TRNG I HC KINH T - LUT

KHOA KINH T I NGOI

----------------------

THM NH V QUN L D N U T

ti:

THIT LP V THM NH D N THNH LP

CA HNG BNH BO BABEVI TH C

GVHD : Ths. Ng Thanh Tr.

LP
: K11402B
NHM : nhm 10
1. Ng Vn Anh
K114020238
2. Trn Th Tin Hng
K114020258
3. Nguyn Th Anh Li
K114020287
4. ng Nguyt Thanh
K114020323
5. ng Th Chin Thng K114020330
6. Trng Thy Tin
K114020341
7. Trn Th Bch Tuyn
K114020351

Tp. H Ch Minh, thng 08 2014

DANH SCH NHM V PHIU NH GI THNH VIN

STT
1

H V TN
Ng Vn Anh

MSSV
K114020238

NH GI
Cc thnh vin u t im ti
a ca bng tiu ch nh gi

Trn Th Tin Hng

(Nhm trng)

K114020258

Nguyn Th Anh Li

K114020287

ng Nguyt Thanh

K114020323

ng Th Chin Thng K114020330

Trng Thy Tin

K114020341

Trn Th Bch Tuyn

K114020351

ca nhm ra.
Do , tt c u t mc im
ti a l 100/100 im.

MC LC

Phn 1. TNG QUAN V D N ........................................................................................... 1

1.1

M t d n .................................................................................................................. 1
Cc bn lin quan ................................................................................................. 1
Cn c lp d n ................................................................................................... 1

1.2

Mc tiu, bi cnh v m, hin trng ........................................................................... 2

Mc tiu ca d n: .............................................................................................. 2
Bi cnh v m ...................................................................................................... 2
Hin trng khu vc (ngnh) .................................................................................. 3

Phn 2: TNG QUAN V TH TRNG ............................................................................... 4

2.1

Sc cu th trng ........................................................................................................ 4

2.2

Sn lng sn phm bn ra d kin ............................................................................. 4

2.3

Phn tch a im........................................................................................................ 5

2.4

Thu v cc quy nh khc: ......................................................................................... 6

Phn 3. PHN TCH K THUT .............................................................................................. 7

3.1

Sn phm...................................................................................................................... 7
Bnh bo tm chy Hu........................................................................................ 7
Bnh bo Bnh nh ............................................................................................. 8
Bnh bo BaBeVi hi sn ..................................................................................... 8

3.2

C cu sn phm trong danh mc ................................................................................ 8

3.3

Cng sut thc t ......................................................................................................... 9

Phn 4. PHN TCH NHN S ............................................................................................. 10

4.1

Nhn lc qun l ........................................................................................................ 10

Yu cu tuyn dng ............................................................................................ 11
Cch thc o to v qun l .............................................................................. 11
Cch thc t chc lm vic ................................................................................ 11

4.2

Bng lng nhn cng ............................................................................................... 11

Phn 5. K HOCH TI CHNH ........................................................................................... 12

5.1

Cc thng s v cc gi nh c bn cho d n: (Ph lc 1). .................................... 12

5.2

Bng chi u t v lch trnh khu hao ...................................................................... 12

5.3

Bng li vay v lch tr n: Ph lc 3. ....................................................................... 12

5.4

Bng doanh thu .......................................................................................................... 12

5.5

Bng chi ph hot ng (Ph lc 4) ........................................................................... 13

5.6

Thay i vn lu ng (Ph lc 5) ............................................................................ 14

5.7

Bng cn i li/l (Ph lc s 6) .............................................................................. 14

5.8

Ngn lu t do: (Ph lc 7) ....................................................................................... 14

5.9

Chi ph vn................................................................................................................. 15

5.10

Tnh ton cc tiu ch la chn d n: ( ph lc 8) ................................................ 15

5.11

Bin dng ca dng ngn lu rng: ....................................................................... 16

Phn 6. PHN TCH RI RO ................................................................................................. 17

6.1

Phn tch nhy ....................................................................................................... 17

Phn tch nhy mt chiu............................................................................... 17
Phn tch nhy 2 chiu ................................................................................... 17
Nhn xt: ............................................................................................................ 18

6.2

Phn tch kch bn ...................................................................................................... 18

Phn tch kch bn .............................................................................................. 18
Nhn xt.............................................................................................................. 18

Phn 7. NHN XT V KT LUN ..................................................................................... 19

PH LC 1. BNG THNG S ............................................................................................ 20
PH LC 2. BNG CHI U T V BNG KHU HAO ............................................... 23
PH LC 3. BNG LI VAY V LCH TR N............................................................... 24
PH LC 4. BNG CHI PH HOT NG ......................................................................... 25
PH LC 5. THAY I VN LU NG ......................................................................... 26
PH LC 6. BNG CN I LI / L ............................................................................... 27
PH LC 7. BO CO NGN LU .................................................................................... 28
TI LIU THAM KHO ........................................................................................................ 30

Phn 1. TNG QUAN V D N

1.1

M t d n

- Tn d n: Thnh lp ca hng Bnh Bo BaBeVi.

- Lnh vc: Kinh Doanh m Thc.
- Chng ti d nh thnh lp mt ca hng c tn l Bnh Bo BaBeVi. Ca hng
ny chuyn cung cp bnh bo Hu, bnh bo Bnh nh v c bit l bnh bo BaBeVi
(mt sng to ring ca chng ti) pha ln nt truyn thng v hin i.
- Hnh thc phc v: ca hng s phc v khch hng qua hai knh: trc tip v giao
hng tn ni.
- a im: ng Thng Nht, qun Th c.
- Vng i ca d n: d n bnh bo BaBeVi c thc hin trong vng 3 nm (2015
2017), sau chng ti s tip tc thc hin d n khc hon thnh mc tiu di
hn ca chng ti.
Cc bn lin quan
- Ch u t: nhm 7G.
- Ch n: ngn hng SacomBank.
- i tng khch hng: hc sinh, sinh vin v gii vn phng khu vc ng t Th
c v ln cn.
- Nh cung cp: ca hng go sch Th c, cc nguyn liu khc mua t ch Linh
Trung.
Cn c lp d n
1.1.2.1 Cn c thc t
- Th trng dnh cho sn phm bnh bo rt tim nng v c nhiu c hi pht trin.
- Nhu cu s dng thc n nhanh ngy cng tng do cuc sng ngy cng bn rn.
- Vn u t v pht trin d n khng cao, k thut n gin.
1.1.2.2 Cn c php l
- D n thc hin m bo cc yu t quy nh ca lut php Vit Nam v loi hnh
v sn phm kinh doanh l hp php.
- Tun th quy nh ca php lut v v sinh an ton thc phm v phng chy cha
chy.
- Vic la chn, s dng ngun lao ng v cch chnh sch lin quan m bo cc
quy nh v Lut Lao ng Vit Nam.
1

