Giai phap nang cao
hieu qua san xuat, kinh doanh cua cac hgfp tac xa nong nghiep tren dja ban tinh Tien Giang
DANG THI MY DQNG' TRAN TH! BICH TUYEN"
TRAN PHAN DOAN KHANH'"
Tdm tdt
Bdi vii't ddnh gid thuc trgng hogt dgng sdn xudt, kinh doanh cda cdc hgp tde xd nong nghiip (HTXNN) trin dia bdn tinh Tien Giang. Ke't qud nghien cffu cho thd'y, ngodi mot sdhgp tac xd dien hinh da co sU tien bg tich cue, vdn cdn nhieu HTXNN trin dia ban Tinh do ndng luc qudn ly chiia cao, nen khd ndng tie'p cgn cdc chinh sdch ho trg chUa hiiu qud. Ddn den, cdc HTXNN tai Tien Giang vdn cdn nhiiu khd khdn trong qud trinh ton lgi vd phdt trien.
Ttt khda: hiiu qud sdn xud't, kinh doanh, hop tde xd ndng nghiip, tinh Tiin Giang Summary
This study assesses the production and business activities of agricultural cooperatives in Tien Giang province. The results show that, except for some typical cooperatives with positive achievements, there are many agricultural cooperatives in the province having low management capacity, causing the inefficiency in access to support policies. As a result, agricultural cooperatives in Tien Giang face many difficulties in the process of survival and development.
Keywords: production and business efficiency, agricultural cooperatives, Tien Giang province
GIOI THIEU
Ngoai Ludt Hdp tac xd ndm 2012, Chinh phu va chinh quyen tinh Tien Giang dd cd rd't nhieu chinh sach hd trd ve dao tao ngudn nhan lffc, vd'n, dd't dai, md rdng thj trffdng... cho HTXNN. Tuy nhien, vide tid'p can cdc chinh sach nay cua cdc HTXNN vin cdn han che'. Ddn den, van eon nhffng vffdng mac, khd Idian chffa dffdc giai quye't, khac phuc, lam cho hieu qua hoat ddng san xud't cua cac HTXNN khdng cao. Vi vay, rat can cd nhffng nghien cffu eu the de' cung cap cae luan eff khoa hoe sat vdi thffc tidn cua tinh Tien Giang nham xdc djnh nhffng nhdn to' anh hffdng. Tff dd, de^xua't giai phdp khac phuc, ndng cao tiieu qua hoat ddng san xud't, kinh doanh cho cac hdp tde xd ndng nghiep tai tinh Tien Giang.
PHUONG PHAP NGHIEN CL/U
Theo Behn (2003), hieu qua kinh doanh ed the chju tde dpng bdi nhieu nhan td' khae nhau, nhff: muc tieu kinh doanh, quy md hay tud'i ddi doanh nghiep... Hien nay, cd ra't nhieu chi tidu do Iffdng hieu qua kinh doanh cua doanh nghidp, nhff: ty so' ldi nhuan sau thue' tren ddanh thu thuan (ROS), ty sd ldi nhudn sau thue' tren td'ng tdi san (ROA) hay ty so' ldi nhuan sau thue tren vd'n chu sd hi?u (ROE)... Tuy nhien, nghien cffu cua Shah vd cdng sff (2011) cung ddu cho rang, chi tieu do Iffdng hieu qua kinh doanh (nhff ldi nhudn tren ddanh thu (ROS) hay ROA...) cung gan tffdng tff nhff ROE.
ROE phan dnh, vdi mdt ddng vd'n, md ehu sd hffu dau tff se mang ve bao nhieu ldi nhudn tff boat ddng kinh doanh vd day la vd'n de ma chu sd hffu quan tdm nhd't khi dau tff. Do dd, nghien cffu chpn ROE la dai didn ehd hidu qua san xua't, kinh ddanh.
