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###################Trong c� ch� th� tr��ng c� s� �i�u ti�t c�a Nh� n��c, n�n
kinh t� c�ng ph�t tri�n th� m�i tr��ng c�nh tranh c�ng tr� n�n gay g�t v� kh�c
li�t. �� t�n t�i v� ph�t tri�n ���c ��i h�i c�c doanh nghi�p ph�i ch�p nh�n c�nh
tranh v� ph�i th�ng th� trong c�nh tranh.B�t c� m�t doanh nghi�p s�n xu�t kinh
doanh n�o c�ng quan t�m ��n n�ng su�t, ch�t l��ng v� hi�u qu�. ��y l� ba ch�
ti�u quan tr�ng h�ng ��u trong qu� tr�nh s�n xu�t kinh doanh c�a m�i doanh
nghi�p, l� th��c �o tr�nh �� ph�t tri�n c�a doanh nghi�p n�i ri�ng v� c�a to�n
b� n�n kinh t� qu�c d�n n�i chung. Song t�t c� ��u th� hi�n m�t m�c ti�u cao h�n
c� c�a doanh nghi�p �� l� l�i nhu�n v� hi�u qu� kinh doanh, �� l� m�c ti�u cu�i
c�ng m� m�i doanh nghi�p ��u mong mu�n ��t ���c.Trong n�n kinh t� th� tr��ng,
s�n ph�m c�a doanh nghi�p lu�n ph�i ��i m�t v�i s� c�nh tranh c�a c�c s�n ph�m
c�ng lo�i v� nh�ng bi�n ��ng kh�ng ng�ng trong m�i tr��ng kinh doanh. �� ��t
���c c�c m�c ti�u trong m�i tr��ng kinh doanh lu�n bi�n ��ng n�y c�c doanh
nghi�p c�n ph�i n�ng hi�u qu� s� d�ng c�c ngu�n l�c nh�: ngu�n l�c v� v�n, v�
con ng��i, kh�ng ng�ng t� ch�c c� c�u l�i b� m�y ho�t ��ng�. Th�c ch�t nh�ng
vi�c n�y l� doanh nghi�p th�c hi�n hi�u qu� kinh doanh v� n�ng cao hi�u qu� kinh
doanh. Hi�u qu� kinh doanh l� th��c �o t�ng h�p, ph�n �nh n�ng l�c s�n xu�t v�
tr�nh �� kinh doanh c�a m�t doanh nghi�p, l� �i�u ki�n quy�t ��nh s� th�nh b�i
c�a t�t c� c�c doanh nghi�p n�i chung v� C�ng ty TNHH Long Tr�ng n�i ri�ng. Mu�n
kinh doanh ��t ���c l�i nhu�n cao th� c�c doanh nghi�p c�n ph�i n�ng cao hi�u
qu� kinh doanh, ti�n h�nh ��nh gi� c�c k�t qu� �� th�c hi�n v� ��a ra c�c gi�i
ph�p, bi�n ph�p �� n�ng cao h�n n�a hi�u qu� kinh doanh.L�i nhu�n l� m�c ti�u
kinh t� quan tr�ng nh�t c�a c�c ho�t ��ng kinh doanh c�a Doanh nghi�p. L�i nhu�n
l� m�t trong nh�ng y�u t� quan tr�ng quy�t ��nh ��n s� t�n t�i v� ph�t tri�n c�a
m�i Doanh nghi�p, n� l� ch� ti�u c� b�n �� ��nh gi� hi�u qu� ho�t ��ng c�ng nh�
ti�m n�ng c�a m�i Doanh nghi�p. �� t�n t�i v� ph�t tri�n th� �i�u ch� y�u quan
tr�ng nh�t l� c�c Doanh nghi�p l�m �n c� hi�u qu� v� ph�i thu ���c l�i nhu�n.
L�i nhu�n v� c�c gi�i ph�p l�m t�ng l�i nhu�n �� v� �ang tr� th�nh m�t v�n ��
���c quan t�m h�ng ��u c�a c�c Doanh nghi�p, nh�t l� nh�ng n�m g�n ��y khi n�n
kinh t� Vi�t Nam �ang tr�n �� h�i nh�p kinh t� qu�c t� v� khi n�n kinh t� th�
gi�i �ang l�m v�o t�nh tr�ng kh�ng ho�ng.V�n �� l�i nhu�n v� hi�u qu� kinh doanh
lu�n ���c Ban l�nh ��o C�ng ty TNHH Long Tr�ng quan t�m v� xem ��y l� th��c
�o,c�ng c� th�c hi�n m�c ti�u kinh doanh t�i C�ng ty. V�i nh�ng ki�n th�c thu
ho�ch ��c trong qu� tr�nh h�c t�p v� xu�t ph�t t� th�c t� c�a C�ng ty, nh�n th�c
���c t�m quan tr�ng to l�n c�a l�i nhu�n v� hi�u qu� kinh doanh, trong th�i gian
th�c t�p t�i C�ng ry TNHH Long Tr�ng, ���c s� h��ng d�n nhi�t t�nh c�a th�y gi�o
v� ���c s� quan t�m gi�p �� c�a c�c anh ch� trong ban l�nh ��o C�ng ty, em ��
l�a ch�n �� t�i � Ph�n t�ch hi�u qu� kinh doanh v� bi�n ph�p t�ng l�i nhu�n t�i