- Chnh sch trch np thu r rng, c th th hin qua bng phn tch ti chnh.
1.2

Mc tiu, bi cnh v m, hin trng

Mc tiu ca d n:

- Mc tiu ngn hn: Vi ca hng m thc thc n nhanh, ca hng BaBeVi s nhanh
chng hon vn v xy dng thng hiu ngay trong nm u tin thc hin d n. V
trong 2 nm tip theo ca hng chng ti s tng thm doanh s, tm kim li nhun v
khch hng tim nng; tng kh nng cnh tranh, v nng cao gi tr thng hiu Bnh
bo BaBeVi trn th trng.
- Mc tiu di hn: D n s thit lp chui ca hng Bnh bo BaBeVi chuyn
cung cp cc loi bnh bo, bnh bt lc.
Bi cnh v m

1.2.2.1 Mi trng kinh t V m

- Kinh t Vit Nam ni chung v kinh t thnh ph H Ch Minh ni ring ang pht
trin vi tc tng i nhanh. Theo Tng cc thng k, GDP bnh qun u ngi
ca nc ta vo nm 2010 t 1,273 (USD/ngi/nm), nm 2012 t 1,749
(USD/ngi/nm) v n nm 2013 t 1,960 (USD/ngi/nm). Thu nhp trung bnh
ngy cng tng ln v theo cc nhu cu v m thc cng tng ln.
- Li sut ngn hng gn y c nhiu bin ng, c xu hng tng trong mt vi
thng gn y, y l mt du hiu bt li cho d n.
- Theo Qu tin t th gii (IMF) trong 2015 lm pht trung bnh Vit Nam d kin
l 5%. Theo tng cc thng k, ch s lm pht na u nm nay (6 thng 2014) ch
mc 1,38% so vi thng 12 nm 2013, thp nht trong vng 13 nm tr li y. Tn hiu
ng mng cho nn kinh t Vit Nam v l mt im sng cho d n t c mc
tiu di hn.
1.2.2.2 Mi trng php l
Trong nn kinh t th trng hin nay, vic m ra cc loi hnh kinh doanh khng
cn kh khn v lun c nh nc khuyn khch. Cho nn vi m hnh kinh doanh
m thc lu li nt vn ha truyn thng th vic ng k s d dng.
1.2.2.3 Mi trng vn ha x hi
- Thnh ph H Ch Minh l a phng c mt dn c dy c, thnh ph vi dn
s ng nht nc 3,666 (ngi/km2/nm 2012) (ngun: Tng cc thng k), l u mi
thu ht, quy t nhiu tng lp trong x hi nht. Vi s pht trin ca nn kinh t, nhu
2

cu thng thc cc mn n ngon l iu tt yu. iu ny cho thy thnh ph H Ch

Minh thc s l th trng tim nng cho d n.
- Trong cuc sng hin i ngy nay, ngy cng c nhiu mn n nc ngoi du nhp
vo Vit Nam, nhng nhng mn n truyn thng mang m nt c sc vn ha vng
min lun c a thch bi thc khch trong v ngoi nc.
Hin trng khu vc (ngnh)

Cc vn quan trng ca ngnh, cc chin lc ca nh nc v chnh sch lin quan

n ngnh m c th nh hng n d n.
- Nhng nm gn y th trng thc n nhanh r ln nh mt tro lu ca sinh vin,
hc sinh, nhn vin vn phng... Trong nhp sng hin i, ngy cng gp gp, con ngi
thng c xu hng tit kim thi gian cho ba n. Theo cng ty phn tch th trng
AC Nielsen Vit Nam, th trng s khai ca thc n nhanh ch chim khong 8% ngi
tiu dng v s ln dng t 1-3 ln/ thng. Theo s liu t Vietnamnet, gn y, th
trng thc n nhanh ti Vit Nam pht trin kh mnh vi 19,7 triu lt giao dch mi
nm, mang v 869 t VN doanh thu (nm 2011). Nhc n th trng thc n nhanh
Vit ni chung v TP.HCM ni ring, phi k n cc thng hiu ln nh: Loteria,
KFC, VietMac, Bnh M ta, Ph 24, Tuy nhin, tm thy mt s a dng trong
thc n nhanh thun Vit th khng h d.
- Vn bo tn v pht huy gi tr truyn thng, m bn sc dn tc lun c
Nh Nc quan tm v h tr. y l mt u th ln cho d n i vo hot ng v pht
trin.

Phn 2: TNG QUAN V TH TRNG

Sc cu th trng

2.1

- Thnh ph H Ch Minh l trung tm vn ha - gio dc ca c nc vi h thng

a dng cc trng i hc, thu ht ng o cc bn sinh vin sinh hot v hc tp
y.
- Cng ng min Trung (qu hoc c gc) c tnh chim khong 30% dn s. Ngy
nay, s ngi ra Thnh ph H Ch Minh cng tc v hc tp khng ngng tng ln.
- Chi tiu cho n ung ca ngi Thnh ph H Ch Minh ni ring, ca ngi Vit
Nam ni chung chim t trng rt ln trong thu nhp ca h (Vit Nam ng u khu
vc chu ).
- Ngi tiu dng ti Thnh ph H Ch Minh c nhu cu cao vi cc mn n c sn,
th hin c tnh cng ng, gi c va phi v m bo v sinh an ton thc phm.
- Tnh cht c trng ca th trng n ung l pht trin n nh sau khi trin khai
xong qu trnh nh v nn sn phm c nhng tin pht trin lu di.
- Th trng n ung gi bnh dn Thnh ph H Ch Minh pht trin rt mnh
m, tuy nhin a s c th thy l kinh doanh n ung va h, t t ra nhng cu hi
v cht lng v sinh an ton thc phm ngi tiu dng v cc nh chc nng.
- Mn bnh bo l mt c sn c mi ngi a thch nhng li thiu ca hng
chuyn v cung ng, ch c by bn ti mt s a im nh l lng i hc Th
c, khu vc i hc Ngn Hng...
Qua nhng vn trn, chng ti d on trong ngn hn, th trng ny tip tc i
hi cao hn v tnh c o, l ming ca sn phm, cng nh nhiu tin ch khc m
sn phm mang li. Do vy, n kinh doanh nh trnh by trong Phn 1 c thc
hin nhm p ng nhu cu ca khch hng. Sau 3 - 4 nm na chng ti c nh s
pht trin ca hng Bnh bo BaBeVi thnh chui ca hng vi quy m ln, v tip
l tr thnh cc ca hng m thc c nhiu loi c sn ca mnh t min Trung, kt
hp vi thng thc khng gian khi tham quan qun nh dn ca, th, ca dao bn a.
2.2

Sn lng sn phm bn ra d kin

- Quy m u t dnh cho qun: Chng ti cn mt bng c din tch khong

5*15=75m2. B tr ti u din tch nh sau:
+ Khu bp: 5*3m = 15 m2.
+ Khu thu ngn: 1.3*2m = 2.6m2.
4

+ Khu WC: 5 m2 (2*2.5m).

