Chuyên đề tốt nghiệp Nâng cao hiệu quả sử dụng tài sản tại công ty CP Vinaconex 21

Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng

L I M UỜ ỞĐẦ 2
Nguyễn Thu Hà - L#p: TCDN 13B02
Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng

L I M UỜ ỞĐẦ 2


 !"#$% &%
 #$'()*+*,*-.%  /0
1%2&* 34 .556&%
 ! 34 ./7$!*+#8)9:;**
/#&)'
<=>?&$@*A.%+#&.
*B*4C6*D#'E+#&F /
G) 7+#&+ 9F
H&:;6/0I.H*:.8B@
J.C.&#DCK!L*K*9.
Nguyễn Thu Hà - L#p: TCDN 13B02
Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
/D5$ MN**D.'7G!
&.+% *B*CO+%
 ?#P/**G;6 D'Q+*
%+7GR!@C7GR7&%
$D/01%2#$4 0#P/'
+#&:;H*LJ!.*+#
7K!*S D5D% @ $
$?*@5.*G5!5*;*&.
$@D/)'T01%2@
C*;%U*&$@DKK)'

<@;6F $7V(H8=W!H8X*+
YZIR/1%2$7V(H8=W[!-
2%*457\Y
Y]F+/1%2% '
  Y  6      /  1  %2       $  7 V
(H8=W'
Y^ D R/1%2$7V
(H8=W'
_8R97<'9QK*BL *`H
DD7'
Nguyễn Thu Hà - L#p: TCDN 13B02
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Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
 !"#$%&'(
)*$+
,, '-%"#'()*$+
1.1.1.Khi nim ti sn ca doanh nghip.
'./01234564/78Y)DS66!C5
,$5SDF!+!)7;DD/7+%
 @;*)*:!#?4%
 *'
1.1.2.Phân loại ti sn ca doanh nghip
H/7&*:-=Wab=>>cbTQde7\WDW=?
=>>ce@]e@! *4 RA
HD%#DY
1.1.2.1.Ti sn hữu hình v ti sn vô hình.
* Ti sn hữu hình: C5DF)%
KC*1%2 22D2*5!S
K%'
- Tài sản ngắn hạn là tài sản:

fQ4%6*D,1%2#$#A#g#
%5;% !,
fQ4KC7&2*,2*
K!,
fh+,*1%2#$, @
&'
- Tài sản dài hạnY#DK!SY
-*:!*9%%#D'
Nguyễn Thu Hà - L#p: TCDN 13B02
i
Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
* Ti sn vô hìnhY#$5DF)8D
*:*4D:%KC*1%2 222*
5jSY#k?/0!/7&#H!%&!7!
G!4% ]CD/7+$24
D l/7+1%2*)!/7+D&!/7+!/7+#%7
D4 *Sm'
1.1.2.2. Ti sn lưu động v ti sn cố định.
* Ti sn lưu động: C@9/75
8)75DF) n
,C*4!D,#g1%2E>W?]
8-'
(%2Y7G!G!F!D#4K!D#*9
K% '''
* Ti sn cố định hữu hình:CF)%%
KC*1%2*@8)!#% 34 .G
nF-*:%e@/7*:'Q
+9/758)7@ 9D:
nUC7G5DF)'
Phân loại:

I1!F#&LSY2]!#!!D
.!RB!D$51!*;8D!9-!
*;K!9!&'''
oD7!&:SYD77G%3!:$D!%R7
7+$!CD7*p'''
VF!&:7+%USY F*;
K!*;7!*;@!*;#$!*;$-$!
-*!*;-.!?'''
Nguyễn Thu Hà - L#p: TCDN 13B02
q
Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
&:%22/0SYD7 22/0!&:
*1!&:!%22*;!#)4D7Ln!L2!
--X'
(;R7R?!LFb, nSY;
 G!;r!;!;R7?s!s!R78!*
!*6!*R!*t'
D-*:#D@D#G
DGY!D nF'
* Ti sn cố định vô hình: C#$5DF)
8D*:*4D:%% KC!1%2
)!#%!) %:2,D*-4#D
G 34 .GnF-*:$5%e@
/7*:!+#g#%@- G/
6& *&*)1%2! +/7+ D! D!
D&!/7+D!B'
,,$%&'()*$+
,,,9://7;/7<=<10>5?@./01234564/78
N/*4@FC*u-/C#&/
6D2G s*#&/

