Kế hoạch kinh doanh dịch vụ SPA


 KẾ HOẠCH KINH DOANH DỊCH VỤ SPA



 !!"#$
%&'(!)* +
&* ,- 
(* .
Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
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 KẾ HOẠCH KINH DOANH DỊCH VỤ SPA



 !!"#$
%&'(!)* +
&* ,- 
(* .
Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
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
 KẾ HOẠCH KINH DOANH DỊCH VỤ SPA
/0(
 !"#$!%&'($)* #& +$$,
$-.$/# 01  23 4$5&%32673$  73891 :;$<%2=
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 738$D2 EF$ G= H I$ J$/F 3$K$'L1 D M+D< N%3#B&& N
N + !#8=
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$G3 738$5$I #'CF3 5S$X $J$$XY Z 738 [3$XE'$<%2 ?3$-
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$>$F#M3#53]$$  "0 2$# G^='C$5 'L O& '.& +&$<%21 +
 $X2 738D3P$7EF#J 738$$ G#'CF  'LELW#B&$R T_#-%3
& N ` OEHSJ$$a 83#53& + ^/=bK1 + 8$ ,%R 4#,$5 'L& '.
& +&$<%2#.%a P1T$ C&$2$(#,$ 'L$ 9D< N$48$-V&" Q$/=
cT- #8% O$ /$ OH M#P$ B O%'K#PE2$d ' O $ 9)*
 1 +  1 #JYDND< N=
 OD< N#D- '@
• e< N3+$f)P$7EF Q$/W $YDNDgF& h3>$_$J" *3i$j;
k$%l=
 (YDND< N%mn& Q$+onn=nnn#`
• p\$ 5$$<%2$$ G@$>$F+D< N3+$f)$$ GE`3)/ .1 /)/ .'$G3E`
qrr8%- $gst& Q$$'1 & g$<%2#,$7$ T3 2SF$<%2Q&%4E: O
Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
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
 KẾ HOẠCH KINH DOANH DỊCH VỤ SPA
7$ A32$3:= Q$/ $YDN+%-$ D!$ T T M '.<#P$'
$1\$ 5$$<%2=
$ (%mn& Q$39+utn=nnn#`$ (vn& Q$+onn=nnn#`=
• +D< N1 +#`+stn=nnn#`$ ($<%2$gon& Q$d $#'C
$ '*=
p +  w O'(8 !$ '*%3#B&$!%&$  5&$)* 3$& !+
+E/ GT 91 + D%< *%1 + D%< D -$-+1  UD'x1 + -===
w#8 !#'CYDN=
$>$F+D< N$ '*#D- '$T0D< N$'>1 +  " GTWQ& 
1 +  8$ , 4%RD< N'K& 0 C&R$ H 9".$ ,& 0 C&%D& 0 C&$Q

$M====#,SK1 +  8$ , $#'CT$G3$$ ($<%2=
 Q$/#*%T1J -  4%' O >&D< N81 F7& NN$ ;T!"1 +
MDgF& h33 Q$/W#P$ $ ;& + #P$'T" Q$/=
 >&dT Q$4 OT!" Q$/8 '5 Q$/3 '$& +
 T3I d%J$SJ$#< - $ #$+=
 OK$'L$T01J$ C& O#M12$ G%.3 Q$/#8@.L5$ >$ -
$!1\$ 5$`y$/$ [?21 D  $D< NMV&W$  /=
Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
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/12$3
4/ 567789:
f 81  23$I # T3/$%U R -$#=
f ;5<=>9:?@A9B@C5DE9BD:F9B/
f GDHIJK59:LM>9:NO=P5Q9P85K:=L=RSD:T@G7/
f U95V7N>77QDE9BW5?DK59:LM>9:/
f 81 F7 -$ ;)$ J$ <$'(=
X/ 567YZ=
f :[>:\>9:]^WGMP:SP@[_9BD89:P@>9:7`5=
f `5a[`DWGMDM9N[_9BK59:LM>9:LSD:Wb/
c/ H:A5
f dYRGP:SP@[_9B7`5NOY$,4=
f H:A5^:ePP@5699BG9:K59:LM>9:W`57E:f9:K59:LM>9:$^>N>9BRG7APRg5P:Z/
f 4 :$E'#!1 D DR+#! 9 B$  /=
h/ :eD:P:iD
f !SD:WbK:e7`57jP@M9BP:SP@[_9BL=RSD:7`5=
f ^RkDK59:LM>9:K:5B5>9:]^P:SP@[_9B7`5/
f e7IePDE9B9B:?7`5N6R=E9RG77`57f9:K:5DUN;5P:lD>9:P@>9:/
f O9Ne^i9Bz& +$$,"/ 27`5/