Cc hng mc trn chim khong 22.6 m2. Khng gian cn li dng b tr bn gh, tiu
cnh, cy ci Din tch khng gian cho 1 b bn gm 1 bn & 4 gh ti u l 3.5 m2.
Do vi din tch 75 m2 c th b tr c 15 b bn gh vi sc cha ti a 60 ngi.
- Gi bn d kin: (8 chn/da)
Nm

2015

2016

2017

Gi
18.000
20.000
22.000
Nm u (nm 1), chng ti nh gi thp hn i th cnh tranh d thm nhp
th trng, cc nm sau nh gi ngang i th cnh tranh.
- S lng hng bn d kin:
Bng 2.1 S lng hng bn d kin nm 2015 2017
0

2014

2015

2016

2017

K I
S lng bn

K II

K I

K II

K I

K II

15

15

15

15

15

15

Thi gian trung bnh s

dng 1 bn

0.5

0.5

0.5

0.5

0.5

0.5

Tng s da bn ra
(da/ngy)

720

720

720

720

720

720

25%

34%

56%

56%

60%

60%

180

245

403.2

403.2

432

432

S da/bn/1 ln
S gi hot
(gi/ngy)

ng

Cng sut bnh qun

S lng bn bnh
qun (da/ngy)

S lng bn bnh
32,400 44,064 72,576 72,576 77,760 77,760
qun (da/k)
Thi k u, do gp phi cc yu t tc ng nh: cnh tranh, hnh vi tiu dng ca
khch hng, hnh nh ca hng cha c qung b rng ri.... nn s lng hng ha
c tnh bn ra cha nhiu, nhng s c ci thin v tng ln trong nhng k tip.
2.3

Phn tch a im
Chng ti da trn cc nguyn tc chung la chn a im: li th v mt

kinh t, ph hp loi hnh kinh doanh, an ninh, mi trng, s ng ca a phng.

Da vo cc tiu ch ny, chng ti xt thy a im thch hp t ca hng u tin

trn ng Thng Nht, qun Th c, gn khu vc ng t Th c, Qun 9. C th:
-

Li th kinh t: y l khu vc tp trung nhiu cc ngn hng, on th, doanh

nghip, trng anh ng, cng nh cc trng i hc, trng trung hc, tiu hc, Do
, ni y tp trung ng cc i tng nh hc sinh, sinh vin, nhn vin vn phng
l khch hng mc tiu ca d n. Mc d khu vc ny cng tp trung nhiu qun x
nhng vn cha c mt ca hng no c th p ng y cc tiu ch: khng gian
thoi mi, gn gi vi thin nhin; cung cp thc n nhanh gn vi mc gi phi chng;
thc phm m bo tnh an ton, v sinh, iu ny to cho d n mt li th cnh
tranh nu t ca hng trong khu vc ny.
-

Mi trng: khng gian cc khu vc kh thoi mi, t chu nh hng bi khi bi

hay ting n nh trung tm thnh ph. Xung quanh c cy xanh bao ph m bo cho
khch hng c th thng thc bu khng kh trong lnh, mt m sau ngy di hot
ng.
-

S nht tr ca a phng: khu vc ny c cp php kinh doanh v a phng

cng to iu kin tin hnh hot ng kinh doanh cho c th kinh doanh trong phm
vi cho php.
Vi a im ny, nhm tn dng c khng gian thong mt, khu vc u xe
rng rt ph hp. Hn na, gi c cho vic thu mt bng 60 triu ng/thng v iu
khon thu mt bng nm trong phm vi d n c th gii quyt c. Do , y l a
im ph hp nht trin khai d n.
2.4

Thu v cc quy nh khc:

- Theo Chi cc thu i vi h kinh doanh c th c cc loi thu sau:

Thu thu nhp h kinh doanh: 12%
Thu VAT h kinh doanh: 2%
Thu mn bi: c nm np 1.000.000 VN.
- Cc quy nh lin quan ca nh nc:
+ V sinh an ton thc phm: m bo cc tiu chun v an ton v sinh thc phm,
xin cp giy chng nhn.

Phn 3. PHN TCH K THUT

3.1

Sn phm
Bnh bo Hu, bnh bo Bnh nh, t lu tr thnh mt nt vn ho m

thc tinh hoa i su vo tm hn ngi Vit. Mc d ch xut hin nhng m hnh

qun va h, hay mt vi qun nh nhng hin nay, ti thnh ph H Ch Minh bnh
bo tr nn rt i thn quen. Ly cm hng t nhng loi bnh truyn thng m tinh
t ny, ca hng chng ti chuyn cung cp nhng sn phm sau: bnh bo tm chy
Hu, bnh bo Bnh nh v bnh bo BaBeVi hi sn.
Bnh bo tm chy Hu
- Nguyn liu gm: 1/2 kg bt go, 1 lt ri nc lc, 1 mung canh bt nng, 1 t
mui, 1/2 mung cafe bt nm Knoor, Hnh l xt nh, B heo ct ming vung nh,
Tm kh ra sch tht kh ro, Chn snh nh hp, 1 t nc un si ngui +
ng ct + Nc mm ngon.
- Cch ch bin:
+
+
+

Bt go pha vi nc, khuy u cho tan ri ry qua 1 ln vo 1 ni nh.

Nm gia v v cho bt nng vo. i cho bt nm mm ra ri khuy u.
Mc khong 6 v nh hn hp bt ra 1 t bnh t t. Mi ln th khuy

u bt trong t ln.
+

nc vo ni sao cho va gn chm y xng hp sau t chn vo xng.

i nc si ln v chn tht nng th mc tng v bt vo. Mi v vo 1

chn ri y kn np, hp t 5-6 pht l chn.

+

Sau khi chn th ly chn ra ngui ri dng mung c fe, xoay bnh ra khi

chn. Lm tip m tip theo.

+

Chin vng b heo sau ct nh chng ra. Phn du chin b heo c th dng li

thng hnh l xt nhuyn lm m hnh pht ln bnh.

+

Tm tht kh ri xay nhuyn ra bng my xay sinh t loi nh n khi bng

ti ra l c.

Bnh bo Bnh nh
- Nguyn liu gm: 1/2 kg go trng, 1 lt ri nc lc, 1 t mui, 1/2 mung cfe
bt nm Knoor, L h thi nh, lc rang gi nh, Chn snh nh hp, 1 t nc un
si ngui + ng ct + Nc mm ngon.
- Cch ch bin:
+

Ngm go trng vo nc m khong 6-8 gi, sau xay bt trc khi bnh.

un si nc trong ni hp, sau b chn vo lm nng chn.