**+#)*:'
o2G% +#&:;-*
D:]C!%F7!1%2@D
/#%*v)4F'
N/1%2%  3#& 5
*@#D!1%2*@8)#%5
2G;-*'/1%2%
 *4G#Y
Nguyễn Thu Hà - L#p: TCDN 13B02
w
Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
d?65Y% 1%24 0
*#&;)'
dI#?5Y  ?*@5S
4!?-*]@8)#%+)
4!**4D2G% *+'
,,,:22A@/B<81:/7<=<10>5?@./01
1.2.2.1. Cc chỉ tiêu phn nh hiu qu sử dụng tổng ti sn

-Hiu suất sử dụng tổng tài sản:
9
N)1%2Ax
 A</#g
*YA5/R#g5/R-XA
]*9#g-#g'
uG7&@*:*4G*:
%9'uG7./1%2'
dH s sinh lợi tổng tài sảnY
hIhB7
N-4Alyz{mx

A</#g
N-4A D@*:G
*:4F.&B7'uG7*41%2**
/4D9+% -
]C-7'I&uG7. 45*94
4% *9-'
Nguyễn Thu Hà - L#p: TCDN 13B02
|
Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
1.2.2.2. Cc chỉ tiêu phn nh hiu qu sử dụng ti sn ngắn hạn
dHiu suất sử dụng tài sản ngắn hạn
9
N)1%2<INx
<IN/#g
*Y<IN5/R#g5/R-X<IN
]*9#g-#g'
uG7&}*:D:<IN1%2#g*H
G*:%9'uG7.s/1
%2<IN'
dH s sinh lợi tài sản ngắn hạn
h4F&
N-4<INx
<IN/#g
uG7 D#?4<IN'I&}*:
D:<IN#g*HG*:4F&'
1.2.2.3. Cc chỉ tiêu phn nh hiu qu sử dụng ti sn di hạn
dHiu suất sử dụng tài sản dài hạn
9
N)1%2<Nx
<N/#g

*Y<N5/R#g5/R-X<N
]*9#g-#g'
Nguyễn Thu Hà - L#p: TCDN 13B02
c
Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
uG7&@*:D:<N#gG
*:%'uG7.s/1%2<N
'
dH s sinh lợi tài sản dài hạn
 hI<
N-4<Nx
<N/#g
uG7 D#?4<N'I&}
*:D:<N#g*HG*:4F&'
,,CD'EF$%&'(
)*$+
 9~DR-D*@./1%2
**DD/1%2% 'E*!
% " . 34 E*!1%2
/)!**42**B*'
,,,:2G@H23=<4
I5*@/01%2Y7+% 
/R*97**L*&#D1%2/!
,/R#$*?6*/0!%U*&1%2
#$*L2*!#$*H/% '
d•D*:)Y37E% .C*,
*GJ6#% @)4 0]
.@)#$ 34 5#$/0
/*4'
dh6X%6D*9Y&% 6X D*9

Nguyễn Thu Hà - L#p: TCDN 13B02
a
Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
#5% "#$uS*4-tB!1
%2/D5!&#$6X*L5#&/"
4'
d€&-;Y; D0.$'
d€&-]F)Y*R7R-D*@6& *&/1
%6% 'I&% ]F)#kF
*!D 2&@#X$8)#%5
?)*@"?%U*&/1%2O?H!
4'
d$*&/0: P!O/
0D/7&*:9!*,DA#&D) $
D/0'
,,,:2G@HJ:2=<4,
I-*@ D#X$.*&
-*@t<Q'
dD&4 D '
d37H+#%l+1%2+<hQ
)!+1%2+<Q!*+
7O]#$s./1%2A5-*@
R7<hQ#D.-*@R7<Qm'
,,,:2K/78:8G246/7<=<10>5?'./01,
 IR5*@D@/0!G]**C
D!&4 34 .E;#g!E*8)#
%% '
 VL0*&+#%!)*D
&4!D D<Q7<hQ'
Nguyễn Thu Hà - L#p: TCDN 13B02

