Báo cáo thực tập tại Công ty TNHH Vải giầy Thành Cường.PDF

BC) CIAO DUC VA DAO TAO
TRUQNG DAI HQC DAN LAP THANG LONG
KHOA QUAN

LY

BAO CAO THIJC TAP TONG HOP
DON VI THUG TAP

CONG TY TNHH VAI GIAY THANH CI ONG

Sinh vien : IfirCING KHANH HOA
Lap

: QA17B6

Ma sinh vien : A07930

Ha Neil, 2008


Bao cao thtrc tap tong hap

DH Thang Long

MUC LUC
LOI MO DAU

1

PHAN I : TINH HINH CHUNG CUA CONG TY

TNHEIVAI GIAY THANH CUONG

3

I.QUA TRINH HOAT DQNG VA DAC DIEM SAN XUAT KINH DOANH
CUA CONG TY TNHH VAI GIAY THANH CHUNG

3

1.Qua trinh hinh thanh va phat Ulan cUa cong ty•

3

2.Chirc nang va nhiem vu cna cong ty

3

H. CO CAU TO CHHC BQ MAY QUAN LY CUA CONG TY TNHH VAI
4

GIAY THANH CUONG
1.Ca cau be may quan 1Y chung va quy trinh

4

cong nghe san xuat cna cong ty
2.Ca cau ba may ke toen•

4

3.Hinh bib ke toan va phuong phap ke toan cong ty dang ap dung.

7

PH AN 11: THHC TRANG HOAT DQNG SAN XUAT KINH DOANH CUA
CONG TY TNHH VAI GIAY THANH CUONG
1.Dac diem quy trinh cong nghe san xu'at:
2.Ket qua hoat deng kinh doanh trong nbeng nam qua
cue Cong ty TNHH vai giay Thanh &sang
3. Thuc Wang nguen nhan be, lien bang va
cac chinh sach cba doanh nghiep .

10
10
11
18

PHAN III : PHAN KET LUAN VA MOT SO t KIEN DONG GOP

21

1. NHUNG KTIO KHAN VA THUAN LOI CUA DOANH NGHIEP •

21

A. THUAN LOI

21

B. KHO KHAN

22

2 . MOT SO Y KIEN DONG GOP :

23

3. DINH HUONG PHAT TRIEN CUA
CONG TY TRONG THOI GIAN TOE

Hwang Khdnh Hod

23

A07930


DH Tha Lon

Bao cao thuc ta on• h..

LOI MO IJAU
Kinh

ta. Viet Nam theri gian truck vein la met nen kinh to neing nghiep lac

hau, dong clan va chAm phat trien, da tang phai trai qua nhiing cueic chitin tranh
lien

tiep

keo dai. Ke tit nam 1986, Viet Nam thuc hien chinh sash dOi meri, me

cira, x6a b6 bao cap va terng buerc chuyen dich sang nen kinh to nhieu thanh phAn
theo co the thi truing co sir quan ly &la nha nuot theo dinh Inning xa hei chit
nghia. Nen kinh to clan thoat kh6i kheing hoang va dat dugc nhieu thanh tint quan

Ke ter dO, Viet Nam et co nhieu thay deli to km, truot het la sir dOi mei ve
to duy kinh te, chuyen doi tir co the kinh to ke hoach hoa tap trung, bao cap, sang
kinh to thi truing dinh hueng xa hei chri nghia, thgc hien Gong nghiep hoa, hien
dai hoa dat nuec, da clang Itha va da phuong hoa cac quan he kinh to del ngoai,
thuc hien me cira, hOi nhap quOc te. Con dueling dOi mai do cid ghap Viet Nam
giam nhanh dugc tinh trang ngheo d6i, birec dau xay dung nen kinh

to

ding

nghiep h6a, dat dugc tot di) tang twang kinh to cao di doi yeti sg ding bang tuong
del trong xa
Nhin chung, nhirng cai each kinh

t6 manh me trong gin hai thap kji doi mei

vim qua da mang lai cho Viet Nam nhCrng thanh qua buem dau rat clang phAn khei.
Viet Nam da tao ra &roc mot mOi truing kinh
nang dOng hon bao gib het. Nen kinh
khich phat

trien, tao

t6

t6 thi truing co tinh canh tranh va

hang h6a nhieu thanh pilau duqc khuyen

nen tinh hien qua trong viec huy dOng cac nguem lvc xa hei

phut vu cho tang truing kinh te. Cac quan he kinh to dei ngoai da tr .& nen thong
thoang hon, thu but

dirge

ngay cang nhieu cac nguen vein dau to true tiep nu&

ngoai, ma rang thi ft-Leong cho hang 116a

xuAt khau va phat trien them met WO linh

vvc hoat ding to ra nguen thu ngoai to ngay cang him nhu du Lich, xuat khau lao
&Ong, tiep nhan kieu hOi