Sau mc bt vo chn ri y kn np. Hp khong 5-6 pht l chn, ri

ly chn ra v lm m tip theo.

+

Pha ch nc chm c trng Bnh nh.

Cho du n ( phi vi hnh c thi mng), nc chm v l h vo bnh trc

khi n.
Bnh bo BaBeVi hi sn
-

Nguyn liu gm: bt go, tm kh, tm ti (chn loi tm t), mc ti, rau

thm, bnh phng tm.

-

Cch ch bin: Bnh Bo BaBeVi c ch bin theo cng thc ring, m bo

cht lng, hm lng dinh dng v v sinh an ton thc phm.

3.2

C cu sn phm trong danh mc

Sn phm c phn thnh 5 nhm vi t l/ doanh thu nh sau:

Sn Phm(SP)
Bnh Bo BaBeVi
Bnh Bo Hu (chn + da)
Bnh Bo Bnh nh (chn + da)

T l trong doanh thu (%)

30
35
35

3.3

Cng sut thc t

2014

S ln hp bnh/ni/ ngy
S chn/khay

2015
K I
K II
18
18

2016
K I
18

K II
18

2017
K I K II
18
18

24

24

24

24

24

24

S khay/ni

S ni

2,592

2,592

3,888

3,888

S chn/da

S da/ngy

324

324

486

486

486

486

Cng sut thc t

S lng da thc t sn
xut (da/ngy)
S lng sn xut (da/k)

0.6

0.80

0.85

0.85

0.90

0.90

194

259

413

413

437

437

34,992

46,656

74,358

74,358 78,732

78,732

S bnh/ngy

3,888 3,888

Trong thi k u, do cc iu kin sn xut ban u cha hon thin nn cng

sut ch t 60% . Nhng k sau khi k thut dn c ci thin th nng sut s tng
ln hng nm.

Phn 4. PHN TCH NHN S

4.1

Nhn lc qun l
B phn

S lng

Qun l

B phn
Marketing

B phn sn 1 u bp,
xut
2 ph bp

Thi gian lm vic

Nhim v
- S chu trch nhim theo di, qun l ton b hot
ng ca ca hng.
- Lp k hoch, nh hng, xy dng chin lc
Lm vic theo ca.
pht trin ca ca hng.
14h30-21h30
- Qun l, iu phi, gii quyt cng vic hng ngy,
Thu tin, qun l h thng thu tin t ng, Qun l
thu chi hng ngy, Kt ton thu chi hng
tun/thng/nm.
- Nm bt th trng tiu th, t , tin hnh lp k
hoch Marketing hiu qu cho nhng sn phm ca
Lm vic theo nhim ca hng, m bo s to bo, mi l trong chin
v c giao
lc marketing. Gii thiu sn phm n khch
hng tim nng.
- Chu trch nhim marketing online.
- S qun l dy chuyn lm bnh ca ca hng:
u bp: 13h - 20h.
m bo ng qui trnh, v v sinh an ton thc
Ph bp: lm theo ca
phm. Lun m bo cht lng tt nht ca sn
(mi ca 1 ngi):
phm lm ra.
7h - 15h, 15h - 21h
- ph bp: chun b nguyn ph liu, ....

Nhn vin
phc v bn

3 ngi

15h - 21h

- Phc v ti qun.
- Giao hng.

Bo v

15h - 21h

Trng coi ca hng, gi xe, dt xe cho khch.

i tng

Nhn lc cho nhng v tr

qun l ny l chng ti
nhng ngi thc hin d n
Bnh bo BaBeVi.

- u bp: s mi mt th
chuyn lm bnh lm trng
b phn sn xut.
- Ph bp: Nhng ngi c
kinh nghim lm bnh s
c tuyn vo v tr ph bp.
Sinh vin, nhng ngi ra
trng cha c vic lm,
nhng ngi c nhu cu lm
thm.
Nam

10

Yu cu tuyn dng
- L ngi nhit tnh, ham hc hi, c trch nhim vi cng vic c giao.
- Thi lm vic chuyn nghip, chp hnh tt ni quy ca ca hng (nghim tc,
ng gi, nhanh nhn, lch s, ha nh).
- Lun phc v khch hng theo phng chm Khch hng l thng .
- Ch ng tm hiu, pht hin ra nhng thiu xt, im cha hp l ca d n, ca
ca hng kp thi iu chnh.
Cch thc o to v qun l
- Tp hun ph bin ni quy trc khi vo lm vic, thng xuyn hp rt kinh
nghim, c bit l trong x l cc tnh hung bt ng.
-

Hun luyn nhn vin thm nhun quy tc lm vic ca ca hng.

- Ph bin kin thc v sn phm ca ca hng, cch lm vic ca tng b phn.

Cch thc t chc lm vic
- Phng chm hot ng: em n cho khch hng nhng sn phm m bo cht
lng, ph hp vi ti tin, to nn s bn vng thng qua nhng gi tr lu di.
- Nguyn tc lm vic: nhanh nhn, thn thin.
- Chnh sch i ng: lm thm ngy ngh, l s c tr cao hn, thng cho cc c
nhn c ng gp quan trng em v li nhun cho ca hng, k lut i vi c nhn vi
phm ni quy.
- Phn cng lao ng theo quy trnh sn xut.
4.2

Bng lng nhn cng

n v: VND/thng.
B phn

S lng

Lng/ngi

Thnh tin

Qun l

4,000,000

4,000,000

Trng b phn Marketing

2,000,000

2,000,000

+ u bp

3,500,000

3,500,000

+ Ph bp

2,500,000

2,500,000

Nhn vin phc v bn

2,200,000

6,600,000

Bo v

1,800,000

1,800,000

Tng

B phn sn xut

20,400,000

Qua cc nm th mc lng s c gia tng 5%/nm.

11

Phn 5. K HOCH TI CHNH

Doanh thu t ngun bn hng v cung cp dch v chim 100 %. Cc bng dng
phn tch ti chnh bao gm:
Cc thng s v cc gi nh c bn cho d n: (Ph lc 1).

5.1

Bao gm thng tin u t: chi u t my mc, thit b, dng c v chi u t

sa cha, trang tr qun l 94,785,000 VND. Thng tin ti tr: theo c tnh s tin cn
u t ban u vo qun l: 96,785,000 VND. Trong : Vn gp t 7 thnh vin nhm
7G: 26,785,000 VND. Vn vay t ngn hng SacomBank: 70,000,000 VND, li sut
danh ngha 14%/ nm, n gc v li tr u theo k 6 thng, tr trong 3 k.
Ngoi ra, thng tin sn xut v thng tin khc c th tham kho Ph lc 1.
Bng chi u t v lch trnh khu hao

5.2

Bng khu hao: cc my mc thit b, cng c dng c khu hao trong 5 nm.
S dng phng php khu hao ng thng. (Ph lc 2)
5.3

Bng li vay v lch tr n: Ph lc 3.

