>h</small>u, <small>v</small>tạ<small>l</small>m ứ<small>p</small>n<small>c</small>g <small>s</small>phá<small>v</small>t <small>l</small>s<small>z</small>i<small>p</small>nh <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g q<small>h</small>uá

t<small>e</small>rì<small>p</small>nh <small>l</small>m<small>h</small>u<small>x</small>a hà<small>p</small>n<small>c</small>g

- Vố<small>p</small>n <small>p</small>đầ<small>h</small>u <small>v</small>tư <small>p</small>n<small>c</small>gắ<small>p</small>n hạ<small>p</small>n: <small>p</small>đầ<small>h</small>u <small>v</small>tư <small>i</small>về <small>3</small>chứ<small>p</small>n<small>c</small>g <small>o</small>khoá<small>p</small>n, <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>3</small>cho <small>i</small>v<small>x</small>a<small>m</small>y

Cá<small>3</small>ch <small>s</small>phâ<small>p</small>n <small>y</small>loạ<small>z</small>i <small>p</small>nà<small>m</small>y <small>3</small>cho <small>v</small>thấ<small>m</small>y <small>i</small>v<small>x</small>a<small>z</small>i <small>v</small>t<small>e</small>rò <small>i</small>và <small>l</small>sự <small>s</small>phâ<small>p</small>n <small>@</small>bổ <small>3</small>củ<small>x</small>a VL<small>é</small>Đ <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>v</small>từ<small>p</small>n<small>c</small>g <small>o</small>khâ<small>h</small>u <small>3</small>củ<small>x</small>a q<small>h</small> <small>v</small>t<small>e</small>rì<small>p</small>nh SXKD.Từ <small>p</small>đó <small>@</small>b<small>z</small>iệ<small>p</small>n <small>s</small>phá<small>s</small>p <small>p</small>đ<small>z</small>iề<small>h</small>u <small>3</small>chỉ<small>p</small>nh <small>3</small>cơ <small>3</small>cấ<small>h</small>u VL<small>é</small>Đ hợ<small>s</small>p <small>y</small>lý <small>l</small>s<small>x</small>ao <small>3</small>cho <small>3</small>có h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>p</small>nhấ<small>v</small>t. <small>k</small>Mụ<small>3</small>c <small>v</small>t<small>z</small>iê<small>h</small>u q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>l</small>s<small>x</small>ao <small>3</small>cho <small>o</small>kế<small>v</small>t <small>3</small>cấ<small>h</small>u <small>3</small>củ<small>x</small>a VL<small>é</small>Đ <small>p</small>đượ<small>3</small>c hợ<small>s</small>p <small>y</small>lý <small>i</small>và <small>v</small>tă<small>p</small>n<small>c</small>g <small>p</small>đượ<small>3</small>c <small>v</small>tố<small>3</small>c

nâ<small>p</small>n<small>c</small>g <small>3</small>c<small>x</small>ao h<small>z</small>iệ<small>h</small>u q<small>h</small>uả SXKD <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 20</span><div class="page_container" data-page="20">

luận văn thạc sĩ

<i>1.1.1.3 V<small>x</small>a<small>z</small>i <small>v</small>t<small>e</small>rò <small>3</small>củ<small>x</small>a <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh </i>

Nề<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>v</small>tế <small>v</small>thị <small>v</small>t<small>e</small>rườ<small>p</small>n<small>c</small>g <small>v</small>thự<small>3</small>c <small>l</small>sự <small>y</small>là <small>l</small>mô<small>z</small>i <small>v</small>t<small>e</small>rườ<small>p</small>n<small>c</small>g <small>p</small>để <small>3</small>cho VKD <small>@</small>bộ<small>3</small>c <small>y</small>lộ <small>i</small>và <small>s</small>phá<small>v</small>t h<small>h</small>u<small>m</small>y <small>i</small>v<small>x</small>a<small>z</small>i

<small>v</small>t<small>e</small>rò <small>3</small>củ<small>x</small>a <small>p</small>nó.T<small>e</small>ro<small>p</small>n<small>c</small>g <small>3</small>cơ <small>3</small>chế <small>v</small>thị <small>v</small>t<small>e</small>rườ<small>p</small>n<small>c</small>g VKD <small>3</small>có <small>v</small>tầ<small>l</small>m q<small>h</small>u<small>x</small>a<small>p</small>n <small>v</small>t<small>e</small>rọ<small>p</small>n<small>c</small>g <small>p</small>đặ<small>3</small>c <small>@</small>b<small>z</small>iệ<small>v</small>t:

- T<small>e</small>ro<small>p</small>n<small>c</small>g q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh SXKD, <small>i</small>vố<small>p</small>n <small>p</small>đó<small>p</small>n<small>c</small>g <small>i</small>v<small>x</small>a<small>z</small>i <small>v</small>t<small>e</small>rị <small>@</small>bảo <small>p</small>đả<small>l</small>m <small>3</small>cho hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g SXKD <small>p</small>đượ<small>3</small>c

<small>v</small>t<small>z</small>iế<small>p</small>n hà<small>p</small>nh <small>v</small>th<small>e</small>eo <small>l</small>mụ<small>3</small>c <small>p</small>đí<small>3</small>ch <small>p</small>đã <small>p</small>đị<small>p</small>nh. <small>l</small>Nó <small>y</small>là <small>l</small>mộ<small>v</small>t <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>3</small>cá<small>3</small>c <small>m</small>yế<small>h</small>u <small>v</small>tố <small>p</small>đầ<small>h</small>u <small>i</small>vào <small>3</small>cơ <small>@</small>bả<small>p</small>n <small>3</small>củ<small>x</small>a <small>l</small>sả<small>p</small>n

<small>p</small>x<small>h</small>uấ<small>v</small>t: <small>i</small>vố<small>p</small>n, <small>y</small>l<small>x</small>ao <small>p</small>độ<small>p</small>n<small>c</small>g, <small>v</small>tà<small>z</small>i <small>p</small>n<small>c</small>g<small>h</small>u<small>m</small>yê<small>p</small>n <small>i</small>và <small>o</small>kỹ <small>v</small>th<small>h</small>uậ<small>v</small>t <small>3</small>cô<small>p</small>n<small>c</small>g <small>p</small>n<small>c</small>ghệ. Vì <small>i</small>vậ<small>m</small>y <small>i</small>vố<small>p</small>n <small>p</small>đượ<small>3</small>c <small>3</small>co<small>z</small>i <small>y</small>là <small>m</small>yế<small>h</small>u

<small>v</small>tố q<small>h</small>u<small>x</small>a<small>p</small>n <small>v</small>t<small>e</small>rọ<small>p</small>n<small>c</small>g <small>p</small>nhấ<small>v</small>t <small>p</small>để <small>v</small>t<small>z</small>iế<small>p</small>n hà<small>p</small>nh hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g SXKD.

- VKD <small>c</small>g<small>z</small>iú<small>s</small>p <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g <small>y</small>l<small>z</small>iê<small>p</small>n <small>v</small>tụ<small>3</small>c, <small>3</small>có h<small>z</small>iệ<small>h</small>u q<small>h</small>uả.Tươ<small>p</small>n<small>c</small>g ứ<small>p</small>n<small>c</small>g <small>i</small>vớ<small>z</small>i <small>l</small>mỗ<small>z</small>i q<small>h</small>u<small>m</small>y <small>l</small>mô <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>có <small>y</small>lượ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>p</small>nhấ<small>v</small>t <small>p</small>đị<small>p</small>nh.Lượ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>p</small>nà<small>m</small>y <small>v</small>thể h<small>z</small>iệ<small>p</small>n <small>p</small>nh<small>h</small>u <small>3</small>cầ<small>h</small>u <small>v</small>thườ<small>p</small>n<small>c</small>g

<small>p</small>x<small>h</small>u<small>m</small>yê<small>p</small>n <small>l</small>mà <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>s</small>phả<small>z</small>i <small>3</small>có <small>p</small>để <small>g</small>d<small>h</small>u<small>m</small>y <small>v</small>t<small>e</small>rì hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g SXKD. <small>l</small>Nế<small>h</small>u <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p

<small>v</small>th<small>z</small>iế<small>h</small>u <small>i</small>vố<small>p</small>n <small>g</small>dẫ<small>p</small>n <small>p</small>đế<small>p</small>n q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh SXKD <small>@</small>bị <small>p</small>đì<small>p</small>nh <small>v</small>t<small>e</small>rệ, <small>o</small>khơ<small>p</small>n<small>c</small>g hồ<small>p</small>n <small>v</small>thà<small>p</small>nh <small>v</small>thờ<small>z</small>i <small>c</small>g<small>z</small>i<small>x</small>a<small>p</small>n hợ<small>s</small>p

<small>p</small>đồ<small>p</small>n<small>c</small>g <small>o</small>kí <small>i</small>vớ<small>z</small>i <small>o</small>khá<small>3</small>ch hà<small>p</small>n<small>c</small>g … <small>g</small>dẫ<small>p</small>n <small>p</small>đế<small>p</small>n <small>@</small>bị <small>l</small>mấ<small>v</small>t <small>v</small>thị <small>s</small>phầ<small>p</small>n, <small>l</small>mấ<small>v</small>t <small>o</small>khá<small>3</small>ch hà<small>p</small>n<small>c</small>g, <small>g</small>do<small>x</small>a<small>p</small>nh <small>v</small>th<small>h</small>u <small>i</small>và

<small>y</small>lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n <small>c</small>g<small>z</small>iả<small>l</small>m <small>i</small>và <small>3</small>cá<small>3</small>c <small>l</small>mụ<small>3</small>c <small>v</small>t<small>z</small>iê<small>h</small>u <small>p</small>đề <small>e</small>r<small>x</small>a <small>l</small>sẽ <small>o</small>khô<small>p</small>n<small>c</small>g <small>v</small>thự<small>3</small>c h<small>z</small>iệ<small>p</small>n <small>p</small>đượ<small>3</small>c.

- VKD <small>3</small>có <small>i</small>v<small>x</small>a<small>z</small>i <small>v</small>t<small>e</small>rị <small>v</small>thú<small>3</small>c <small>p</small>đẩ<small>m</small>y hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g SXKD <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>s</small>phá<small>v</small>t <small>v</small>t<small>e</small>r<small>z</small>iể<small>p</small>n, <small>y</small>là <small>p</small>đ<small>z</small>iề<small>h</small>u

<small>o</small>k<small>z</small>iệ<small>p</small>n <small>p</small>để <small>v</small>tạo <small>y</small>lợ<small>z</small>i <small>v</small>thế <small>3</small>cạ<small>p</small>nh <small>v</small>t<small>e</small>r<small>x</small>a<small>p</small>nh, <small>o</small>khẳ<small>p</small>n<small>c</small>g <small>p</small>đị<small>p</small>nh <small>3</small>chỗ <small>p</small>đứ<small>p</small>n<small>c</small>g <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>v</small>t<small>e</small>rê<small>p</small>n <small>v</small>thị

<small>v</small>t<small>e</small>rườ<small>p</small>n<small>c</small>g.Bấ<small>v</small>t <small>o</small>kì <small>l</small>mộ<small>v</small>t <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>p</small>nào <small>3</small>cũ<small>p</small>n<small>c</small>g <small>3</small>có <small>v</small>t<small>z</small>iề<small>l</small>m <small>p</small>nă<small>p</small>n<small>c</small>g <small>i</small>và <small>y</small>lợ<small>z</small>i <small>v</small>thế <small>e</small>r<small>z</small>iê<small>p</small>n<small>c</small>g. <small>l</small>Như<small>p</small>n<small>c</small>g <small>g</small>dù

<small>y</small>là <small>y</small>lợ<small>z</small>i <small>v</small>thế <small>p</small>nào <small>p</small>đ<small>z</small>i <small>3</small>chă<small>p</small>n<small>c</small>g <small>p</small>nữ<small>x</small>a <small>p</small>nế<small>h</small>u <small>v</small>th<small>z</small>iế<small>h</small>u <small>i</small>vố<small>p</small>n <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>o</small>khô<small>p</small>n<small>c</small>g <small>v</small>thể <small>s</small>phá<small>v</small>t h<small>h</small>u<small>m</small>y <small>p</small>đượ<small>3</small>c

<small>v</small>t<small>z</small>iề<small>l</small>m <small>p</small>nă<small>p</small>n<small>c</small>g <small>i</small>và <small>y</small>lợ<small>z</small>i <small>v</small>thế <small>p</small>để <small>s</small>phá<small>v</small>t <small>v</small>t<small>e</small>r<small>z</small>iể<small>p</small>n SXKD.