f VR- $ [$9:m9BN;5PeDd '+ GE-=
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/ 
1. :d9PnD:P:SP@[_9B*
f eR+DR$H $T'$H %'C'(YDD< N$73#!$T O73$J&
$ ;S3/" 439#$ '()TYDNDN%'C O%!$F 23$ 'L$ 9yI
2$-#JV&%#JYDN OD< N#'C);3%)Z 2$-$ <$'($M37D
 2&g>$H$#$ "- $ =
f b1 F+$$ R$J Q$/ 5$ >? !$73$ <$'({ '8 O$
$G3 738[#B&1J$ C& OD< N$ '*D  2&$/%R1 L'#!$T+1 
D%<  UD'x=
f V2$ J$1J#,$-3$3/$'(V&$$ >$#!$H 7#,E+#'CD< N Q
$/8) ' Q$4 .#J2$ J$1J 2$ +3S 21 +  $$ >$#,
O%>1 +  $M37=
2. E5P@[_9BP@M9B$^>WG9:m9BKZ:M8D:*

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 KẾ HOẠCH KINH DOANH DỊCH VỤ SPA

H.1 Khu vực thư giãn
2.1 1;$@
,#-$#'C3N$TK$'L$21 D >#M31;$%3$& !S$#,1 A#<
$ '. 21 D $T$ '.$'(=,$`$-& +$$, Q$/d!83$%'C1 +  
$M37 >$#<  ?3#F3EF3N$TD $ %C 5= H I$ J2#'D< N#J'(
$TD0!83$1J - 31;$|#"9 >&D{ ?3$  Q$1 +  =

