f NGHIIN CllfU-TRAO n i l
NANG CAO HIEU QUA QUAN LY VON L(/U DONG
TAI CAC DOANH NGHIEP
TS. HOANG THI THU, NGUYEN HAI H - Tnfimg Bgl hgc kinh ti vd Qudn trj Kinh doanh (Bqi hpc Thdi Nguyin)
NghUncUuthUctrgngsddungngudnv&ihtuSpagtnmgsdnxudtldnhdoanhcdaaicdoanh nghiip tglldiu c^g nghl^ Sdng Cdng dnh Thdi Nguyin dio thSy vik qudn ly cdc khodn vSn luu d&)9 cda cdc doanh nghiip dang tdn tglnhOng Idid Ididn nhdt Sfnh. Bdi viit SixuStmpt sdgidiphqt nhdm ndng cao hiiu qud qudn lyvdnlUU Spng cua cdc doanh nghiip tgl khu tdng nghiip Sdng Cdng tinh Thdi Nguyin ndi riing vd die doanh nghiip ndi chung.
V6n liAi ddng ciia cdc doanh nghl6p Vihiiu qud sddung vdn ldu ddng
Vd'n luu dOng Id chi tieu ddnh gia higu qua vd Hem lyc a i a mOt doanh nghigp (DN). Do vgy, nd dugc coi la mOt trgng diem cua cdng tac qudn ly ciia mdi DN. Ke't qud phan ti'eh higu qud sir dyng vd'n luu ddng a i a 19 DN khu cdng nghigp (KCN) Sdng Cdng cho tha'y: So lan luan chuyen von ciia cac DN cd xu hudng gidm dan, nam 2009 cd miic luan chuyd'n vdh cao nha't dgt 5,89 lan, nam 2011 dgt 4,25 lan. Ky ludn chuyd'n vd'n (phan anh so ngdy dd' thyc hidn mpt vdng quay vd'n luu dpng) cho tha'y sd' ngdy ludn chuydn vd'n tang dan qua cac nam. Nam 2009, ky luan chuyen vd'n dgt 61,1 ngay nhung dd'n nam 2011 ky luan chuyd'n vdh dgt 85,66 ngay (tdng 38,57%). Ky luan chuyen vdh tang cho tha'y higu qud trong sir dyng vd'n luu dpng cd xu hudng gidm.
Vi nhu cdu sit dung v6n Idu ddng
Vigc xac dinh nhu cau vd'n luu dOng trong ky sdn xua't theo phuong phap tryc tie'p ggp nhieu khd khan, phiic tgp, do do, chiing toi sii dyng phuong phdp gidn tie'p dd' xdc dinh nhu cau vd'n luu dOng trong ky san xua't ciia cac DN can cii theo tong miic luan chuyen vd'n luu dOng, sd'du binh quan vdh luu dOng vd ty Ig tang gidm sdngay ludn chuyen vdh luu dOng qua cac nam.
Theo ke't qua tinh todn theo phuong phap gian tie'p, so vOTi luu dpng can cho 1 diu ky san xua't ciia cac DN KCN Sdng Cdng nam 2010 la 745,68 ty ddng vd 1233,41 ty ddng vao nam 2011.
Vdn 6i qudn ly vtfn lUU tfdng cilia cdc doanh nghidp
Qudn 1^ hdng tdn kho
So vdng quay hang ton kho trung b'mh ciia 19 DN KCN Sdng Cdng nam 2010 Id 18,73 vdng/ndm, ndm 2011 gidm cdn 9,99 vdng/nam (tuong iing vdi miic gidm 53,3% so vdi nam 2010). So vong quay gidm cho thd'y miic dO kem higu qua trong qua trinh quan ly ngudn vd'n hang tdn kho a i a cdc DN. Chi tidu so vdng quay hang ton kho gidm mgt phan Id do anh hudng a i a sy suy thoai kinh te'.
