Hoàn thiện công tác quản trị rủi ro của Công ty TNHH Thực phẩm Ân Nam

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 ! "#$%&'"
!()**+, (#
(/&0123+ +45!-6("7+
8793-6:;
8<:%=5&>;?/(@A8
<:8B:"3$(CDB:"
3+@(;?/:;(E(F&
G;("HIJ!8<:8
+/(@E*#&KJ+/(IJ3
(H.L58<:(;8<:";(.:"
3$(J%I("M";E:H5";
D843#$ ("+/&
N8<:"NH5'OO6:CP'
" QD-6IRE*()(5I
A/(8<:&O<HIJ+
)5I<LR586:;$38
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 #-!L(JS4 (.@:/ T
("+D(UI5(@38#$(V
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:CP':R7(HIJ(;("?
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3+X+D@:@:(<4;/(
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:CP'"+D(U( ::JY
<HIJ/NH5'OO6:CP'&
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YHI"+D52";E:H5<#
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2. <)=*0 >>)(9*:; !
3B(R5IJ(U(5(@
IR!)( l(.8<:G<'
+(;<.#HIJ
8<:Q+)(B(@ T&>U")(
 T(5T(:/W
*?'@A gKJIAL)C(/
8#!G<'h- '5r&sGOdW&^'5r
JO?s)t>O0K.dR&E*(<:R7
6/IAL)C(/8#D:83
+<(;D8/L(J5 RR5
*?'@Ags:::l;L)
C/H5D:Cus&h- BKO5t
sG&'5r0 t>Ous&veD5(U:R7
5 RL5/(L)C/8
<:("((@:::lY;
88<:
*?'@AgKJ8-/ T
%@:0-/'O'h- Bdt
7
7
sGOdWws^&^B>Tt>O0OxOc'G&(D:(<
6<8IJ-/'O'
(":(::Y<#HIJ
8<:&
N( (+ I(IJY(
::E:H5:l;/8<:
-L)8#/8J4&IA6D:

 T/NH5'OO6:CP'IAA;
A2)5"( T<HIJ
/NH5'OO6:CP'&G("2(U*(
 T)(5("+WgO<HIJ
NH5'OO6:CP'h
3. B:5)(9*:; !
x):7):< T()(
 T(@L+D:&G< T(-y4 
-W
- T)WeS8+X+DIJE:
%+IJDT-R-F#3+X+D
IJ&
- TWwR7(6/IJNH5
'OO6:CP'
- T$W>L)::5Y<HIJ
NH5'OO6:CP'&
4. 1C#')(9*
- G%W' T +<_!+/(R5`]a]]a]b
(X(L)(;<HIJNH
5'OO6:CP'(/]z&
- GHW>"H T+/NH5'OO6
:CP'6O'
8
8
- G8WeDD:<:R7((
::(;<#HIJH5&
5. 1D$)7E7)(9*
1D$)7E7)(9* * ?7 !FG*A
Thu thập dữ liệu sơ cấp:$Y:#::Q:Z
):(F<(.(.R 

NH5(;)5(@AA/(NH5&
Thu thập dữ liệu thứ cấp:$Y:R7AA/(
NH5_I`]{]]{]b+)5$:D
HI(+<H5&
1D$)7E77 5HIFG*Ad6 I(;
:Z)$R NH5&^y
. --83+<D:(@(;)5SI/
(8NH5:/% T&
6. J8 6*KL0F*? M )G7
eD?W
1N#O:N*
D$)A[ +X+D#$IJ
D$)AwR7(6/IJNH
5'OO6:CP'
D$)A>L)::5Y<H
IJNH5'OO6:CP'
9
9
AP&QRSTUVWVXVY
1.1. EKEG#$Z"
1.1.1. Khái niệm rủi ro
N");IJ-(R5+ ;
(@-j84UW
2u++O&o++2*[fYg+-6H
FF)h
2|O&0*[f+/(J,g+-6
HFF";(+%(@h
2o++-}~^8•+/Yg~+3
IC";L5L5AI+(H;
A)5FF&h

~+-6<";L5-y"!
<(/(@4 &~+-6<$)+@$)%L5R5
)%&
~+-6@:3(;8r#<.
?:-5#($ V$ <.&
2%:5.W~+-6H5F)
)5;&'"(@L2+(H.H+$)%
L5(&>"+-6)-5-6-E+@D6-
+@D86€~l(@;+3$)FX.
L5IA8-L)8<:(
L)(-6?/:;8<:&
10
10
2I(;<(/W~+-6$)F";(+%(@
7767 6&~";(
3))%M";+/3+@7
3#&'76 T%";A3
$<:::l/3 6("D3#
+/3I76#+/€~#+H
F+/(r(% *%€~
#5FH5F(@I<+V(.
+D:.)6;&
1.1.2. Khái niệm rủi ro trong kinh doanh
~8(@;+3D(I
$ ;8R5"!/;I
A6<4 8:I("$F
$;::7#R+6+6D+6%
IA:;A& g \KJ
%>/*#[/h
1.1.3. Khái niệm quản trị rủi ro