W>
Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
 D*,*#&8B@.!#6/-&O
]R+*&1%2/7#$'
 (%2YD8?%9?x• F7?! F
D7?x•)1%2'
1.3.3.1. Cc bin php nâng cao hiu qu sử dụng TSCĐ
d<1%2DG<Q@D4 0YGD!
4*D5G !G%2!G
9L7D %2*,*58)!#
%% 5'
d<1%2D  D #)@D 34 '
de/<Q *4L0@D*L!5!%`
;87G*-.C&:D7*RAX#kF
L'
dVL0*&;2/D58)]@-
+<Q*+ -D74 0F%2?!
?6D7@D*'
1.3.3.2. Cc bin php nâng cao hiu qu sử dụng TSLĐ
d<1%2D D /0%6C@D4 0'
dT:D# '
dT:+,!+1R!#D'
dT:7&-;'
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Nguyễn Thu Hà - L#p: TCDN 13B02
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Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
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Q cidlim\\qWw\aW„8Ycidlim\\qWw\aW
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#- iq>W'>>>'>>>>'cWq(Tài khoản giao dịch)
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Sự hình thnh v pht triển ca công ty CP Vinaconex 21.
$7V(H8=W*:GA$7V
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.2$D$5@*::8BNQ$uN
Nguyễn Thu Hà - L#p: TCDN 13B02
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Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
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K$?*@#$E D
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T7&*:-i|\bTQd‰e7>WbW=bWaa=Š7R%RuN
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b7$7•R7%6‡IuNR7%H ‹
GA$7•)F #n•R7%6(I'
I7WWbW>b=>>=e@]e@8R7%6T7&*:-W=|cbTQd
e•b& F$78R7%6‡INR7G
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7•R7%6-=Wd(H8=W'
H +*A. D% !
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.--*9q'cW='q>>'>>>*S'
Phạm vi, lĩnh vực hoạt động ca Công ty.
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#$ !#&8)!#$j
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Nguyễn Thu Hà - L#p: TCDN 13B02
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Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
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u#D!%:C!F7#D%:'
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d )&#&/78R7%6!&#&#&L$5j
d $AD$5%:1'
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2.1.2.1. Đặc điểm bộ my qun lý Công ty.
- Hội đồng quản trịY/*97*/7+*6)
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D/7+R%$7'N*@#%D$
$7 :6/0,u*6NQT'NQT
DDD^D*-,A^D*-*+DD@
/0#D'T7+J2NQT%F D !*+!D/7
&@@$7/7*:'
- Ban kiểm soátY2*+8)6X$7#D*@F !
#DDD?!DD/0.#*
5NQTjF+C)*+##?S DED
#&/#DC#g,-#gOX)*+#D
G*@F -j8H8P/0#DG*@F
0#& S/0jD2#DH/7*:
F D !*+D/7&$7'

- Ban Giám đcY2*+$#%7
$7!6D:/7&NQT!#&#%#&
*9$7*B*4NQT$/!*S;6)
D*@#DH/7*:Q+D/7&$7'
e^D*-:6DDNQT:D.NQT
. D F+6D/7+!J2*4'
2.1.2.2. Đặc điểm cc phòng ban trong Công ty
- Phòng Tổ chức hành chínhY2L e^D*-
+$DA!/0!*K 8& R6A8)]
D*:6@j*+:F ,D*:6@
34 .*+#8)#%$7!A/0D
$+$7j/7&D&*@D*-.
;*@!F A.*@
$7D$5jA& #D.%U#D*&
?:6!n:*:*!]F) 22D@:
Nguyễn Thu Hà - L#p: TCDN 13B02
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Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
$7A'
- Phòng Tài chính kế toán:2e^D*-
$D/0#&DjDDX*@8)#
%$7jA$DD-#GjA$D#&
D$#G$7jAF DD#&D!DD!
CE#&DF+-'
- Phòng Dự án đầu tưY2!L e^D
*-$D*-@!*-5#&:;u
uj#%K&:$$7j6D
2*9!F %6D*9/0%6D*9jG*+8)D
%6D*9@+#%$7GeB*
$7! -4 3D tD*@8R7%6$7

D$G/'
- Phòng Kế hoạch kỹ thuậtYIKK810D$+55
8)#%$7!B*+$D#&
8)#%$D$5!+D2
#D*4/7*:G*+!/7&@@$7'
- Phòng Vật tưY2*@5#&#D:;
*$76& #04 *S,7/7+D#04 *Sj
6+/0D4 *SDF&:j#DD 2
2D$5$7D#DG*:j#D5
#&:;DF!F #&F'
2.1.2.3. Đặc điểm tổ chức sn xuất kinh doanh:
<8)7 D! R$*@8B@7
RK5t8R7%6$!$5+#&
*4#Œ*:KK'
I77;8R7%6@8)F)
Nguyễn Thu Hà - L#p: TCDN 13B02
W|
Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
*@F *,!?D8)*D8)]
@<Q+#&/-%R'$/8R7%6.!8R7%6!
]@#$ 21C.'
 <D.D$ 8)F)#D!
*@8)8R7%6OC7&-/D56
*SOC*,3G'Q,* n8R7
%6Y
- < n8R7%6*&# nD
$ #D*48)'
- < n8R7%6:]*:06G!#&8B
@G2'
- ;1%2%!5*@#kFkF*ts'