5.4

Bng doanh thu

n v: nghn VND
0
2014

Gi
bo

bnh

Doanh thu
hng bn
Doanh thu
t bnh bo
gim gi
Tng
doanh thu

1
2015
K I
K II
18

2
2016
K I

18

3
2017
K II

20

20

K I

K II
22

22

583,200 793,152 1,451,520 1,451,520 1,710,720 1,710,720

23,328

23,328

17,820

17,820

10,692

10,692

606,528 816,480 1,469,340 1,469,340 1,721,412 1,721,412

Din gii bng doanh thu

K 1 - Nm 1:
Do cc iu kin sn xut cn hn ch, trnh tay ngh cha cao th nng sut
ch t mc ti a 60% (c ngha l s lng da bnh sn xut trn l thuyt l 324
da), nhng thc t ch sn xut c 194 da.

12

 kha cnh u ra, doanh thu k 1 ca nm u tin s c nhng nh hng nht

nh bi:
+ Sc cnh tranh t cc nh sn xut lu nm trong ngnh.
+ S thiu hiu bit v khng nm r v th trng tiu th.
+ S hn ch trong cht lng do cc vn k thut ban u pht sinh trong khi
ngi tiu dng ngy cng kh tnh.
Do sn lng tiu th k 1 ca nm u tin ch t 25 % sn lng u ra
sn xut c tng ng doanh thu c tnh: 606,528,000 VND
K 2- Nm 1:
Chuyn mn c nng cao v k thut c ci tin nn nng sut sn xut d
kin s c ci thin v t mc 80%. Bn cnh cc hiu bit nht nh qua mt
thi gian tham gia th trng gip ci thin ng k ngun tiu th tuy nhin cng
cn nhng ro cn nht nh khin doanh thu cha th ci thin mnh. chnh l:
+ S khch hng trung thnh vi sn phm bnh bo cha nhiu.
+ Thi quen tiu th cc mn khc l rt kh t b.
T y c th thy sn lng tiu th c s ci thin cha ng k . Do sn
lng tiu th d kin trong k th 2 ch t c 34% sn lng sn xut ti a iu
kin nng sut 80%, vi doanh thu c tnh: 816,480,000 VND.
Nm 2:
nm th 2, khi ngun cu tiu th c n nh, s lng khch hng trung
thnh tng ln v th trng c m rng th sn lng bn ra thc s c ci thin
r nt v c tnh bn c gn 56% lng khch hng ti a m ca hng c th phc
v vi cng sut ln nht. Gi bn lc ny s dao ng quanh mc 20.000VND/da. T
doanh thu d tnh s l 2,938,680,000 VND.
Nm 3:
D tnh doanh thu s t mc ti u do hiu qu sn xut cao hn 90%. Bn cnh
l tp hp c cc khch hng trung thnh v tm ra cc i tng khch hng tim
nng, nn d kin s p ng c 60% lng khch hng ti a m ca hng c th
phc v vi cng sut ln nht. Cng vi s tng gi cho ngang bng vi gi th trng
bn ngoi y mc gi ln mc va phi (22000 VND/ da), tng doanh thu
3,442,824,000 VND.
5.5

Bng chi ph hot ng (Ph lc 4)

13

*Gi c nguyn vt liu c tham kho trn th trng thc t.

Thay i vn lu ng (Ph lc 5)

5.6

- Qun thc hin bn hng ti ch, vi nhng khch hng c la chn th kh

nng n hu nh khng c. Do vy chnh lch khon phi thu l 0.
- Chi ph mua mt s NVL, cc khon phi tr d tnh bng 30% chi ph NVL
trc tip
- Cn i tin mt cho hot ng c tnh l 5% doanh s bn gp k k tip.
Bng cn i li/l (Ph lc s 6)

5.7

Din gii:
- Gi vn: tng gi vn tng ln khi nng sut hng nm tng ln. ng th cng
b nh hng bi lm pht.
- Chi ph gin tip: tng qua cc nm v:
- Lng nhn cng: Do tnh cht c th v s thm dng sc lao ng ca vic
lm bnh, cng vic ca nhn vin nhiu hn khi nng lc sn xut tng nn qua cc
nm th mc lng s c gia tng d trn s tha thun.
- Chi ph bo tr, cc chi ph khc: tng cng vi tc tng nng sut.
- Chi ph marketing: Trong k 1, nm u khi gia nhp th trng, chin dch
marketing s c tin hnh nhm thu ht s quan tm ca khch hng nn s chi nhiu
hn cc k cn li.
- Chi ph thu: i vi h kinh doanh c th th c 3 loi thu phi np: thu mn
bi, VAT, thu nhp.
Ngn lu t do: (Ph lc 7)

5.8

- Trn qun im ca ch s hu: trong giai on u t ban u (cui nm 2014),

ngn lu rng m do phi b chi ph ra u t. Nhng trong nhng nm sau, kt qu
hot ng kinh doanh rt tt do hot ng vi cng sut cao hn v lng khch hng
cng nhiu hn. Doanh thu t d n ln hn chi ph sn sut nn ngn lu rng s tng
qua cc nm. Do , ng trn quan im ca ch u t, d n ny mang li li ch
cho h.
- Trn quan im ca ngn hng: Vn vay c gii ngn vo nm 0, tr vn v
li trong vng 1.5 nm. Dng tin rng ca d n tng ln qua cc k (h s tr n DCSR
= 1.08 > 1) to ra dng tin thc hin ngha v tr n, m bo an ton cho Ngn
hng.
14

- Ngn sch nh nc: m bo c ngha v tr thu cc nm.

5.9

Chi ph vn
+ Chi ph vn ch s hu: re = 12%/nm.
+ Chi ph vn vay: rd = 14%/nm.
+ Thu thu nhp: 12%/nm.
+ Cng thc: WACC = re * E/(E+D) + rd*(1-T)* D/(E+D)

Trong :
+ re: t sut thu nhp mong mun ca ch s hu.
+ rd: li sut mong mun ca ch n.
+ E: gi th trng c phn ca cng ty.
+ D: gi th trng n ca cng ty.
+ T: thu thu nhp doanh nghip.
Do vy: Chi ph vn bnh qun trng s : WACC = r = 3.54 %/k.
5.10

Tnh ton cc tiu ch la chn d n: ( ph lc 8)

+ NPV d n = 1,986,542,460 VND.

+ NPV ch s hu = 1,986,542,460 VND
+ IRR = 1.60
+ H s an ton tr n: DSCR = 1.08
+

B/C thng = 1.443

+ Tpp = 0.798
Nhn xt cc tiu ch la chn d n:
+ Ta c: NPV d n v ch s hu u ln hn 0 => D n kh thi v mt ti chnh.
+ IRR > WACC, IRR > Re => Sut sinh li ni ti ca d n ln hn sut sinh li
k vng ca d n v ca ch s hu.
+ DSCR > 1 => D n to ra dng tin thc hin ngha v tr n.
+ B/C thng > 1 => Dng tin vo ca d n b p chi ph b ra.
+ Thi gian hon vn nhanh, trc vng i ca d n.