Dffa tren ly thuye't, nghien cffu thffc nghiem, thffc tiln dja phffdng, nhdm tde gia dffa ra cdc gia thuye't ve ye'u to' anh hffdng de'n hieu qua san xua't, kinh
• ". ••', TrUdng Dai hgc Tiln Giang
!^Saynhan bdi: 24/03/2020; Ngdy phdn bien: 18/04/2020. Ngdy duyel diing. 24/04/2020
77
BANG 1: Md TA BIEN VA DAU KY VQNG T611 bie'n
XJ Ty [rong tai san CO dinh bull hinh XJ Chi'nh Siich ho trd X^: Von tin dung ngan h&ng X,. Cii'u true v6'n X,, Tang doanh thu
The hicn kha njng dau tu- dai han vii khuynh hudng hien dai hoa may moc thiet bi.
So lu'dng va chai lifdng cac chinh sach ho trO ma HTXNN CO difOc
Lam cho qua trmh tai san xuat dUdc tien hanh m6t Ciic thu'dng xuyen, lien luc, md r6ng quy mo san xua't kinh doanh, thu diftlc ldi nhuan to'i da Ty sond/Tai san
Toe dp tang doanh thu
D£^U ky vong +
*
+ + +
BANG 2: KET QdA HO^T DONG CGA HTXNN TREN D!A BAN TINH TIEN GIANG GIAI DOAN 2003-2018
Chii ti£u Tong so HTX
Thanh vien Lao dong
Tong s6'von dieu 16 (tJ dong) Tong von hoat dong {ty ddng) Tong doanh thu (ty dong) Nop thue (ty dong) Ldi nhuan sau [hue'(iy dong)
Thu nhap Mnh quan ngudi lao dong (trieu dong/ngifdi/ihang) Nam 2003 35 1L649 463 17,6 17,8 22,4 0,453 0,42 0,5
Nam 2018 113 28.023 1.083 55,4 130,7 163,98 4,639 7.563 3,9
T6'c dO +222.8 +140,5 + 133.9 +214.7 +634.2 +632, +924.1 +1.700 +680
I Tinh toan cua nhom inh Hdp tac
inh Tien Gia
doanh cua cac HTXNN tren dia ban tmh Tien Giang nhff sau:
- Bie'n phu thuoc: Ty sua't Idi nhudn tren vd'n chu sd hffu - ROE (Y).
- Bien ddc lap:_Ty trong tdi san cd' dinh hffu hinh (X,); Chinh sach ho trd (X^); Vd'n tin dung ngdn hang (X,); Ca'u triie vd'n (XJ; Tang doanh thu (X,).
Md hinh hdi quy dang teng qudt:
Y = p„ + pj*X, + p,*X, + p3*X, + p/-X^ + p.*X.
Cde bien dffdc md ta nhff Bang 1.
Dff lidu dffdc sff dung la bdo eao tinh hinh boat ddng sdn xud't, kinh doanh cua ede HTXNN tai tinh Tien Giang giai doan 2015-2018. Ben eanh dd, de xae dinh dffdc cac nhdn to anh hffdng, nhdm tac gid khao sdt 102 HTXNN dang boat ddng tren dia ban Tinh. Thdi gian khao sat tff thdng 01 de'n 12/2019. Dff lieu dffdc xff ly tren phan men SPSS 20.
KET QUA NGHIEN CLfu Thrfc trang
Sd' lieu Bang 2 cho thd'y, trong nhffng nam qua, cdc HTXNN tren dja ban tinh Tien Giang tang dan ve sd' Iffdng va chd't Iffdng, hoat ddng dn dinh, tdi san vd'n dffdc bao todn va ed lai, bd may quan Iy ggn nhe, hoat ddng cd nhieu ddi mdi, xdc djnh rd tff each thanh vien, ke' hoach san xua't, kinh doanh, tdi chinh dffdc cdng khai, thu hut dffdc nhieu hd ndng dan tham gia.