-  8) n.#DHE$5YD:
 n8R7%6;.)+.C
n$;' *9$5;
@;#g%' *))!;F9
*$# @4-*.***@;
*4-*9'
-  8)E n8R7%6$ )#D
'
IF7!9/X8R7%6$3.!
8R7%6*B6& 8R7%6]F)  9?G
<Q+#&/-%R'
 $7V(H8=W@*:$8R7%6
$5!%*!*,*8)$7Y
Nguyễn Thu Hà - L#p: TCDN 13B02
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Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
- ;$#P%!D:$5.! n*48R7
%6H**,'
- vX<QI(h&E|>dc>•D$5'
- &:$#$-*:@} %7G2E:
7:#D%U*&/0&  '
- &:$*%!C&:$;t 
C&:*,.$*4'
- I$7t:]+7&-#D/D
5$Y&*@D.!*+#;&'
 T75$8) nY% n$7*4
8)H**,G/D58)*4&/D
$*Y
e.WYn:8)SYF %6D$5!F #&
8)!#&KI(h!n:-D*+##D*

$$5D&:7G* 22
$$5'
e.=Y‡]$8R7%6Y/D5$*4&H$
*!*%E#kF}9#&L@$*&
'
e.\YN$5$5*9*1
%2'
2.1.2.4. Đặc điểm kinh tế xã hội nh hưởng tới Doanh nghip.
&.*C&7)!8&
9*ts. .]@.$ H.
*'Ht/7D8H:1%R@!D%
8R7%6(I**.CD!7G9#K
Nguyễn Thu Hà - L#p: TCDN 13B02
Wa
Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
#H#&:;;& C5F*L
*K+*;*..!&./*L*K+%7 D
% :;8R7%6'
Q).* D7X+?S6!*@ D+
8R7%6#&)97%:)#&!R)4
!*n7-*@?]#&!.*.
D#s5X.* DF ) 'lH%6
DIR&.5`.F ) ?=>W>
aq>‰<b;'(I*&?=>W>*W>q>bWW>>
‰<b;'‡& D!F "98B@
+ n8R7%67.#'
($;F4*@*9!#% D
"D5% *X$%R/7+
6%*9!#%'I.*:.!$;D
% *@ D/H&:;'N}4

6 D% sE'•R7%6@-F *#&!
A$7.!*]C!*).@F #&
/-&'L7+F *#&.D.*&*9
!#%(I'‡7&# D"5
#&*]C$/*n7A 9D% 
. DD% A 9.!5#&
7*] A&!&vX7+#&'
6/hF !hFQ9!hF•R7%6!hF
Q)9!hF‡%e)*@!hFI]+F.*4
!)-/*.!*5*ŒGF4
*-.X5A*9!8)!#%@X
9#&!.'Q+7)7YR%
Nguyễn Thu Hà - L#p: TCDN 13B02
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Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
 8R7%67@.!*-7 
L!*%!&D7*97*G'
Qn7K 8& !*A.!R/
% .'^ D 7*  9*@6"
&/0?*@!*-.*41%2/
7?G'I.CA 9 -*-.DA$7!
$7A 9*@C!J6&7&'7D
% W>>•-.5$7A 9!$7
DC@,+G]CI.'
Q-.CA$7.A 9D@A$7!*
6A 9D9&D% G7D
% Gt*@%.5$7A
9!$7DC@,+G]C
I.j*S;!7DA$77*@H$
5$7ŽM$7'Q,D% -.

$;4 D5*Œ.D% #D*
R/'
IC?9*R7!I.*F -
D F+#&:;!F *S@F$-D
;!*D%::;%• 34 .7GK
:;'N-/7KFDA:
;!*D 7G9#&:;$/-&'(%2!G
/.*@8R7%6!6*;I:*:aab=>>|bIQMV@
*)/X**@8R7%6&RH7GK
:;'(]&@:*:7"*4
%9* 34 L*n7:;8R7%6'VD:;
)*@G]hF•R7%6!hFI]!hFQ)*!hF‡
Nguyễn Thu Hà - L#p: TCDN 13B02
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Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
%e)*@•@)/XG/.%
8R7%6'^D)*@*45H7GK:;'I
.D*@*&D*)G:;DD#&J$
G]/M9'•R7%6-*?#0!$)*@
'VDD%2:;)*@'
ID7G-G!:;!:;-!:;
+!DD!+!%2!:;*@!:
;#X!$!$D/7!#&!D
+*@D#&#DG*).*75H
.#&:;*:.8B@JD*@RK*&
% 8R7%6'I&F*L*KF%
*L/7F5*+*%  D+C'
6&!:;F8R7%6!% 8R7%6
:+]]7&-D8?!KP F #v
/'<6?9D8?!KP 8R7%6*BR7#$