15

5.11

Bin dng ca dng ngn lu rng:

S 1. Bin dng ngn lu rng ca d n
700,000,000
600,000,000
500,000,000

400,000,000
300,000,000
200,000,000
100,000,000
0
Nm 0

-100,000,000

K 1
nm 1

K 2
nm 1

K 1
nm 2

K 2
nm 2

K 1
nm 3

K 2
nm 3

Nm 4

-200,000,000

16

Phn 6. PHN TCH RI RO

Phn tch nhy

Phn tch nhy mt chiu
- Bng 6.1 Phn tch nhy 1 chiu cho NPV theo chi u t nm 0.
Chi u t nm 0
NPV

-106,344,690

-112,600,260

-118,855,830

-125,111,400

-131,366,970

-137,622,540

-143,878,110

1,986,542,460

2,005,309,170

1,999,053,600

1,992,798,030

1,986,542,460

1,980,286,890

1,974,031,320

1,967,775,750

- Bng 6.2 Phn tch nhy 1 chiu cho IRR theo chi u t nm 0.
Chi u t nm 0
IRR
1.600

-106,344,690

-112,600,260

-118,855,830

-125,111,400

-131,366,970

-137,622,540

-143,878,110

1.819

1.738

1.666

1.600

1.540

1.485

1.435

Phn tch nhy 2 chiu

Bng 6.3 Phn tch nhy 2 chiu cho NPV theo chi u t nm 0.
NPV

Sut chit tnh

6.1

Chi u t nm 0
-118,855,830 -125,111,400 -131,366,970

1,986,542,460

-106,344,690

-112,600,260

-137,622,540

-143,878,110

2%

2,142,652,746

2,136,397,176 2,130,141,606

2,123,886,036 2,117,630,466 2,111,374,896 2,105,119,326

3%

2,052,047,500

2,045,791,930 2,039,536,360

2,033,280,790 2,027,025,220 2,020,769,650 2,014,514,080

4%

2,005,309,170

1,999,053,600 1,992,798,030

1,986,542,460 1,980,286,890 1,974,031,320 1,967,775,750

5%

1,885,292,571

1,879,037,001 1,872,781,431

1,866,525,861 1,860,270,291 1,854,014,721 1,847,759,151

6%

1,808,519,838

1,802,264,268 1,796,008,698

1,789,753,128 1,783,497,558 1,777,241,988 1,770,986,418

7%

1,735,773,785

1,729,518,215 1,723,262,645

1,717,007,075 1,710,751,505 1,704,495,935 1,698,240,365

8%

1,666,798,270

1,660,542,700 1,654,287,130

1,648,031,560 1,641,775,990 1,635,520,420 1,629,264,850

17

Nhn xt:
- Phn tch nhy 1 chiu: ta thy khi tng chi u t th NPV, IRR u gim, v ngc
li. Tc chi u t nghch bin vi NPV, IRR. Tuy nhin, NPV vn ln hn 0 => d n kh thi.
- Phn tch nhay 2 chiu: khi chi u t hoc sut chit tnh thay i th xc sut
NPV ln hn 0 l 1. => D n kh thi.

6.2

Phn tch kch bn

Phn tch kch bn

Bng 6.4 Kch bng 3 trng hp thay i ngn lu vo (chi u t v WACC).

Trng hp

Chi u t

WACC

TH 01

Tt

100,089,120

2%

TH 02

Trung bnh

125,111,400

4%

TH 03

Xu

150,133,680

6%

Bng 6.5 Bng phn tch kch bng thay i ngn lu vo theo Scenario Summary.
Current
Kch bn trung
Values:
kch bn tt
bnh
Kch bn xu
Changing Cells:
$B$4

125,111,400

100,089,120

125,111,400

150,133,680

$B$5

0.035386097

0.02

0.035386097

0.06

1,986,542,460 2,123,886,036

1,986,542,460

1,789,753,128

Result Cells:
$B$7

Nhn xt
Gi nh cc yu t khc khng i, xt cc kch bn ca chi u t ban u v s bin
ng ca chi ph s dng vn.
- Nu d n xy ra theo kch bn tt, WACC gim xung cn 2% v chi ph u t ban
u l 100,089,120 VND thp hn d tnh ban u l 125,111,400 VND th NPV tng.
- Nu d n xy ra theo kch bn xu, WACC tng ln mc 6% v chi u t ban u
tng ln 150,133,680 VND th NPV ca d n gim.

18

Phn 7. NHN XT V KT LUN

D n rt c tim nng pht trin trong tng lai. Ngoi vic c a im thun
li th d n cn c th trng nguyn vt liu v tiu th tng i ln v n nh. Do
m bo c s n nh ca qu trnh hot ng trong sut vng i d n. Thng
qua chnh sch gi, qun l, marketing... mt cch ti u, d n cng c tnh cnh tranh
trn th trng.
Hn na, qua qu trnh phn tch, c th nhn thy kt qu kinh doanh kh thi trong
tng lai gn. C th:
- Hiu qu ti chnh:
+ NPV d n = 1,986,542,460 VND.
+ NPV ch s hu = 1,986,542,460 VND.
+ IRR = 1.60
+ Tpp = 0.798
D n c NPV > 0, IRR ln hn WACC v Re rt nhiu. Thi gian hon vn t hn
1 nm, nh hn vng i ca d n, t sut sinh li ca d n rt cao. T nhng phn
tch trn, d n c nh gi l c tnh kh thi v mt ti chnh.
Kt qu phn tch nhy cho thy: NPV t b nh hng tiu cc khi cc yu t:
chi u t nm 0 v t sut chit khu thay i.
Kt qu ca phn tch kch bn cho thy: vi 3 kch bn khc nhau th chi u t
nm 0 v s bin ng ca chi ph s dng vn khng phi l yu t tc ng xu n NPV.
Tm li: Qua vic phn tch tnh kh thi ca d n, li ch kinh t v x hi m d n
mang li. Chng ti tin rng d n s thnh cng khi thc hin.