Hwang Kluinh Hoa

A07930


Bao cao thuc ta ton h

DH Than Lo

Ben canh do, su canh tranh soi dOng gifra cac Doanh nghiep hay cac nganh
nghe veri nhau tren pham vi reimg lan dei hal cac Doanh nghiep phai nhay ben, linh
boat tao ra nhang san pham co chat lugng cao vbi gia Ca hap 19, de co the m6:
reng thi truang trong va ngoai nuerc.
Qua thin gian thuc tap, em they rang: Tim hieu thvc to la giai doan rat quan
trong, de sinh vien co the van dung, thgc hanh nhilmg kik thirc da hoc 6: twang
vao thgc to va IA kinh nghiem cho sinh vien sau nay kh6i ba nge trong ding tac.
Dux su gitip de tan tinh cue cac co the phong Tai chinh ke toan Cong ty

vai giay Thanh Cuang, cling vai su co gang dm ban than, em da hoan thanh ban
bao cao thgc tap. Tuy nhien do theri gian thuc tap co han, trinh dO hieu biet va kinh
nghiem can han che, nen ban bao cao khemg tranh khei nhang thieu sot. Rat mong
nhan dugc su chi bao, gap y cue cac they co va cue ding ty. Qua day, em xin than
thanh cam on cac co chn, anh chi dang ding the tai ding ty TNHH vai giay Thanh
Cuemg da het Icing &Up do, tao moi dieu kien cho em thuc tap va hoan thanh ban
bao cao nay.
Em xin chan thanh cam o•.

Mi dung ban bao cao gam 3 'than:
Pith' 1: Tinh hinh chung cfia tong ty TNHH vat glty Thanh Ctrerng
Phan 2: Thtyc trang host dOng san xuat kinh doanh ciia con ty TNHH

vai giAy Thanh Cuing.
Phan 3: Phan k6t loan va mot soy kien &mg gap

Hwang Kluinh Hoe

2

A07930


Bao cao thuc ta• tong hot

DH Than• Long
PHAN I

TINH HINH CHUNG CUA CONG TY TNHH VAI GIAY
THANH CHUNG
I.QUA TRINH HOAT KING VA DAC DIEM SAN XUAT KINH DOANH
CUA CONG TY TNHH VAI GIAY THANH CUONG
I.Quei trinh hinh thank viz plat trign Mks glum Iv:
Cling ty TNHH vai gray Thanh Cuemg c6 try sa chinh: Xa Van Canh Huyen Hodi Due — Tinh HA Tay. Tien than la met xrrOng may, sau met thoi gian
hoat do, ng c6 hieu qua, thi trueng tieu thy duac ma reng, nang lire san xuat, cung

cap san pham khong du dap ling cho nhu can cna Hai truOng.
DA ten tai va ph& trien qua hon 20 nam, cong ty trai qua nhieu thang tram,
khi co the cua MA nu& thay dei, nhang thach thirc cilia nen kinh to thi truang,
cong ty da c6 nhirng thay &a: sap xep lai be may quan 15/, cat b6 nhang khau trung
gian khOng can thief, day manh san xuat kinh doanh, dap ling nhu cau thi fru:mg.
Hien nay, cOng ty dang cung cap mot so luong Ion san pham cho thi tracing.
Trong nen kinh to nhieu thanh phan, co the thi twang canh tranh khec liet, tren
dia ban Tinh cung c6 nhieu co s& kinh doanh vai, gi'ay, bat khac nhau ke ca nhimg
loai giay, vai nhap tau yeti gia re chat luting thua kern san pham cda cong ty. Nen
ding viec san xuat kinh doanh cua ding ty gap killing it khO khan. Vi the to khi di
vao hoat dOng, cong ty Mon chit trong tai to °hire san xuat kinh doanh, nham on
dinh chat luting, tang nang suat, Wet kiem chi phi, ha gia thanh, tang nang Kitt lao
deng, tang lgi nhuan va On dinh thai song cho can bO cong nhan vien cua cOng ty.

nang va nhiem vu cua cong ty
LA doanh nghiep tu nhan san xuat vai bat may ding nghiep, dan ep vai
nhuOm, may cong nghiep... COng ty TNHH vai gray Thanh Cuang c6 day du tu
each phap nhan, c6 con &Au rieng, dugc phep ma tai lchoan tai ngan hang. Dugc
phep ky ket cac hop &Ong kinh to vai cac to chirc kinh to trong va ngoai nuerc.
Cong ty hach town dOc Cap va chiu trach nhiem truck phap luat ve cac hog ct)ng