- VKD <small>3</small>cị<small>p</small>n <small>y</small>là <small>3</small>cơ<small>p</small>n<small>c</small>g <small>3</small>cụ <small>s</small>phả<small>p</small>n á<small>p</small>nh <small>i</small>và <small>p</small>đá<small>p</small>nh <small>c</small>g<small>z</small>iá q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh <small>i</small>vậ<small>p</small>n <small>p</small>độ<small>p</small>n<small>c</small>g <small>3</small>củ<small>x</small>a <small>v</small>tà<small>z</small>i <small>l</small>sả<small>p</small>n, <small>o</small>k<small>z</small>iể<small>l</small>m

<small>v</small>t<small>e</small>r<small>x</small>a, <small>c</small>g<small>z</small>iá<small>l</small>m <small>l</small>sá<small>v</small>t q<small>h</small> <small>v</small>t<small>e</small>rì<small>p</small>nh SXKD <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>v</small>thơ<small>p</small>n<small>c</small>g q<small>h</small>u<small>x</small>a <small>3</small>cá<small>3</small>c <small>3</small>chỉ <small>v</small>t<small>z</small>iê<small>h</small>u: h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử

<small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n, hệ <small>l</small>số <small>v</small>th<small>x</small>a<small>p</small>nh <small>v</small>tố<small>p</small>n, hệ <small>l</small>sơ <small>o</small>khả <small>p</small>nă<small>p</small>n<small>c</small>g <small>l</small>s<small>z</small>i<small>p</small>nh <small>y</small>lờ<small>z</small>i… Từ <small>p</small>đó, <small>3</small>cá<small>3</small>c <small>p</small>nhà q<small>h</small>uả<small>p</small>n <small>v</small>t<small>e</small>rị <small>g</small>do<small>x</small>a<small>p</small>nh

<small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>@</small>b<small>z</small>iế<small>v</small>t <small>p</small>đượ<small>3</small>c <small>v</small>thự<small>3</small>c <small>v</small>t<small>e</small>rạ<small>p</small>n<small>c</small>g <small>3</small>củ<small>x</small>a <small>o</small>khâ<small>h</small>u <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t, <small>p</small>đá<small>p</small>nh <small>c</small>g<small>z</small>iá h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh, <small>3</small>chỉ

<small>e</small>r<small>x</small>a <small>p</small>đượ<small>3</small>c <small>l</small>mặ<small>v</small>t <small>3</small>cò<small>p</small>n <small>v</small>tồ<small>p</small>n <small>v</small>tạ<small>z</small>i, <small>p</small>n<small>c</small>g<small>h</small>u<small>m</small>yê<small>p</small>n <small>p</small>nhâ<small>p</small>n <small>i</small>và <small>p</small>đư<small>x</small>a <small>e</small>r<small>x</small>a <small>@</small>b<small>z</small>iệ<small>p</small>n <small>s</small>phá<small>s</small>p <small>o</small>khắ<small>3</small>c <small>s</small>phụ<small>3</small>c.

vố<small>p</small>n hợ<small>s</small>p <small>y</small>lý, <small>p</small>đư<small>x</small>a <small>y</small>lạ<small>z</small>i <small>y</small>lợ<small>z</small>i í<small>3</small>ch <small>v</small>tố<small>z</small>i <small>p</small>đ<small>x</small>a <small>3</small>cho <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p. <small>é</small>Để <small>y</small>là<small>l</small>m <small>p</small>đượ<small>3</small>c <small>p</small>đ<small>z</small>iề<small>h</small>u <small>p</small>đó <small>3</small>cầ<small>p</small>n <small>s</small>phả<small>z</small>i

<small>3</small>có <small>l</small>sự <small>s</small>phâ<small>p</small>n <small>y</small>loạ<small>z</small>i <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>v</small>th<small>e</small>eo <small>3</small>cá<small>3</small>c <small>v</small>t<small>z</small>iê<small>h</small>u <small>v</small>thứ<small>3</small>c <small>p</small>nhấ<small>v</small>t <small>p</small>đị<small>p</small>nh: - Că<small>p</small>n <small>3</small>cứ <small>i</small>vào q<small>h</small>u<small>x</small>a<small>p</small>n hệ <small>l</small>sở hữ<small>h</small>u <small>i</small>vố<small>p</small>n:

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 21</span><div class="page_container" data-page="21">

luận văn thạc sĩ

nhà <small>3</small>c<small>h</small>u<small>p</small>n<small>c</small>g <small>3</small>cấ<small>s</small>p, <small>s</small>phả<small>z</small>i <small>v</small>t<small>e</small>rả <small>3</small>cô<small>p</small>n<small>c</small>g <small>p</small>nhâ<small>p</small>n <small>i</small>v<small>z</small>iê<small>p</small>n <small>i</small>và <small>s</small>phả<small>z</small>i <small>p</small>nộ<small>s</small>p <small>p</small>n<small>c</small>gâ<small>p</small>n <small>l</small>sá<small>3</small>ch <small>l</small>Nhà <small>p</small>nướ<small>3</small>c

Khoả<small>p</small>n <small>p</small>nợ <small>p</small>nhà <small>3</small>c<small>h</small>u<small>p</small>n<small>c</small>g <small>3</small>câ<small>s</small>p, <small>s</small>phả<small>z</small>i <small>v</small>t<small>e</small>rả <small>3</small>cô<small>p</small>n<small>c</small>g <small>p</small>nhâ<small>p</small>n <small>i</small>v<small>z</small>iê<small>p</small>n , <small>s</small>phả<small>z</small>i <small>p</small>nộ<small>s</small>p <small>p</small>n<small>c</small>gâ<small>p</small>n <small>l</small>sá<small>3</small>ch <small>l</small>Nhà <small>p</small>nượ<small>3</small>c <small>y</small>là

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 22</span><div class="page_container" data-page="22">

luận văn thạc sĩ

-Că<small>p</small>n <small>3</small>cứ <small>i</small>vào <small>v</small>thờ<small>z</small>i <small>c</small>g<small>z</small>i<small>x</small>a<small>p</small>n h<small>h</small>u<small>m</small>y <small>p</small>độ<small>p</small>n<small>c</small>g <small>i</small>và <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>3</small>có <small>v</small>thể <small>3</small>ch<small>z</small>i<small>x</small>a <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh

<small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>v</small>thà<small>p</small>nh: <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>v</small>thườ<small>p</small>n<small>c</small>g <small>p</small>x<small>h</small>u<small>m</small>yê<small>p</small>n <small>i</small>và <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>v</small>tạ<small>l</small>m <small>v</small>thờ<small>z</small>i

- <i><small>l</small>N<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>v</small>thườ<small>p</small>n<small>c</small>g <small>p</small>x<small>h</small>u<small>m</small>yê<small>p</small>n :</i><small>y</small>là <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>l</small>m<small>x</small>a<small>p</small>n<small>c</small>g <small>v</small>tí<small>p</small>nh <small>3</small>chấ<small>v</small>t ổ<small>p</small>n <small>p</small>đị<small>p</small>nh <small>i</small>và <small>g</small>dà<small>z</small>i hạ<small>p</small>n <small>l</small>mà

<small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>3</small>có <small>v</small>thể <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>p</small>để <small>p</small>đầ<small>h</small>u <small>v</small>tư <small>p</small>xâ<small>m</small>y <small>g</small>dự<small>p</small>n<small>c</small>g <small>3</small>cơ <small>@</small>bả<small>p</small>n , <small>l</small>m<small>h</small>u<small>x</small>a <small>l</small>sắ<small>l</small>m TSC<small>é</small>Đ <small>i</small>và <small>v</small>tà<small>z</small>i <small>v</small>t<small>e</small>rợ

mộ<small>v</small>t <small>s</small>phầ<small>p</small>n TSL<small>é</small>Đ <small>v</small>tố<small>z</small>i <small>v</small>th<small>z</small>iể<small>h</small>u <small>v</small>thườ<small>p</small>n<small>c</small>g <small>p</small>x<small>h</small>u<small>m</small>yê<small>p</small>n <small>3</small>cầ<small>p</small>n <small>v</small>th<small>z</small>iế<small>v</small>t <small>3</small>cho hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a

<small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p, <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>p</small>nà<small>m</small>y <small>c</small>gồ<small>l</small>m VCSH <small>i</small>và <small>3</small>cá<small>3</small>c <small>o</small>khoả<small>p</small>n <small>p</small>nợ <small>i</small>v<small>x</small>a<small>m</small>y <small>g</small>dà<small>z</small>i hạ<small>p</small>n

<small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a D<small>l</small>N (<small>3</small>có <small>v</small>thể <small>y</small>là <small>l</small>mộ<small>v</small>t <small>s</small>phầ<small>p</small>n h<small>x</small>a<small>m</small>y <small>v</small>toà<small>p</small>n <small>@</small>bộ <small>v</small>tà<small>z</small>i <small>l</small>sả<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g <small>v</small>thườ<small>p</small>n<small>c</small>g <small>p</small>x<small>h</small>u<small>m</small>yê<small>p</small>n

<small>v</small>tù<small>m</small>y <small>v</small>th<small>h</small>uộ<small>3</small>c <small>i</small>vào <small>3</small>ch<small>z</small>iế<small>p</small>n <small>y</small>lượ<small>3</small>c <small>v</small>tà<small>z</small>i <small>3</small>chí<small>p</small>nh <small>3</small>củ<small>x</small>a D<small>l</small>N)

N<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g <small>v</small>thườ<small>p</small>n<small>c</small>g <small>p</small>x<small>h</small>u<small>m</small>yê<small>p</small>n <small>v</small>tạo <small>e</small>r<small>x</small>a <small>l</small>mứ<small>3</small>c <small>p</small>độ <small>x</small>a<small>p</small>n <small>v</small>tồ<small>p</small>n <small>3</small>cho <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g

<small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh, <small>y</small>là<small>l</small>m <small>3</small>cho <small>v</small>tì<small>p</small>nh <small>v</small>t<small>e</small>rạ<small>p</small>n<small>c</small>g <small>v</small>tà<small>z</small>i <small>3</small>chí<small>p</small>nh <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>p</small>đượ<small>3</small>c <small>p</small>đả<small>l</small>m <small>@</small>bảo <small>i</small>vữ<small>p</small>n<small>c</small>g

<small>3</small>chắ<small>3</small>c hơ<small>p</small>n. T<small>h</small>u<small>m</small>y <small>p</small>nh<small>z</small>iê<small>p</small>n, <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>p</small>nh<small>z</small>iề<small>h</small>u <small>v</small>t<small>e</small>rườ<small>p</small>n<small>c</small>g hợ<small>s</small>p <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g <small>v</small>thườ<small>p</small>n<small>c</small>g

<small>p</small>x<small>h</small>u<small>m</small>yê<small>p</small>n <small>p</small>để <small>p</small>đả<small>l</small>m <small>@</small>bảo <small>3</small>cho <small>i</small>v<small>z</small>iệ<small>3</small>c hì<small>p</small>nh <small>v</small>thà<small>p</small>nh <small>v</small>tà<small>z</small>i <small>l</small>sả<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g <small>v</small>thì D<small>l</small>N <small>s</small>phả<small>z</small>i <small>v</small>t<small>e</small>rả <small>3</small>ch<small>z</small>i <small>s</small>phí <small>3</small>c<small>x</small>ao hơ<small>p</small>n <small>3</small>cho <small>i</small>v<small>z</small>iệ<small>3</small>c <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n. Do <small>i</small>vậ<small>m</small>y <small>p</small>đò<small>z</small>i hỏ<small>z</small>i <small>p</small>n<small>c</small>gườ<small>z</small>i q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>s</small>phả<small>z</small>i <small>p</small>x<small>e</small>e<small>l</small>m <small>p</small>xé<small>v</small>t <small>v</small>tì<small>p</small>nh hì<small>p</small>nh

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 23</span><div class="page_container" data-page="23">

luận văn thạc sĩ

vố<small>p</small>n <small>@</small>bê<small>p</small>n <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>i</small>và <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>@</small>bê<small>p</small>n <small>p</small>n<small>c</small>goà<small>z</small>i <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p

- <i><small>l</small>N<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>@</small>bê<small>p</small>n <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p: </i><small>y</small>là <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>3</small>có <small>v</small>thể h<small>h</small>u<small>m</small>y <small>p</small>độ<small>p</small>n<small>c</small>g <small>v</small>từ <small>3</small>cá<small>3</small>c <small>3</small>chủ

<small>l</small>sở hữ<small>h</small>u <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>i</small>và <small>p</small>đượ<small>3</small>c hì<small>p</small>nh <small>v</small>thà<small>p</small>nh <small>v</small>từ <small>o</small>kế<small>v</small>t q<small>h</small>uả hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g SXKD: <small>y</small>lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n

<small>c</small>g<small>z</small>iữ <small>y</small>lạ<small>z</small>i, KHTSC<small>é</small>Đ, <small>3</small>cá<small>3</small>c q<small>h</small>uỹ <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p, <small>3</small>cá<small>3</small>c <small>o</small>khoả<small>p</small>n <small>v</small>t<small>e</small>rí<small>3</small>ch <small>y</small>lậ<small>s</small>p <small>g</small>dự <small>s</small>phị<small>p</small>n<small>c</small>g, <small>3</small>cá<small>3</small>c

+ H<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>v</small>thườ<small>p</small>n<small>c</small>g <small>o</small>khơ<small>p</small>n<small>c</small>g <small>3</small>c<small>x</small>ao. + Sự <small>c</small>g<small>z</small>iớ<small>z</small>i hạ<small>p</small>n <small>i</small>về <small>l</small>mặ<small>v</small>t q<small>h</small>u<small>m</small>y <small>l</small>mô <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n.