Theo sd lieu eua Lien niinh^Hdp tde xa tinh Tien Giang (2019a), ndi bdt trong ITnb vffe ndy cd HTX My Qudi, Thanh Hda, My Thanh, My Trmh, GreenVina, My Thanh Bdc, My Hea...
tham gia xdy dffng Canh ddng ldn vdi dien tich ban dau Id hdn 1.500ha va tang d^n qua cae nam, den cud'i nam 2018, tdng dien tich Canh ddng ldn cua cac HTX hdn 5.500ha, ridng HTX Binh Nhi dd phd'i hdp vdi Sd Ndng nghiep va Phdt trien ndng thdn tmh Tien Giang tie'n hanh xdy dffng phffdng dn cdnh ddng ldn tren 500ha, HTX My Tinh An vdi lOOha thanh long vd lOha dffa dat chffng nhdn GiobalGAP xua't khau sang chdu Au va My; HTX Rau an toan Gd Cdng, HTX Rau an toan Thanh Hffng, HTX Phu Qudi, HTX Rau an loan Tdn Ddng... da lidn ke't san xud't 46 ehung loai rau cung cap cho sieu thi, be'p an, nha hang theo tieu chuan VietGAP, GiobalGAP, vdi san Iffdng tren 2.000 ta'n/ndm.
Bao cao cua Lidn minh Hdp tde xa tinh Tien Giang eung cho thd'y, giai doan 2015-2020, cac HTXNN dd ed nhffng ddng gdp khdng nho vao tang trffdng GRDP ehung cua nen kinh te'. Hoat ddng cua cdc HTXNN da thffc sff cd tde dung thuc day kinh te' hd phat trien, tao md'i lien ke't, hdp tae giffa cac hd thanh vidn trong HTX va thanb vidn vdi cd sd san xud't, kinh doanh nho va vffa khde, gdp phan gia tdng Iffdng hang hda ndng, Idm, thuy san. Cdc HTXNN thdng qua td chffc vd hoat ddng cua minh dd huy ddng cd hieu qua cdc nguon Iffe cua xd hdi de md rdng san xua't, kinh doanh, phdt ffid'n nganh nghe, chuydn dich cd cd'u kinh td' theo hffdng cdng nghiep hda, hien dai hda ndng nghidp, ndng thdn (Lien mmh Hdp tac xa tinh Tien Giang, 2019b).
Ke't qua phan tich h^i quy Tff ket qua ciia Bdng 3 cho tha'y, Gid tn F cua md hinh 35,2646 vd gia tri Sig F - 0,0000. chffng td ed nghTa Id ton tai md'i quan he tuyen tinh giffa hieu qud hoat dgng kinh doanh cua HTXNN (do lffdng bang ty sudt ldi nhudn) vdi it nhd't mdt trong cae yeu td Id bie'n ddc lap, nhff vdy mo hmh ho, quy tuyen tinh difdc dffa ra phu hdp vdl dff lieu. He sd R= = Q 6115 bJc mo hinh giai thieh dudc 61 15% sff b.en diien cua Y (hidu qud ho'at ddng kmh doanh cua HTXNN) bdi md quan he tuyen tmh eua cdc nhdn tdtdc ddng
Nghien cffu cffng tien h>,,,u '- -'
djnh v6 hidn tffdng da cdng tuye'n va sff tircJng quan, ta't ca deu dat yen cau. Cu the, dffa vac hd so phdng^ dai phffdng sai VIF c^a cdc bid'n cd the tha'y, khdng CO hien tffdng da cdng tuye'n xay ra, vi VIF cda cac bie'n dau be hdn 10. Ke't qua he sd Durbin - Watson cua md hinb d=
1,972 tien tdi gid tri 2. Do dd, hien tffdng tl) tifdng quan chudi bac nhd't khong anh hifdng de'n y nghia cua md hinh hdi quy.
Trong ta't cd 5 bien dffdc dffa vao md Mnh thi cd 4 bie'n giai thich dffde mffc dd anh hffdng dd'n hidu qua boat dgng san suat, kinh doanh cua HTXNN thdng qua bien phu thudc ROE d cdc mffe y nghia tff Wo de'n 5%. Do la cac bien: Chinh saeh h6 trd (X,); Vd'n tin dung ngdn hdng (X^);
Cau true vdn (X^); va Tdng doanh thu (X5). Bie'n cdn Iai Ty trong cd' dinh tai san hffu hinh (X^) hau nhff khdng anh hffdng den hieu qua boat dgng cua cua HTXNN.