2.2 p +  @
Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
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f  Q$/# '$$>$F+1 +  $M37$#$_$Xsm$L%T O'(8 !$ '
*$ (%327$ A O'(3 738[#B&E?$ ( } ++E/
 GT 91 + D%< *%1 + D%< D -$-+1  UD'x1 + -3$;%$1 
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f c-E~ O'($ GS;=
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3. !SD:Wb@
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f>&€f) %D@
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$'L$  ==
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DQ& D$+ #'C O#M121 [ 2$"$ ($J$=‚ '.& +&$<%2D  $>$F+%4
Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
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$ T3 2SF$<%2Q&%4E:7$ A32$3:=$YDN+%-$ D!$1\$ 5$$<%2=
f '*$$ G@
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f '*> 2$@
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f '*E?#+8@
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3.3. +D< N1 +
Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
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fP$-%33+$.$ ,
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f+$f)_
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#Gd% '.$I  $3•& H1 1 +  %$  T=
/ q
Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
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 KẾ HOẠCH KINH DOANH DỊCH VỤ SPA
H2.Nguồn vốn
1. :]9NS9:*
 '#*T$TM$I  I 1 D +D< NV&$ I2%5&1J - $ H  3$D  2&%
3$$ O& !S$4 >$Q& pJ - 1 D #-$#'C 2SF '33Q&$/
DR$0+`$M$ -$#$/SJ$#< %5&s1J - $ H $o73 O3N$T!
#-$$=
pJ - $ H d ?3$_ C&$E1J -  '#*& +$ F$T.L#8N$ , + +
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$ H  O+$<$'.%8$ ,#-$#'C"D  2&=
Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
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 2)GDR1J - $ H $ R 23$+ #Q#[WQ&$/YDN` 2SF@
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2. :5ZPR]^ar9BaeMDeMKZP<=rD:n9:P@M9BNUDU@
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Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
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3. :5ZPR]^ar9BaeMDeMLM>9:P:=P:e9B
!SD:Wb :e9Bu// A9BLT99v7
Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
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4. !k>WGMKZP<=r9v7P@[`DLkaeM9Bd9IeD:D:M9v7I>=*
 tM@zx }>9 tza >@ ^@ >Y }=9 }=R =B $z^ DP MW !zD MP>R
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Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
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5. !kaeMRg59:=]9P:=D:5
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fe $ $X2E+3\& h3=
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Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
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$I  I 1 D E?+ -$##*D•$$ ++ -$#$  $+E?$M3P$=
7. ]^KZ:M8D:PG5D:n9:*
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7.2 .L5$ >$@$2)GDR.L -$!1\$ 5$$$ J$E<3+38DNN1 $ 
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7.3 T5$%2@ T%25$%2 2$-$`1 + & H$ '()T& +$
$ +$#-#! -$#===
7.4 %'#@!$ J$#,D$I%'C$M3P$D$I1  d '  +#*& G& 
 ' '#'C$  $+=
7.5 + & H1 +@ & H& G&  & HE+ 31;$ & H$  %5&D  2& 
& HEF ,3 & H$2H #2'd ' & H   H 1,F & H$M%'.y
1J - 1 D  !$ H Q&$/ "#M !L$>$F+1 G#!=
S$4 .O%)+#< #'C$_D D< N1 + YDN)+#< #'CgS%'#=
$/d!S$G3$+1 FCkJ8l& F$F3D  2&8$ ,YDN=
Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
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
 KẾ HOẠCH KINH DOANH DỊCH VỤ SPA
 /S+%2#8%2'$H $-$ (#,3E[$#!1 D #,)+#< #'C ! 
73 O$J&$ ;=Š+#<  ! 28);3D  2&! #$ T3E T
#, ?33L21 D   O73$J&$ ;=
8. !\9BP5V9*
8.1 @
f  Š+#< %'%'C
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#'C`=
f eR$0`=
f `$M%#`=
8.2 e $ @
f c?& '.& +&@
L M '.$I 1 J3*D  1 +  F3+D< N$30$ >&#,3#' M
+8$#8E`3 MD< N+ >&D{E+D< N $XP&1 +  y= ?3$#
8D $ =

f pJ$ C&E+3\& h3=
9. :Mr97bDK:eD
cT-#8$/d!#'@
f ƒ5&EF $X%-1 F3N & H1,$T%2$1T1 %'C & H$ (k$ +l!& F$  $+
+1 F3N#8 ?33N#H  hE<3$+  #+ ‹pJ- p e Œ=
f cF1J - $  5& & HDR1J1J$SF1 D $73#!$T=cFG#1J$+M1J$SF1
D $73#!%3$M#M  O73$J&=
f cFG#1J$+DR1J=
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 KẾ HOẠCH KINH DOANH DỊCH VỤ SPA
p E'#'(1 D D  2&" Q$/!DRE+`G+  H$ >$%3$
73#!$T P$ 53 HD .J$73$ 9 >$ O -$#3[3E#!1 E'1 L
 2&+ -$#1 +%;S#JDg$T) ' $>$=
/~+$
  %5&.> GR$ ;.>$R$J 97
Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
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$$ O G$d1 /1]3& !S$4$-TR$  /"D  2& H % H
+  GR#Q#[$X1 $  %5&= Q$/%/33$-3/$'(%32$ RR T
 2& $$ , GT1 #'C 5%32 43 J%GD R& +$$, "
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Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
Trang 19
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f  O G8- I
& 0 C& 1 D =
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f  ;.>$R$J
 97$T=
X/  H + #$-& +$$,
#P$ 0"3$D  2& T>&+D< N%3#B& 73891 :;F37$ A32$
3:I5 Q$/%/#PE2$ Q$4#J2#$-E`D'xG7%R"$E GT
$<%2#,8#'C$ M& NN1 +  W#' GT##$-1 8R ,#_#_ P%3
3+D< N ?3G$ M  GT=
Ž$ 9#'C O$ Y$ + +&%R- $ $7"2$! 8 Q$/%/ Q$4
+1 8#$-#,#F3EF#d GT#+&9#'CT!"/2 }$C GT& +$$,
3N$T M 2&=0#$'C Q$/8 M%- I #$-1 + #'C$ R 2$R$J&$T
/2 P$ /S+$_ 9#$- T3/ 2&N#,E-$L$  3$$ O'($ C:
#'C M1 +  $$'L$X#8$7$  5&+ G=
' GT$ 3+1 8 4M 738[#B&1\$ 5$$<%23 O1 8$ 23\