C�ng ty TNHH Long Tr�ng� l�m �� t�i th�c t�p t�t nghi�p.N�i dung �� t�i th�c t�p
g�m ba ch��ngCh��ng I: Gi�i thi�u t�ng quan v� C�ng ty TNHH Long Tr�ngCh��ng II:
Ph�n t�ch th�c tr�ng v� hi�u qu� kinh doanh C�ng ty TNHH Long Tr�ngCh��ng III:
��nh gi� chung v� hi�u qu� kinh doanh v� bi�n ph�p n�ng cao l�i nhu�n t�i C�ng
ty TNHH Long Tr�ng
Ch��ng iGi�i thi�u t�ng quan v� c�ng tyQu� tr�nh h�nh th�nh v� ph�t tri�n c�a
Doanh nghi�p1.1.1 L�ch s� h�nh th�nhT�n c�ng ty: C�NG TY TNHH LONG TR�NGT�n vi�t
t�t: long tr�ng co., ltdT�n giao d�ch: long tr�ng company limitedC�ng ty c� tr�
s� ch�nh t�i: S� 4 ���ng V�ng C�u Ni�m, Ph��ng Ni�m �i�n tho�i: 031.3781572C�ng
ty TNHH Long Tr�ng ���c th�nh l�p d�a tr�n s� g�p v�n c�a c�c th�nh vi�n: S�
TT#T�n th�nh vi�n#N�i ��ng k� h� kh�u th��ng tr�#Gi� tr� v�n g�p#Ph�n v�n g�p
(%)##1#M�c V�n N�n#T� 70, ng� 340, Tr�n Nguy�n H�n, H�i Ph�ng#2.625.000.000#
75##2#Nguy�n Th� Kim Quy�n#T� 70, ng� 340, Tr�n Nguy�n H�n, L� Ch�n, H�i
Ph�ng#875.000.000#25##C�ng ty TNHH Long Tr�ng ���c th�nh l�p l�n ��u v�o ng�y
12/11/2001. V� ��ng k� thay ��i l�n th� hai v�o ng�y 26/12/2006 theo Gi�y ch�ng
nh�n ��ng k� kinh doanh C�ng ty TNHH c� hai th�nh vi�n tr� l�n s� 0202000483 c�a
ph�ng ��ng k� kinh doanh thu�c s� k� ho�ch v� ��u t� th�nh ph� H�i Ph�ng.L�c m�i
th�nh l�p, ho�t ��ng kinh doanh c�a c�ng ty ch� y�u l� b�n bu�n, b�n l�, l��ng
h�ng ti�u th� �t kho�ng 70 000 t�n/ n�m, ch� y�u l�y l�i c�a c�c ��i l� kh�c v�
l��ng ph��ng ti�n v�n t�i c�ng nh� 4 xe v� 1 t�u. Nh�ng n�m sau �� nhu c�u c�a
th� tr��ng t�ng do uy t�n c�a c�ng ty v�i kh�ch h�ng n�n l��ng h�ng ti�u th�
h�ng n�m t�ng l�n, trung b�nh m�i n�m t�ng 10 � 15% so v�i n�m tr��c.N�m 2003
c�ng ty �� k� h�p ��ng l�m ��i l� c�p 1 cho nh� m�y xi m�ng H�i Ph�ng, n�m 2005
k� h�p ��ng v�i nh� m�y CHINFON. �� ��p �ng ���c nhu c�u tr�n th� tr��ng, l��ng
ph��ng ti�n v�n t�i c�ng t�ng l�n, trung b�nh m�i n�m t�ng t� 2 � 3 xe, cho ��n
nay c�ng ty hi�n c� 24 xe v�n t�i v� 9 t�u ch� h�ng. S� v�n �i�u l� c�a c�ng ty
c�ng t�ng l�n, l�c m�i th�nh l�p l� 800 000 000 ��ng khi ��ng k� thay ��i l�n 2
s� v�n �� t�ng l�n l� 3 500 000 000 ��ng. Trong �� �ng M�c V�n N�n � Gi�m ��c
c�ng ty g�p 2 625 000 000 chi�m 75 % trong t�ng s� v�n, B� Nguy�n Th� Kim Quy�n
� Ph� gi�m ��c v�i gi� tr� v�n g�p l� 875 000 000 ��ng chi�m 25% trong t�ng s�
v�n. V� m�t b��c ti�n quan tr�ng ��nh d�u s� tr��ng th�nh v� l�n m�nh c�a c�ng
ty l� gi�nh ���c gi�i th��ng r�ng v�ng n�m 2002 , t� n�m 2003 ��n �2009 trong
s�u n�m li�n l�c ��t danh hi�u nh� Ph�n ph�i Xu�t S�c c�a hai C�ng ty xi m�ng
CHINFON v� xi m�ng H�i Ph�ng v� s�n ph�m ���c ng��i ti�u d�ng Vi�t Nam �a chu�ng
v� ch�t l��ng v� gi� c�, ���c s� k� ho�ch v� ��u t� th�nh ph� H�i Ph�ng t�ng
hu�n ch��ng l� nh� ph�n ph�i xu�t s�c n�m 2006, n�m 2007 ���c c�ng nh�n l� nh�
��u t� chi�n l��c v� ph�n ph�i s�n ph�m c�a C�ng ty xi m�ng H�i ph�ng v� l� nh�
ph�n ph�i l�n m�nh c�a C�ng ty XM ChinFon, n�m 2007 ��t danh hi�u nh� ph�n ph�i
v�ng c�a C�ng ty xi m�ng H�i Ph�ng, n�m 2008 ��t C�p v�ng trong chi�n l��c kinh