Ket qua cu the tffng bien nhff sau:
- Bie'n dau tien cd anh hffdng de'n hieu qua hoat ddng san xud't, kinh doanh eua HTX la Chinh sdch hd trd va tae ddng tich cu'c d6i vdi chi tteu ROE vdi mffc y nghia 1%. Mdt cdch dinh Iffdng, gid tri ffdc lu'dng cua bie'n nay dd'i vdi chl tieu ROE la 0,276 dieu ndy cd nghia la khi chinh sach hd trd tang 1 chinh sach thi hieu qua hoat ddng kinh doanh cua HTXNN se tang 0,276%. Dieu nay cd nghTa la ne'u HTXNN nhdn dffdc nhieu chtnh sach hd tro tff Lien minh Hdp tde xd Tinh va cde cd quan hifu quan cua Tien Giang, thi hoat dSng se hieu qua hdn.
- Bie'n tie'p theo ed anh hffdng de'n hieu qua hoat ddng ciia HTXNN la bien Von tin dung ngan hang. Tuy nhien, bie'n ndy CO tffdng quan nghich de'n hieu qua hoat ddng cua HTXNN d mffc y nghTa tffdng ffng la 1%. Cu the, gid trj ffdc Iffdng cua bign nay dd'i vdi chi tieu ROE Id -0,353.
Dieu nay cd nghTa Id vdi HTXNN khi tang vo'n tin dung ngdn hang 1%, thi se Iam giam ROE la 0,353%. Dieu nay ed nghTa la doanh nghiep ndn ban che nd vay, nham dam bao boat dgng cd hidu qua hdn. Tuy nhien, nhffng khoang nd HTXNN nen tdng cffdng do Id nhffng khoang it ap Iffc tra lai, tra gd'c, nhff: vd'n chiem dung, trai phie'u ddi ban... Bdi, ne'u su' dung mdt ty 16 nd vay ngdn hang cao, thi ap Iffe tra lai, gd'e cang ldn HTXNN se hoat dgng khd khan hdn.
- Bien Ca'u true vd'n cd tffdng quan thuan de'n hieu qua hoat ddng cua HTXNN, vdi mffc y nghia la 1%. Theo
BAISG 3: HE SO (16Q Ld0NG COA CAC BIEN TRONG MO HIMH H 6 | QUY MS hmh
Hang sC
T}/ trong tai sdn huU lilnh (X1) Chinh .sdch h5 trd (X2) Vo'n fin dung ngan himg (X3) Cau true von (X4) Tang doLinh ihu (X5)
BchKa chu^n hoa
-707,913 -0,001"- 66,252' -0,234' 7,420"
2,]I7' Sai sd' chuSn
166,720 0,006 22,346 0,073 2,123 0,763
Beta cbu^n hoa
-0,012 0,276 -0,353 0,307 0,232
Mffc y nghia t -4,246 -0,125 2,965 -3,220 3.495 2.774
Sis- 0,000 0,901 0,004 0.002 0.001 0,006
phong dai (VIF)'
1,328 1,248 1,733 1,112 1,007 Bie'n phu thiiOc: hieu qua hoat dong cua HTX (ROE)
R=: 0,61154 Durbin-V/atson; 1,972 F: 35,2646, Sig.F. 0,000
Ghi chu: *. y nghia den 1 %; ns: khong co f nghTa Nguan Ket qua phan trch SPSS tU so IJI ket qua md hinh, gia tri ffdc Iffdng doi vdi ca'u true vd'n la 0,3073, cd nghTa la khi cd'u trdc vd'n cua HTXNN tang 1%, thi ROE se tdng 0,307%. Dieu ndy cd nghTa la HTXNN can tang kha nang sff dung hieu qua nd dau tff cho vd'n Iffu ddng vd cdng nghd sdn xud't se lam tdng hieu qua boat ddng san xud't, kinh doanh.