& h3+ YD ?38#'C O$ /$ OH #,& NN$$ 1 +  =
 GTW#'C$ 3+1 +#$-1\7G '@p\7$J&1 +  
1\7$'>3\& h3F& h3D< N1\7SF%K#M  /2y
c/ /$'(%32
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
 KẾ HOẠCH KINH DOANH DỊCH VỤ SPA
ƒ32$3$3/$'(D< N 7381 +  #'C }$CEL$>$F+ GT W
Q& GT%32L#G& +$ 7%R$H %d$#1  23=
N$T" Q$/%)GDR3/$'(%32$'. }#M$ $ !#1J$93- $5&$ ,
 '1 /& " 5$g"+ G=e#8Q&E-& +$$,$M37 Q$/Wz }$CE-
$' O$ Y$ + #+ +EF$ GS$X/2=
 GTW$R M3$3/$'(%32- W$ +3+$$ F3+ T 2&$ G$ 2 
#`=} GT#'C$ , 27%R T3/$$$/28. $ 7$J=4 :1
 23& +$$,$'.%=
h/ :ZNAR[H9BP:[J9Bxi9BNe9B*
 + J#%'.$ 'L#'CDR$T7%R$  $H + G"E-=E-g#'C 'L
+ J#& Q%C >&D{1 +@
6=s= + J#@+ J#$ ;cƒ5$%# 2  =
6=u= p,3$91 :;@ J#1,3$91 :;#< 1‡ $E GT$ ;S#< " =
6=o=  J#1 +@+ J#& N>&$'.)9$01 F7"$X GT=
/€!
1. :SP@[_9B*
Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
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 KẾ HOẠCH KINH DOANH DỊCH VỤ SPA
1.1. MF& h3D< N@
f p /#'CR >& 5

"1 +  =
f e< N1 /#D-=
f \& h3 '& F%%-
>&=
f  D!#'C J$>$
 ' $$ T T=
1.2. •+FD< N@
f b+ !Y
DN=
f  ' >&D{1 +  =
1.3. p /@
f  '$ 5$RT$U =
f ‚ g$<%2 5$ B&=
f  '81 /D 
 u'(=
f  '81 /$ '
*T1 1 + YDND< N=
1.4.  GT@
f  M ' T 2& P ZEJ$3$%-D< N >$# =
f  '$ 5$R%3 %g
1 +  =
f ‚ NN 53=
f  '$J&$$=
f  'F$ H #'C$+
DN"+%-$ D!d '/DN"3\& h3=
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
 KẾ HOẠCH KINH DOANH DỊCH VỤ SPA
1.5. p J3*@

f + '.$I 1 J
3* ' >&D{1 /$  Q$#'C1 +  =
f p J3*1 / M=
f  ZYDN O%-
3\& h3a$M P! J$ -YDN=
f  Z% I $ 9$+ I =
f I $ 91 J3*
 '& NN1 / #+=
1.6. O"1 +@- $ $E R)>$ 2"+F& h3$ $ J$ #_ !1 + 
1 F7$ G3 5&$ <$'("+#$ "- $ 3=
2. A5aA*
2.1.  GT Z2@
f c$H GT1 /
& 0 C& '#Q'(#Q2=
f /$'(%32
1 /$ F3+$=
f VR1 [1 ;S+J$"
J&=
f ƒ'.E_1 / >&
D{ GT=
f E GT1 /
g#`=
f ƒ321 %'C
$ (1 / C&%H M($ '1 /#'C& N>& #+=
f ƒ3 O Z
%•$J$y=
Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
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
 KẾ HOẠCH KINH DOANH DỊCH VỤ SPA