Hwang Khtinh Hod

3

A07930


Bao cao thuc tap tong hop

DH Thang Long

kinh to cua minh.
Ten giao dich: Cling ty TNHH vai giay Thanh CuOng
Tru sa chinh: Xa Van Canh - HuyOn Hoai Duc - Tinh Ha Tay
Ma so thue: 0500432287
SO tai khodn: Ngan Hang Ming Nghiep va Bildt trien ming thOn Tit Liem —
Ha NOi
II. CO CAU TO CHIYC BO MAY QUAN LY CUA CONG TY TNHH VAI
GIAY THANH CUONG
/*Co' ctiu ha may quiin chunk va quy trinh ding n2he sdn xutit cua
c'dn2 tv

BO may plan 1ST:

TOng so CNV: 156 nguti
Lao dOng thuong xuyen ngnn han: 136 ngudi

Hwang Kluinh Hod

4

A07930


Bao cao thuc tap tang hop

DI-1 Thang Long

SO DO BO MAY CUA CONG TY:

Ban
giam d6c

N
Phang to
chuc hanh
chinh

Meng tai
chinhka
toan

PhOng ky
thuat

PhOng
KCS

PX cat
PX may

\.„

(Nguon: Plying to chin)

+ Giam deic cong ty: Ong Nguyen Dinh Cuemg nguoi lanh dao cao nhat,
trvc tiep dieu hanh lanh dao ding ty, quet dinh duang led kinh doanh cna cong ty,
ea quyen khen thuemg, ky luAt Mang Krung cho cong nhan vien, tuyen dung sa thai
nhan vien.
+ Pho giam doc cong ty: Phu trach ky" thuat. D6ng thoi tham muu cho giam
dac trong nhiTmg linh vgc dugc phan cOng, c6 trach nhiem cung cap thong tin ve
san xuat kinh doanh ginp giam dac dieu hanh lanh ciao cong ty.
+ Phang to chirc hanh chinh: Tham mtm cho giam dac ve to chirc ba may
trong cong ty, to chirc lao clang, dao tao nghien cuu cac chinh sach khen thuemg,
kY Mat
+ Phang ke toan: Tham muu cho giam dee

ye mat tai chinh, quan ly kinh

doanh, quyet toan ved Nha Nude, cac don vi , to chirc, ca nhan co quan he kinh

to

ved cOng ty. Xay dung va lap bao cao tai chinh

+ Pheng ky thuAt: Tham muu cho giam die ve xay dung ke hoach kinh
doanh, nam bat nhu cau lieu thy san pham de len ke hoach luu chuyen hang hod,

Throng Kluinh Hod

5

A07930


Bao cao thuc tap tang hop

DH Thang Long

cung Ung vat tu, cong cu dung cu.
+ PhOng KSC tham muu giup giam doe trong viec kiem tra, giam sat chat
luong NVL, CC, DC truck khi nhap kho, xuat tieu thu.
2.0; cau bti may kg Man:

Xuat ph& to dac di6m to chirc san xuat va to chat tx) may quail ly a tren
phi] hop vai trinh de) quail 132 va dieu kien hien tai cua cong ty, cong ty vai giay
Thanh Cueing ap dung hinh thtirc to chirc Ix) may ke toan tap trung. Theo hinh tilde
ke toan nay toan bQ cong tac ke toan duot thuc hien tron yen tai phong ke toan cua
cong ty duoi six lanh dAo cua ke toan truerng. PhOng ke toan tai vu ciaa cong ty vai
giAy Thanh Cueing dirge be tri nhu sau:
+ Ke toan truerng: Ngueri co nhiem vu to chirc bQ may ke toan, dieu hanh
chung cong viec ciaa phOng ke toan, kiem tra viec ghi chap, chap hanh the do bao
cao dinh kY, bao quart ho so tai kieu ke toan theo the

frit ciaa nha nuerc.

+ Ke toan vat lieu cling cu dung cu: Theo dai nhap, xuat, ton NVL, CC, DC,
bang phanbO NVL, CC, DC xuat trong ding ty.
+ Ke toan tong hop kiem tin Mang: TOng hop chi phi lien quan den gia
thanh, chi phi tien Luang, cao khoan phai tra theo luong cua cong ty.
+ Ke toan ngan hang: Co nhiem vu giao dich voi ngan hang,

de);

chieu cac

khoan tien girl, tien vay, cac khoan thanh toan ved to chirc, ca nhan thong qua ngan
hang.
+ TIM qu9 tien mat: Nhiem vu thu chi qu9 tien mat theo dung the do
nguyen tac dam bao an toan khong xay ra mat mat, vao se) qus, thu chi tien mat
Ong thoi chuyen chemg to thu chi sang 6E) phan ke toan. Cuai ciing kiem tra doi
chieu giiita so quy va ton thuc t6. CuiSi thang tong hop thu chi tien m5t,14 bao cao
thu chi tien mat.