19

PH LC 1. BNG THNG S
0
2014
K I
BNG THNG S
Thng tin u t (VND)
Tng chi ph u t my mc thit b,
cng c , dng c
Chi ph u t, sa cha, bi tr qun
Thi gian khu hao my mc thit b
Vng i kinh t ca my mc thit
b
Thng tin sn xut
c tnh cng sut
S lng da/ k
c tnh s lng bn ra
S lng bn bnh qun(da)/k
T l cn i tin mt (CB)/Doanh s
bn gp k k tip
T l khon phi tr (AP)/Tng chi
ph trc tip
Chi ph trc tip/da
CP lm bnh bo
Go
Tm (lm bnh bo+ch bng)
bt nng
Mc

1
2015
K II

34,785,000
60,000,000
5
10

K I

2
2016
K II

K I

3
2017
K II

1,300,000

nm
nm

34,992

46,656

74,358

74,358

78,732

78,732

32,400

44,064

72,576

72,576

77,760

77,760

0.05
30%
Gi
(VND)
2000
1000
500
1500

20

du
500
Rau
250
ng
150
Nc mm
1000
Mui
30
Bt ngt
150
t, ti, hnh
1,000
Cc loi NVL khc
in, gas, nc/ chi ph NVL sn
xut bnh bo
12%
Chi ph tng cng
Lao ng (tng cng)
12,600,000 /thng
Tc tng lng, khng k lm
pht
5% /nm
Chi ph gin tip
Lao ng (tng cng)
7,800,000 /thng
Tc tng lng, khng k lm pht
5% /nm
Tin thu t
10,000,000 /nm
Bo tr/Tng chi ph trc tip
0.8%
Chi ph khc/Tng chi ph trc tip
0.3%
Chi ph bn hng (tip th qung co)
Thng tin ti tr
Vay n VND
Li sut danh ngha
Li sut thc
li sut danh ngha
K hn
Chi ph vn ch s hu
WACC

70,000,000
14%
8.6%
7.0%
1.5
12%
3.54%

12,000,000 4,000,000 4,000,000 4,000,000 4,000,000 4,000,000

/nm
/nm
k
nm
nm
k

21

Thng tin khc

Thi gian vn hnh
Lm pht Vit Nam
T l gim gi cui ngy( p dng ch
vi sn phm bnh bo)
Thu
Thu thu nhp h kinh doanh
VAT
Thu mn bi
Ch s gi Vit Nam qua cc nm

3 nm
5%
50%
12%
2%

5%

1,000,000
1

12%
5%

1,000,000
1.05
1.05

5%

12%
5%

1,000,000
1.1025
1.1025

5%

12%
5%

1,000,000
1.157625 1.157625

22

PH LC 2. BNG CHI U T V BNG KHU HAO

0
2014

Nm

1
2015
K I

Chi ph u t my mc thit b, cng c, dng c

Chi ph u t, sa cha, bi tr
Tng chi ph u t

Nm

K II

K I
1,300,000

34,785,000
60,000,000
94,785,000

3
2017
K II

K I

K II

1,300,000

2014

2015

2016

2017

K I

Khu hao my mc thit b

2
2016

K II

K I

K II

K I

K II

3,478,500

3,478,500

3,608,500

3,478,500

3,478,500

3,478,500

Ti sn c nh rng u k

94,785,000

91,306,500

87,828,000

85,519,500

82,041,000

78,562,500

Khu hao

3,478,500

3,478,500

3,608,500

3,478,500

3,478,500

3,478,500

Khu hao ly tch

3,478,500

6,957,000

10,565,500

14,044,000

17,522,500

21,001,000

u t mi

94,785,000

1,300,000

Ti sn c nh rng cui k

94,785,000

91,306,500

87,828,000

85,519,500

82,041,000

78,562,500

75,084,000

Lch khu hao hp nht

23

PH LC 3. BNG LI VAY V LCH TR N

Nm

0
2014

1
2015

2
2016

K I
70,000,000

K II
48,226,383

K I
24,928,614

70,000,000

Tr li vay

4,900,000

3,375,847

1,745,003

Tr n gc

21,773,616.598

23,297,769.760

24,928,613.643

Tr li vay v n gc

26,673,617

26,673,617

26,673,617

D n cui k

70,000,000

48,226,383

24,928,614

CF n hp nht

70,000,000

-26,673,617

-26,673,617

-26,673,617

D n u k
Gii ngn n

K II

3
2017
K I
K II

24

PH LC 4. BNG CHI PH HOT NG

Nm

0
2014

1
2015
K I

Chi ph trc tip

go
Tm (lm bnh bo+ch bng)
bt nng
Mc
du
Rau
ng
Mm
Mui
Bt ngt
t, ti, hnh
in, gas, nc/ chi ph tr tip
Lao ng (tng cng)
Tng chi ph trc tip
Chi ph gin tip
Lao ng (tng cng)
Tin thu t
Bo tr/Tng chi ph trc tip
Chi ph khc/Tng chi ph trc tip
Chi ph bn hng(tip th qung co)
Tng chi ph gin tip
Tng chi ph
Tng chi ph trc tip v khu hao
Tng gi vn hng bn ra trong k

2
2016
K II

K I

3
2017
K II

73,483,200 97,977,600 163,959,390 163,959,390

36,741,600 48,988,800 81,979,695 81,979,695
18,370,800 24,494,400 40,989,848 40,989,848
55,112,400 73,483,200 122,969,543 122,969,543
18,370,800 24,494,400 40,989,848 40,989,848
9,185,400 12,247,200 20,494,924 20,494,924
5,511,240
7,348,320 12,296,954 12,296,954
36,741,600 48,988,800 81,979,695 81,979,695
1,102,248
1,469,664
2,459,391
2,459,391
5,511,240
7,348,320 12,296,954 12,296,954
36,741,600 48,988,800 81,979,695 81,979,695
22,397,679 29,863,572 49,974,822 49,974,822
75,600,000 75,600,000 79,380,000 79,380,000
394,869,807 501,293,076 791,750,758 791,750,758

K I
182,284,263
91,142,132
45,571,066
136,713,197
45,571,066
22,785,533
13,671,320
91,142,132
2,734,264
13,671,320
91,142,132
55,560,243
83,349,000
875,337,666

K II
182,284,263
91,142,132
45,571,066
136,713,197
45,571,066
22,785,533
13,671,320
91,142,132
2,734,264
13,671,320
91,142,132
55,560,243
83,349,000
875,337,666

46,800,000 46,800,000 49,140,000 49,140,000

51,597,000
54,176,850
60,000,000 60,000,000 60,000,000 60,000,000
60,000,000
60,000,000
3,158,958
4,010,345
6,334,006
6,334,006
7,002,701
7,002,701
1,184,609
1,503,879
2,375,252
2,375,252
2,626,013
2,626,013
12,000,000
4,000,000
4,000,000
4,000,000
4,000,000
4,000,000
123,143,568 116,314,224 121,849,258 121,849,258
125,225,714
127,805,564
518,013,375 617,607,300 913,600,016 913,600,016 1,000,563,380 1,003,143,230
398,348,307 504,771,576 795,359,258 795,229,258
398,348,307 504,771,576 795,359,258 795,229,258

878,816,166
878,816,166

878,816,166
878,816,166

25

PH LC 5. THAY I VN LU NG
Nm

2014

2015
K I

2016
K II

K I

2017
K II

K I

K II

Khon phi thu (AR)