So' ngay ciia mpt vdng quay hang ton kho tgi cac DN Sdng Cdng cd gid tri la 19,22 ngdy/vdng vao ndm 2010 vd ndm 2011 la 36,04 ngdy/vdng. MOt vdng quay vd'n hdng tdn kho a i a cdc DN cd vdh dau tu nudc ngoai (FDI) vd DN nhd nudc p N N N ) la khd ddi cho tha'y cdng tdc quan ly vdh hdng tdn kho ciia cac DN thupc hai logi hinh nay tgi KCN Sdng Cdng cdn nhieu bat hgp ly, chua thyc sy dem lgi higu qua trong hogt dOng qudn ly vd'n luu dOng.
Qudn ty v6n bdng dtn
Ty Ig vdh b ^ g tien trong tong vd'n luu dgng thap nha't Id cdc DNNN vd DN FDL Ty Ig vdh bang tidn trong tdng vdh luu dgng cao nhat la cac DN trach nhigm hihi hgn: ndm 2009 ty Ig vdh being tien trong tdng vdh luu dOng cao nha't chiem 42,89%; nam 2011 ty Ig nay gidm xuohg cdn 26,89% (tuang iing vdi miic gidm 16%).
Miic dO b i ^ dOng ciia vdh bang ti&i trong tong vd'n luu dOng cd sy khdc nhau cho thay tiiy theo tia\^
logi hinh DN, phuong phap qudn l^ va d i i a i lugc
kinh doanh tirong timg giai dogn ma cac DN cd sy chuan bi trong vigc dy trii mOt lugng tidn vira dii de duy tri hoat dOng kinh doanh. Bdn canh do, chinh sach tiiat chgt tin dyng cua Nhd nudc cung gay dnh hudng Idn den hoat dOng qudn ly vd'n bang tie'n.
Qudn ly cdc khodn phdi thu
Thdi han thu hdi ng binh quan cua 19 DN d KCN Song Cdng cd miic chenh Igch khd Idn, dgc bigt Id ddi vdi DNNN (nam 2010 la 171,48 ngay, nam 2011 la 167,88 ngay). Thdi han thu hoi ng binh quan tdng len ddng nghia vdi vigc DN bd ra cdc chi phi khdng can thie't hoac nii ro trong kinh doanh.
Ky thu hoi ng binh quan cua cac DN tren ndm 2010 la 8,48 ky/nam va nam 2011 la 7,57 ky/ndm.
Chi tieu nay cho tha'y ky thu hoi ng binh quan kha phil hgp va cd the tha'y hoat dgng qudn ly nguon vo'n phdi thu tuong ddi td't.
Qudn /y ede khodn v6n liiu ddng khdc
Cac logi vdh luu dOng khdc a i a DN thudng la cac khodn thud' gia tri gia tang dugc kha'u trir vd cac tai sdn ngan hgn khac bao gdm cac khoan tgm ling, chi phi tra trudc, tdi sdn thie'u chd xir ly, cdc khoan cam cdj ky cugc, ky quy ngan hgn. So vdi tdng so vdn cua cac DN thudc KCN Sdng Cdng thi ty le vd'n luu ddng khac so vdi tdng so'vdh luu dgng phan Idn cd xu hudng giam qua cac nam tir nam 2009-2011.
Gidi phdp nang cao hieu qud qudn ly vin luu dong
Vequdn lyhang ton kho
Cac DN tgi KCN Sdng Cdng cd the' sir dyng md hinh EOQ (Md hinh dgt hang higu qud) cho vigc qudn ly hang td'n kho a i a minh. Md hinh nay la md hinh quan tri ton kho mang tinh dinh lugng, cd the' sir dyng nd de tim miic td'n kho toi uu cho DN. Ben cgnh dd, yeii to quyd't dinh trong quan tri hang tdn kho la dy bdo chinh xdc khoi lugng hang hod can dy tru trong ky nghien cihi. Nhimg DN cd nhu cau du trii hang hoa mang tinh thdi vy cd tiie' chgn ky dy bdo phil hgp vdi dac diem san xuat kinh doanh cua minh de xdc dinh so' lan dgt hang trong ndm va khdi lugng hang hoa mdi lan dat hang. Myc dich aia nhiing tinh todn nay la tim dugc co cau ton kho CO tdng chi phi nam d miic td'i thieu.