Hwang Khanh Hon

6

A07930


Bao cao thuc

DH Than Lo

SO D6 Kt TOAN CONG TY VAI GUY THANH CUONG:

Ke toan
trtrong

-.\ r
Ke toan
NVL -CCDC


2

I

r

Ke toan tong
hop, tin
lucmg
\...
2

I

"n

r

Ke toan
Ngan hang

I

1

Thu quY

(Nguen: Plying tai chinh kJ toan)

3.Hinh that hi loan va phwang phtip ki loan cling tv dam; tip dung.
a. Binh that kg loon:

\raj dac diem to chic theo me hinh ke toan tap trung, mgi nghiep vu kinh to
phut sinh tie khau xir lY ban dau den khau cuoi tinh gia thanh san pham va lap bao
cao tai chinh duoc lam o phong ke toan. Viec nay thuan lgi cho viec dOn dOc, kiem
tra Ian nhau tranh tinh trang trill-1g lap, sai sot.
MQ1 nghiep vg kinh to phut sinh deu dugc ghi chap phan anh vac) nhat ky
chung thco thir ter thoi gian fru& khi dua vao so cai tai khodn.
He thong so kg toan cua ding ty:
+ So ke toan tong hop: So nhat ky chung. so cal the tai khodn.
+ So ke toan chi tiet: Sei ke toan chi tigt vat tu,cong cg dung cu, se tai san ce
dinh, so chi tiet ban hang, sit) chi tiet tong ng, the kho, se chi phi san xuat chung...
Hirting Khtinh Hoe

7

A07930


Bao cao thuc ta. ten

DH Than Lo

Trinh to ke toan:
+ Hang ngay khi lap chieng tie ke toan can de vao chimg to gOc de phan loaf
va ghi se nhat ky chung sau d6 ghi vao se chi tiet.
+ Cale chung tie xuat kho, hod don kiem phieu xuat kho, phieu nhalp kho, tint
kho ghi vao the kho de theo dOi nhap - xuat - ton.
+ Cac chung t r thu chi tien mat hang ngay khi c6 phat sinh, thu quy ghi vao
so theo doi quy sau do chuyen sang phOng ke toan.
+ Cum thang can cu vao so cal cac tai Ichodn, ke toan lap bang can &SI phat
sinh sau khi da clOi chieu vol so tong hap chi tiet Ida6p dung, ke toan lap ban cao
theo quy dinh.
SO DO TRINH TH GHI SO ICE TOAN
(Theo hinh thirc nhOt kfi chung)

Chung tie ke toan

•
S6 the ketoan
chi tiet

SS guy.,



Chimg to ke toan

Bang can cl6i
phat sinh

•
Ban cao tai chinh

Huiing Khtinh Hod

8

A07930


Bao cao thuc tap tong hap

DH Thang Long
(Nguan: Phang tai chinh ICA toan)

Ghi chic
•

I.

: Doi chieu luem tra
: Ghi hang ngay



►

: Ghi dinh ky cuoi thong

- So nhat ky chung la se ke toan dung de ghi chap cac nghiep vu phat sinh
theo trinh to thoi gian va mai quan he d8i Ung tai khoan, cac nghiep vu lam can dr

de ghi vao so cai.
- Se cal la so ice toan tong hop ding

tong hap va he thong hod the nghiep

vu phat sinh cua tang tai khoan tong hop. Se lieu nay dirge clang
can

de ghi vao bang

dOi phat sinh va to dO ghi vac) bang can d8i ke toan.
b. Phtrang phap ke toan cong ty dang ap dung:
Can de vao tinh hinh san xuat cua cong ty de quail ly va theo dei kip theri

tinh hinh nhdp xuat nguyen vat lieu, cong cu dung cu, tinh hinh nhdp xuat kho
thanh pham cang nhu cac nghiep vu kinh

to phat sinh, duce thuong xuyen lien tuc

pha hap \Lai dieu kien hien tai cUa cong ty. Cong ty vai giay Thanh Cuang ap dung
phuong phap ke toan "ke khai thtrotg xuyen". Ke khai thug GTGT theo phuong
phap khan trio, trich khdu hao TSCD theo phuang phap dueng thong.

Hwang Khanh Hon

9

A07930


Bao cao thuc a• tan• h.