doanh ti�u th� s�n ph�m.Hi�n nay C�ng ty l� m�t m�ng l��i ph�n ph�i xi m�ng l�n
nh�t mi�n B�c v�i ��i ng� nh�n vi�n n�ng ��ng, nhi�t t�nh v� chuy�n nghi�p, c�c
c�a h�ng b�n l� nh�y b�n v�i th� tr��ng, x�y d�ng kho b�i c�nh nh�ng tr�c ���ng
giao th�ng l�n, h� th�ng c�ng thu�n l�i cho ph��ng tުn ra v�o c�ng s� �a d�ng v�
ph��ng ti�n v�n chuy�n c�ng nh� ph��ng th�c giao h�ng. T�t c� nh�ng y�u t� �� ��
gi�p cho C�ng ty gi�nh ���c c�m t�nh t� ph�a kh�ch h�ng �� tr� th�nh nh� ph�n
ph�i l�n nh�t mi�n B�c.1.1.2 Ng�nh ngh� kinh doanh._ Kinh doanh v�t li�u x�y
d�ng, v�t t�._ V�n t�i v� d�ch v� v�n t�i h�ng ho� thu�, b�._ D�ch v� x�y d�ng,
kho b�i, giao nh�n h�ng ho�._ Kinh doanh b�n b�i, kho h�ng v� giao nh�n h�ng
ho�._ Kinh doanh v�t t�, m�y m�c thi�t b� c�c ng�nh: C�ng nghi�p, x�y d�ng v�
v�n t�i._ D�ch v� v�n t�i h�nh kh�ch.1.1.3 M� h�nh t� ch�cC�ng ty TNHH Long
Tr�ng ���c t� ch�c theo c� c�u tr�c tuy�n ch�c n�ng. ��y l� m�t c� c�u qu�n l�
���c gi�i quy�t theo m�t k�nh li�n h� ���ng th�ng gi�a c�p tr�n v� c�p d��i tr�c
thu�c. Ch� c� l�nh ��o qu�n l� � t�ng c�p m�i c� nhi�m v� v� quy�n h�n ra m�nh
l�nh ch� th� cho c�p d��i( t�c l� m�i ph�ng ban c�ng ty ch� nh�n quy�t ��nh t�
m�t th� tr��ng c�p tr�n theo nguy�n t�c tr�c tuy�n). Gi�m ��c c�a c�ng ry l�
ng��i ra quy�t ��nh cu�i c�ng, nh�ng �� h� tr� cho qu� tr�nh ra quy�t ��nh c�a
Gi�m ��c th� c�n ph�i c� c�c b� ph�n ch�c n�ng. C�c b� ph�n ch�c n�ng n�y kh�ng
ra l�nh m�t c�ch tr�c ti�p cho c�c ��n v� c�p d��i m� ch� nghi�n c�u, chu�n b�
c�c quy�t ��nh cho l�nh ��o, qu�n l� v� th�c hi�n h��ng d�n l�p k� ho�ch, t�
ch�c th�c thi, ki�m tra gi�m s�t vi�c th�c hi�n c�c m�c ti�u trong ph�m vi ch�c
n�ng c�a m�nh._ S� �� b� m�y qu�n l� C�ng ty TNHH Long Tr�ng l� ��n v� h�ch to�n
��c l�p, c� quy�n t� t� ch�c, qu�n l� �� ti�n h�nh ho�t ��ng kinh doanh c�a
m�nh. Ng��i qu�n l� cao nh�t l� gi�m ��c, s� d�ng t�t c� c�c ph��ng �n Kinh t� �
T�i ch�nh �� �i�u h�nh qu�n l� c�ng ty v� ch�u tr�ch nhi�m tr��c ph�p lu�t v�
m�i ho�t ��ng c�a c�ng ty B� m�y c�a c�ng ty ���c th� hi�n � s� �� sau:
S� �� b� m�y qu�n l� c�a c�ng ty# SHAPE \* MERGEFORMAT ####C�c ph�ng ban ��i
tr�c thu�c c�ng ty do gi�m ��c c�ng ty ra quy�t ��nh th�nh l�p ho�c gi�i th�,
quy�t ��nh b� nhi�m hay mi�n nhi�m c�c c�n b� tr��ng ph� ph�ng ban. Tu� theo
�i�u ki�n ��c �i�m y�u c�u c�a ph�ng ban tr�c thu�c c�ng ty, gi�m ��c c� quy�n
giao cho ��n v� h�ch to�n theo ph�p l�nh k� to�n hi�n h�nh.C�ng ty g�m c� 4
ph�ng ban. Ch�c n�ng c�a c�c ph�ng ban nh� sau:* Gi�m ��c :L� ng��i c� quy�n cao
nh�t �i�u h�nh m�i ho�t ��ng c�a c�ng ty, ch�u tr�ch nhi�m tr��c ph�p lu�t v�
tr��c u� ban nh�n d�n th�nh ph� H�i Ph�ng.* Ph� gi�m ��c: L� ng��i gi�p vi�c cho
gi�m ��c, thay m�t cho gi�m ��c gi�i quy�t c�c c�ng vi�c khi gi�m ��c �i v�ng.
tr�c ti�p �i�u h�nh v� ch�u tr�ch nhi�m tr��c gi�m ��c v� c�c ho�t ��ng li�n
quan m� m�nh ph� tr�ch.* Ph�ng k� to�n t�i v�:Tham m�u gi�p vi�c gi�m ��c th�c
hi�n c�c ch� �� k� to�n nh� m�y hi�n h�nh, qu�n l� to�n b� v�n, t�i s�n c�a c�ng
ty.- X�y d�ng v� thu chi th�ng, qu�, n�m.- Theo d�i qu� tr�nh ti�u th� h�ng ho�.