2.2. 8YD  2&@
f  -$# '
1 /$I31J3#'C1 +  =
f < I #<$ J1 /
g& 0 C&$I  I  -$#1 D =
f `DR$0& +$
  M=
f •#-#! -$#
$ '()T$ %}=
f •$H@>$1 +  
%g$" GTN$F31 +  1 /g$$  D< N=
3. l5@MPG5D:n9:
bF$<$ H D  2&%SF$<$>$F+S 2$ H & +$ $D  2&1 E'
1 D E`3@
f ƒR 4#,SJ$#< $_ 9$ R 2+SJ$#< =
f +F& +&M$ H $$S+$I $-%5&& G& YDN+`$M ?3#-$#'C
 O3N$T" -$#$ H D  2&=
 H I#M$L$  %U R$M3h O"%1 "8)F21 [& N Q$L
$  E>$1 F1 +$D  2&=
3.1. •"MG#Dg$M
f e $ + I $ 9 $MD•3$+ $ '()T%T$N$D  2&= '$T$ R$J
$- O$ (#,3 >$#< 8$ ,)FD $ $ : .%'C$M& F =p #8$I $-3>$G
#MDg$M#*)F=-R3>$G#$M3h3$"%# -$#1 D =e$ J
$M23T%25$%23\& h3$ D!===& NN 1 D +D< N8$ ,E<#I $281 
Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
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
 KẾ HOẠCH KINH DOANH DỊCH VỤ SPA
D{#JX -$#$D  2&$M%'."/ G+1 FkJ8l1 /#'C$F
#Q -F  'L%$$H"'(1 D ====

f VR3>$G#Dg$M$-3$ (8$ ,8D21 D 1 /$  Q$%'C1 +  '33$
%Q & H$$ I1 /$ #_@ & H$M%'. & H#2'y>$G#$-3$ (MDg$M8
$ ,1 [& N#'CE? ME2& +& 5SF#,%-$ '(1 /%D  2&{$J&$N1 D =
f VR3>$G#D -)F8$ ,D MT GS$4 '@& !#< & H$$_ & H"
D  2&S+%%'#$R8S+H$1 /#F3EF#'C !1 D D $  2$-$ I '
E0#[&#"+1 F & H$ '()Ty T1 %-3& +$)F$M1 $J5$+%;$ Dg
$M hE<$'1 /E0#[&  O1 F D{#J3>$G#$-3$ (=23>$G#$-3$ (
$ '()TD• '$ JW>$D• ,$  23>$G#D -$D  2&=>$G#D -
MDg$M8$ ,%3 D  2&X -$# PE<& +FJ1 /)#'CDg$M& NN
$$ /#-1 D =
3.2. •"DM%*>$$Mke   OD  2&G l
f  '$T$ R$J#,& NN#!$'1 D  ! '$>$F+D  2&#M=e#8%*>$$M
 & HYDN`$L$  E& 5>$  S$4$ & HF)>$1 D #!$' 
D  2&3I =! QK$1 %5&1J - #!$'1 D $ I%*>$$M#*#'CDR$H = '
1 8REJ#$ <$'( P1 %-3& +$)F%*>$$M$7%T#$EJD  2& M1 F
71 / $F#'C=
f e#8$'1 E'1 D  O$H $+DR1J$1J - #!$'1 D & F#'C$H $+
1\=$"%#*)FF  'L%$ -$#1 D =ƒ'C$M%$ I"%*
>$G /21 D J1 /$ 5%C8$ ,D{#J$I $-& +FJ
D  2&$`$-$3$$ (D=
3.3. •"M93D< N"$ <$'(
Nguyễn Thiết Chung Lớp C5 MSHV : 2010-01-1-14-097898
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