DH Than Lon

PH AN II
THVC TRANG HOAT BONG SAN XUAT KINH DOANH CUA CONG TY
TNHH VAI GIAY THANH CUONG
1.thic diem guy trinh ding nghe san
a.Quy trinh san xuat chung:

Hien nay cong ty san xuat cac loai vai giay may cong nglnep, vai bat, dan ep
vai, nhuam... Toan bo quy trinh duoc torn tat nhu salt
TU cac mau ma theo don dat hang khach hang Iva chon, phong ky thuat
chuan bi mau, len ke hoach sari xuat. Khi ke hoach duoc duyet, cung cap NVL, vat
to cho phan xuang cat may de san xuat san pham. Trude khi NVL duoc dua vao
san xuat phai duoc phong KCS kiem tra chat Mang, NVL dat tieu chuan moi dua
vao san xuat.
NVL throe dua xuang phan xtrong cat chat theo m'au ma, kich ca cua man
san pham, sau de duoc chuyen qua phan xuang may hoan chinh nat. San pham
nay duoc phong KCS kiem tra xem dung quy cach chat luting chua, khi dam bao
dung theo man ma Men cho (long goi, nhap kho giao tra cho khach hang. O m6i
khau cua qua trinh san xuat, deu phai tuan thd nhang quy Binh chat the
thuat, tieu chuan, chat luting clang nhu quy trinh van hanh may mac, xfr ly khi co
sv co.
SO DO QUY TRINH SAN XUAT SAN PHAM:

Nhap kho

Throng Kluinh Hoa

10

A07930


Bao cao thuc tap tong hap

DH Thang Long,

b.Quy (rink san xuat mot san phibm

Qua qua trinh tim hieu nhu cau thi truOngva theo mau ma trong dun dat
hang oh khach hang, phong ky thuat thiet ke mau ma dm mot doi gray va lap Ice
hoach san xuat. Sau khi ke hoach san xuat dugc ban giam dac phe duyet thi NVL
dugc xuat kho xuang phan )(gang cat may de cat, chat theo mau ma, kith cc, caa
nhirng doi giay, sau do nhirng san pham nay duac chuye'n xu6ng phan xtrOng may
de hoan chinh. Nhang doi giay sau khi dugc ph6ng KCS kiem tra xem dung mau
ma, chat Luang se dugc dOng gOi nhap kho giao cho Ichach hang hoac Tung ra thi
trudng.
2.Kit qua hoat thing kinh doanh trong nhfing nom qua clea

Crum

ty

TNITH viii Artily Thank Culmg
a. link kinh kinh doanh nam 2005 — 2006

lido cao Leh qua kinh doanh
Ngay 31 thang 12 nam 2006
DVT :VND

So sanh
Chi tieu

Nam 2005

Mm 2006

Chenh tech

TS/ le(%)

(1)

(2)

(3)=(2) - (1)

(3)/(1)

I .Doanh thu thuan

7.932.349.432

8.310.734.099

378.384.667

4,7

2.Gia von hang ban

7.570.874.778

7.921.129.422

350.254.644

4,6

334.601.000

354.536.630

19.935.630

6

hoat &Ong KD

26.873.645

35.068.047

8.194.393

30,5

5.LN ke toan

26.873.645

35.068.047

8.194.393

30,5

(7.524.623)

(9.819.053)

(2.294.430)

30,5

19.349.031

25.248.994

5.899.963

30,5

3.CPquan IY doanh
nghiep

4.Lgi nhuan thuan tic

6.ThueTNDN

phai

n6p
7.Lai nhuan sau thue

(Nguon: Phemg Tai chinh Ke than)

Hwang Khanh Hoa



I1



A07930


Bao cao thuc tap tong hap

DH Thang Long,

* Phan tich kit quii host (Mug kinh doanh trong 2 nam: 2005 — 2006
Trong do, ding thtirc tinh ty le chenh Lech se Id:
G,,/

=

*100%
Gni,

Qua bao cao ket qua hoat &Ong kinh doanh trong hai nam 2005 - 2006, ta
nhan they rang ket qua kinh doanh cna ding ty kha On dinh vi Igi nhuan va doanh
thu cua nam sau cao hon nam truot. Dieu do eliding to ding ty kinh doanh co hien
qua. Tuy nhien chUng ta can phai phan tich ky hon de they ro sce tang truing nay,
sau day la nhang phan tich cu the:
Qua bang se' lieu nen ta thA.y tong lgi nhuan kinh doanh cua Ceng ty tang
kha cao 5.899.963 VND Prong Ung la: 30,5%. Dieu nay chirng to Gong ty kinh
doanh co hieu qua, da me reng duet thi trubng va dang tim kiem igi nhuan.