- <i><small>l</small>N<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>@</small>bê<small>p</small>n <small>p</small>n<small>c</small>goà<small>z</small>i <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p: Là </i><small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>l</small>mà <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p h<small>h</small>u<small>m</small>y <small>p</small>độ<small>p</small>n<small>c</small>g

<small>v</small>từ <small>3</small>cá<small>3</small>c <small>p</small>đố<small>z</small>i <small>v</small>tượ<small>p</small>n<small>c</small>g <small>@</small>bê<small>p</small>n <small>p</small>n<small>c</small>goà<small>z</small>i <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>p</small>để <small>p</small>đá<small>s</small>p ứ<small>p</small>n<small>c</small>g <small>p</small>nh<small>h</small>u <small>3</small>cầ<small>h</small>u <small>i</small>vầ <small>i</small>vố<small>p</small>n <small>3</small>cho hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g SXKD. <small>l</small>N<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>p</small>nà<small>m</small>y <small>@</small>b<small>x</small>ao <small>c</small>gồ<small>l</small>m <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>y</small>l<small>z</small>iê<small>p</small>n <small>g</small>do<small>x</small>a<small>p</small>nh <small>y</small>l<small>z</small>iê<small>p</small>n <small>o</small>kế<small>v</small>t, <small>i</small>vố<small>p</small>n <small>i</small>v<small>x</small>a<small>m</small>y <small>p</small>n<small>c</small>gâ<small>p</small>n hà<small>p</small>n<small>c</small>g

<small>i</small>và <small>3</small>cá<small>3</small>c <small>v</small>tổ <small>3</small>chứ<small>3</small>c <small>v</small>tí<small>p</small>n <small>g</small>dụ<small>p</small>n<small>c</small>g, <small>i</small>vố<small>p</small>n h<small>h</small>u<small>m</small>y <small>p</small>độ<small>p</small>n<small>c</small>g <small>g</small>do <small>s</small>phá<small>v</small>t hà<small>p</small>nh <small>v</small>t<small>e</small>rá<small>z</small>i <small>s</small>ph<small>z</small>iế<small>h</small>u <small>i</small>và <small>3</small>cổ <small>s</small>ph<small>z</small>iế<small>h</small>u <small>i</small>và <small>3</small>cá<small>3</small>c

<small>o</small>khoả<small>p</small>n <small>p</small>nợ <small>o</small>khá<small>3</small>c. H<small>h</small>u<small>m</small>y <small>p</small>độ<small>p</small>n<small>c</small>g <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>@</small>bê<small>p</small>n <small>p</small>n<small>c</small>goà<small>z</small>i <small>v</small>tạo <small>3</small>cho <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>l</small>mộ<small>v</small>t <small>3</small>cơ <small>3</small>cấ<small>h</small>u

<small>v</small>tà<small>z</small>i <small>3</small>chí<small>p</small>nh <small>y</small>l<small>z</small>i<small>p</small>nh hoạ<small>v</small>t hơ<small>p</small>n. <small>k</small>Mặ<small>v</small>t <small>o</small>khá<small>3</small>c <small>p</small>nế<small>h</small>u <small>v</small>tỷ <small>l</small>s<small>h</small>uấ<small>v</small>t <small>y</small>lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n <small>v</small>t<small>e</small>rê<small>p</small>n VKD <small>3</small>c<small>x</small>ao hơ<small>p</small>n <small>3</small>ch<small>z</small>i <small>s</small>phí

<small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>y</small>là<small>l</small>m <small>v</small>tă<small>p</small>n<small>c</small>g <small>y</small>lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n VCSH. <small>l</small>Như<small>p</small>n<small>c</small>g <small>3</small>cầ<small>p</small>n <small>s</small>phả<small>z</small>i <small>p</small>x<small>e</small>e<small>l</small>m <small>p</small>xé<small>v</small>t hệ <small>l</small>số <small>p</small>nợ <small>p</small>để <small>p</small>đả<small>l</small>m

<small>@</small>bảo <small>l</small>sự <small>x</small>a<small>p</small>n <small>v</small>tồ<small>p</small>n <small>i</small>và <small>o</small>khả <small>p</small>nă<small>p</small>n<small>c</small>g <small>v</small>th<small>x</small>a<small>p</small>nh <small>v</small>tố<small>p</small>n <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p.

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 24</span><div class="page_container" data-page="24">

luận văn thạc sĩ

<i><b>1.1.2 H<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p </b></i>

<i>1.1.2.1 Q<small>h</small>u<small>x</small>a<small>p</small>n <small>p</small>đ<small>z</small>iể<small>l</small>m <small>i</small>về h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p </i>

- Kh<small>z</small>i <small>v</small>t<small>z</small>iế<small>p</small>n hà<small>p</small>nh hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g SXKD <small>3</small>cá<small>3</small>c <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>y</small>l<small>h</small>uô<small>p</small>n <small>v</small>th<small>e</small>eo <small>p</small>đ<small>h</small>uổ<small>z</small>i <small>l</small>mộ<small>v</small>t <small>l</small>mụ<small>3</small>c <small>v</small>t<small>z</small>iê<small>h</small>u

<small>3</small>chí<small>p</small>nh <small>y</small>là <small>y</small>là<small>l</small>m <small>v</small>thế <small>p</small>nào <small>p</small>để <small>p</small>đạ<small>v</small>t <small>p</small>đượ<small>3</small>c h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>c<small>x</small>ao <small>p</small>nhấ<small>v</small>t, <small>p</small>đ<small>e</small>e<small>l</small>m <small>y</small>lạ<small>z</small>i <small>y</small>lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n

<small>y</small>lớ<small>p</small>n <small>p</small>nhấ<small>v</small>t. T<small>x</small>a <small>@</small>b<small>z</small>iế<small>v</small>t <small>e</small>rằ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>y</small>là <small>l</small>mộ<small>v</small>t <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>@</small>b<small>x</small>a <small>m</small>yế<small>h</small>u <small>v</small>tố <small>p</small>đầ<small>h</small>u <small>i</small>vào q<small>h</small>u<small>x</small>a<small>p</small>n <small>v</small>t<small>e</small>rọ<small>p</small>n<small>c</small>g <small>p</small>nhấ<small>v</small>t <small>s</small>phụ<small>3</small>c <small>i</small>vụ

<small>3</small>cho q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh SXKD. Vì <small>i</small>vậ<small>m</small>y <small>3</small>cá<small>3</small>c <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>3</small>cầ<small>p</small>n <small>s</small>phả<small>z</small>i <small>o</small>kh<small>x</small>a<small>z</small>i <small>v</small>thá<small>3</small>c <small>v</small>t<small>e</small>r<small>z</small>iệ<small>v</small>t <small>p</small>để <small>l</small>mọ<small>z</small>i

<small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>y</small>lự<small>3</small>c <small>l</small>sẵ<small>p</small>n <small>3</small>có <small>y</small>là <small>i</small>v<small>z</small>iệ<small>3</small>c <small>p</small>nâ<small>p</small>n<small>c</small>g <small>3</small>c<small>x</small>ao h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n, <small>p</small>đâ<small>m</small>y <small>y</small>là <small>m</small>yê<small>h</small>u <small>3</small>cầ<small>h</small>u <small>@</small>bắ<small>v</small>t <small>@</small>b<small>h</small>uộ<small>3</small>c

<small>p</small>đố<small>z</small>i <small>i</small>vớ<small>z</small>i <small>3</small>cá<small>3</small>c <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p. H<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>y</small>là <small>l</small>mộ<small>v</small>t <small>s</small>phạ<small>l</small>m <small>v</small>t<small>e</small>rù <small>o</small>k<small>z</small>i<small>p</small>nh <small>v</small>tế <small>s</small>phả<small>p</small>n á<small>p</small>nh

<small>p</small>nhữ<small>p</small>n<small>c</small>g <small>y</small>lợ<small>z</small>i í<small>3</small>ch <small>p</small>đạ<small>v</small>t <small>p</small>đượ<small>3</small>c <small>v</small>từ hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g SXKD <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p

Về <small>l</small>mặ<small>v</small>t <small>y</small>lượ<small>p</small>n<small>c</small>g, h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>v</small>thể h<small>z</small>iệ<small>p</small>n ở <small>l</small>mố<small>z</small>i <small>v</small>tươ<small>p</small>n<small>c</small>g q<small>h</small>u<small>x</small>a<small>p</small>n <small>c</small>g<small>z</small>iữ<small>x</small>a <small>o</small>kế<small>v</small>t q<small>h</small>uả

<small>v</small>th<small>h</small>u <small>p</small>đượ<small>3</small>c <small>v</small>từ hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g SXKD <small>l</small>m<small>x</small>a<small>p</small>n<small>c</small>g <small>y</small>lạ<small>z</small>i <small>i</small>vớ<small>z</small>i <small>y</small>lượ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>@</small>bỏ <small>e</small>r<small>x</small>a.

Kh<small>z</small>i <small>p</small>x<small>e</small>e<small>l</small>m <small>p</small>xé<small>v</small>t h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a <small>l</small>mộ<small>v</small>t <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>p</small>n<small>c</small>gườ<small>z</small>i <small>v</small>t<small>x</small>a <small>p</small>đứ<small>p</small>n<small>c</small>g <small>v</small>t<small>e</small>rê<small>p</small>n <small>c</small>gó<small>3</small>c

<small>p</small>độ:

- <i>H<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>o</small>k<small>z</small>i<small>p</small>nh <small>v</small>tế: </i><small>y</small>là <small>l</small>mộ<small>v</small>t <small>3</small>chỉ <small>v</small>t<small>z</small>iê<small>h</small>u <small>3</small>chấ<small>v</small>t <small>y</small>lượ<small>p</small>n<small>c</small>g q<small>h</small>u<small>x</small>a<small>p</small>n <small>v</small>t<small>e</small>rọ<small>p</small>n<small>c</small>g <small>p</small>nhấ<small>v</small>t <small>p</small>đố<small>z</small>i <small>i</small>vớ<small>z</small>i <small>g</small>do<small>x</small>a<small>p</small>nh

<small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p. <small>l</small>Nó <small>s</small>phả<small>p</small>n á<small>p</small>nh <small>l</small>mố<small>z</small>i q<small>h</small>u<small>x</small>a<small>p</small>n hệ <small>c</small>g<small>z</small>iữ<small>x</small>a <small>o</small>kế<small>v</small>t q<small>h</small>uả <small>v</small>th<small>h</small>u <small>p</small>đượ<small>3</small>c <small>i</small>về <small>l</small>mặ<small>v</small>t <small>o</small>k<small>z</small>i<small>p</small>nh <small>v</small>tế <small>i</small>vớ<small>z</small>i <small>3</small>cá<small>3</small>c <small>3</small>ch<small>z</small>i

<small>s</small>phí <small>@</small>bỏ <small>e</small>r<small>x</small>a <small>p</small>để <small>p</small>đạ<small>v</small>t <small>p</small>đượ<small>3</small>c <small>o</small>kế<small>v</small>t q<small>h</small>uả <small>p</small>đó <small>l</small>s<small>x</small>a<small>h</small>u <small>l</small>mộ<small>v</small>t q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh.

- <i>H<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>p</small>xã hộ<small>z</small>i: </i><small>3</small>củ<small>x</small>a <small>l</small>mộ<small>v</small>t q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>đượ<small>3</small>c <small>v</small>thể h<small>z</small>iệ<small>p</small>n ở <small>l</small>mứ<small>3</small>c <small>p</small>độ <small>v</small>th<small>x</small>a<small>l</small>m

<small>c</small>g<small>z</small>i<small>x</small>a <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>i</small>vào <small>3</small>cá<small>3</small>c <small>3</small>chươ<small>p</small>n<small>c</small>g <small>v</small>t<small>e</small>rì<small>p</small>nh <small>o</small>k<small>z</small>i<small>p</small>nh <small>v</small>tế - <small>p</small>xã hộ<small>z</small>i. Thô<small>p</small>n<small>c</small>g q<small>h</small>u<small>x</small>a <small>3</small>cá<small>3</small>c hoạ<small>v</small>t

<small>p</small>độ<small>p</small>n<small>c</small>g <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a <small>l</small>mì<small>p</small>nh <small>v</small>tạo <small>e</small>r<small>x</small>a <small>i</small>v<small>z</small>iệ<small>3</small>c <small>y</small>là<small>l</small>m <small>3</small>cho <small>p</small>n<small>c</small>gườ<small>z</small>i <small>y</small>l<small>x</small>ao <small>p</small>độ<small>p</small>n<small>c</small>g, <small>l</small>mô<small>z</small>i <small>v</small>t<small>e</small>rườ<small>p</small>n<small>c</small>g, <small>3</small>cô<small>p</small>n<small>c</small>g

<small>@</small>bằ<small>p</small>n<small>c</small>g <small>p</small>xã hộ<small>z</small>i…

- <i>T<small>e</small>rê<small>p</small>n <small>c</small>gó<small>3</small>c <small>p</small>độ q<small>h</small>uả<small>p</small>n <small>v</small>t<small>e</small>rị TCD<small>l</small><b>N: </b></i><small>l</small>N<small>c</small>gồ<small>z</small>i <small>l</small>mụ<small>3</small>c <small>v</small>t<small>z</small>iê<small>h</small>u <small>y</small>lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n, <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g VKD <small>3</small>có h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>s</small>phả<small>z</small>i <small>p</small>đả<small>l</small>m <small>@</small>bảo <small>x</small>a<small>p</small>n <small>v</small>tồ<small>p</small>n, <small>y</small>là<small>p</small>nh <small>l</small>mạ<small>p</small>nh <small>i</small>về <small>l</small>mặ<small>v</small>t <small>v</small>tà<small>z</small>i <small>3</small>chí<small>p</small>nh <small>v</small>tă<small>p</small>n<small>c</small>g <small>3</small>cườ<small>p</small>n<small>c</small>g <small>o</small>khả <small>p</small>nă<small>p</small>n<small>c</small>g <small>3</small>cạ<small>p</small>nh

<small>v</small>t<small>e</small>r<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>v</small>t<small>e</small>rướ<small>3</small>c <small>l</small>mắ<small>v</small>t <small>i</small>và <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>v</small>tươ<small>p</small>n<small>c</small>g <small>y</small>l<small>x</small>a<small>z</small>i

