luận văn quản trị kinh doanh phân tích tình hình quản lý tài sản cố định tại công ty ld may hồng việt - trà vinh

TRIJdNGDAI HQc TRA VINH
KHOAKINH TE - LUAT_NGOAINGtI
BO M6N KiNH Tf

BAocAo THlIc TAPT6T NGH1EP

PHAN TINH
TICH
IIINIIQUAN TAISAN DINH
LY
CO
TAICONG LIEN
TY
DOANII
MAY
HONG - TRA
VIET
YINH

Gidngli€n hudngdAn:
NGUYENTHI THANH TH'Y
Sinh
vi€nthvchifD:THACHTIIIKDO KHANHTHI
Ldp:Cao
Edng To6n
Ke
Kh6a:2007 010
2

Tni Vinh,ltint 06,niin 2010

LOI NOI DAU

. !t 4e!Xs!-!!q&!
vietNamrlang di phir r.ienlheo
l.€n
c6ng
ngi€b6ahiendaih6a,
uXe hdi
( hn 0g\i,' rng .h r lthid \n nor.vo. chrnh,;ch mo cur thr m;. qudnhi .inh
rr:ir f,i
domnrhuos aJi \d c1cnuocr,ole lh', vdcvJ r\i gidi ngx\ .an8phrir
d,i
hien
nghiep
n,io
mdring.Trone
diiu kienran kinl 16 lrtrdng nay.bir ctrdoanh
Inldn ronhi vJ dnn8rlng duo. l;n rln doi ldi fha co nhils l; hnrchLi |hud^
hu6g ph6ltrien cnng Dhuchinhsdchkinh l€ tii chinbvtng chit ket hgp vdi su

cna
siso liapr6nerai dd$co kip sv bi6n.lOns thi ttui'ns.
nhn
Neonin, domhnghiep mu6D
iit
dtns vlng trenthumSldong nSoAi g
tinh Lelii chinh phnhqpthi canphti c6 co sdliL.hel
cho
liec dO nhnng

ra
sech
khod ki $uai
hoc
cu
rhiet mdy'n6chiendaih6a,
bi
lnig chic..6ngcuduna tmng
p h r r r r i|; \ i r J n h d on t - x u o n L a n i r r u r s . l , i n , i . . . .
g b
nhen quy6t
16
dinh
dinhld not tlongnhirne
vi rhi:Taisinc6dinhvev6nci5
da
lrqng nen dachqn
d6
em
cdn
neli€p. d(qctim quan
biat
ddD sijng cia Doanh
ss
ly
li
c6
$i "Pban tinhhinhquAn tdi sdn {ii r v, v6nc6dinhlrongCOng Lien
tich
r

, l J " n n a ) H o n s , a , L 1 v i n h J i c un . y c i n s l i r h u r 8y e ur o c M r h i i rd a. h o
M
g
b l
.
c 6 r gr y n g i ) . a n gp u r r i ; o . d J n tr h o c u n g i u n . h o d n h r l e mo ; m\ n n el J
dd
!u
ndnenghiep viLc6 kinh nghi€m khi emra lrudns g6pich cho c6ngvi€c cm

n M.!!-!qc-!gc$!-s'irs.i
i
h
r
M u cr i i uL \ u n gl:ac md i r h u , i p I J ,C o n g) I i i n d o a n M a yH a , nrg( r _ I ' d
kinh
th!rc cna Anhchi Em,tn d6en rritduoc
16 cic
vidhdahac thenc6ngliec
hdi
nghien khithuclip.
sau
- Muclieucq$a: Diinhgi6tinhhinhquAn !n st 4,ngLdi c6 dinhvd voi
sb
li
ty
c6dinhtong COng Li€n doanlMayHdlg !ig1 Trnvit])


'r Ehc4-Ylrcu!!-er@

- Kh6nggid: Tai C6ngty lien doanh
MayH6ngviet Trn vinh.
- ftdi gio: Bit diu nsny26 thdDg nim 2010danngay7, thrng 06, ntm
04,

20lokerrhic.
,r E6i ttronq lehi€r ctu: !6m:
- Bdngc3nddi ke b,n.
- Brng tinh klru haotai sdn
- Bdngluu chuyen i€
tien
- Bdngk& quahoqtdongkinhdoanh.