De phan tich cac nhan to anh huang tai lei nhuan cua boat thing kinh doanh
ta xem xet them tinh hinh bien citing cna met se chi tieu sau:
J. Chi tieu Doanh thu thuan etha ding ty:
Doanh thu thuan cua ding ty nam 2006 la 8.310.734.099VND tang
378.384.667VND so voi nam 2005 tuong Ung vifyi ty le tang la 4,7%. Tong doanh
thu nam 2006 tang len so win nam 2005 dieu dO chung t6 ding ty da thuc hien tot
chien luoc kinh doanh, &Ong then phan anh hoar deng san xuat kinh doanh cua
cong ty da co uy tin, cong ty da mi reng qui m6 san xuat de nang cao vi the dm
minh tren thi truing va dac biet la Ichach hang ngdy tang quan tarn tifyi cong ty.
- Chi tieu Gia von hang ban dm ding ty:
Gia van hang ban cna cong ty nam 2006 Id 7.921.129.422 VND tang 350.254.644
VND so vii nam 2005 tuong ung vii ty le tang la 4,6%..
- Chi tieu chi phi quan lY doanh nghiep:
Chi phi quan ly doanh nghiep nam 2006 la 354.536.630 VND cid tang 19.935.630
VND twang ung tang 6% so yeti nam 2005. Dieu nay cho they ding ty can sty thay

Hwang Khanh Holz

12

A07930


Bao cao thuc tap tang hop

DH Thang Long,

del de cat giam chi phi, tang doanh thu va nang cao Igi nhuan cua cong ty hcm rida.
2. Chi [Mu 191 nhucin sau thug:
CM nal nay co ty Id thuan \TM doanh thu thuan cua cong ty. Nam 2006, Igi
nhuan sau thud cila cong ty dat dugc 5.899.963 VND tuong img la: 30,5% so \TM
nam 2005. Didu nay cho thay mire tong doanh thu tang ding thdi keo theo lgi
nhuan ding tang theo, chilmg t6 C6ng ty kinh doanh co hidu qua, da ma ring dugc
tin truing va dang tim kidm lgi nhuan.
b. Tinh hinh tai san va nguan van nom 2005 — 2006

Bang can d6i ke than
Ngdy 31 thang 12 nam 2006

DVT. VND

Chi tiEu

Niim 2005

Mm 2006

(1)

(2)

So sanh
Chenh lEch

TL(%)

(3)=(2)-(1)

(3)/(1)

Tai san

2.565.226.936

2.779.585.148

214.358.212

8,4

I. TSLD vet dau to

1.657.790.592

1.821.103.136

154.312.554

9,3

236.097.059

49.403.056

186.694.003

79,1

2. Tidn glIri ngan hang

9.851.246

9.851.246

3. Cac khoan dau to

-

nga'n han
1. Tidn mat tai qu;

-

ngan ban
4. Phai thu khach hang
5. Thud GTGT duce

-

khdu nit
6. Hang ton kho

Hwang Kluinh Hoa



1.411.842.290

1.761.848.834

13



350.006.554

24,8

A07930


Bao can thuc tap tong hap
II. TSCD va dau fir•

DH Thang Long
907.436.341

958.482.012

1.Tai san co dinh

1.091.968.301

1.358.101.243

2.Gia tri hao man

(302.344.902)

(399.619.231) (97.274.329)

51.045.671

5,6

266.132.942

24,4

dai han

3.Chi phi xay dung co

117.812.942

(32,2)

-

ban da dang
Ngu6n von

2.565.226.936

2799.585.148

214.358.212

8,4

I. Na phai tra

1.688.444.226

1.877.533.444

189.089.218

11,2

1. Ng ngan han

1308 444 226

1.497.553.444

189.089.218

11,2

- Vay ngan han

1.305.000.000

1505.000.000

200.000.000

15,3

3.444.226

(7.446.556)

2. No dai han

380.000.000

380.000.000

- Vay dai han

380.000.000

380.000.000

II. Ngu6n von chit so:

876.782.690

902.031.704

782.302.906

782.302.926

- Thue va cac Ichoan
phai nOp Nha nut

25.249.014

2,9

35.745.787

42,5

hint
1. Nguon von kinh
doanh
2.Cac quy claa. doanh

10.442.793

-

nghiep
3.