- Bie'n cud'i cung cd y nghTa la bie'n Tang doanh thu. Tffdng tff nhff chi tieu chinh saeh hd trd va ca'u true vd'n, bie'n Tdng doanh thu cung anh hffdng tich cffc de'n hieu qua hoat ddng san xud't, kinh doanh cua HTXNN d mffc y nghTa tffdng ffng la 1%. Theo kd't qua tff md hinh, gid tri ffdc Iffdng cua bidn nay dd'i vdi chi tieu ROE la 0,232, dieu nay cd nghTa Id vdi HTXNN khi tang doanh thu 1%, thi se lam tang ROE Id 0,232%. Tff thffc te' nay, cdc HTXNN phai co gang hdn trdng viec tang ddanh thu, tim bien phap de tang doanh thu cho HTX nhff dau tff nbidu^vao khdu bdn hang vd quan ly, thi viec ban se cang dd ddng hdn, thu dffdc ldi nhudn eao hdn cho HTX.
KET LUAN VA KIEN NGHj
Ke't qua tff md hinh cho tha'y, cd 4 nhdn td tde ddng de'n hieu qua boat dgng kinh doanh cua HTX. Trong dd, cd 4 bie'n tae dgng tich cffe den ROE^va 1 bie'n tac ddng tieu cffe de'n ROE cua HTX. Cu the', mffc do anh hffdng cua cdc bien de'n hieu qua hoat dgng eua HTX dffdc the hien giam dan, nhff: Vd'n tin dung ngdn hang;
Ca'u trdc vd'n, Chinh saeh hd trd; Tdng doanh thu. Dffa tren ke't qua nghien effu, nhdm tac gia de xua't mdt sd giai phap nham nang cao hieu qua boat ddng san xud't, kinh doanh cua cdc HTXNN tren dia ban tinh Tien Giang nhff sau:
Mgt Id, ve Cd'u triic vdn. Nha quan ly cdc HTXNN can nang cao kha nang quan ly va phan tich tai ehinh, khai thdc hieu qua cdc khoan nd cd thdi gian ya chi phi su" dung vd'n hdp ly. Chang ban, nang cao kha ndng
79
ddm phan de' cd nhffng khoan tin dung thffdng mai tff nha cung ca'p cho nguyen vat heu, mdy mdc thie't bi.
Tff do, tao dieu kien phdt huy nang lffc tac dung cua ddn bay tdi chinh trong vide tao ra ldi nhuan td't hdn.
Hai Id, ve Chinh sdch hd trg. HTXNN nhan dffdc nhieu chinh sdch hd trd tff cdc hen minh HTX va cdc cd quan hffu quan cua Tien Giang, thi boat ddng se hieu qua hdn. Can tap trung hd trd tai ehinh tff cdc ngudn, long ghep vdi chinh sach thffc hien Chffdng trinh Muc tieu qud'e gia xay dffng ndng thdn mdi de hinh thdnh mdt sdmd hinh diem d ITnh vffc ndng nghiep; cung cd' lai hoat ddng cua HTX theo Ludt Hdp tac xd nam 2012.
Ben canh dd, can tang cffdng cdc gidi phdp thie't thffc hd trd cdc HTXNN ve khoa bee - cdng nghe, vd'n vay, thue', nguon nhdn lffc, thi trffdng theo "md binh thi diem"; giao trdch nhiem chi dao cho ngffdi dffng dau ca'p huyen; tan dung cac cd hdi, cung nhff cd cdc giai phap han che' cdc mat tieu cffc trong qua trinh hdi nhdp.
Ba Id, ve Tdng doanh thu. Nhd quan Iy cac HTXNN can chu ddng xdy dffng cac ehinh sach thffdng mai rieng, phu hdp vdi dieu kien thay ddi cua mdi trffdng kinh doanh tai dia phffdng, khu vffc va qud'c te'. Chu ddng nghien cffu thi trffdng, nam bat nhu cau hien tai va xu hffdng eua khach hdng, ndng dgng trong quan Iy dieu hanh boat ddng san xua't, kinh doanh, xdy dffng cdc chie'n Iffdc marketing phat huy hidu ffng tieh cffc.
Phdt huy vai trd lam chii cua thanh vien, van ddng HTXNN thu hut thdm thanh vien, gdp them vo'n. de tang dim lffc tai chinh va quy md hoat dOng, dd'y manh lien ke't vdi cac cdng ty, doanh nghiep nham cung ffng dau vao va ky kd't hdp ddng bao tieu sdn pham cho thdnh vien theo md hinh chudi gid tri.