LdI CAMON
vi€t
Saul(hi thqc 6p lai C6ngty Litu DoanhMay HOng - Tra vinh, em da
va
vieck6lorn vaginp
co
diaukinhDclienv,ikianrhric bdLn c6ng
duqc nhiau
h9c
dA
emrans bi dudcrhtng kinb nglien qui b6uniLy ,p d$necho viec di lan sip
ldil!!
m
Em xin chanthdnhbi6t cAm BanCi6h d6c,cnngtodnth€cncC6 Cft va
ban
ka

cdcAnh Chi katodntai phdng to{n Tdi Vu cnngvdi cdcanhchi Phdng kMc
May H6ngviet - Tre vinh, dalao diau ki€n thuc €! voi
cnaCOng LiCndoanh
ty
congviecchi baoed va vrin daviec ldn thuct6 li€n quanditn ka lodnk& hqpvdi
sugiao(6p vdi khdchhangvd cungciP nhttg sii lieu .in thilit lien qud d6nviqc
thAnh
t6t.
vi6t bli bdoc6odahoen
t
xin
En cnng can dd BanHieuTddig cUa udngDaiHacTd vinhvi Co
dev
hudned;n ciinev'ii cecquy thayCOtryc thuockhoakinh t6 da 6n tinh giAng
ke
vAlruyan.i4t l4i nlrilngki.h nghiCnvd kiAdthtc co bin vCnganh to6n,it d6 ld
ch5dua,ld ch6d6dtng virnelrongxa hoil| |
Emxin chic BanCidmd6ccnngvfi cdcC6 Ch(t'tuh Chi c[a Congtv Li€n
doa.hMay HdngVi - TrAvinhvd qlt ThdvCOcn! tdmg Eq' HacTrn vinh ddi
h
d a o i n c l ' n dre a n h c o n e r r o n S c d n g \ i r l v " ! a n g n e a v p h a l r r i a n l "


NHANX6T
(Cnaco quan
thlrctap)
.)
/

t.-- t t

-.

"

- v...n...4..t...:.-...r

...

..

Trnvinh.nsa/J?6ns
6nim 2010

r/L /i".< vi'.
'/+L
7V

- A/S -

427dtk4 C4,f,,


MUCLUC

...............................
I

1:
Chudng cO sd Li LUAN

dinlvav6nc6 dinh....,..,.......,..,.....
I
l.l.K[4i b$nvnd4cdiamTdi sanc6

I
c6
Ll-l. Kh6inienTnisan dirh..............-..............................................
i
c
h
L l . l . l . L o ad i s a n 6d l n h 0 !h i n i . . . . - . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . . . . . . . .
l
c6
vd
l L,l.2.
Loqitaisan dinn hinh..,.,..,.,....,....-...................-.,,..,,.,,.,,
.............-....-......,.,.,,.,,.,.,,.,,.,,
I
t4?i
rhuc chinn
ai
1,1.1.3. taisinc6dinn

1 . 1 . 2 . D & d i € n r d i s A n c o d i n h . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . . .2. . . . . . . . - . . . .
.
v c
L l . 3 - l i i it i C m 6 n 6d i i h. . . . . . . . . . . . . ... . .-. . .-....
K

- . -........2

i . 1 . 4 . D l c d i a n v 6 n c 6 r t l n h . . . . . . . . . . . . . . . . . . . . . . - . . - . . . . . . . . .-. .2. . . . . . . . . . . . .
.
.
r . 2 . . i r r n c t u t n i s { n c d d i nv i v i i nc 6 d i . b . . . . . . . . . . . . . . . . . . . . . . . . . . .2. . . . . .
V
h
doanl
nshiQp . -. -.
...
l.ii c6
1.2.1. ld cna san dinhtrong
Vai
. .
c
t
1 . 2 . 2 .a it r dc i av 6 n dd i n hr o n s d o a n h n g h i.e.p
V

...... 2

. ....... 3

.....
.
13.Quenlira sildqnsti'i snnc6ainh... ......... ...... . .. . .. . .. . ........ 3

1.3.1.QutuliliLisanc6dinl..-........-..-.........................-........
1 . 3 . 2 . P h a n b a i t d i s A n c 6 d i n j r . . . . . . . . . . . . . . . . . . . . . . .. -. . . . . . . . . .

. 3
su
Lr.r. cdc chi riiu hiiu quc'i dunsreisin co dinh hiiu sudt
d l u g t d i s a n c 6 d i n h . . . . . . . . . . . . . . ..... ... ..... . . . .-... .-. .. . . . . . . . . 5
'r.4.Khiu haotlisin c6ilinh
.......... . .......5
.
L 4 , K l i i in i € m. . - ... . . . . . . .
l

.......-.

- -.,.... -.