- Ki�m tra gi�m s�t chi ti�u t�i ch�nh.- H�ch to�n k� to�n k�t qu� c�a s�n xu�t
kinh doanh d�ch v�.- Gi�p gi�m ��c ph�n t�ch k�t qu� s�n xu�t kinh doanh d�ch v�
th�ng, qu�,n�m* Ph�ng Marketing :L� c�ng ty th��ng m�i v� d�ch v�. Ph�ng
Marketing chi�m vai tr� r�t quan tr�ng. Ph�ng c� nhi�m v� theo d�i vi�c th�c
hi�n mua b�n v�t t�, h�ng ho� ��u v�o, b�n ra v� l�m c�ng t�c th�ng tin qu�ng
c�o ti�p th�, gi�i thi�u s�n ph�m. T�m th�m th� tr��ng m�i cho c�ng ty, �i xem
nhu c�u c�a m�i khu v�c, gi�p c�ng ty m� r�ng kinh doanh trong khu v�c.* Ph�ng
k� to�n kinh doanh:- Tham m�u gi�p gi�m ��c x�y d�ng k� ho�ch ng�n h�n, trung
h�n, d�i h�n.- Tham m�u gi�p gi�m ��c giao k� ho�ch th�ng, qu�, n�m ki�m tra ��n
��c c�c ��n v� th�c hi�n t�t k� ho�ch ���c giao.- Tham m�u gi�p gi�m ��c so�n
th�o c�c h�p ��ng kinh t� theo ��ng n�i dung c�a ph�p l�nh h�p ��ng kinh t� v�
theo quy ��nh c�a nh� n��c. Tr�nh gi�m ��c ph� duy�t, ��ng th�i gi�p gi�m ��c
gi�m s�t qu� tr�nh th�c hi�n h�p ��ng v� �� su�t v�i gi�m ��c nh�ng bi�n ph�p
gi�i quy�t nh�ng v��ng m�c trong qu� tr�nh th�c hi�n h�p ��ng.1.2 K�t qu�
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#(#4#4#0#=#3#0#0#+#4#0#0#)###1#5#,#0#2#1#,#0#4#5#,#2#7#0###1#3#,#6#3#2#,#3#0#4#,
#7#4#2###1#7#,#2#1#3#,#6#8#3#,#7#1#2###1#4#,#0#6#1#,#1#6#0#,#0#8#9###4#2#8#,#8#5
#5#,#3#4#7###3#.#1#5#####�#5#0#0###C#H#�# #T#I#�#U# #N#G#O#�#I#
#B#�#N#G#################5#0#1###1#.# #T#�#i# #s#�#n# #t#h#u#�#
#n#g#o#�#i#################5#0#2###2#.# #V#�#t# #t#�#,# #h#�#n#g# #h#o#�#
#n#h#�#n# #g#i#�# #h#�#,# #n#h#�#n# #g#i#a#
#c#�#n#g#################5#0#3###3#.# #H#�#n#g# #h#o#�# #n#h#�#n# #b#�#n#
#h#�#,# #k#�# #g#�#i#################5#0#4###4#.# #N#�# #k#h#�#
#�#�#i#################5#0#5###5#.# #N#g#o#�#i# #t#�# #c#�#c#
#l#o#�#i#################5#0#6###6#.# #D#�# #t#o#�#n# #c#h#i# #h#o#�#t#
#�#�#n#g#################5#0#7###7#.# #N#g#u#�#n# #v#�#n# #k#h#�#u# #h#a#o#
#c#�# #b#�#n# #h#i#�#n# #c#�#################[#N#g#u#�#n#:# #P#h#�#n#g# #K#�#
#t#o#�#n# #-# #T#�#i# #v#�#]#
#B#�#o# #c#�#o# #k#�#t# #q#u#�# #h#o#�#t# #�#�#n#g# #k#i#n#h# #d#o#a#n#h#
#c#�#a# #c#�#n#g# #t#y# #t#n#h#h# #l#o#n#g# #t#r#�#n#g##B#�#o# #c#�#o# #k#�#t#
#q#u#�# #h#o#�#t# #�#�#n#g# #k#i#n#h# #d#o#a#n#h##N#�#m# #2#0#07, 2008, 2009
�VT: VN�STT#Ch� ti�u#m� s�#N�m 2007#N�m 2008#N�m 2009#T�c �� ph�t
tri�n########Tuy�t ��i 08/07#T��ng ��i 08/07(%)#Tuy�t ��i09/08#T��ng ��i
09/08##1#Doanh thu b�n h�ng v� cung c�p d�ch
v�#01#29,253,648,057#18,385,670,044#22,493,329,678#(10,867,978,013)#-37.15#
4,107,659,634 #22.34##2#C�c kho�n gi�m tr�
(04+05+06+07)#02#6,776,366,143#2,153,639,697#3,392,317,758#(4,622,726,446)#68.22# 1,238,678,061 #36.51##3#Doanh thu thu�n v� b�n h�ng v� cung c�p d�ch v�
(01 - 02)#10#22,477,281,914#16,232,030,347#19,101,011,920#(6,245,251,567)#27.79# 2,868,981,573 #17.67##4#Gi� v�n h�ng b�n#11######�###5#L�i nhu�n g�p t�
ho�t ��ng kinh doanh (20=1011)#20#21,667,387,180#15,238,607,000#18,909,009,081##-29.67# 3,670,402,081
#24.09##6 #Doanh thu ho�t ��ng t�i
ch�nh#21#809,894,734#993,423,347#1,027,384,940#(6,428,780,180)#####7#Chi ph�
ho�t ��ng t�i ch�nh#22#####22.66#33961593#3.42##8#L�i nhu�n t� ho�t ��ng t�i
ch�nh (23=21-22)#30#�#�#�#�#####9#Chi ph� b�n h�ng#34#�#�#�#
183,528,613 #6.82#120000000#31.72##10#Chi ph� qu�n l� doanh
nghi�p#35#�#�#�#�#48.06#81000000#15.69##11#L�i nhu�n thu�n t� ho�t ��ng kinh
doanh {40=20-(34+35)}#40#
354,153,857 #
378,291,015 #
498,291,015 #
24,137,158 #-7.56#28089999#.28.34##12#Thu nh�p
kh�c#31#
348,531,957 #
516,029,393 #
597,029,393 #
167,497,436 #-76.07#60000000#35..29##13#Chi ph�
kh�c#32#
107,208,920 #
99,102,939 #
127,192,938 #
(8,105,981)#####14#L�i nhu�n kh�c (50=3132)#50#
710,450,000 #
170,000,000 #
230,000,000
#
(540,450,000)#-76.07#60000000#35..29##15#T�ng l�i nhu�n tr��c
thu� (60=30+40+50)#60#
#
#
#�#-67.09#88089999#32.35##16#Thu� TNDN hi�n
h�nh#61#
710,450,000 #
170,000,000 #
230,000,000 #
(540,450,000)#-71.74#5839537.32#9.03##17#Thu� TNDN
ho�n l�i#62#
817,658,920 #
269,102,939 #
357,192,938 #
(548,555,981)#####18#L�i nhu�n sau thu� TNDN#70#
228,944,497 #
64,703,235 #
100,014,022 #
(164,241,262)#-71.74#90799169#54.57#####
588,714,422
#�#�#�########
588,714,422 #
166,379,746 #
257,178,915 #
(422,334,676)#####Ngu�n: B�o c�o k�t qu� kinh doanh
n�m 2007; 2008; 2009
Ch��ng II: ph�n t�ch ho�t ��ng kinh doanh c�a c�ng ty tnhh long tr�ng2.1 Th�c
tr�ng kinh doanh c�a c�ng ty trong nh�ng n�m g�n ��yNg�nh ngh� kinh doanh c�a
C�ng ty TNHH Long Tr�ng l� kinh doanh v�t li�u x�y d�ng v� d�ch v� v�n t�i v�i
s�n ph�m ch� y�u m� Doanh nghi�p ti�u th� l� Xi m�ng CHINFON v� Xi m�ng H�i
Ph�ng v�i c�c danh hi�u v� th�nh t�ch ��t ���c nh�: t� n�m 2003 ��n �2009 trong
s�u n�m li�n l�c ��t danh hi�u nh� Ph�n ph�i Xu�t S�c, n�m 2007 ���c c�ng nh�n
l� nh� ��u t� chi�n l��c v� ph�n ph�i s�n ph�m c�a C�ng ty xi m�ng H�i ph�ng v�
l� nh� ph�n ph�i l�n m�nh c�a C�ng ty XM ChinFon, n�m 2007 ��t danh hi�u nh�
ph�n ph�i v�ng c�a C�ng ty xi m�ng H�i Ph�ng, n�m 2008 ��t C�p v�ng trong chi�n
l��c kinh doanh ti�u th� s�n ph�m. Qua �� cho ta th�y vi�c kinh doanh c�a Doanh
nghi�p l� hi�u qu�. Tr��c h�t ta ph�n t�ch t�nh h�nh h�t ��ng kinh doanh to�n
C�ng ty trong ba n�m g�n ��y �� qua �� xem x�t ��nh gi� vi�c kinh doanh c�a
Doanh nghi�p c� �em l�i l�i nhu�n v� hi�u qu� cao kh�ng?Ho�t ��ng kinh doanh c�a
C�ng ty TNHH Long Tr�ng th�i k� 2007 � 2009 ���c th� hi�n qua b�ng 4 d��i ��y:
B�ng 4: K�t qu� kinh doanh c�a C�ng ty th�i k� 2007 � 2009
�VT:VN�STT#Ch� ti�u#M� s�#N�m 2007#N�m 2008#N�m 2009#T�c �� ph�t
tri�n########Tuy�t ��i 08/07#T��ng ��i (%)08/07#Tuy�t ��i09/08#T��ng ��i
09/08##1#Doanh thu b�n h�ng v� cung c�p d�ch
v�#01#29,253,648,057#18,385,670,044#22,493,329,678#(10,867,978,013)#37.151#4,107,659,634#22.34##2#C�c kho�n gi�m tr�
(04+05+06+07)#02#6,776,366,143#2,153,639,697#3,392,317,758#(4,622,726,446)#68.21#1,238,678,061#36.51##3#Doanh thu thu�n v� b�n h�ng v� cung c�p d�ch v� (01
- 02)#10#22,477,281,914#16,232,030,347#19,101,011,920#(6,245,251,567)#27.78#2,868,981,573#17.67##4#Gi� v�n h�ng