- <i><small>é</small>Đố<small>z</small>i <small>i</small>vớ<small>z</small>i <small>p</small>nhà <small>p</small>đầ<small>h</small>u <small>v</small><b>tư: Cho </b></i><small>e</small>rằ<small>p</small>n<small>c</small>g h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>p</small>đá<small>p</small>nh <small>c</small>g<small>z</small>iá <small>v</small>thô<small>p</small>n<small>c</small>g q<small>h</small>u<small>x</small>a <small>v</small>tỷ <small>l</small>s<small>h</small>uấ<small>v</small>t

s<small>z</small>i<small>p</small>nh <small>y</small>lờ<small>z</small>i <small>p</small>đị<small>z</small>i hỏ<small>z</small>i <small>l</small>mà D<small>l</small>N <small>3</small>có <small>v</small>thể <small>p</small>đá<small>s</small>p ứ<small>p</small>n<small>c</small>g <small>o</small>kh<small>z</small>i họ <small>v</small>thự<small>3</small>c h<small>z</small>iệ<small>p</small>n <small>p</small>đầ<small>h</small>u <small>v</small>tư <small>i</small>vào <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p. Cho <small>g</small>dù <small>p</small>đứ<small>p</small>n<small>c</small>g <small>v</small>t<small>e</small>rê<small>p</small>n q<small>h</small>u<small>x</small>a<small>p</small>n <small>p</small>đ<small>z</small>iể<small>l</small>m <small>p</small>nào <small>v</small>thì <small>@</small>bả<small>p</small>n <small>3</small>chấ<small>v</small>t h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>y</small>là <small>3</small>chỉ <small>v</small>t<small>z</small>iê<small>h</small>u <small>@</small>b<small>z</small>iể<small>h</small>u h<small>z</small>iệ<small>p</small>n <small>l</small>mộ<small>v</small>t <small>l</small>mặ<small>v</small>t <small>3</small>củ<small>x</small>a h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh, <small>y</small>là <small>l</small>mộ<small>v</small>t <small>s</small>phạ<small>l</small>m <small>v</small>t<small>e</small>rù <small>o</small>k<small>z</small>i<small>p</small>nh <small>v</small>tế <small>s</small>phả<small>p</small>n á<small>p</small>nh <small>v</small>t<small>e</small>rì<small>p</small>nh <small>p</small>độ <small>l</small>sử

<small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g q<small>h</small> <small>v</small>t<small>e</small>rì<small>p</small>nh SXKD <small>i</small>vớ<small>z</small>i <small>3</small>ch<small>z</small>i <small>s</small>phí <small>@</small>bỏ <small>e</small>r<small>x</small>a <small>v</small>thấ<small>s</small>p <small>p</small>nhấ<small>v</small>t. H<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>3</small>củ<small>x</small>a

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 25</span><div class="page_container" data-page="25">

luận văn thạc sĩ

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 26</span><div class="page_container" data-page="26">

luận văn thạc sĩ

- Phả<small>z</small>i <small>o</small>kh<small>x</small>a<small>z</small>i <small>v</small>thá<small>3</small>c <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n <small>l</small>mộ<small>v</small>t <small>3</small>cá<small>3</small>ch <small>v</small>t<small>e</small>r<small>z</small>iệ<small>v</small>t <small>p</small>để, <small>v</small>t<small>e</small>rá<small>p</small>nh <small>i</small>vố<small>p</small>n <small>p</small>nhà<small>p</small>n <small>e</small>rỗ<small>z</small>i, <small>o</small>khô<small>p</small>n<small>c</small>g <small>l</small>s<small>z</small>i<small>p</small>nh <small>y</small>lờ<small>z</small>i - Phả<small>z</small>i <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>l</small>mộ<small>v</small>t <small>3</small>cá<small>3</small>ch <small>v</small>t<small>z</small>iế<small>v</small>t <small>o</small>k<small>z</small>iệ<small>l</small>m <small>i</small>và hợ<small>s</small>p <small>y</small>lý

- Phả<small>z</small>i q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>vố<small>p</small>n <small>l</small>mộ<small>v</small>t <small>3</small>cá<small>3</small>ch <small>3</small>chặ<small>v</small>t <small>3</small>chẽ, <small>o</small>khô<small>p</small>n<small>c</small>g <small>p</small>để <small>i</small>vố<small>p</small>n <small>@</small>bị <small>v</small>thấ<small>v</small>t <small>v</small>thoá<small>v</small>t <small>g</small>do q<small>h</small>uả<small>p</small>n <small>y</small>lý

đ<small>z</small>iể<small>l</small>m <small>3</small>củ<small>x</small>a D<small>l</small>N <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>i</small>v<small>z</small>iệ<small>3</small>c q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n.

đượ<small>3</small>c <small>@</small>b<small>z</small>iể<small>h</small>u h<small>z</small>iệ<small>p</small>n <small>v</small>t<small>e</small>rê<small>p</small>n h<small>x</small>a<small>z</small>i <small>o</small>khí<small>x</small>a <small>3</small>cạ<small>p</small>nh:

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 27</span><div class="page_container" data-page="27">

luận văn thạc sĩ

<small>y</small>lượ<small>p</small>n<small>c</small>g <small>v</small>tố<small>v</small>t hơ<small>p</small>n, <small>c</small>g<small>z</small>iá <small>v</small>thà<small>p</small>nh hạ <small>p</small>để <small>v</small>tă<small>p</small>n<small>c</small>g <small>v</small>thê<small>l</small>m <small>y</small>lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n <small>3</small>cho D<small>l</small>N.

H<small>x</small>a<small>z</small>i <small>y</small>là, <small>p</small>đầ<small>h</small>u <small>v</small>tư <small>v</small>thê<small>l</small>m <small>i</small>vố<small>p</small>n <small>l</small>mộ<small>v</small>t <small>3</small>cá<small>3</small>ch <small>v</small>thí<small>3</small>ch hợ<small>s</small>p <small>p</small>nhằ<small>l</small>m <small>l</small>mở <small>e</small>rộ<small>p</small>n<small>c</small>g q<small>h</small>u<small>m</small>y <small>l</small>mơ <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t <small>p</small>để <small>v</small>tă<small>p</small>n<small>c</small>g

T<small>e</small>ro<small>p</small>n<small>c</small>g q<small>h</small> <small>v</small>t<small>e</small>rì<small>p</small>nh <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh, VKD <small>i</small>vậ<small>p</small>n <small>p</small>độ<small>p</small>n<small>c</small>g <small>y</small>l<small>z</small>iê<small>p</small>n <small>v</small>tụ<small>3</small>c <small>i</small>và <small>3</small>có <small>p</small>nhữ<small>p</small>n<small>c</small>g <small>p</small>đặ<small>3</small>c <small>p</small>đ<small>z</small>iể<small>l</small>m

<small>e</small>rấ<small>v</small>t <small>o</small>khá<small>3</small>c <small>p</small>nh<small>x</small>a<small>h</small>u. V<small>z</small>iệ<small>3</small>c <small>p</small>đồ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>p</small>đượ<small>3</small>c <small>@</small>bảo <small>v</small>tồ<small>p</small>n <small>i</small>và <small>s</small>phá<small>v</small>t <small>v</small>t<small>e</small>r<small>z</small>iể<small>p</small>n h<small>x</small>a<small>m</small>y <small>o</small>khơ<small>p</small>n<small>c</small>g <small>y</small>là <small>i</small>vấ<small>p</small>n <small>p</small>đề <small>l</small>số<small>p</small>n<small>c</small>g

<small>3</small>cị<small>p</small>n <small>p</small>đố<small>z</small>i <small>i</small>vớ<small>z</small>i <small>l</small>mỗ<small>z</small>i <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p. Vì <small>i</small>vậ<small>m</small>y, <small>v</small>tổ <small>3</small>chứ<small>3</small>c <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>3</small>có h<small>z</small>iệ<small>h</small>u q<small>h</small>uả h<small>z</small>iệ<small>p</small>n <small>p</small>n<small>x</small>a<small>m</small>y

<small>p</small>đ<small>x</small>a<small>p</small>n<small>c</small>g <small>y</small>là <small>m</small>yê<small>h</small>u <small>3</small>cầ<small>h</small>u <small>o</small>khá<small>3</small>ch q<small>h</small>u<small>x</small>a<small>p</small>n <small>i</small>và hế<small>v</small>t <small>l</small>sứ<small>3</small>c <small>3</small>cầ<small>p</small>n <small>v</small>th<small>z</small>iế<small>v</small>t. <small>l</small>Nó<small>z</small>i <small>3</small>cá<small>3</small>ch <small>o</small>khá<small>3</small>c, <small>i</small>v<small>z</small>iệ<small>3</small>c <small>v</small>tă<small>p</small>n<small>c</small>g <small>3</small>cườ<small>p</small>n<small>c</small>g

<small>3</small>cơ<small>p</small>n<small>c</small>g <small>v</small>tá<small>3</small>c <small>v</small>tổ <small>3</small>chứ<small>3</small>c <small>i</small>và <small>p</small>nâ<small>p</small>n<small>c</small>g <small>3</small>c<small>x</small>ao h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g VKD <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>3</small>cá<small>3</small>c <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>p</small>x<small>h</small>uấ<small>v</small>t

<small>s</small>phá<small>v</small>t <small>v</small>từ <small>l</small>mộ<small>v</small>t <small>l</small>số <small>y</small>lý <small>g</small>do <small>l</small>s<small>x</small>a<small>h</small>u:

<i>Thứ <small>p</small>nhấ<small>v</small>t, <small>p</small>x<small>h</small>uấ<small>v</small>t <small>s</small>phá<small>v</small>t <small>v</small>từ <small>l</small>mụ<small>3</small>c <small>v</small>t<small>z</small>iê<small>h</small>u <small>v</small>tố<small>z</small>i <small>p</small>đ<small>x</small>a hó<small>x</small>a <small>y</small>lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small><b>n. Bấ</b></i><small>v</small>t <small>o</small>kỳ <small>l</small>mộ<small>v</small>t D<small>l</small>N <small>p</small>nào <small>v</small>t<small>z</small>iế<small>p</small>n hà<small>p</small>nh SXKD <small>p</small>đề<small>h</small>u hướ<small>p</small>n<small>c</small>g <small>v</small>tớ<small>z</small>i <small>l</small>mụ<small>3</small>c <small>v</small>t<small>z</small>iê<small>h</small>u <small>p</small>nà<small>m</small>y. Lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n <small>y</small>là <small>o</small>khoả<small>p</small>n <small>v</small>t<small>z</small>iề<small>p</small>n <small>3</small>chê<small>p</small>nh <small>y</small>lệ<small>3</small>ch <small>c</small>g<small>z</small>iữ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh

<small>v</small>th<small>h</small>u <small>i</small>và <small>3</small>ch<small>z</small>i <small>s</small>phí <small>l</small>mà D<small>l</small>N <small>@</small>bỏ <small>e</small>r<small>x</small>a <small>p</small>để <small>p</small>đạ<small>v</small>t <small>p</small>đượ<small>3</small>c <small>v</small>th<small>h</small>u <small>p</small>nhậ<small>s</small>p <small>v</small>từ <small>3</small>cá<small>3</small>c hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t <small>o</small>k<small>z</small>i<small>p</small>nh

<small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a D<small>l</small>N. Lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n <small>y</small>là <small>3</small>chỉ <small>v</small>t<small>z</small>iê<small>h</small>u <small>3</small>chấ<small>v</small>t <small>y</small>lượ<small>p</small>n<small>c</small>g <small>v</small>tổ<small>p</small>n<small>c</small>g hợ<small>s</small>p <small>y</small>l<small>z</small>iê<small>p</small>n q<small>h</small>u<small>x</small>a<small>p</small>n <small>p</small>đế<small>p</small>n <small>v</small>tấ<small>v</small>t <small>3</small>cả <small>3</small>cá<small>3</small>c

mặ<small>v</small>t <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g SXKD <small>3</small>củ<small>x</small>a D<small>l</small>N, <small>y</small>là <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>v</small>tí<small>3</small>ch <small>y</small>lũ<small>m</small>y <small>3</small>cơ <small>@</small>bả<small>p</small>n <small>p</small>để <small>v</small>tá<small>z</small>i <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t <small>l</small>mở

<small>e</small>rộ<small>p</small>n<small>c</small>g. <small>é</small>Để <small>p</small>đạ<small>v</small>t <small>p</small>đượ<small>3</small>c <small>l</small>mụ<small>3</small>c <small>v</small>t<small>z</small>iê<small>h</small>u <small>p</small>đó <small>p</small>đị<small>z</small>i hỏ<small>z</small>i D<small>l</small>N <small>s</small>phả<small>z</small>i <small>v</small>tổ <small>3</small>chứ<small>3</small>c <small>i</small>và <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>l</small>mộ<small>v</small>t <small>3</small>cá<small>3</small>ch <small>3</small>có h<small>z</small>iệ<small>h</small>u q<small>h</small>uả, <small>s</small>phả<small>z</small>i q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>p</small>đồ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>l</small>mộ<small>v</small>t <small>3</small>cá<small>3</small>ch <small>3</small>chặ<small>v</small>t <small>3</small>chẽ <small>p</small>như<small>p</small>n<small>c</small>g <small>i</small>vẫ<small>p</small>n <small>p</small>đả<small>l</small>m <small>@</small>bảo <small>p</small>đầ<small>h</small>u <small>v</small>tư <small>s</small>phá<small>v</small>t

<small>v</small>t<small>e</small>r<small>z</small>iể<small>p</small>n <small>l</small>mở <small>e</small>rộ<small>p</small>n<small>c</small>g SXKD. <small>l</small>Nế<small>h</small>u <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>p</small>đồ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>o</small>khơ<small>p</small>n<small>c</small>g <small>3</small>có h<small>z</small>iệ<small>h</small>u q<small>h</small>uả, <small>o</small>khơ<small>p</small>n<small>c</small>g <small>@</small>bảo <small>v</small>tồ<small>p</small>n

<small>p</small>đượ<small>3</small>c <small>i</small>vố<small>p</small>n, <small>o</small>khơ<small>p</small>n<small>c</small>g <small>y</small>là<small>l</small>m <small>p</small>đồ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>l</small>s<small>z</small>i<small>p</small>nh <small>y</small>lờ<small>z</small>i <small>v</small>thì D<small>l</small>N <small>l</small>sẽ <small>o</small>khơ<small>p</small>n<small>c</small>g <small>v</small>thể <small>v</small>tồ<small>p</small>n <small>v</small>tạ<small>z</small>i <small>i</small>và <small>g</small>dẫ<small>p</small>n <small>p</small>đế<small>p</small>n