5

p p k
1 . 4 . 2 .6 c h u o . g h 6 d n n h d u h a o . . . . . . . - . . - . , - - . . ' . - - - - 5
C p
rinh
1.4.3.Phddg phdp haondn lai srnc6 dinl htruhinh . - . .. .. .. .. - 7
rronss,n tinh xudr
duns
Trich
kniuInisrncitdinn
1.4.4.

.. ... . 10

t

c p
,
l . s . i n c h i en h i Q n v u n a h a ni c ht l i s i n c 6i t l n h v 6 n c 6 a ; o 1 . . . . . . I r
..11
....
r.5.Bto tonbvi phit tri6nv6nc6dinh. . . ................ . ..................


chrong2: PH.iNTics TiNH IriNH cONc T,ic QUANLi Tir
T4r
s,iNcd DINu- vdN cd DINE DoNv!.............................................
2.1.
Gi6t thieukhniquntvi c6ng Liendoanh
ry
May lIdrg VierT r AV i n n . . . . . - . . . . - . . . . . . . . . . . . . . . - . . . . . .

. . . - . . . . . . . . . . .l.3 . . . . . - .
-

2.L L Qu6
trinnhinhthanh.-........-..-..-....-.......-..................................
l3

2.1.2. hlnhphdt
tridn Cong ..................-..................................
crla
ty
I4
Qul
14

2.L3.Vi tri qla corgty ...........................-...................-......-..-.-..........
2 . 1 . 4 .6c b i r b O 6 yq u , n t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
T
c d
l
rAng l-nhvuchoat
vn
dOne xuAt doaih.....-.-.....-..-..
sdn
kiih
l6
2,1,5,
Chric
phdnA
vu tnng
ban......................-..-........l?
2,1,6,
ChLic vdnh'Cn cna
rdng

quy
2.1.7. rhicb htnhc6ng
GiAi
nghe,.,.,,..,.,..,.,..,.,....,.,..,.,.,..,..,....,..,.....,
-v6n c6.linhtsidoatrh
nshi€p--..-....-20
2.2.Tioh
hinhtiisin c6.linh
lrne
cd

2.2.1.
Phan tinhhiih b'dnd6ng. giiLn, c6ucnarAisAn
lch

c 6d i i n. - . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . - . . . . . . . - . . . .2.l . - . . . . . . . . . . .
.

dch
ndniaisa.c6dinn..........................................26
2.2.2.
Phen h€s6hao
ci5
2-2.3Phan c6cchiliCuhieuqudL dunsrdi sAn dinn,hi€u
tich
ei

dooh nsbi€p....................................................
suiit v6nc6dinl lrons
ve
2-2.4Phan tinl hinh klliu haovd sn dlDs qui khiiu haocta
dch

.

....31
d o e h n e h i e p . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . . . . . .
v6n
2.2.5.
Phan bao
tich toan c6di.n l?idodh nehiCp............................32

gid
2.2.6.DAnh tinh hinhquanli tiLisanc6 dinh va v6n c6 dirh
,. ,. ,.
may
Vi9t
trcng
Cong li€ndodrn Hdng - TiAvinl]..............,.,, . 33
ty

doan}nghicp rp dtng ddtalg caohi€uqua
de
2.2.?.cAcgiai ph6p
tdi c6
snduns san dinhvd!6n c6dinn.........-.............................-.............3
........................35
chudtrg KiT LUANvi IotN NGxI.................................
3r
.. ..
.............. .. 3s
3.r.Ktt lu4n...........................
3.2.Ki6trn9hi.........................

....................36


DANHM[iC CACBiNG, SODo
phan bi€. rlons se c6di.h.
rich
rdi
Bang 2.2.1Bnng

l:
:
phan
Bdn82i
2.2.1:Bnng ilchcocAu
tdisdn dinh.
cO
Bang3:2.2.3:
BarSphar tich t' s0t\t rdi trq 1aisdnc0 dirh.
ph6n hieusuAt dlngai san dinh.
st
c6
Bnng 2.2i: Bnng
4:
tich
6
n6y nhd
nudc.
Sodd l:2.1.4:SddO chfcbO


Ki HIEUcAc cUM TtI VIETTAT
TSCD:
NGTSCD:

Nelyen si6 tdi sdnc6 dinh

K]J:

Kd hoech

BQ:

Binhquan

sLsx:
HMTSCD:

HaomOn
tdisdn dinh
c6

y'K
PI.HS Dx\x :

Phons hoach xuir kinndoanixurrtrhep
ka
sAn
khdu

!HqTC:

Phdng ch6nh chinh
hdnh
lai

PKTry:
KH:

Kldu hao

. TSDH:
TSNH:
TSCDHHI
VCD:

sx:
LNI

KPT:

Tii srnc6di.h htu htnn
Sad
xurit


rep
BI rio rhtrc L6Lnrh'ip

CVIIDTNgu}anThiTlu|

I hir)

chdms 1r cO sd Li LUAN
I.r.