KJ+IA$?/(Y/
+/$ZVF:4DIR5(./
(8("/(<<-j84.?+6
8<:(;(T):)</%
8<:&g \KJ%>/*#
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NH<7IAIJ8<:
$?W'D8/(.:"5 RDI
IA/(8<:&xR586::(;(.
:"#+&0;-$Y+/$Z
11
11
n:R&d6:l:7?+6
7B(B5(%@:L5&
KJ+ I)";L5I
A/(8<:&KJHq(#B+
/(7)4(:ll+3/
(7((:DLj+XA.
:-886$)";(?%
A::+T):))8R5&
1.2. E[H*)F(=*0';'6:;/! G\) E=*" ]-]^]/
1.2.1. Phân loại rủi ro kinh doanh
N":R+/-(R5+ +/%
V:/(88<:&
1.2.1.1. ~-6.#
~-6.+F+3-6.86(R5+
3I"Z"F+5.$ 

~#+F+IAI5(J;&
x•2IAI5(J;A#$?W

~+ I((/I5(JWD:Lj
+XH+6*TI5(J
~IAI5(JW:-8*I5
(J5H*I5(J&
~+ I(<-I5(JW+ I(
-6#@:3I(@86$(B
1.2.1.2. ~BE5-5(
~BE5+?/"5#L5)
H"#+%5"("H"
"+@;&G+/58<::•"&
12
12
~-5(?/"#+%M5
#)5"+5"(2+/+@
D")&%@:IJ
8<:/;(8M(;"$<::(.:"
 #-!7+@7)+/&
1.2.1.3. ~(/:;8<:
s(/!-6WH(@J%):D84
 (/5+(@J%):D
s(/!W.(!I+
)H#LT.(:;:7Z)&d
<::A(;•8(/5&
s(/-5W:-
1.2.1.4. ~8(5.H%8
~::+DW+37-::+DI5
((./(8<:
~W+85./(
+/W8+U-)(B<‚
~"aLUW+83$(5.

"(J"+. +8R
:4D:I&&&
~85.(<6 W(R5+8(
6 (()%7D"$U
1.2.1.5. ~";:RH;:R
~";:R+";$)HI
3Z<:("":-ƒ3;"+ I&
~H;:R+3Z<:("l
$/5-H"84A(<$)
M%If("":
13
13
'IR(<:R$Y(B
+,6&
1.2.1.6. ~28*
~28*+2T5 H5
.8<:784 TJ%(-
:CD:5 D+<-L)(-:CJ%&
~2+L5!$:D5 H
WR-672 TJ%‚
1.2.2. Các nội dung quản trị rủi ro trong hoạt động kinh doanh của doanh
nghiệp
1.2.2.1. 'D8/
a JEG#
'D8/+IAL(J+ 4"<
.";L5/(88<:&
'D8/YAH +/
.;*.5;-yL58<:&
[.;*W?(</V+T(
)&

[.5W+(<65";+5 R
/R5jV#D%R5Z
+/5"$J-VR5)7
T
b $_O?HC)A D:)(7
Nguồn rủi roW+:-.;*.5;%
(@:D+!5.H%/(8<:
[H%W[H%7J+D::H%
H%0O0N'H%"tLUH%6
 &
14
14
[H%(V9W0'):>./
N#I3I&
[H%$ W'DT%"
IJ" &
Nhóm đối tượng rủi roW+?:-5#
'5#-W+(@5)(.-
3A5-HA`8„@7JI5
bI5L58.;*V&-"
;$JZ$J5/5:)V2
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%V:/(88<:&
w#::+<$:D8<:W
'IJ";D8/HI<:
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";(@D:$Y$V$Y<&
HI:%L5 "<.$:D
T&N:5$?W
[!<:LE$I+XR !$
:DI("IJ.F"(@3;$(B5
(/(M)";"/(5&
N$<V$Y$$:D8*6(
LV6<2<.$%L5 YE:

IJF(@3HB&
0H L2%7I*<.:
&N$:D5%L5 /VDT(@5
#IJ";$Z-"&DD5-6H
IJ:4)B@:$
:DT&
w#::+<$:D$ W
HI-6:LE($+DRT$ 
8<:".I<8<:`+#I
#IHI:l+DbIJ"
(<$L$RIJ";$Z-"(?
%";:<5#7(.@5&
>;$L<:$:DT
IJ ( 3%"I<T
5  +D-)5  .
55 ;-)&[4(7(+YA
17
17
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w#:::R7@:(?W
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(HI<6<@:(?5&
w#:: T +@)ITW
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#+&