b�n#11#21,667,387,180#15,238,607,000#18,909,009,081#(6,428,780,180)#29.67#3,670,402,081#24.09##5#L�i nhu�n g�p t� ho�t ��ngkinh doanh (20=1011)#20#809,894,734#993,423,347#1,027,384,940#183,528,613#22.66#33,961,593#3.42##
6 #Doanh thu ho�t ��ng t�i ch�nh#21#########7#Chi ph� ho�t ��ng t�i
ch�nh#22#########8#L�i nhu�n t� ho�t ��ng t�i ch�nh (23=21-22)#30#########9#Chi
ph� b�n
h�ng#34#354,153,857#378,291,015#498,291,015#24,137,158#6.82#120,000,000#31.72##1
0#Chi ph� qu�n l� doanh
nghi�p#35#348,531,957#516,029,393#597,029,393#167,497,436#48.06#81,000,000#15.69
##11#L�i nhu�n thu�n t� ho�t ��ng kinh doanh {40=20(34+35)}#40#107,208,920#99,102,939#127,192,938#(8,105,981)#7.56#28,089,999#.28.34##12#Thu nh�p
kh�c#31#710,450,000#170,000,000#230,000,000#(540,450,000)#76.07#60,000,000#35..29##13#Chi ph� kh�c#32#-#-#-######14#L�i nhu�n kh�c (50=3132)#50#710,450,000#170,000,000#230,000,000#(540,450,000)#76.07#60,000,000#35..29##15#T�ng l�i nhu�n tr��c thu�
(60=30+40+50)#60#817,658,920#269,102,939#357,192,938#(548,555,981)#67.09#88,089,999#32.35##16#Thu� TNDN hi�n
h�nh#61#228,944,497#64,703,235#100,014,022#(164,241,262)#71.74#5,839,537#9.03##17#Thu� TNDN ho�n l�i#62#588,714,422########18#L�i nhu�n
sau thu� TNDN#70#588,714,422#166,379,746#257,178,916#(422,334,676)#71.74#90,799,170#54.57##Ngu�n: B�o c�o k�t qu� kinh doanh n�m 2007 - 2009
Nh�n x�t:Qua b�ng s� li�u tr�n ta th�y nh�n chung k�t qu� kinh doanh n�m 2008
gi�m so v�i n�m 2007 v� n�m 2009 t�ng so v�i n�m 2008. C� th� nh� sau:+ N�m
08/07:_ Doanh thu b�n h�ng v� cung c�p d�ch v� n�m 2008 gi�m so v�i n�m 2007 l�:
10.867.978.013��ng, t��ng �ng gi�m 37.15%._ L�i nhu�n thu�n t� ho�t ��ng kinh
doanh gi�m 8.105.981 ��ng t��ng �ng gi�m 7.56%._ L�i nhu�n kh�c gi�m:
54.045.000 ��ng t��ng �ng gi�m 70.07%._ T�ng l�i nhu�n tr��c thu� gi�m:
548.555.981 ��ng t��ng �ng gi�m 67.09%._ L�i nhu�n sau thu� TNDN gi�m:
422.334.676 ��ng t��ng �ng gi�m: 71.74%. C� s� gi�m s�t c�a doanh thu v� l�i
nhu�n l� do n�m 2008 do t�nh h�nh kh�ng ho�ng kinh t� tr�m tr�ng n�n vi�c ti�u
d�ng c�a kh�ch h�ng ���c th�t ch�t, c�c c�ng tr�nh x�y d�ng gi�m n�n vi�c ti�u
th� xi m�ng c�ng theo chi�u h��ng �� m� gi�m theo. Tuy nhi�n doanh nghi�p v�n
l�m �n thu ���c l�i nhu�n c�ng kh� cao.+ N�m 09/08: Nh�n chung n�m 2009 doanh
thu v� l�i nhu�n ��u t�ng so v�i n�m 2008 nh�ng c�c ch� ti�u kh�c nhau l�i c�
t�c �� t�ng tr��ng kh�c nhau._ Doanh thu b�n h�ng v� cung c�p d�ch v� n�m 2009
t�ng so v�i n�m 2008 l�: 4.107.659.634 ��ng t��ng �ng t�ng: 22.34%._ L�i nhu�n
thu�n t� ho�t ��ng kinh doanh t�ng: 28.089.999 ��ng t��ng �ng t�ng: 28.34%._ L�i
nhu�n kh�c t�ng: 60.000.000 ��ng t��ng �ng t�ng: 35.29%._ T�ng l�i nhu�n tr��c
thu� t�ng: 88.089.999 ��ng t��ng �ng t�ng: 32.35%._ L�i nhu�n sau thu� TNDN
t�ng: 90.799.170 ��ng t��ng �ng t�ng: 54.57%.N�m 2009 c� s� t�ng tr��ng so v�i
n�m 2008 l� do n�n kinh t� th� gi�i c� s� t�ng tr��ng v� ph�c h�i tr� l�i, x�y
d�ng ph�t tri�n, nhi�u d� �n ���c ph� duy�t v� ��a v�o th�c hi�n do v�y nhu c�u
v� xi m�ng v� d�ch v� v�n t�i t�ng l�n. M�t kh�c doanh nghi�p c� nh�ng chi�n
l��c makerting x�m nh�p t�m ki�m nh�ng th� tr��ng m�i, m� r�ng th� tr��ng ti�u