K h n i i d m nd i c d i a n r i i . , i n c 6d i h hv i \ ; n c i jd i n l ' :
n
v

l l.l. Khti ni6n Tni sdr c6(tlnh:
\
d
c
d
f . , i n c od i n hl , r u i ; 1 . " n ^ L d r h u ) i n u l eI n n s s a n u i t k i n h o d n l .
xuill.
iludcnhieu chuki sdn
vio
dnns
l
h
a . ' u ( o ' i r l i . : . , . 1 o d , - 'l : r r . i . ' n' ; d : n h, u ' , ' n | ,l.. i . i ' i n \ j c i L \ 1
hinh.
rorir,iisanc.j Ll c r,iichinh.
dinh
r.r.1.1.Loeitni sanc6dlnhhnulinh:
hinhrheival chit, c6 katcir doc
Tdi sdnc6 dinhhnuhinhh rii sanmang
' ; p . h o " c l i r n olr; r h . l n f
. o r nr l i i L \ ' : r l ' i n , x . i n r i i n g l e h n l c r r o i n n i u d i
rhdi
lhoamin dOns ca02iarr
ningnhit dinh.
cnrsthrc hienmil haymdts6chuc

-

C6 tbdi gianstdlmgtt I namtlolen.

- c6 nguyen
t.dlen.
siern 10.000.000d4n8
1.1.1.2. tnisln c6itinhv6 hinh:
Loei
chlit
hinhhliisanklOngnanghinhlh6ival cu
Tnisrnc6dinhv6
q u r d d v i p h d id , i u u c h :p h ,. r o v : i c F o l ; n n h u C : ; r d q u J i n n
r
giniph6p
cong
nshi€P,
friI vitinh.kiauddng
pher
ch6.
baDs ninh s6ng phin manr
i .
h i t u c l , D ; rq u ) i i r 1 c i l . . . .r . . i n g r \ o r m r n d ; n e r h d i 2 l i e u c h ; n :
E
- C 6 d r i r i g i a nd u n g i n 0 ln d m r o l e n
t
st
- Cbngtryen
dang
si6ln 10.000.000 trdlen
Lo4i
1,1.1,3. lni sin c6dinhihuetirichinh:
nghiep
thui

ci
riichinl ld nhtngraisdn dinnmadoanb
c6
TdisiLn dinh1hu€
thdihanlhu6 benlhueduocldr chon
Kbi
iy
cnacong cholbuciai chinh. k6tdrLic
I
h d
r
o
h
l
m u a4 ir e i. a nr h u c o . (r i i P , u .r h u iL h c c r JJ i i u k i a n l ' o rr h u i n ' o n c a P i n s

sVTll ThrchThi KeoKhJnl'Ihi


l
c \ H D N A u ) e T h t T h J n hl t r ' t
n

Ireocdothvc r,lpt6t hehrep

thue1di
Tdngsij lianthut mil lo4irri s,n qui d!'nrtai hdnd6ng
thu€rii chinh.
sin
chi.h. ir nhit phdituongdtdg v6i gi6tri cnadLi d61ailhdi diemkt hqpdOns.

l r.2. Dic diAn raisnnc6dinh:
giii
hinh
Xd va mir hianvat:lhrm giavio didu chuki s,inxudt. nguv€n
tdisan
c6
doanh,
va
XCt nllgiittrj:Khi dun giavnoquiitrinhsiLdxuitkinh
dtr'hrlu hinnre b, hJomond.i!r.
siJ,, h .o monci" Lr' :0n L; Jilh hvu hinl'\c
diiitqtngst dun8.
dich
duqc
chuydn din vio chiphicna
Kh6iniemr6n c6.linh:
1.1.3.
san
nghiep biduIiCDbing riancnatoanb6 Ldi c6
h
V6nc6dinhcrladoanh
Doanh
nshieP
diu
dinhvdc6ckhoan tu ddilan cna
1.1.4.
Dic di6mv6n.ii dinh:
cna
qua
Viin c6 dinhluanchuyan nhiiu chuki sin xuir k'nh doanh doanh

nglicf Joraisd' .iJ.nh\r.r

lln r,l.r.rdcr\dn

rrdn ga\ao'rirlhul)