Lai

nhuan

chua

84.036.991

119.782.778

phan ph6i
(Nguen: Plying Tthi chinh Ke wan)

So sanh so

tren bang can d6i ke toan cua nam 2005 vai nam 2006 to nhan thay

quy mo von kinh doanh cua cong ty nam 2006 dell tang han so voi nam 2005, cu
the la:
* 176 tai san: TOng tai san nam 2006 la: 2.779.585.148 VND tang len 214.358.212
VND so vei nam 2005 tuong img vdi ty Fe tang la 8,4% do:
Hwang Khanh Hod

14

A07930

DH Than Lon

Bao cao thuc t5 ton• h

1. Tai san km Tang va dAu to ngan han nam 2006 la 1.821.103.136 VND tang
len 154.312.554VND so voi nam 2005 tuong img voi ty tang la 9,4%,
trong do:
+ Tian mat tai guy, nam 2006 la 49.403.056 VND tang len 186.694.003 VND
so vat nam 2005 tuang Ung vat ty le tang IA 79,1 %, lam cho kha nang thanh town
Mc that va kha nang huy clang tien cua ding ty dugc tot hon. Dieu nay tao dieu
kien thuan Igi cho ding ty vi ding ty có the chi tra cho nha cung cap trong nh&ng
truong hop can thiet, do dO cong ty se tar) dugc niem tin, uy tin cho nguat cung
cap va cac ngan hang.
+ Hang tan kho nam 2006 la 1.761.848.834 VND tang len 350.006.554 VND
so vat nam 2005 Mang img voi ty le fang la 24,8%.
2. Tat san co dinh nam 2006 la 1.358.101.243 VND tang len
266.132.942 VND so veil nam 2005 tuang img voi ty le tang la 24,4 % la
do cong ty thgc hien Ice hoach mua sam the may mac thiet bi mai nham
phut vu cho viec san xuat kinh doanh dugc din ra deu dan, tang nang suat
lao dang de dap img nhu can till truang mat each day dill va co hieu qua.
* Ve nguen von: Tong nguOn van Tian 2006 la 2.779.585.148 VND tang len
214.358.212 VND so voi nam 2005 tuang Ung vat ty le tang la 8,4%, do:

1. Na ngan hap nam 2006 la 1.497.553.444VND tang 189.089.218VND tuang
img voi ty le tang IA 11,2 % cho yen la tang to cac khoan phai tra nguai ban,
vay ngan han, phai tra ding nhan vien, phai tra cho cac don vi not bo khac...
2. Na dai han Min 2006 khong dal so vat nam 2005: 380.000.000VND.
3. Nguon von chil so him cua cong ty nam 2006 la 902.031.704VND tang
25.249.014VND so vat nam 2005 tuang img vat ty le tang la 2,9 %. Nhattg

khoan mpc nay dugc cong ty trich ra to Igi nhuan cua cong ty theo dung quy
dinh cua nha nuac.
Phan tich tinh hinh boat dOng va sir dung van tai Cling ty:
4 Huy ciOng van :

Hu•ing Khanh Hoa

15

A07930


Bac) cao thuc tap t6ng hop

DH Thang Long

Cong ty TNHH vai gray Thanh Cuong can dr vao nhu cAu von trong cac
ban ke hoach tai chinh va can dr vao tinh hinh thuc to cua cong ty de huy dOng
von nham dam bao von kip then cho cong viec san )(at kinh doanh. Cong ty huy
doing von tir ngthin von chU ser huu , lgi nhuAn chua phan phOi va cac khoan nq
phai tra ngued ban chua den han. Dieu dO da ching tO Ong ty da thuc hien chinh
sach to chu ve von

Sir dung van:
Cong ty TNHH vai giay Thanh Cueing chu trong den viec su dung von &ling muc
dich, hap Cong ty con chuan bi von

a dap Ting day al, kip then ye von cho

viec nhap nguyen vat lieu , cho viec san xudt, kinh doanh .

2. Phan tich chi daft tai chinh:
a. Phan tick tinh hinh ca cau TS - NV.

Chi tieu

2005

2006

CL

TSLD & DTNH / ETS

64,6%

65,5%

0,91%

TSCD & DTDH / ETS

35,4%

43,5%

8,1 %

Ng phai tra / E NV

65,8 %

67,1 %

1,3 %

NVCSH / ENV

34,2%

32,2%

(2%)

(Nguon: Plying Tai chinh K e tocin)

- Qua bang phan tich tren to thay: Ty trong TSLD & DTNH / E TS nam 2006 la
65,5% tang 0,91% so veri nam 2005, va ty trong TSCD & DTDH / E TS nam 2006
la 43,5% tang 8,1 % so voi nam 2005, do nam 2006 ding ty da mua them tai san
meci phut vu cho hoat (Ring san /mat kinh doanh có hieu qua hon. Dieu nay cho
thay cOng ty da biet dau to vao TSCD sly &Au to dung dan cho phat tri6n lau dai
cua cong ty.
- Ye nguOn von: Ty trong Na phai tra / ENV nam 2006 la 67,1 % tang 1,3 % so

voi nam 2005, va ty trong NVCSH / E NV nam 2006 la 32,2% giam 2 % so vai
nam 2005 cho thay kha nang tu chn ve tai chinh ern Cong ty tuy van a milt Icha