th� sang c�c t�nh l�n c�n nh�: H�i D��ng, Th�i B�nh, Qu�ng Ninh�
2.2 Ph�n t�ch hi�u qu� kinh doanh2.2.1 Hi�u qu� kinh t� t�ng h�p* Ch� ti�u t�ng
h�p:B�ng 5: Hi�u qu� kinh doanh c�a C�ng ty TNHH Long Tr�ngSTT#Ch� ti�u#��n v�#
N�m 2008#N�m 2009#So s�nh#######M�c �� v��t k� ho�ch#Th�c hi�n
09/08#######Tuy�t ��i #T��ng ��i (%)#Tuy�t ��i #T��ng ��i (%)######K� ho�ch#Th�c
hi�n######1#1. Doanh
thu#VN�#18,385,670,044#20,038,498,902#22,493,329,678#2,454,830,776#12.25#4,107,6
59,634#22.34##2#2.chi ph�#VN�#16,132,927,408#
19,793,839,939
#20,004,329,489#210,489,550#1.06#3,871,402,081#23.99##3#3. L�i
nhu�n#VN�#166,379,746#244,658,963
#257,178,916#12,519,953#5.12#90,799,170#54.57##[Ngu�n: Ph�ng K� to�n - T�i v�]
Qua b�ng s� li�u ta th�y doanh thu, chi ph� v� l�i nhu�n ��u cao v� n�m sau cao
h�n n�m tr��c v� c� doanh thu, chi ph� v� l�i nhu�n. V� Doanh nghi�p ��u ho�n
th�nh t�t k� ho�ch �� ��t ra.1. Doanh thu+ Qua b�ng s� li�u tr�n ta th�y doanh
thu c�a hai n�m nh�n chung ��u kh� cao v� n�m sau cao h�n n�m tr��c: n�m 2009
t�ng so v�i n�m 2008: 4.107.659.634 ��ng t��ng �ng t�ng: 22.34%. Doanh thu n�m
sau cao h�n n�m tr��c l� do n�m 2009 Doanh nghi�p m� r�ng th� tr��ng ti�u th�
sang c�c t�nh l�n c�n n�n doanh thu ti�u th� t�ng l�n.+ So s�nh gi�a k� ho�ch
v�i th�c hi�n doanh nghi�p kh�ng nh�ng ��t ���c k� ho�ch �� ��t ra m� c�n v��t
m�c: 2,454,830,776 ��ng t��ng�ng v��t: 12.25%. C� ���c th�nh t�ch nh� v�y l� do
Doanh nghi�p �� nghi�n c�u k� l��ng v� l�p k� ho�ch s�t th�c t�, ngay t� ��u n�m
DN �� ��a ra nh�ng bi�n ph�p �� ho�n th�nh k� ho�ch m� m�nh �� ��t ra.+ Qua b�ng
s� li�u 4 ta th�y doanh thu c�a DN ch� y�u l� doanh thu t� b�n h�ng v� cung c�p
d�ch v�:
B�ng 6: Doanh thu b�n h�ng v� cung c�p d�ch v� c�a C�ng ty TNHH Long Tr�ng
STT#Ch� ti�u#��n v�#N�m 2008#N�m 2009#So s�nh#######M�c �� v��t k� ho�ch#Th�c
hi�n 09/08#######Tuy�t ��i#T��ng ��i (%)#Tuy�t ��i#T��ng��i (%)######K�
ho�ch#Th�c hi�n######1#1. Doanh thu b�n h�ng v� cung c�p d�ch v�#VN�#
18,385,670,044#20,038,498,902#
22,493,329,678#2,454,830,776#12.25#4,107,659,634#22.34##2#1.1Doanh thu kinh
doanh v�t li�u x�y d�ng#
VN�#10,384,959,593#11,482,930,487#13,383,598,387#1,900,667,900#16.55#2,998,638,7
94#28.87##3#1.2 Doanh thu v�n t�i v� d�ch v� v�n t�i h�ng ho�
thu�#VN�#4,348,549,568#4,828,947,692#5,393,863,405#564,915,713#11.69#1,045,313,8
37#24.03##4#1.3 Doanh thu v�n t�i v� d�ch v� v�n t�i h�ng ho� b�#
VN�#2,857,568,367#2,924,858,588#3,037,385,267#112,526,679#3.85#179,816,900#6.29#
#5#1.4Doanh thu kinh doanh m�y m�c, thi�t
b�#VN�#794,592,516#801,762,135#678,482,619#123,279,516#15.38#116,109,897#-14.61##
Qua b�ng s� li�u tr�n ta th�y doanh thu b�n h�ng v� cung c�p d�ch v� n�m 2009
cao h�n n�m 2008 v� Doanh nghi�p ho�n th�nh v��t m�c k� ho�ch ��t ra v� trong ��
Doanh thu c�a Doanh nghi�p ch� y�u l� Doanh thu kinh doanh v�t li�u x�y d�ng n�m
2008 chi�m 56.48%, n�m 2009 chi�m 59.5% v� ��y l� ng�nh ngh� kinh doanh ch�nh
c�a Doanh nghi�p.Doanh thu c�a c�c ng�nh ngh� nh�n chung ��u t�ng qua hai n�m
nh�ng trong ��: Doanh thu kinh doanh m�y m�c, thi�t b� n�m 2009 gi�m 14.61% so