neliep
doanh doanh
cna
san kinh
xuit
r
C i - v i c u a\ o n . o d : n h u d c . 1 u ) i n o i . l , i J nv ; o c h i r h r . u " d d i r u o n s . u
d!re. v6n c6 diih siim din vi hodnlhinh I vdns luin chuve!khi tiii sin c0 dinh

c6
1 . 2 , Vd trd cnatli sntr dinh!n v6nc6ditrh:
do.nhnghiep:
vai
1.2.1. trd cnatiisnn c6ditrhlrong
nghiep
cn.
cbu
ThaDgir vnonhiau ki sarxuit kinhdoanh doanh
'

.iia
kinhdoanh dodh nshicp
Li rian dddinhei6tinh d6sil xufu
dd

n
r
r r
l i I n o t r o n e' h d n 8h d n; ( t ' r ' 'u o n g J i r u r o n a i r r p h n u i i n ' 1 "

nghiCP.
s€ftu
luc
Taisan
c6dinhli nsu6n cnadoanhnghiep, va lqi ich kinht6 rong
n6
vno
lai
ruoDs khi duachimg senxuiitkinhdoanh. phin dnhqui m6hoaldong.
hi€n
n.n8 lqc sd xu6tkinhdoaDh cd lrinh d0 phiitrian khoahac kt thualcia

I:
SVTI Th,cnThiKeoKlanh lhi


R t r o l " r h f t ' a pr ; r n A h r c p
L

ThiThanh
Thny
GVHD:
Nguyan

vai

nghiep:
1.2,2. trdcta vonc0.linhtrongdoanh
v o n c ( id i n hl " n g ' r o r;' n o i r r ' . ' o , " i i n ( 6 d i n h .l r o n ec i i cd o a n h
'
rrons v6nkinhdoa.h.Quym0 cia
cia
nghi€p. c6 dinhB not bOphin quan
v6n
v;n
16
\un cod,nh.ungnhurrnl' di qud' J rn ,r dung no.li nnAn cddnhhud'ne
von
qut€1dinh rrinhd0trang ky druer. v,y. vi€cquan sndung c0di r
bi
vi
li
den
ttic
nehiep.
dtrdcgoi li vandequar hongcnacoDs quantd lai chinl doanh
rii
von
c6
Mudnqudn snduns c0d h n6t cdch hieuqudthi phdisnduns
li
ciic
nghi€p nhnng lieu
li
tu
htu

s,:n dinhsaocho ich.tiisdn cij dinhtrons dornh
c6
;
i - o d a n g , t - J ; u .f t d d " c d i c m ( i a ( h n r ' g , r l r r n r ' 1 \ i o n r i ( d c h u k y r x u i
phtclap.
c6
viecquan rdisan dinh!i v6nc6dinhtr6! n,rc6 ui miirc6ngliec
li
l.l.

li
Quatr vAsnd!trglni sin c6dinh:
lilli snnc6.tinh:
1.3.1.
Quntr
dd
Tdi *in c6dinhtaicdccoquan. viduocqldn It tleo quidinhcta ph,ip

hach lbeo dO
rorn
ch6 kdbiin.
va
ludt quinli disin vAduqc
duqc.
cL'
trinluDsvenconsridung
Tdisid c6di.h darinhhaonon h61gid
quinli Ihco
quidinh phap
cnd

lua1.
quan. vivantiapLqc
dm
1.3,2,
Pben inisln c6atinh:
loai
l
o
D i q u " n j . r , n n " om n d ,J l . J J i r h l " i c i j .c n q ' u n d o nv i ; i \ ; r . o
phan nhusau:
loai
dinbduoc
> Phanlo.i th€okatclu.
.

phAn day:
sau
Tni sld cdilinh htruhinh:g6mnh&ng
+ NhAcita,vil kiin trnc gin c6:

nhi
Nhi hoi tuong, nhi caukc bd lrn hd!, nhdtrd,nhi miu girio.
nhi
vien. c6ngvu.
duddg. tncxi, bonh
ky
rnrdng sinns
hoc.
xu@s.
d

v d ' . i r - r , u c u i i n g l l u d . g , i n e ' o .. d c h o :s ; Db o . i u . o n 8r ; p
van
droir nudc,d€dap,dudngsi (do ddn!i diu tu xay d!tng),sAn dong.lwng

Thi
Thi
Svl H:Thach KeoKhern


Blocdothdcl5tt6tnehLdp

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GVHD:
Nguyen
ThlTnehThny

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