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5.(V$<!($)/&N•
V"A.%L5-y@-6IR(V$<&
1.2.2.2. wR7
a JEG#
wR7+IA T3;*L(J
5 RR5:R73)&
b [H*)7 5]^]/Z0/)`#
wR7;*W+<:R73(<55./
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L5&>;:R7(<5.";-j84:#
::($YQ(95A
.(.@V+HIIA;-
;-;--(;:<.;*&
18
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wR75 RW+<:R7(@5.6:
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+85 R(#)R5%85 R
(""35 R6:5 R:5 
RB5 RL‚'5 RIW
^+BT8<:+@8&^+B
<+6*7-#I+XT&
d-#L)$)CI5)D:/(&d
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1.2.2.3. 0;-
a JEG#Ka#_/E ]^]/
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-(;•;3)!H
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19
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(J3%"I5+@F+T&wlI‡
T:):H(;L(J<I<(
+%;-34 #+*B(/(@&
1.2.2.4. @
a) JEG# ! ]b]^]/
e/():3:#<(;($9)LC5
V/+D:If#A(;(;$)&
b) G7E7$Z":a ! ]b]^]/A $?$<::-
6F:4+$<::RT$J6
:7)`(F:4$J(F:4b
@$Y$<::5;W+H4;-
/6;5A6;:J&
N5;";(@6<$Y$;
5;-/("(5"%
5;$Y@:(?&
1.2.3. Sự cần thiết hoàn thiện công tác quản trị rủi ro.
NH58+,66:CD:
++/A8(V$<C&0
NH5H"VHIJNH5Ql
(@E*A-y+H!A/$J(3
20
20
R.II(&^y!
7NH5MB+<R NH5&
w<HIJ(;";(.:"(@
3(&0HIJ(@<A
E:NH586((@+NH5(V::A(@

($!R.("";((@I5
@:+X<I)&)-R+6
7&
1.3. E M"DO) c\) E=*" ]-]^]/
O<I/(IJ8<:$J(
$!5.("";D:@:"5.+R.
IR.I4;-W
1.3.1. Nhân tố khách quan
1 [H%
a E+8* M5 ]-
•.7J";+?I*&N7-
.";! *+ TWNF
R-(J:#$I5(JLj+X)&&&
 :#8<I.AH%7Jl:T/:#H
:)I.(8R(#"
(M7-)8&-
";$JJV7-5(+ 4&
[H%7JM";+R.(76HI
7-7</(2+D84(?&&&&
b E]^]/7E7Fd
N")-6$)(J:-<.+D::&
eDH:q(C6$<:::/)
(+$RLU"-6"C65";H 
+<&[H%+D::G<'l"(V(;+H
21
21
(J-22ˆ-#!H)I&>R5+R.!
I*8<:/(*!G<'+
E7E(@?.(B-
6&5 H%+D::M/

I76):H%LU(J$<I5
%8R&
c E+8* MK 8
[V89H%%(@I5(J8H%
7J-6:;+J%B(U/H
%$9)&N/(7:";
!J%.BI.H
;;-J%5&A+/:-5(A(.<
5+5.<.HI.;-
&vT(7,H#+U-)784";:84
BE5-5((;+ T&
d E+8* Mef[
0H;:4D:IH;+. H
3JC6TLj(J:##(V(J(;-
L)8M+]R.&'IJ
HFS(@5.5A8r:-RQ(.
8R(J:#-yV:"/(8
A&
1.3.1.2. [H%(V9
a 4M ^C ]0
8A(./(@+R.
76&N/E(C58<::.@+  (.
+ 7$RA&5 L•VIJA(.
/+/+:+6)+(.IJ&O*B:
((@(;/(;5(.</(.
22
22
&("(+@:9@:(;L(J(@#
T8<:A&
b !*)67

NR.+ I((.):("+<
):"H(H2@:(?V+ I(-6
$)&&&)5.5(R5 -6LI
A88<:&e5#+ I(
)+@-:C(B("+!
8<:
c JE!)
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8<:L5)(++l(.A"
;*-yI5++/8<:&GAD5R.7
+R.I5(J-6H8<:&
1.3.2. Nhân tố chủ quan
'DTIJIJE:/(
IJ(/(#HV";+/(IJ
H(/I&
A(Tf<3%6<
HIJ8<:&
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<:Mj/(5W-6-#L)$)C
<-y8Q(38H5&
G<:8H<HT8H<D:
Lj+XHHIJH5&
H5H-+<&MjI5I
+ -r‚
23
23
24
24
A1ghi4jjkVlUVWVX
VYXmnk1og

pqrqJE=*E ';\) +
2.1.1. Quá trình hình thành và phát triển của công ty
RNH5'OO6:CP'+NjP
'&j6NH5P'ANjP'
(("/(Jq<5+H;<-6@#…8
8B8BNj(U.(@ $+
- J-:(/+XH58<:&3-6+/("
j(U"35((;(;7#%
(]NjI5(J+D:N/O'&
NjP'$F(B(@+D:]‰‰‰("/
(%[OF>-:C:R:.5+$n(?
896:C&
'_Nj5;-("/eH]t• 9
8l-:C5 (?A! (?.D:C
5 8l@‚&
_ŠNj5;-("/ _](%e
O/tKD\>A`YR8@[2s_b(‹
Nj)45;NNH5'OO6
:CP'` %*+NH5P'b4-!7("
/(%O\tw&O?N7[&
(8)G ANNH5'OO6:CP'/O'
(8)Au'|2|8O'\
4-0sW_]eO/tw&NHtK&\>AtO'
4G /CW`mamb_z]m‹Š]
t#0FA -+2Œa•2ˆ8
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