v�i n�m 2008 v� Doanh nghi�p �� kh�ng ho�n th�nh k� ho�ch ��t ra cho Doanh thu
c�a ng�nh kinh doanh m�y m�c, thi�t b�. Nguy�n nh�n doanh thu c�a ng�nh n�y gi�m
v� kh�ng ho�n th�nh k� ho�ch ��t ra l� do Doanh nghi�p t�p trung v�n v� c�c
ngu�n l�c v�o ng�nh ngh� kinh doanh ch�nh - kinh doanh v�t li�u x�y d�ng v� gi�m
v�n kinh doanh � l�nh v�c m�y m�c thi�t b� v� kinh doanh k�m hi�u qu�. 2.Chi ph�
+ chi ph� n�m 2009 t�ng so v�i n�m 2008 l�: 3.871.402.081 ��ng t��ng �ng t�ng:
23.99%.+ Chi ph� n�m 2009 t�ng so v�i n�m 2008 l� do: chi ph� nh�n c�ng tr�c
ti�p, chi ph� nguy�n v�t li�u tr�c ti�p, chi ph� s�n xu�t chung, chi ph� b�n
h�ng v� qu�n l� doanh nghi�p ��u t�ng trong �� chi ph� nguy�n v�t li�u tr�c ti�p
l� t�ng nhi�u nh�t 1,917,090,536 ��ng t��ng �ng t�ng 35.65%. Trong 5 kho�n m�c
chi ph� th� chi ph� SXC chi�m t� tr�ng cao nh�t, chi�m g�n m�t n�a chi ph� s�n
xu�t kinh doanh
B�ng 7: Chi ph� s�n xu�t kinh doanh c�a C�ng ty TNHH Long Tr�ng
�VT: VN�STT#Ch� ti�u#N�m 2008#N�m 2009#So s�nh######Tuy�t ��i#T��ng
��i(%)##1#Chi ph� NVL TT#5,376,839,402#7,293,929,938#1,917,090,536#35.65##2#Chi
ph� NC TT#2,829,309,289#3,192,929,679#363,620,390#12.85##3#Chi ph�
SXC#7,032,458,309#8,422,149,464#1,389,691,155#19.76##4#Chi ph� b�n
h�ng#378,291,015#498,291,015#120,000,000#24.08##5#Chi ph� qu�n l�
DN#516,029,393#597,029,393#81,000,000#13.57##6#T�ng chi
ph�#16,132,927,408#20,004,329,489#3,871,402,081#23.99##C� s� t�ng l�n nh� v�y l�
do Doanh nghi�p m� r�ng quy m� kinh doanh v� th� tr��ng ti�u th� n�n t�t c� 5
kho�n m�c chi ph� ��u t�ng l�n. Tuy nhi�n qua b�ng s� li�u 6, 7 so s�nh gi�a
chi ph� v� doanh thu ta th�y chi ph� c�a DN cao trong �� n�m 2008 l� 87.74% v�
n�m 2009 l�: 88.93% v� v�y l�i nhu�n c�a DN s� th�p, DN c�n ��a ra c�c bi�n ph�p
h� th�p chi ph� �� t�ng l�i nhu�n t� �� n�ng cao hi�u qu� kinh doanh.
3. L�i nhu�nQua c�c n�m doanh nghi�p ��u l�m �n c� l�i, l�i nhu�n n�m
sau cao h�n n�m tr��c v� Doanh nghi�p ho�n th�nh v��t m�c k� ha�ch ��t ra c�
th� nh� sau:+ L�i nhu�n sau thu� TNDN t�ng: 90.799.170 ��ng t��ng �ng t�ng:
54.57%. C� s� t�ng tr��ng nh� v�y l� do Doanh thu v� Chi ph� c�a Doanh nghi�p
��u t�ng nh�ng t�c �� t�ng c�a Doanh thu nhanh h�n t�c �� t�ng c�a chi ph�. V�
l�i nhu�n c�a Doanh nghi�p c� ���c ch� y�u t� l�i nhu�n kh�c trong �� n�m 2008
chi�m 63.17% t�ng l�i nhu�n tr��c thu�, n�m 2009 chi�m 64.39% l�i nhu�n tr��c
thu� c�a Doanh nghi�p.B�ng 8: L�i nhu�n c�a C�ng ty TNHH Long Tr�ng trong hai
n�m 2008-2009STT#Ch� ti�u#��n v�#N�m 2008#N�m 2009#So s�nh#######M�c �� v��t
k� ho�ch#Th�c hi�n 09/08#######Tuy�t ��i#T��ng ��i (%)#Tuy�t ��i#T��ng��i
(%)######K� ho�ch#Th�c hi�n######1#L�i nhu�n g�p t� ho�t ��ngkinh doanh#VN�#
93,423,347#1,010,393,995#1,027,384,940#16,990,945#1.68#33,961,593#3.42##2#L�i
nhu�n
kh�c#VN�#170,000,000#210,389,383#230,000,000#19,610,617#9.32#60,000,000#35.29##3
#L�i nhu�n tr��c
thu�#VN�#269,102,939#305,292,925#357,192,938#51,900,013#17#88,089,999#32.73##4#L
�i nhu�n sau thu�#VN�#166,379,746#244,658,963
#257,178,916#12,519,953#5.12#90,799,170#54.57##[Ngu�n: Ph�ng K� to�n - T�i v�]