De ndng cao hieu qua hoat ddng san xud't, kinh doanh cho cdc HTXNN Tiln Giang, can phdi cd sff ke't hdp ddng bg giffa viec phdt huy ndng Is/c nOi tai cua chinh cde HTXNN va sff hd trd kip thdi, thie't thffc eua cdc cd quan hifu quan. Ddc biet, tap trung vao ba nhdn td'anh hffdng ldn la ed'u true vd'n, chinh sdch hd trd, tang doanh thu.
Ngoai ra, can bd tham gia dieu hanh HTXNN phai ed trinh do, am hie'u hoat ddng san xud't, kinh doanh, nang ddng, nhay ben trong dieu kidn cd che' thi trffdng hien nay. Chu trong cdng tde dao tao, phat trie'n ngudn nhdn lffc, td chffc cde Idp ddo tao, bdi dffdng cdn bg quan ly, thanh vien. Xdy dffng va md rdng ddi ngu can bd cd trinh dg, kha nang lam cdng tac tff vd'n HTXNN.Q
_JATTTF.UJHAiVlKHAQ. _ _
^ 1. Lien minh Hdp tde xa tinh Tien Giang (2019a). Bdo cdo Tdng ke't 15 ndm thUc hiin Nghi quye't sd 13 NQ/TW, ngay 18/03/2002, Hgi nghi Trung uang 5 Khda IX ve tie'p tuc ddi mdi, phdt triin va ndng cao hiiu qud kinh te'tgp the
2. Lien minh Hdp tac xd tinh Tien Giang (2019b). Bdo cdo Tong ke't 5 ndm thUc hien Quyi't dinh sd 2261/QD-TTg. ngdy 15/12/2014 ve ChUOng trinh hS tro phdt trien hap tde xd siai doan 2015-2020 .f s .
3. Le Thi Man (2010J. L-y thuye't tdi chinh tien te, Nxb Lao dgng - Xd hdi
4. Hoang Trgng, Chu Nguydn Mgng Nggc (2015). Phan tich dff lieu nghiin cffu vdi SPSS, Nxb Thd'ng Ke
5. Nguydn Van Duy, Pham Van Hung (2017). Phan tieh tde dgng cua cac nhan tdanh hffdng de'n hoat ddng san xudt kinh doanh eua doanh nghiep nhd vd vffa tinh Hai Dffdng Tap chi Khoa hoc Nong nghiep Viet Nam, sd 2, 262-269 &• . z'
6. Nguydn Van Linh, Dang Nggc Himg (2017). Cdc nhdn toanh hffdng de'n hieu qua kinh doanh cua doanh nghiep nha nffdc d Viet Nam, Tgp chi Khoa hge & Cong nghi - Dai hoc Cdnf> nohtsn m Ngi, sd39, 102-107 * ' * '-'"'S ngniep na
I. Liiu Thu True va Vd Thanh Danh (2012). Phan lich cdc nhan to dnh hirdng de'n hieu aua hoat ddng kinh doanh eua he thdng ngan hang thffdng mai cd' phan Viet Nam giai doan 200f, 9nnQ Tnr, ehi Khoa hoc TrUdng Dgi hgc Can Tho, 21a, 148-157 ' ^^"-^^^y^ '^P 8. Nguyin Qud'c Nghi, Mai Vdn Nam (2011). Nhan td anh hffdng de'n hieu qua hoat donir Vinh doanh cua doanh nghiep nhd vd vffa d TP. Can Thd, Tap chi Khoa hoc Trudiw F)ni L . r-" T-; .1 19b 122-129 ' ^''" HOC L.an ma,
9. Behn, R. D. (2003). Why Measure Perfermance? Different Pui-poses Renn,- T^-ff
Measures, Public Administration Review, 63(5), 5S6-6Q6 tJirterent 10. Lee, M. K., & Turban, E. (2001). A trust model for consumer internet shopniii" it • ,
Journal of Electronic Commerce, 6(1), 75-91 '^" "^^^'''^^ttonal II. Shah AN, et al. (2011). Deletion of a subgroup of ribosome-related genes • • hypoxia-indueed changes and confers hypoxia tolerance, Physiol Genomics, 43( 14) X5s'^79^"^*^^^
