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BÀI TIỂU LUẬN MÔN QUẢN TRỊ TÀI CHÍNH Công ty cổ phần phát triển đô thị công nghiệp số 2

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"S8.'QZMX8SR @=4] X8S;;T6\<4T?] S;=4
6IF.*(NSX8)ZM8P).GU*(NSX8QZM4#K
L)ZMX8RS;;T(W;=S\T4@@]OQZMM\<]
6-S8.'S64
#`5-S8.'QZMX8d,E>DkS;=;LS
;==L,GY`-S8.'*4

hi,()4-)(7C--)4-)mn#
oj p8)ZMR(':-.G'QZM4j .DWm
(:QZMX8`D8.6(:)ZM8-.8.`(N8
(8.'4
"S8.'8X8SRS;;T(WS;=R,<=4;@]6 @T4?>]4
6IF.QZMV*\<]R;;T(W;=L.-(`,(NX8
_)*:-.>4T]R;;T(W;=4
.(`L-S8.'8X8(Md,P\;]).GUDkS;;TL
O8.PDkS;=;LS;==4
5PFP5P)g-(E+)(hi,jC-)$'C)',.9.:)7](jV-$#
)\('l. 5HHS 5HFH 5HFF 5HF5
"q^Dk[I2r
=>T4@= ;A4A; =\4=< =A4>>
07[8:-.
>4@= >4A A4T> ;4A>
07[8$)Dk[I
>=4@@] @4@T] >4=>] @4T?]
07[8$)Dk >=] >;] =@]
a. Kỳ thu tiền bình quân :
s((.Oc [G5OQ-.%4`.DWDk[I5D8.6(
`:(OQ-.%4
C.-W[.D.5LS;;T-q^Dk[I=>T4@=ESLS6;A4A
ESS;=;GV*=\4=<ESS;==GV*=A4>>ES
4F26
 !""
S;=4OGL*(NG7[8-.%RS;;T(W;=MW(OQ
kMWFKG*X8-'4+NF5 X8G )nFKG**P` [P4
b. Vòng quay tồn kho:
#_6G7[8:-..DWDk[I:-.[8D8.6G7(M.8F.8
G:-..DWDk[I:-.X8F.8 %5WD8.64

C.-W[.D.5LS;;T[8(OQ>4@=G7ESLG`VOUdS
;=;>4AG7ESLSdS;==A4T>G7ESG7;4A>G7ESdS;=4
9^.5*(N[8G7:-.X88($^4j R;;T(W;=
-'*4
c. Hiệu quả sử dụng tổng tài sản (TAT)/
j)*.DWm(:)X8M.8(OQD8.6(:F.84
C.-W[.D.5LS;;Tm(:)M.8(OQ=4>=@@(:F.8LOP
JG.S;=;L;==L;==4@@TG=4>=>G=4@T?(:4OGL [)nFK$
)C.c8`)JGSL,(NV5%V_842.GU [)nFK).
LkV5%V_).GU_)*X8S;;TL5%PS;=;G8.PG.S;==4
9^.5m(:G*)X8(OQ)nFK-' [4
5PFPIP)g-(E+)+C+(hi,(='(2o
)\('l. 5HHS 5HFH 5HFF 5HF5
j)*QE$)Et
;4<> ;4<= ;4\A ;4\?
j)*QE$)

Dk ;4\< ;4\A ;4\T
"SG8
u =;>4?@ \\4?@ A4<
j)*-SQ
;4<= ;4A ;4=<T ;4=A?
5F26
 !""
a. Tỷ lệ nợ / Tổng tài sản (D/A)/
9.Oc,(N)nFKQ(Q.$)G.DWQWD8.6%&S.
$:G*4
u C.-W[.D.5j QE$2S;;T<>]LV*<=]
S;=;LV*\A]S;==GS6\?]S;=48(`.85)nFKQ
(Q.$)O8 [4

u 6L).GU,Dkka(8d,j QEG*V5%V_8
Df).GU'S;;TL;=;L;==4
b. Tỷ lệ thanh toán lãi vay (ICR)/
3'-S8G8RQ.M(N)V5-F.84
C.-W[.D.5Lj 8.'G8X8^RS;=;(WS
;=46I/QOUWRS;=;(W;=L%G8SGRS
;=;(WS;=4#.5-S8G8D)v4
c. Tỷ lệ khả năng trả nợ /
s((.Oc-SQ*GX8F.8 %R':F.8L-58.GQ
OUW4
6F26
 !""
C.-W[.D.5Lj -SQX8w=49^`x8:^
`)nFK(QyPQ*G%4"W[.'8S;;T;4<=L
,y-SQ*X85%L6.)*(OQ dS;=;6,
;4AL)8(`KG(WS;=_7;4=A?L-SQ*55%4
5PFPTP)g-(E+)+C+(hi,jC-)$'C;):-k-$W'-)
i
o
'
#
)\('l. 5HHS 5HFH 5HFF 5HF5
j)5QN%z3+
>=4>;] >=4<@] ?4\A] T4=>]
j)5)Q)8W
3+
<4?] A<4<;] ;4T] 4?T]
2,)QPD{3
?4>@] =<4@=] T4=A] @4?]
lrt

@4A] =4AT] <4T\] <4=]
lrtDk
=;] @] ?]
lr{
;4T] >4A] =\4@;] =A4T=]
lr{Dk
>] =<] =]
7F26
 !""
a. Doanh lợi gộp bán hàng và dịch vụ (GPM)#
#.DWQD'GFGKDfD8.6%&SF.84
u C.-W[.D85L.8QN%D'GFGKX8W-.
>=4>] F.8X8S;;TLS6 >=4<@] S;=;L?4\A]S ;==LGS6
T4=>]G.S;=4
u kj)*z3+`VOUV5%V_8RS;;T(W;=F.OdX8DW
(NX8Oc-`-S.D5(N)RpS;;T(WS;=4
b. Doanh lợi ròng (NPM)/
#.DWQ)8WDfD8.6%&SF.84
u 0U-W[.DLS;;TQ)8WW<4?]F.8GSGS
;=;A<4<]L)8(`F&G.S;==;4T]G;=4?T]4
u 6IF..'S;;TL;=;L;==kQS;=;SGP'
S7M4
c. Sức sinh lợi cơ bản (BEP) #
s((''-S)QPDX8F.8 %LO8-(WOdX8WG(7
D|4
u0U-W[.D.5LS;=;.=;;(:)X8kM.8(OQ=<4@=(:
QOUWGS`{38.5).GUS;;TL;==G;=4
d. j  suất lợi nhuận trên tổng tài sản (ROA)/
8F26
 !""

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9F26
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