Hwang Khrinh Holt

16

A07930


Bao cao thuc tag ton• he



DH Than• Ton•

cao nhung dang giam xu6ng. Vi the cong ty nen ce, bien phap dieu chinh lai co can
ngutn von chit so: hau nham tang kha nang canh tranh truot nhang hien deng cna

thi trueng.
b. Phan tick vl• kith ming thanh loon

Cling thfrc tinh

Kha nang thanh toan
hien thai

Tong TSNH

Kha nang thanh toan
nhanh

DVT NAm 2005 Nam 2006
Lan

1,3

,.^
a

Chi tieu

0,19

Tong ng NH
TSNH- Ton kho

0,04

Tong ng NH
(Nguem• Phang tai chinh ke toan)

Qua bang phan tich tren to thAy:
Kha nang thanh toan hien thai dm cong ty nam 2006 IA 1,2 lan, da giam di
0,1 lan so ved nam 2005. Nhtrng kha nang thanh toan hien tiled nam 2006 van Ion
hon 1, cho thay cling ty du trio tai san lau Ong del trang trai cho cac khoan ng
ngan han.
Chi tieu kha nang thanh toan nhanh cna cong ty nam 2006 la 0,04 lan, con
nam 2005 la 0,19 lan. Nhu vay nam 2006 chi tieu nay giam 0,15 Ian so ved nam
2005, nhung chi lieu nay van a trong mire an toan (tire kha nang thanh toan nhanh
Mang deg tot). He se) nay giam trong nam 2005 la do cac chi tieu tai san luu &Ong,
hang ten kho, no ngan han deu tang nhung the de tang dm hang ten kho va no
ngan han lOn hon tee do tang tai san Itni deng. No ngan han tang la do nam 2006
cong ty dA tang khoan vay ngan han de mua sam dau vao: Nguyen vat lieu Owe va
cho boat thing san xuat kinh doanh. Hon naa luong hang ten kho cling fang kha
nhieu so voi nam 2005, hang ten kho tang chit yk la do nguyen vat lieu trong kho

tang, dieu do cho thay cong tac du tra hang ten kho cfm cong ty nam 2006 tang so
\Teri nam 2005.

Hating Khanh Hoa

17

A07930


Bao cao thuc tap tong hap
tick

11 (

DH Thang Long

khti ming sink

Chi tieu

COng dint

Ty suat Igi nhuan

Lai nhuan reng

reng

Doanh thu thuan

Ty suat sinh 16i tren

Lai nhuan rang

tong tai san

Tong tat san

Ty suat sinh liyi tren

Lai nhuan rang

von chU sO him

V6n chn sei hfru

DVT

2005

2006

CL

%

0,24

0,3

0,06

0,75

0,91

0,16

2,2

2,8

0,6

%

(Nguon: PhOng tai chinh ke toan)

Chi deli 15) suat lai nhuan rang: Nam 2006

la 0,3 %, c6 nghia la mot &Ong

doanh thu tao dugc 0,3 clOng lgi nhuan. Qua phan tich bin to thay lgi nhuan va
doanh thu cua nam 2006 cao hon Warn 2005 va ty suat Igi nhuan rOng cua cong ty
tang 0,06% .
Chi nett tS, suat sinh lei tren tang tat san: Nam 2006 la 0,91%, dm la mot

Bong von dau to cho tai san tao ra 0,91 ding Igi nhuan, can nam 2005 thi mot
clang von dau to cho tai san tao ra dirge 0.75 deing Igi nhuan. Nhu vay ty suat nam

2006

da tang 0,16 % so vat nam 2005.
Chi tieu 1pi nhuOn sau thul tren nguo'n van chth

so. hinn Nam 2006 la 2,8 %,

nglita la mat d6ng van b6 ra tao dugc 2,8 clang lgi nhuan. Mdc du chi tieu nay dm
cong ty dat dug° o mire d6 cao, so vdd nam 2005 thi ty suat lai nhuan sau thud tren
von chu sa huu nam 2006

da tang 0,6 %, dieu nay cho tilt)/ viec sit dung van chil

se him nam 2006 Id tat so \Lai nam 2005.
3. Thut trang nRutin nhtin Fur, WM Wang vet the chink sock cart doanh
De có chive nhang thanh cong nhu ngay hOrn nay la do cong ty

da bidt khai

that va coi trong ydu t6 ngudin nhan luc. Dd dat dugc hieu qua cao trong san xudt
kinh doanh, cong ty khong nhfrng quan tam ddn san xudt, kinh doanh ma can rat
trfrng Khtinh Hoti

18

A07930