<small>p</small>n<small>c</small>g<small>h</small>u<small>m</small>y <small>3</small>cơ <small>s</small>phá <small>l</small>sả<small>p</small>n. Vì <small>v</small>thế, <small>y</small>lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n <small>p</small>đượ<small>3</small>c <small>3</small>co<small>z</small>i <small>y</small>là <small>l</small>mụ<small>3</small>c <small>v</small>t<small>z</small>iê<small>h</small>u <small>o</small>k<small>z</small>i<small>p</small>nh <small>v</small>tế q<small>h</small>u<small>x</small>a<small>p</small>n <small>v</small>t<small>e</small>rọ<small>p</small>n<small>c</small>g <small>3</small>củ<small>x</small>a <small>l</small>mọ<small>z</small>i hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g <small>o</small>k<small>z</small>i<small>p</small>nh <small>v</small>tế <small>3</small>củ<small>x</small>a D<small>l</small>N. V<small>z</small>iệ<small>3</small>c <small>v</small>thự<small>3</small>c

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 28</span><div class="page_container" data-page="28">

luận văn thạc sĩ

cà<small>p</small>n<small>c</small>g <small>v</small>tă<small>p</small>n<small>c</small>g <small>p</small>nà<small>m</small>y. <small>k</small>M<small>h</small>uố<small>p</small>n <small>i</small>vậ<small>m</small>y, <small>3</small>cá<small>3</small>c D<small>l</small>N <small>s</small>phả<small>z</small>i <small>o</small>khô<small>p</small>n<small>c</small>g <small>p</small>n<small>c</small>gừ<small>p</small>n<small>c</small>g <small>s</small>phấ<small>p</small>n <small>p</small>đấ<small>h</small>u <small>p</small>nâ<small>p</small>n<small>c</small>g <small>3</small>c<small>x</small>ao h<small>z</small>iệ<small>h</small>u q<small>h</small>uả

sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh.

<i>Thứ <small>@</small>b<small>x</small>a, <small>p</small>x<small>h</small>uấ<small>v</small>t <small>s</small>phá<small>v</small>t <small>v</small>từ <small>3</small>cơ <small>3</small>chế q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>3</small>củ<small>x</small>a <small>l</small>Nhà <small>p</small>nướ<small>3</small>c. </i>

T<small>e</small>rướ<small>3</small>c <small>p</small>đâ<small>m</small>y, <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>3</small>cơ <small>3</small>chế <small>o</small>kế hoạ<small>3</small>ch hó<small>x</small>a <small>v</small>tậ<small>s</small>p <small>v</small>t<small>e</small>r<small>h</small>u<small>p</small>n<small>c</small>g <small>@</small>b<small>x</small>ao <small>3</small>cấ<small>s</small>p, <small>3</small>cá<small>3</small>c D<small>l</small>N <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>đề<small>h</small>u

<i>Thứ <small>v</small>tư, <small>p</small>x<small>h</small>uấ<small>v</small>t <small>s</small>phá<small>v</small>t <small>v</small>từ <small>v</small>thự<small>3</small>c <small>v</small>tế <small>3</small>cá<small>3</small>c <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p. </i>

H<small>z</small>iệ<small>p</small>n <small>p</small>n<small>x</small>a<small>m</small>y <small>3</small>có <small>e</small>rấ<small>v</small>t <small>p</small>nh<small>z</small>iề<small>h</small>u <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>p</small>nề<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>v</small>tế <small>v</small>thị <small>v</small>t<small>e</small>rườ<small>p</small>n<small>c</small>g <small>p</small>đã <small>o</small>khô<small>p</small>n<small>c</small>g <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 29</span><div class="page_container" data-page="29">

luận văn thạc sĩ

và <small>v</small>tươ<small>p</small>n<small>c</small>g <small>y</small>l<small>x</small>a<small>z</small>i <small>s</small>phá<small>v</small>t <small>v</small>t<small>e</small>r<small>z</small>iể<small>p</small>n <small>3</small>củ<small>x</small>a <small>l</small>mộ<small>v</small>t <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p.

<i><b>1.1.3 Hệ <small>v</small>thố<small>p</small>n<small>c</small>g <small>3</small>cá<small>3</small>c <small>3</small>chỉ <small>v</small>t<small>z</small>iê<small>h</small>u <small>p</small>đá<small>p</small>nh <small>c</small>g<small>z</small>iá h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh - Cá<small>3</small>c <small>3</small>chỉ <small>v</small>t<small>z</small>iê<small>h</small>u <small>p</small>đá<small>p</small>nh <small>c</small>g<small>z</small>iá h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p </b></i>

<small>é</small>Để <small>p</small>đá<small>p</small>nh <small>c</small>g<small>z</small>iá h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n SXKD <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>p</small>n<small>c</small>gườ<small>z</small>i <small>v</small>t<small>x</small>a <small>3</small>có <small>v</small>thể <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g

<small>o</small>kỳ <small>v</small>tạo <small>e</small>r<small>x</small>a <small>@</small>b<small>x</small>ao <small>p</small>nh<small>z</small>iê<small>h</small>u <small>p</small>đồ<small>p</small>n<small>c</small>g <small>y</small>lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n <small>l</small>s<small>x</small>a<small>h</small>u <small>v</small>th<small>h</small>uế <small>3</small>cho <small>3</small>chủ <small>l</small>sở hữ<small>h</small>u. Thơ<small>p</small>n<small>c</small>g q<small>h</small>u<small>x</small>a <small>s</small>phươ<small>p</small>n<small>c</small>g

<small>v</small>t<small>e</small>rì<small>p</small>nh D<small>h</small>u<small>s</small>po<small>p</small>n<small>v</small>t <small>3</small>có <small>v</small>thể <small>p</small>đá<small>p</small>nh <small>c</small>g<small>z</small>iá <small>p</small>đầ<small>m</small>y <small>p</small>đủ <small>i</small>và <small>o</small>khá<small>3</small>ch q<small>h</small>u<small>x</small>a<small>p</small>n <small>3</small>cá<small>3</small>c <small>p</small>nhâ<small>p</small>n <small>v</small>tố <small>v</small>tá<small>3</small>c <small>p</small>độ<small>p</small>n<small>c</small>g <small>p</small>đế<small>p</small>n h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>3</small>chủ <small>l</small>sở hữ<small>h</small>u, <small>v</small>từ <small>p</small>đó <small>p</small>đề <small>e</small>r<small>x</small>a <small>p</small>nhữ<small>p</small>n<small>c</small>g <small>@</small>b<small>z</small>iệ<small>p</small>n <small>s</small>phá<small>s</small>p <small>p</small>để <small>c</small>g<small>z</small>i<small>x</small>a <small>v</small>tă<small>p</small>n<small>c</small>g <small>v</small>tỷ <small>l</small>s<small>h</small>uấ<small>v</small>t <small>l</small>s<small>z</small>i<small>p</small>nh

<small>y</small>lờ<small>z</small>i <small>3</small>củ<small>x</small>a <small>i</small>vố<small>p</small>n <small>3</small>chủ <small>l</small>sở hữ<small>h</small>u.

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 30</span><div class="page_container" data-page="30">

luận văn thạc sĩ

Hệ <small>l</small>số <small>p</small>nà<small>m</small>y <small>v</small>thể h<small>z</small>iệ<small>p</small>n ở <small>l</small>mứ<small>3</small>c <small>p</small>độ <small>p</small>đả<small>l</small>m <small>@</small>bảo <small>3</small>củ<small>x</small>a <small>v</small>tà<small>z</small>i <small>l</small>sả<small>p</small>n <small>p</small>n<small>c</small>gắ<small>p</small>n hạ<small>p</small>n <small>i</small>vớ<small>z</small>i <small>p</small>nợ <small>p</small>n<small>c</small>gắ<small>p</small>n hạ<small>p</small>n, <small>3</small>cho

<small>@</small>b<small>z</small>iế<small>v</small>t <small>o</small>khả <small>p</small>nă<small>p</small>n<small>c</small>g <small>p</small>đá<small>s</small>p ứ<small>p</small>n<small>c</small>g <small>3</small>cá<small>3</small>c <small>o</small>khoả<small>p</small>n <small>p</small>nợ <small>p</small>n<small>c</small>gắ<small>p</small>n hạ<small>p</small>n <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>3</small>c<small>x</small>ao h<small>x</small>a<small>m</small>y <small>v</small>thấ<small>s</small>p. <small>l</small>Nế<small>h</small>u

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 31</span><div class="page_container" data-page="31">

luận văn thạc sĩ

Hệ <small>l</small>số <small>p</small>nà<small>m</small>y <small>s</small>phả<small>p</small>n á<small>p</small>nh <small>o</small>khả <small>p</small>nă<small>p</small>n<small>c</small>g <small>v</small>tà<small>z</small>i <small>3</small>chí<small>p</small>nh <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>3</small>có <small>p</small>đủ <small>p</small>đá<small>s</small>p ứ<small>p</small>n<small>c</small>g <small>v</small>th<small>x</small>a<small>p</small>nh <small>v</small>tố<small>p</small>n

<small>3</small>củ<small>x</small>a <small>o</small>khoả<small>p</small>n <small>p</small>nợ <small>p</small>n<small>c</small>gắ<small>p</small>n hạ<small>p</small>n h<small>x</small>a<small>m</small>y <small>o</small>khơ<small>p</small>n<small>c</small>g. <small>l</small>Nế<small>h</small>u hệ <small>l</small>số <small>p</small>nà<small>m</small>y <small>y</small>lớ<small>p</small>n hơ<small>p</small>n hoặ<small>3</small>c <small>@</small>bằ<small>p</small>n<small>c</small>g 1 <small>v</small>thì <small>o</small>khả <small>p</small>nă<small>p</small>n<small>c</small>g

<small>v</small>th<small>x</small>a<small>p</small>nh <small>v</small>toá<small>p</small>n <small>p</small>nh<small>x</small>a<small>p</small>nh <small>3</small>cá<small>3</small>c <small>o</small>khoả<small>p</small>n <small>p</small>nợ <small>p</small>n<small>c</small>gắ<small>p</small>n hạ<small>p</small>n <small>v</small>tố<small>v</small>t <small>i</small>và <small>p</small>n<small>c</small>gượ<small>3</small>c <small>y</small>lạ<small>z</small>i

Hệ <small>l</small>số <small>p</small>nà<small>m</small>y <small>s</small>phả<small>p</small>n á<small>p</small>nh <small>o</small>khả <small>p</small>nă<small>p</small>n<small>c</small>g <small>v</small>th<small>x</small>a<small>p</small>nh <small>v</small>toá<small>p</small>n <small>p</small>n<small>c</small>g<small>x</small>a<small>m</small>y <small>y</small>lậ<small>s</small>p <small>v</small>tứ<small>3</small>c <small>p</small>nhữ<small>p</small>n<small>c</small>g <small>o</small>khoả<small>p</small>n <small>p</small>nợ <small>p</small>n<small>c</small>gắ<small>p</small>n hạ<small>p</small>n

<small>p</small>như<small>p</small>n<small>c</small>g <small>p</small>đã hế<small>v</small>t hạ<small>p</small>n <small>v</small>th<small>x</small>a<small>p</small>nh <small>v</small>toá<small>p</small>n. <small>l</small>Nế<small>h</small>u hệ <small>l</small>số <small>p</small>nà<small>m</small>y <small>y</small>lớ<small>p</small>n hơ<small>p</small>n hoặ<small>3</small>c <small>@</small>bằ<small>p</small>n<small>c</small>g 0.5 <small>v</small>thì <small>o</small>khả <small>p</small>nă<small>p</small>n<small>c</small>g

<small>v</small>th<small>x</small>a<small>p</small>nh <small>v</small>tố<small>p</small>n <small>v</small>tứ<small>3</small>c <small>v</small>thờ<small>z</small>i <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>y</small>là <small>v</small>tố<small>v</small>t, <small>p</small>nhỏ hơ<small>p</small>n 0.5 <small>v</small>thì <small>c</small>gặ<small>s</small>p <small>o</small>khó <small>o</small>khă<small>p</small>n. <small>l</small>Nế<small>h</small>u hệ

số <small>p</small>nà<small>m</small>y q<small>h</small>uá <small>3</small>c<small>x</small>ao <small>v</small>thì <small>i</small>vố<small>p</small>n <small>@</small>bằ<small>p</small>n<small>c</small>g <small>v</small>t<small>z</small>iề<small>p</small>n <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>g</small>dự <small>v</small>t<small>e</small>rữ q<small>h</small>uá <small>p</small>nh<small>z</small>iề<small>h</small>u, <small>c</small>gâ<small>m</small>y ứ <small>p</small>đọ<small>p</small>n<small>c</small>g

vố<small>p</small>n, <small>c</small>g<small>z</small>iả<small>l</small>m h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n.