Thay i AR (u nm - cui nm)
Khon phi tr (AP)

118,460,942 150,387,923 237,525,227 237,525,227 262,601,300 262,601,300

Thay i AP (u nm - cui nm)

Cn i tin mt (CB)
Thay i CB (cui nm - u nm)

-118,460,942

-31,926,981

-87,137,304

-25,076,072

30,326,400

40,824,000

73,467,000

73,467,000

86,070,600

86,070,600

30,326,400.000

10,497,600

32,643,000

12,603,600

-86,070,600

26

PH LC 6. BNG CN I LI / L
Bo co thu nhp

Nm
Doanh s bn gp

2014

2015

2016

2017

2018

K I

K I

K I

K II

k I

1,721,412,000

1,721,412,000

73,467,000

73,467,000

86,070,600

86,070,600

576,201,600

775,656,000 1,395,873,000

1,395,873,000

1,635,341,400

1,635,341,400

Gi vn hng bn

398,348,307

504,771,576

795,359,258

795,229,258

878,816,166

878,816,166

Chi ph gin tip

123,143,568

116,314,224

121,849,258

121,849,258

125,225,714

127,805,564

Tng chi ph hot ng

521,491,875

621,085,800

917,208,516

917,078,516

1,004,041,880

1,006,621,730

54,709,725

154,570,200

478,664,484

478,794,484

631,299,520

628,719,670

4,900,000

3,375,847

1,745,003

Doanh s bn rng

30,326,400

816,480,000 1,469,340,000

K II
1,469,340,000

Tr: VAT

606,528,000

K II

40,824,000

Chi ph hot ng

Li nhun trc li vay v thu

(EBIT)
Cng: Thu nhp t li tin gi
khng k hn
Tr: Li vay
Thu nhp t thanh l ti sn

18,042,500

Li nhun trc thu

49,809,725

151,194,353

476,919,481

478,794,484

631,299,520

628,719,670

18,042,500

Thu nhp chu thu

49,809,725

151,194,353

476,919,481

478,794,484

631,299,520

628,719,670

18,042,500

5,977,167

18,143,322

57,230,338

57,455,338

75,755,942

75,446,360

Thu thu nhp doanh nghip

Thu mn bi
Li nhun sau thu

1,000,000
43,832,558

132,051,030

1,000,000
419,689,143

420,339,146

1,000,000
555,543,577

552,273,309

18,042,500

27

PH LC 7. BO CO NGN LU
Nm

0
2014

1
2015
K I

Ngn lu vo
Doanh thu rng
Thay i AR (u
k - cui k)
Li tin gi khng
k hn
Thanh l ti sn
Tng ngn lu
vo
Ngn lu ra
Chi ph hot ng
Thay i AP (u
k - cui k)
Thay i CB (cui
k - u k)
Thu thu nhp
doanh nghip
Chi ph u t
Tng ngn lu ra
Ngn lu t do
ca d n
Ngn lu t do
tch ly ca d n

576,201,600

2
2016
K II

K I

3
2017
K II

K I

4
K II

k I

775,656,000 1,395,873,000 1,395,873,000 1,635,341,400 1,635,341,400

18,042,500
576,201,600

775,656,000 1,395,873,000 1,395,873,000 1,635,341,400 1,635,341,400

521,491,875

621,085,800

917,208,516

-118,460,942

-31,926,981

-87,137,304

-25,076,072

10,497,600

32,643,000

12,603,600

-86,070,600

5,977,167

18,143,322

57,230,338

57,455,338

75,755,942

75,446,360

94,785,000
125,111,400

0
419,505,700

0
639,945,142

1,300,000
888,601,549

0
0
987,137,454 1,054,721,750

0
995,997,491

0
0

-125,111,400

156,695,900

135,710,858

507,271,451

408,735,546

580,619,650

639,343,909

18,042,500

-125,111,400

31,584,500

292,406,758

642,982,309

916,006,997

989,355,196 1,219,963,559 657,386,409

30,326,400

917,078,516 1,004,041,880 1,006,621,730

18,042,500

28

Ngn lu t do
chit khu ca d
n
Ngn lu t do
chit khu tch ly
ca d n
Ngn lu t do
ca ch s hu
Ngn lu t do
ca ch n

-125,111,400

151,340,549

126,593,072

473,190,223

368,243,780

523,100,026

-125,111,400

26,229,149

277,933,620

599,783,294

841,434,003

891,343,807 1,079,420,720 572,020,251

-55,111,400

130,022,283

109,037,241

480,597,834

408,735,546

580,619,650

-70,000,000

26,673,617

26,673,617

26,673,617

NPV d n trn ngn lu t do ca d n

NPV trn ngn lu t do ca ch s hu
Thi gian hon vn ca d n
IRR d n
IRR ch s hu
0
2014

Nm
DSCR

1.08

1.000

556,320,694

639,343,909

15,699,557

18,042,500

1,986,542,460
1,788,454,233
0.798
1.600
2.73
1
2015

K I
1.204

2
2016
K II
1.052

K I
1.072

TIU CH THNG
NPV d n trn ngn lu vo ca d n
NPV d n trn ngn lu ra ca d n
B/C
TIU CH SA I
NPV d n trn ngn lu t do ca d n (khng tnh dng tin nm 0)
B/C

3
2017
K II
1.000

K I
1.204

K II
1.052

6,468,120,988
4,481,578,528
1.443
2,111,653,860
22.01
29

TI LIU THAM KHO

1. Phc Minh Hip, L Th Vn an (2007), Thit lp v thm nh d n u t,
NXB Thng K.
2. Ng Thanh Tr, Bi ging mn hc Thm nh v Qun l d n trn forum
www.ecoforumvn.com.
3. Eugene F.Brigham & Joel F.Houston (tc gi), Khoa TCNH Khoa Kinh t HQG
TP.HCM (dch) Qun tr ti chnh.
4. Nhm Sunshine Ac, tng tham gia cuc thi khi nghip kinh doanh 2012 Bnh bo
BaBeVi.
5. Tng cc thng k, Tnh hnh kinh t - x hi 6 thng u nm 2014:
http://www.gso.gov.vn/default.aspx?tabid=403&&ItemID=15038
6. Nhng mn n truyn thng Vit - Bnh bo: http://yume.vn/news/du-lich/le-hoi-vanhoa/nhung-mon-an-truyen-thong-viet-banh-beo-35A799AB.htm
7. Th tc Cp Giy chng nhn ng k kinh doanh h kinh doanh c
th:http://www.lamdong.gov.vn/viVN/congdan/Lists/ThuTuc/DispForm.aspx?ID=753&Sourc
e=/viVN/congdan/Pages/default.aspx?q%3D%26cr%3D1%26c%3D%26o%3D25

30