D9D*9'(%2!EC?WaccMWaa\!D
P 8R7%6%*@#i=>>Miq>>(IQb#':;KP
&G!FZ*[+9'I?=>>i!DP 8R7%6?
G.WW>>>MW=>>>(IQb#!*8-|>>>Mc>>>(IQb#'-
?=>>|*9?=>>c!DP G.W|>>>MWc>>>(IQb#!*9
?=>>a8-WW>>>MW=>>>(IQb#'y~!/04 *S
*@8R7%6D9D*9*
/7+)*+##?!  '
,,'L'MN$%&'('NO'P
+"*QR
Nguyễn Thu Hà - L#p: TCDN 13B02
==
Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
,,,'_2@S`@./012342W@X
Q*DD*46/1%2$7!.
& 5*46$7&
C?/'/D58)#%!$7*BC
7*A+/7$vX*4-Y
/V<ab,c2Z<@./01234W@X+"/426]^,
( Nguồn: Báo cáo tài chính năm 2011-2013 của Công ty CP Vinaconex 21).
E*SG)7/7$*@#%%
*4]@*D#'A?=>W=?GWw'aW•
Wia!|ww!cq\5*S?=>W\?=q'w|•=wq!|cq!i=c
5*S.3#g?.'
2.2.1.1. Thực trạng ti sn ngắn hạn ca Công ty
1,c2Z<@./01d`2342W@X+"/426]^,
Nguyễn Thu Hà - L#p: TCDN 13B02
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Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
Đơn vị tính: Nghìn đồng

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e;f e;f e;f
H@/g
'h
@Si
jkl
H@/g
'h
@Si
jkl
H@/g
'h
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,'/gU.2:2J61@a@/g mnonpm ,mo qnrnqf ,mm nqfrnfm ,fs
W'+ |!\\c!=q| ='|c i!\a=!i>W W'|| =!i>a!>W| W'>w
='D#*+
,:2J61at<@@./2ud`
W'Q9K
=' 6 tD
\' #D*9K
,:2J6181/@<d` rrnmrno mp,pq ornpqrnpof ms,f smnfnof m,mf
W'V#D
WwW!|W|!i|
c
wW'\> W|>!q=w!iwa wc'wi Wqw!cww!i=a wa'Wa
='.;D \W!\ww!\\q WW'ca W|!Wic!\wa w'a> a!iww!c\W i'Wc
\'V@@K
i'VH&*@4 *S•
q'D# #D w!Waq!i=q ='\q W!c|i!|i= >'|q |w|!a=> >'\i

w'6 tD# #*t
",.@bJ6 psnsqnp ,qs pnfsnfr f,pp pqnponmm q,fp
W'NS# qw!wWi!==q =W'iw qW!>wW!>aW =>'qq qi!q\c!\|| =i'>q
='6 tDS#
",'./01d`J:2 pmsnff f, nqrns ,o nsoqnsm ,o
W' .K q|w!>=> >'== =!ic>!qaW W'>> |>!cW| >'>\
='&^^*4#)E
\'&D##D 
.
a\a!>i> >'\c =!wW\!cqq W'Wq
i'K#D
'[@./01d` snofmnmqf ff,ff qonqnmf ff,ff snmnqs ff,ff
( Nguồn: Báo cáo tài chính năm 2011-2013 của Công ty CP Vinaconex 21).
)K$7?9*R7
)!D# K$&vX)lG
Nguyễn Thu Hà - L#p: TCDN 13B02
=i
Chuyên đ tt nghip GVHD: ThS. Trần Đức Thắng
|>•m!& *S#lG=>•m'+D#*
+K#Du&vXsA
K'7G!vXE67*A/D?'
.&!+D#*+8.
/?'I?=>WW!A4+D#*+
mnonpm5*S?=>W=*B8-tqnrnqf
5 *Sut nqfrnfm 5 *S?=>W\'I7G
R%?=>W=!6**D#4+1R
 E  |!>c|!aci 5 *S 8-t \!\wq!>=a 5 *S'
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8-ut=!\a|!c\|5*S#4+,O
tWW!Wc>5*S'
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=>WW!D# ]rrnmrno5*S
?=>W=*B8-9ornpqrnpo5*Ssmnfnofi
5*S?=>W\'I7GR6**D##
#D!D#.;D'T5
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$;#%C?9*R7!.67
KCD% 3'
!S#8./D?!*,
?=>W='-*@S#?=>W=a!cW•'Q+7*4
% 8)#%%]%8-*D#!
#S#7GF?Ž'I?=>WW 
Nguyễn Thu Hà - L#p: TCDN 13B02
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