T<small>e</small>ro<small>p</small>n<small>c</small>g <small>p</small>đó <small>v</small>tổ<small>p</small>n<small>c</small>g <small>l</small>mứ<small>3</small>c <small>y</small>l<small>h</small>uâ<small>p</small>n <small>3</small>ch<small>h</small>u<small>m</small>yể<small>p</small>n <small>i</small>vố<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>o</small>kỳ <small>p</small>đượ<small>3</small>c <small>v</small>tí<small>p</small>nh <small>@</small>bằ<small>p</small>n<small>c</small>g <small>g</small>do<small>x</small>a<small>p</small>nh <small>v</small>th<small>h</small>u

<small>v</small>th<small>h</small>uầ<small>p</small>n <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>o</small>kỳ, <small>3</small>chỉ <small>v</small>t<small>z</small>iê<small>h</small>u <small>p</small>nà<small>m</small>y <small>s</small>phả<small>p</small>n á<small>p</small>nh <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g 1 <small>o</small>kỳ <small>i</small>vố<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g q<small>h</small>u<small>x</small>a<small>m</small>y <small>p</small>đượ<small>3</small>c <small>@</small>b<small>x</small>ao

<small>p</small>nh<small>z</small>iê<small>h</small>u <small>i</small>vò<small>p</small>n<small>c</small>g. Vố<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g q<small>h</small>u<small>x</small>a<small>m</small>y <small>3</small>cà<small>p</small>n<small>c</small>g <small>p</small>nh<small>z</small>iề<small>h</small>u <small>i</small>vò<small>p</small>n<small>c</small>g <small>3</small>chứ<small>p</small>n<small>c</small>g <small>v</small>tỏ h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g VL<small>é</small>Đ

Chỉ <small>v</small>t<small>z</small>iê<small>h</small>u <small>p</small>nà<small>m</small>y <small>s</small>phả<small>p</small>n á<small>p</small>nh <small>l</small>số <small>p</small>n<small>c</small>gà<small>m</small>y <small>v</small>thự<small>3</small>c h<small>z</small>iệ<small>p</small>n 1 <small>i</small>vò<small>p</small>n<small>c</small>g q<small>h</small>u<small>x</small>a<small>m</small>y VL<small>é</small>Đ. Kỳ <small>y</small>l<small>h</small>uâ<small>p</small>n <small>3</small>ch<small>h</small>u<small>m</small>yể<small>p</small>n <small>3</small>cà<small>p</small>n<small>c</small>g

<small>p</small>n<small>c</small>gắ<small>p</small>n <small>3</small>chứ<small>p</small>n<small>c</small>g <small>v</small>tỏ VL<small>é</small>Đ <small>y</small>l<small>h</small>uâ<small>p</small>n <small>3</small>ch<small>h</small>u<small>m</small>yể<small>p</small>n <small>p</small>nh<small>x</small>a<small>p</small>nh <small>i</small>và h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g <small>3</small>cà<small>p</small>n<small>c</small>g <small>3</small>c<small>x</small>ao

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 32</span><div class="page_container" data-page="32">

luận văn thạc sĩ

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 33</span><div class="page_container" data-page="33">

luận văn thạc sĩ

đượ<small>3</small>c <small>i</small>vố<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g.

<b>- Tỷ <small>l</small>s<small>h</small>uấ<small>v</small>t <small>y</small>lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n <small>i</small>vố<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g </b>

Tỷ <small>l</small>s<small>h</small>uấ<small>v</small>t <small>y</small>lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n <small>v</small>t<small>e</small>rê<small>p</small>n <small>i</small>vố<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g <small>s</small>phả<small>p</small>n á<small>p</small>nh <small>l</small>mộ<small>v</small>t <small>p</small>đồ<small>p</small>n<small>c</small>g VL<small>é</small>Đ <small>3</small>có <small>v</small>thể <small>v</small>tạo <small>e</small>r<small>x</small>a <small>p</small>đượ<small>3</small>c

<small>@</small>b<small>x</small>ao <small>p</small>nh<small>z</small>iê<small>h</small>u <small>p</small>đồ<small>p</small>n<small>c</small>g <small>y</small>lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n <small>v</small>t<small>e</small>rướ<small>3</small>c (<small>l</small>s<small>x</small>a<small>h</small>u) <small>v</small>th<small>h</small>uế

<i><b>Vò<small>p</small>n<small>c</small>g q<small>h</small>u<small>x</small>a<small>m</small>y hà<small>p</small>n<small>c</small>g </b></i>

thấ<small>s</small>p, h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>v</small>tă<small>p</small>n<small>c</small>g <small>i</small>và <small>p</small>n<small>c</small>gượ<small>3</small>c <small>y</small>lạ<small>z</small>i.

Cả h<small>x</small>a<small>z</small>i <small>3</small>chỉ <small>v</small>t<small>z</small>iê<small>h</small>u <small>i</small>vò<small>p</small>n<small>c</small>g q<small>h</small>u<small>x</small>a<small>m</small>y hà<small>p</small>n<small>c</small>g <small>v</small>tồ<small>p</small>n <small>o</small>kho <small>i</small>và <small>o</small>kỳ <small>v</small>th<small>h</small>u <small>v</small>t<small>z</small>iề<small>p</small>n <small>v</small>t<small>e</small>r<small>h</small>u<small>p</small>n<small>c</small>g <small>@</small>bì<small>p</small>nh <small>s</small>phả<small>p</small>n á<small>p</small>nh <small>v</small>tì<small>p</small>nh hì<small>p</small>nh <small>v</small>t<small>z</small>iê<small>h</small>u <small>v</small>thụ hà<small>p</small>n<small>c</small>g hó<small>x</small>a <small>i</small>và <small>3</small>chí<small>p</small>nh <small>l</small>sá<small>3</small>ch <small>v</small>th<small>x</small>a<small>p</small>nh <small>v</small>tố<small>p</small>n <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p, <small>s</small>phả<small>p</small>n á<small>p</small>nh <small>v</small>tố<small>3</small>c <small>p</small>độ

t<small>z</small>iê<small>h</small>u <small>v</small>thụ <small>l</small>sả<small>p</small>n <small>s</small>phẩ<small>l</small>m <small>i</small>và <small>v</small>tố<small>3</small>c <small>p</small>độ <small>v</small>th<small>h</small>u hồ<small>z</small>i <small>v</small>t<small>z</small>iề<small>p</small>n <small>l</small>mặ<small>v</small>t <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p. <small>l</small>Nế<small>h</small>u h<small>x</small>a<small>z</small>i <small>p</small>nộ<small>z</small>i <small>g</small>d<small>h</small>u<small>p</small>n<small>c</small>g

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 34</span><div class="page_container" data-page="34">

luận văn thạc sĩ

nà<small>m</small>y <small>p</small>đề<small>h</small>u <small>3</small>có <small>v</small>tố<small>3</small>c <small>p</small>độ <small>3</small>c<small>x</small>ao <small>l</small>sẽ <small>p</small>đẩ<small>m</small>y <small>p</small>nh<small>x</small>a<small>p</small>nh <small>v</small>tố<small>3</small>c <small>p</small>độ <small>y</small>l<small>h</small>uâ<small>p</small>n <small>3</small>ch<small>h</small>u<small>m</small>yể<small>p</small>n <small>i</small>vố<small>p</small>n <small>y</small>lư<small>h</small>u <small>p</small>độ<small>p</small>n<small>c</small>g.

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 35</span><div class="page_container" data-page="35">

luận văn thạc sĩ

Tó<small>l</small>m <small>y</small>lạ<small>z</small>i, <small>v</small>tồ<small>p</small>n <small>@</small>bộ hệ <small>v</small>thố<small>p</small>n<small>c</small>g <small>3</small>chỉ <small>v</small>t<small>z</small>iê<small>h</small>u <small>p</small>đá<small>p</small>nh <small>c</small>g<small>z</small>iá h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>y</small>là <small>3</small>cơ <small>l</small>sở q<small>h</small>u<small>x</small>a<small>p</small>n

<small>v</small>t<small>e</small>rọ<small>p</small>n<small>c</small>g <small>p</small>để <small>p</small>nhì<small>p</small>n <small>p</small>nhậ<small>p</small>n, <small>p</small>đá<small>p</small>nh <small>c</small>g<small>z</small>iá <small>l</small>mặ<small>v</small>t <small>l</small>mạ<small>p</small>nh, <small>l</small>mặ<small>v</small>t <small>m</small>yế<small>h</small>u <small>i</small>về <small>v</small>tì<small>p</small>nh hì<small>p</small>nh <small>v</small>tổ <small>3</small>chứ<small>3</small>c <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n

<small>p</small>nó<small>z</small>i <small>e</small>r<small>z</small>iê<small>p</small>n<small>c</small>g <small>i</small>và <small>v</small>tì<small>p</small>nh hì<small>p</small>nh <small>v</small>tà<small>z</small>i <small>3</small>chí<small>p</small>nh <small>p</small>nó<small>z</small>i <small>3</small>ch<small>h</small>u<small>p</small>n<small>c</small>g <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p, <small>p</small>để <small>p</small>đá<small>p</small>nh <small>c</small>g<small>z</small>iá <small>p</small>đượ<small>3</small>c <small>v</small>thự<small>3</small>c

<small>v</small>t<small>e</small>rạ<small>p</small>n<small>c</small>g h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p.

Chỉ <small>v</small>t<small>z</small>iê<small>h</small>u <small>p</small>nà<small>m</small>y <small>s</small>phả<small>p</small>n á<small>p</small>nh <small>l</small>mộ<small>v</small>t <small>p</small>đồ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>3</small>cố <small>p</small>đị<small>p</small>nh <small>v</small>th<small>x</small>a<small>l</small>m <small>c</small>g<small>z</small>i<small>x</small>a <small>i</small>vào hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g SXKD <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g

<small>o</small>kỳ <small>v</small>tạo <small>e</small>r<small>x</small>a <small>p</small>đượ<small>3</small>c <small>@</small>b<small>x</small>ao <small>p</small>nh<small>z</small>iê<small>h</small>u <small>p</small>đồ<small>p</small>n<small>c</small>g <small>g</small>do<small>x</small>a<small>p</small>nh <small>v</small>th<small>h</small>u <small>v</small>th<small>h</small>uầ<small>p</small>n

Chỉ <small>v</small>t<small>z</small>iê<small>h</small>u <small>p</small>nà<small>m</small>y <small>3</small>cho <small>@</small>b<small>z</small>iế<small>v</small>t <small>l</small>mộ<small>v</small>t <small>p</small>đồ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>3</small>cố <small>p</small>đị<small>p</small>nh <small>v</small>th<small>x</small>a<small>l</small>m <small>c</small>g<small>z</small>i<small>x</small>a <small>i</small>vào hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g SXKD <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>o</small>kỳ

<small>v</small>tạo <small>e</small>r<small>x</small>a <small>p</small>đượ<small>3</small>c <small>@</small>b<small>x</small>ao <small>p</small>nh<small>z</small>iề<small>h</small>u <small>p</small>đồ<small>p</small>n<small>c</small>g <small>y</small>lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n <small>v</small>t<small>e</small>rướ<small>3</small>c (<small>l</small>s<small>x</small>a<small>h</small>u) <small>v</small>th<small>h</small>uế - <b>H<small>z</small>iệ<small>h</small>u <small>l</small>s<small>h</small>uấ<small>v</small>t <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>v</small>tà<small>z</small>i <small>l</small>sả<small>p</small>n <small>3</small>cố <small>p</small>đị<small>p</small>nh </b>

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 36</span><div class="page_container" data-page="36">

luận văn thạc sĩ

phá<small>v</small>t, <small>p</small>đồ<small>p</small>n<small>c</small>g <small>v</small>t<small>z</small>iề<small>p</small>n <small>l</small>mấ<small>v</small>t <small>c</small>g<small>z</small>iá <small>y</small>là<small>l</small>m <small>3</small>cho <small>c</small>g<small>z</small>iá <small>3</small>cả <small>p</small>n<small>c</small>g<small>h</small>u<small>m</small>yê<small>p</small>n <small>i</small>vậ<small>v</small>t <small>y</small>l<small>z</small>iệ<small>h</small>u, hà<small>p</small>n<small>c</small>g hoá <small>v</small>tă<small>p</small>n<small>c</small>g <small>y</small>lê<small>p</small>n, <small>p</small>đồ<small>p</small>n<small>c</small>g

luan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hopluan van tot nghiep, luan van thac si, luan van cao hoc, luan van tong hop

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 37</span><div class="page_container" data-page="37">

luận văn thạc sĩ

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 38</span><div class="page_container" data-page="38">

luận văn thạc sĩ

<small>o</small>khơ<small>p</small>n<small>c</small>g <small>3</small>có <small>s</small>phươ<small>p</small>n<small>c</small>g <small>s</small>phá<small>s</small>p <small>o</small>khấ<small>h</small>u h<small>x</small>ao hợ<small>s</small>p <small>y</small>lý hoặ<small>3</small>c <small>o</small>khơ<small>p</small>n<small>c</small>g <small>p</small>đượ<small>3</small>c <small>p</small>đá<small>p</small>nh <small>c</small>g<small>z</small>iá <small>y</small>lạ<small>z</small>i <small>v</small>thì <small>l</small>sẽ <small>o</small>khơ<small>p</small>n<small>c</small>g

<small>@</small>bảo <small>v</small>toà<small>p</small>n <small>p</small>đượ<small>3</small>c <small>c</small>g<small>z</small>iá <small>v</small>t<small>e</small>rị <small>@</small>b<small>x</small>a<small>p</small>n <small>p</small>đầ<small>h</small>u. <small>l</small>Nế<small>h</small>u <small>p</small>nề<small>p</small>n <small>o</small>k<small>z</small>i<small>p</small>nh <small>v</small>tế ổ<small>p</small>n <small>p</small>đị<small>p</small>nh <small>v</small>tạo <small>p</small>đ<small>z</small>iề<small>h</small>u <small>o</small>k<small>z</small>iệ<small>p</small>n <small>3</small>cho <small>3</small>cá<small>3</small>c <small>g</small>do<small>x</small>a<small>p</small>nh

<small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>s</small>phá<small>v</small>t <small>v</small>t<small>e</small>r<small>z</small>iể<small>p</small>n <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh, <small>v</small>tă<small>p</small>n<small>c</small>g <small>y</small>lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n, <small>p</small>đả<small>l</small>m <small>@</small>bảo <small>p</small>đượ<small>3</small>c h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử

<small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p. Vì <small>v</small>thế <small>@</small>bê<small>p</small>n <small>3</small>cạ<small>p</small>nh <small>3</small>cá<small>3</small>c <small>p</small>đ<small>z</small>iề<small>h</small>u <small>o</small>k<small>z</small>iệ<small>p</small>n <small>3</small>cầ<small>p</small>n <small>v</small>th<small>z</small>iế<small>v</small>t <small>3</small>cho <small>i</small>v<small>z</small>iệ<small>3</small>c <small>s</small>phá<small>v</small>t

<small>v</small>t<small>e</small>r<small>z</small>iể<small>p</small>n hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh ( <small>p</small>như <small>v</small>thị <small>v</small>t<small>e</small>rườ<small>p</small>n<small>c</small>g, <small>p</small>n<small>c</small>g<small>h</small>u<small>m</small><small>p</small>n <small>i</small>vậ<small>v</small>t <small>y</small>l<small>z</small>iệ<small>h</small>u, <small>p</small>nhâ<small>p</small>n <small>3</small>cơ<small>p</small>n<small>c</small>g, <small>3</small>chí<small>p</small>nh <small>l</small>sá<small>3</small>ch

<small>o</small>kh<small>h</small>u<small>m</small>yế<small>p</small>n <small>o</small>khí<small>3</small>ch <small>p</small>đầ<small>h</small>u <small>v</small>tư), <small>3</small>cá<small>3</small>c <small>p</small>nhà <small>p</small>đầ<small>h</small>u <small>v</small>tư <small>y</small>l<small>h</small><small>p</small>n <small>3</small>chú ý <small>v</small>tì<small>l</small>m <small>o</small>k<small>z</small>iế<small>l</small>m <small>l</small>mơ<small>z</small>i <small>v</small>t<small>e</small>rườ<small>p</small>n<small>c</small>g <small>p</small>đầ<small>h</small>u <small>v</small>tư <small>3</small>có <small>l</small>sự ổ<small>p</small>n <small>p</small>đị<small>p</small>nh <small>o</small>k<small>z</small>i<small>p</small>nh <small>v</small>tế <small>i</small>vĩ <small>l</small>mô.

vố<small>p</small>n <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p. Q<small>h</small>u<small>m</small>y <small>l</small>mô, <small>3</small>cơ <small>3</small>cấ<small>h</small>u <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>i</small>vố<small>p</small>n ả<small>p</small>nh hưở<small>p</small>n<small>c</small>g <small>v</small>tớ<small>z</small>i <small>v</small>tố<small>3</small>c <small>p</small>độ <small>y</small>l<small>h</small>uâ<small>p</small>n

<small>3</small>ch<small>h</small>u<small>m</small>yể<small>p</small>n <small>i</small>vố<small>p</small>n, <small>s</small>phươ<small>p</small>n<small>c</small>g <small>s</small>phá<small>s</small>p <small>p</small>đầ<small>h</small>u <small>v</small>tư, <small>v</small>thể <small>v</small>thứ<small>3</small>c <small>v</small>th<small>x</small>a<small>p</small>nh <small>v</small>tố<small>p</small>n <small>v</small>từ <small>p</small>đó ả<small>p</small>nh hưở<small>p</small>n<small>c</small>g <small>p</small>đế<small>p</small>n <small>g</small>do<small>x</small>a<small>p</small>nh

<small>v</small>th<small>h</small>u <small>i</small>và <small>y</small>lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p.

Tí<small>p</small>nh <small>v</small>thờ<small>z</small>i <small>i</small>vụ <small>i</small>và <small>3</small>ch<small>h</small>u <small>o</small>kỳ <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t ả<small>p</small>nh hưở<small>p</small>n<small>c</small>g <small>p</small>đế<small>p</small>n <small>p</small>nh<small>h</small>u <small>3</small>cầ<small>h</small>u <small>i</small>vố<small>p</small>n <small>i</small>và <small>g</small>do<small>x</small>a<small>p</small>nh <small>v</small>th<small>h</small>u <small>v</small>t<small>z</small>iê<small>h</small>u <small>v</small>thụ

sả<small>p</small>n <small>s</small>phẩ<small>l</small>m. Ví <small>g</small>dụ <small>p</small>như <small>p</small>nhữ<small>p</small>n<small>c</small>g <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>p</small>n<small>c</small>gà<small>p</small>nh <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t <small>3</small>có <small>v</small>tí<small>p</small>nh

<small>3</small>chấ<small>v</small>t <small>v</small>thờ <small>i</small>vụ <small>v</small>thì <small>p</small>nh<small>h</small>u <small>3</small>cầ<small>h</small>u VL<small>é</small>Đ <small>c</small>g<small>z</small>iữ<small>x</small>a <small>3</small>cá<small>3</small>c q<small>h</small>uý <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>p</small>nă<small>l</small>m <small>v</small>thườ<small>p</small>n<small>c</small>g <small>3</small>có <small>l</small>sự <small>@</small>b<small>z</small>iế<small>p</small>n <small>p</small>độ<small>p</small>n<small>c</small>g <small>y</small>lớ<small>p</small>n,

<small>g</small>do<small>x</small>a<small>p</small>nh <small>v</small>th<small>h</small>u <small>@</small>bá<small>p</small>n hà<small>p</small>n<small>c</small>g <small>o</small>khơ<small>p</small>n<small>c</small>g <small>p</small>đề<small>h</small>u, <small>v</small>tì<small>p</small>nh hì<small>p</small>nh <small>v</small>th<small>x</small>a<small>p</small>nh <small>v</small>tố<small>p</small>n <small>3</small>cũ<small>p</small>n<small>c</small>g <small>c</small>gặ<small>s</small>p <small>o</small>khó <small>o</small>khă<small>p</small>n, ả<small>p</small>nh hưở<small>p</small>n<small>c</small>g

<small>v</small>tờ<small>z</small>i <small>o</small>kỳ <small>v</small>th<small>h</small>u <small>v</small>t<small>z</small>iề<small>p</small>n <small>@</small>bì<small>p</small>nh q<small>h</small><small>p</small>n, <small>v</small>tớ<small>z</small>i hệ <small>l</small>sốq<small>h</small>u<small>x</small>a<small>m</small>y <small>i</small>vị<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n… <small>g</small>do <small>p</small>đó ả<small>p</small>nh hưở<small>p</small>n<small>c</small>g <small>p</small>đế<small>p</small>n h<small>z</small>iệ<small>h</small>u q<small>h</small>uả

sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n. Do <small>p</small>đó, <small>i</small>v<small>z</small>iệ<small>3</small>c <small>l</small>so <small>l</small>sá<small>p</small>nh <small>3</small>cá<small>3</small>c <small>3</small>chỉ <small>v</small>t<small>z</small>iê<small>h</small>u <small>s</small>phả<small>p</small>n á<small>p</small>nh h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>3</small>củ<small>x</small>a

ư<small>h</small>u <small>p</small>đ<small>z</small>iể<small>l</small>m <small>i</small>và hạ<small>p</small>n <small>3</small>chế <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>i</small>v<small>z</small>iệ<small>3</small>c q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n. - Thị <small>v</small>t<small>e</small>rườ<small>p</small>n<small>c</small>g <small>3</small>cá<small>3</small>c <small>m</small>yế<small>h</small>u <small>v</small>tố <small>p</small>đầ<small>h</small>u <small>i</small>vào <small>i</small>và <small>p</small>đầ<small>h</small>u <small>e</small>r<small>x</small>a

Thị <small>v</small>t<small>e</small>rườ<small>p</small>n<small>c</small>g <small>y</small>là <small>p</small>nơ<small>z</small>i <small>g</small>d<small>z</small>iễ<small>p</small>n <small>e</small>r<small>x</small>a <small>3</small>cá<small>3</small>c hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g <small>l</small>m<small>h</small>u<small>x</small>a –<small>@</small>bá<small>p</small>n hà<small>p</small>n<small>c</small>g hó<small>x</small>a, <small>y</small>là <small>p</small>nơ<small>z</small>i <small>3</small>c<small>h</small>u<small>p</small>n<small>c</small>g <small>3</small>cấ<small>s</small>p<small>3</small>cá<small>3</small>c <small>m</small>yế<small>h</small>u

<small>v</small>tố <small>p</small>đầ<small>h</small>u <small>i</small>vào <small>3</small>cũ<small>p</small>n<small>c</small>g <small>p</small>như <small>v</small>t<small>z</small>iê<small>h</small>u <small>v</small>thị <small>3</small>cá<small>3</small>c <small>l</small>sả<small>p</small>n <small>s</small>phẩ<small>l</small>m <small>p</small>đầ<small>h</small>u <small>e</small>r<small>x</small>a, <small>p</small>đả<small>l</small>m <small>@</small>bảo <small>3</small>cho q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t,

<small>y</small>lư<small>h</small>u <small>v</small>thô<small>p</small>n<small>c</small>g , <small>v</small>t<small>z</small>iê<small>h</small>u <small>g</small>dù<small>p</small>n<small>c</small>g hà<small>p</small>n<small>c</small>g hó<small>x</small>a <small>p</small>đượ<small>3</small>c <small>g</small>d<small>z</small>iễ<small>p</small>n <small>e</small>r<small>x</small>a <small>v</small>thườ<small>p</small>n<small>c</small>g <small>p</small>x<small>h</small>u<small>m</small>yê<small>p</small>n, <small>y</small>l<small>z</small>iê<small>p</small>n <small>v</small>tụ<small>3</small>c. Do <small>p</small>đó <small>v</small>thị

<small>v</small>t<small>e</small>rườ<small>p</small>n<small>c</small>g <small>l</small>sẽ ả<small>p</small>nh hưở<small>p</small>n<small>c</small>g <small>p</small>đế<small>p</small>n <small>3</small>ch<small>z</small>i <small>s</small>phí <small>i</small>và <small>g</small>do<small>x</small>a<small>p</small>nh <small>v</small>th<small>h</small>u <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p q<small>h</small>u<small>x</small>a <small>p</small>đó ả<small>p</small>nh hưở<small>p</small>n<small>c</small>g

<small>p</small>đế<small>p</small>n <small>y</small>lợ<small>z</small>i <small>p</small>nh<small>h</small>uậ<small>p</small>n, h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p. - Rủ<small>z</small>i <small>e</small>ro <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh:

Cá<small>3</small>c <small>e</small>rủ<small>z</small>i <small>e</small>ro <small>p</small>như: <small>v</small>th<small>z</small>iê<small>p</small>n <small>v</small>t<small>x</small>a<small>z</small>i, <small>y</small>lũ <small>y</small>lụ<small>v</small>t, hỏ<small>x</small>a hoạ<small>p</small>n, <small>p</small>nhữ<small>p</small>n<small>c</small>g <small>@</small>b<small>z</small>iế<small>p</small>n <small>p</small>độ<small>p</small>n<small>c</small>g <small>v</small>thị <small>v</small>t<small>e</small>rườ<small>p</small>n<small>c</small>g… <small>y</small>là<small>l</small>m <small>3</small>cho <small>v</small>tà<small>z</small>i

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 39</span><div class="page_container" data-page="39">

luận văn thạc sĩ

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div><span class="text_page_counter">Trang 40</span><div class="page_container" data-page="40">

luận văn thạc sĩ

<small>s</small>phù hợ<small>s</small>p <small>i</small>vớ<small>z</small>i <small>v</small>từ<small>p</small>n<small>c</small>g <small>3</small>cô<small>p</small>n<small>c</small>g <small>i</small>v<small>z</small>iệ<small>3</small>c <small>3</small>cụ <small>v</small>thể <small>p</small>đồ<small>p</small>n<small>c</small>g <small>v</small>thờ<small>z</small>i <small>p</small>n<small>c</small>gườ<small>z</small>i <small>y</small>l<small>x</small>ao <small>p</small>độ<small>p</small>n<small>c</small>g <small>3</small>cả<small>l</small>m <small>v</small>thấ<small>m</small>y <small>p</small>đượ<small>3</small>c <small>o</small>kh<small>h</small>u<small>m</small>yế<small>p</small>n

<small>o</small>khí<small>3</small>ch <small>y</small>là<small>l</small>m <small>i</small>v<small>z</small>iệ<small>3</small>c <small>i</small>và <small>p</small>đượ<small>3</small>c <small>v</small>tự hào <small>i</small>về <small>i</small>vị <small>v</small>t<small>e</small>rí <small>i</small>và <small>v</small>t<small>e</small>rá<small>3</small>ch <small>p</small>nh<small>z</small>iệ<small>l</small>m <small>3</small>củ<small>x</small>a họ <small>v</small>thì <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>p</small>đó

<small>3</small>có <small>v</small>thể <small>v</small>tậ<small>p</small>n <small>g</small>dụ<small>p</small>n<small>c</small>g <small>v</small>tố<small>z</small>i <small>p</small>đ<small>x</small>a <small>v</small>t<small>e</small>rì<small>p</small>nh <small>p</small>độ, <small>p</small>nă<small>p</small>n<small>c</small>g <small>y</small>lự<small>3</small>c <small>3</small>củ<small>x</small>a <small>p</small>n<small>c</small>gườ<small>z</small>i <small>y</small>l<small>x</small>ao <small>p</small>độ<small>p</small>n<small>c</small>g <small>s</small>phụ<small>3</small>c <small>i</small>vụ <small>3</small>cho hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g SXKD, <small>v</small>tạo <small>p</small>đ<small>z</small>iề<small>h</small>u <small>o</small>k<small>z</small>iệ<small>p</small>n <small>3</small>cho <small>i</small>v<small>z</small>iệ<small>3</small>c <small>o</small>kh<small>x</small>a<small>z</small>i <small>v</small>thá<small>3</small>c <small>i</small>và <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>l</small>mộ<small>v</small>t <small>3</small>cá<small>3</small>ch h<small>z</small>iệ<small>h</small>u q<small>h</small>uả. Bê<small>p</small>n

<small>3</small>cạ<small>p</small>nh <small>p</small>đó <small>m</small>yê<small>h</small>u <small>3</small>cầ<small>h</small>u <small>i</small>v<small>z</small>iệ<small>3</small>c q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>v</small>tà<small>z</small>i <small>3</small>chí<small>p</small>nh <small>p</small>đị<small>z</small>i hỏ<small>z</small>i <small>y</small>lậ<small>s</small>p <small>p</small>đượ<small>3</small>c <small>3</small>cá<small>3</small>c <small>o</small>kế hoạ<small>3</small>ch <small>v</small>tà<small>z</small>i <small>3</small>chí<small>p</small>nh <small>g</small>dà<small>z</small>i hạ<small>p</small>n <small>i</small>và <small>p</small>n<small>c</small>gắ<small>p</small>n hạ<small>p</small>n <small>o</small>kho<small>x</small>a họ<small>3</small>c, hợ<small>s</small>p <small>y</small>lý <small>p</small>đồ<small>p</small>n<small>c</small>g <small>v</small>thờ<small>z</small>i q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>3</small>có h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>i</small>vố<small>p</small>n hoạ<small>v</small>t <small>p</small>độ<small>p</small>n<small>c</small>g <small>v</small>thự<small>3</small>c

<small>3</small>củ<small>x</small>a <small>3</small>cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y. <small>é</small>Đâ<small>m</small>y <small>y</small>là <small>3</small>cô<small>p</small>n<small>c</small>g <small>i</small>v<small>z</small>iệ<small>3</small>c q<small>h</small>u<small>x</small>a<small>p</small>n <small>v</small>t<small>e</small>rọ<small>p</small>n<small>c</small>g <small>i</small>vớ<small>z</small>i <small>v</small>tấ<small>v</small>t <small>3</small>cả <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>i</small>vì <small>p</small>nó ả<small>p</small>nh hưở<small>p</small>n<small>c</small>g

<small>p</small>đế<small>p</small>n <small>3</small>cá<small>3</small>ch <small>v</small>thứ<small>3</small>c <small>i</small>và <small>s</small>phươ<small>p</small>n<small>c</small>g <small>v</small>thứ<small>3</small>c <small>l</small>mà <small>p</small>nhà q<small>h</small>uả<small>p</small>n <small>y</small>lý h<small>h</small>u<small>m</small>y <small>p</small>độ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n, <small>l</small>sắ<small>s</small>p <small>p</small>xế<small>s</small>p <small>3</small>cơ <small>3</small>cấ<small>h</small>u <small>i</small>vố<small>p</small>n,

<small>y</small>l<small>h</small>uâ<small>p</small>n <small>3</small>ch<small>h</small>u<small>m</small>yể<small>p</small>n <small>i</small>vố<small>p</small>n <small>p</small>để <small>v</small>thà<small>p</small>nh <small>y</small>lậ<small>s</small>p, <small>g</small>d<small>h</small>u<small>m</small>y <small>v</small>t<small>e</small>rì <small>i</small>và <small>l</small>mở <small>e</small>rộ<small>p</small>n<small>c</small>g <small>o</small>k<small>z</small>i<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh. V<small>z</small>iệ<small>3</small>c q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>v</small>tà<small>z</small>i

<small>3</small>chí<small>p</small>nh <small>o</small>khơ<small>p</small>n<small>c</small>g h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>y</small>là <small>p</small>n<small>c</small>g<small>h</small>u<small>m</small>yê<small>p</small>n <small>p</small>nhâ<small>p</small>n <small>g</small>dẫ<small>p</small>n <small>p</small>đế<small>p</small>n <small>l</small>sự <small>v</small>thấ<small>v</small>t <small>@</small>bạ<small>z</small>i <small>3</small>củ<small>x</small>a <small>3</small>cá<small>3</small>c <small>3</small>cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>o</small>khô<small>p</small>n<small>c</small>g <small>o</small>kể

<small>3</small>cô<small>p</small>n<small>c</small>g <small>v</small>t<small>m</small>y <small>i</small>vừ<small>x</small>a <small>i</small>và <small>p</small>nhỏ h<small>x</small>a<small>m</small>y <small>v</small>tậ<small>s</small>p <small>p</small>đồ<small>p</small>n. <small>l</small>N<small>c</small>gượ<small>3</small>c <small>y</small>lạ<small>z</small>i, <small>v</small>t<small>e</small>rì<small>p</small>nh <small>p</small>độ q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>v</small>tà<small>z</small>i <small>3</small>chí<small>p</small>nh <small>v</small>tố<small>v</small>t <small>l</small>sẽ <small>c</small>g<small>z</small>iú<small>s</small>p

<small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>3</small>chủ <small>p</small>độ<small>p</small>n<small>c</small>g <small>3</small>cá<small>3</small>c <small>o</small>kế hoạ<small>3</small>ch <small>v</small>th<small>h</small>u hú<small>v</small>t, q<small>h</small>uả<small>p</small>n <small>y</small>lý <small>i</small>và <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n h<small>z</small>iệ<small>h</small>u q<small>h</small>uả,

<small>v</small>t<small>e</small>rá<small>p</small>nh <small>v</small>tì<small>p</small>nh <small>v</small>t<small>e</small>rạ<small>p</small>n<small>c</small>g <small>y</small>lã<small>p</small>n<small>c</small>g <small>s</small>phí <small>i</small>và <small>g</small>dư <small>v</small>thừ<small>x</small>a <small>i</small>vố<small>p</small>n. - Vấ<small>p</small>n <small>p</small>đề <small>p</small>xá<small>3</small>c <small>p</small>đị<small>p</small>nh <small>p</small>nh<small>h</small>u <small>3</small>cầ<small>h</small>u VKD:

V<small>z</small>iệ<small>3</small>c <small>p</small>xá<small>3</small>c <small>p</small>đị<small>p</small>nh <small>p</small>nh<small>h</small>u <small>3</small>cầ<small>h</small>u VKD <small>o</small>khơ<small>p</small>n<small>c</small>g <small>3</small>chí<small>p</small>nh <small>p</small>xá<small>3</small>c <small>l</small>sẽ <small>g</small>dẫ<small>p</small>n <small>p</small>đế<small>p</small>n <small>v</small>thừ<small>x</small>a <small>i</small>vố<small>p</small>n hoặ<small>3</small>c <small>v</small>th<small>z</small>iế<small>h</small>u

vố<small>p</small>n <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh SXKD, <small>y</small>là<small>l</small>m <small>3</small>cho h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g VKD <small>c</small>g<small>z</small>iả<small>l</small>m. <small>l</small>Nế<small>h</small>u <small>v</small>thừ<small>x</small>a <small>i</small>vố<small>p</small>n <small>l</small>sẽ

<small>g</small>dẫ<small>p</small>n <small>v</small>tớ<small>z</small>i <small>l</small>mấ<small>v</small>t <small>3</small>cơ hộ<small>z</small>i <small>p</small>đầ<small>h</small>u <small>v</small>tư <small>p</small>đổ<small>z</small>i <small>l</small>mớ<small>z</small>i, <small>y</small>là<small>l</small>m <small>v</small>tă<small>p</small>n<small>c</small>g <small>3</small>ch<small>z</small>i <small>s</small>phí <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n <small>3</small>cầ<small>p</small>n <small>v</small>th<small>z</small>iế<small>v</small>t <small>g</small>dẫ<small>p</small>n <small>p</small>đế<small>p</small>n

<small>y</small>là<small>l</small>m <small>c</small>g<small>z</small>iá<small>p</small>n <small>p</small>đoạ<small>p</small>n <small>l</small>mộ<small>v</small>t <small>i</small>và<small>z</small>i <small>o</small>khâ<small>h</small>u <small>3</small>củ<small>x</small>a q<small>h</small>uá <small>v</small>t<small>e</small>rì<small>p</small>nh <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t.Lú<small>3</small>c <small>p</small>đó <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>y</small>lạ<small>z</small>i <small>s</small>phả<small>z</small>i h<small>h</small>u<small>m</small>y <small>p</small>độ<small>p</small>n<small>c</small>g <small>v</small>thê<small>l</small>m <small>i</small>vố<small>p</small>n <small>y</small>là<small>l</small>m <small>v</small>tă<small>p</small>n<small>c</small>g <small>3</small>ch<small>z</small>i <small>s</small>phí <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n, h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>o</small>k<small>z</small>i<small>p</small>nh <small>v</small>tế <small>@</small>bị <small>c</small>g<small>z</small>iả<small>l</small>m <small>l</small>sú<small>v</small>t. - Thươ<small>p</small>n<small>c</small>g h<small>z</small>iệ<small>h</small>u <small>3</small>củ<small>x</small>a <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p

Thươ<small>p</small>n<small>c</small>g h<small>z</small>iệ<small>h</small>u <small>y</small>là <small>o</small>kế<small>v</small>t q<small>h</small>uả <small>3</small>củ<small>x</small>a <small>3</small>cả <small>l</small>mộ<small>v</small>t q<small>h</small> <small>v</small>t<small>e</small>rì<small>p</small>nh <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>s</small>phấ<small>p</small>n <small>p</small>đấ<small>h</small>u <small>p</small>để <small>v</small>t<small>e</small>rở <small>p</small>nê<small>p</small>n <small>3</small>có

<small>v</small>tê<small>p</small>n <small>v</small>t<small>h</small>uổ<small>z</small>i <small>i</small>và <small>c</small>g<small>z</small>iữ <small>c</small>gì<small>p</small>n <small>h</small>u<small>m</small>y <small>v</small>tí<small>p</small>n <small>p</small>đó <small>v</small>t<small>e</small>rê<small>p</small>n <small>v</small>thị <small>v</small>t<small>e</small>rườ<small>p</small>n<small>c</small>g. Thươ<small>p</small>n<small>c</small>g h<small>z</small>iệ<small>h</small>u <small>y</small>lớ<small>p</small>n <small>3</small>có <small>c</small>g<small>z</small>iá <small>v</small>t<small>e</small>rị <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>i</small>v<small>z</small>iệ<small>3</small>c

<small>g</small>d<small>h</small>u<small>m</small>y <small>v</small>t<small>e</small>rì <small>i</small>và <small>l</small>mở <small>e</small>rộ<small>p</small>n<small>c</small>g q<small>h</small>u<small>x</small>a<small>p</small>n hệ <small>y</small>là<small>l</small>m ă<small>p</small>n <small>i</small>vớ<small>z</small>i <small>3</small>cá<small>3</small>c <small>p</small>đố<small>z</small>i <small>v</small>tá<small>3</small>c, <small>p</small>đồ<small>p</small>n<small>c</small>g <small>v</small>thờ<small>z</small>i <small>3</small>cũ<small>p</small>n<small>c</small>g <small>y</small>là <small>l</small>mộ<small>v</small>t <small>i</small>vậ<small>v</small>t <small>p</small>đả<small>l</small>m

<small>@</small>bảo <small>v</small>t<small>e</small>ro<small>p</small>n<small>c</small>g <small>3</small>cá<small>3</small>c q<small>h</small>u<small>x</small>a<small>p</small>n hệ <small>v</small>tí<small>p</small>n <small>g</small>dụ<small>p</small>n<small>c</small>g. Thơ<small>p</small>n<small>c</small>g q<small>h</small>u<small>x</small>a <small>p</small>đó, <small>g</small>do<small>x</small>a<small>p</small>nh <small>p</small>n<small>c</small>gh<small>z</small>iệ<small>s</small>p <small>3</small>có <small>3</small>cá<small>3</small>c <small>p</small>đ<small>z</small>iề<small>h</small>u <small>o</small>k<small>z</small>iệ<small>p</small>n

<small>v</small>th<small>h</small>uậ<small>p</small>n <small>y</small>lợ<small>z</small>i <small>p</small>để ổ<small>p</small>n <small>p</small>đị<small>p</small>nh <small>p</small>n<small>c</small>g<small>h</small>uồ<small>p</small>n <small>3</small>c<small>h</small>u<small>p</small>n<small>c</small>g <small>3</small>cấ<small>s</small>p <small>3</small>cá<small>3</small>c <small>m</small>yế<small>h</small>u <small>v</small>tố <small>l</small>sả<small>p</small>n <small>p</small>x<small>h</small>uấ<small>v</small>t, <small>v</small>tă<small>p</small>n<small>c</small>g <small>g</small>do<small>x</small>a<small>p</small>nh <small>v</small>th<small>h</small>u, <small>v</small>tă<small>p</small>n<small>c</small>g <small>y</small>lợ<small>z</small>i

<small>p</small>nh<small>h</small>uậ<small>p</small>n, <small>p</small>nâ<small>p</small>n<small>c</small>g <small>3</small>c<small>x</small>ao h<small>z</small>iệ<small>h</small>u q<small>h</small>uả <small>l</small>sử <small>g</small>dụ<small>p</small>n<small>c</small>g <small>i</small>vố<small>p</small>n.

fgf fgxx fgfg45 fg fsdf gr fgf gfg fgf rt d gdf gdfg dh dff gdf dfddfg 54545 f df ddf d dfdf df dfd fd dfd ddgdgdd dd d d fdfd 454 dhfg fgfgf

<small> gfsdsd sd sdsd dsd sd454 4545 4545xfdf def dtrrtrrtrt 454 454 545gd luan van do an khoa luan tot nghiep fdfd 454 dhfg fgfgf </small>

</div>