Vi qudn If vdn bdng tien
DN cd the sir dyng phuang phap Baumol hogc md hinh Miller Orr de xac djnh miic d y tru tidn mgt
Ikimm-Thdng 10/2012^
hgp ly. Sau khi xdc dinh dugc luu lugng tie'n mgt du trir thudng xuyen, DN ndn dp dyng nhiing cac bign phap sau de gidm thieu nii ro ciing nhu nhimg that thodt trong hogt dOng:
- u'u tien nha cung cap cd tai khoan ngan hang.
- Xay dyng quy trinh thu chi tien mgt, tien giri ngan hdng.
- Tuan thil nguydn tac bat kidm nliigm, tdch bach vai trd cua ke'todn va tiiii quy.
Bdn cgnh do, DN nen xay dyng vd phdt trie'n cac mo hinh d y bdo tid'n m^t.
Vi qudn ly cdc khodn phdi thu
Dd nit ngan thdi gian trung b'mh tir khi bdn hang deh khi thu dugc ng tir khdch hdng, nha qudn ly nen dua ra mpt gidi phdp toan dign tir chinh sach (Quy dinh ve dieu kign khdch hang du tieu chuan dugc ng, hgn miic ng; Quy dinh ve ngudi phe chuan cho cdc hgn miic ng), con ngudi, cdng cu h6 trg deh ky nang, quy trinh thu ng (trudc, trong va sau khi ky hgp dong).
Vi qudn /y ddi vdi vdn lifu dpng khdc
Vigc quan ly hieu qua cdc loai vo'n khdc ding se gdp phan dem lgi cho hogt dgng sdn xuat kinh doanh cua cdc DN dat higu qua hon. Cac DN tai KCN Sdng Cdng can luu y mgt sd' van de nhu:
Gidm tiiieu cac khodn tgm iing, quan ly vd xir ly cd higu qua cdc tdi sdn thie'u, quan ly chat che hon ddi vdi cac khoan ca'm cd^ ky cugc, ky quy ngan hgn.
Cdc gidi phdp chung
- Hang nam Ban qudn ly KCN nen xay dyng ke' hoach va bd' tri ngan sach dii de thyc hien chinh sdch khuyai kiuch, uu dai dau tu va thyc hign thain tra, ca'p uu dai dau tu cho cdc dy an nhanh chong.
- Tao dieu kign thuan Igi cho cac dy dn xay dyng ke't ca'u hg tang, cdc DN nho vd vira dugc vay von u u dai tir ngan hang theo tid'n dg a i a dy an.
- Cac huygn, thanh phd^ thi xa chu dpng danh mOt phan ngan sdch a i a dia phuong dd' dau tu xay dung cdng trinh hg tang ngodi hang rao cym cdng
nghiep. W
Tai lieu tham khdo:
1. Bdo cdo ket qud hogt dong kmh doanh cua 19 cdng ty tgi KCN Song Cong, tinh Thdi Nguyen (2009-2011);
2. Phgm Thi ij? (2012), "Nghiin cdu cdc gidi phdp phdt triin DN nho vd vda tren dja bdn thdnh phd Thdi Nguyen" Ludn van thac si kinh te, Tiudng Sai hoc Kinh tivd Qudn tn kinh doanh - Bgl hgc Thdi Nguyin;
3. Cuc Thong ki tinh Thdi Nguyen, Nien gidm thong ki ndm 2011;
4.ht^y/wwvf.bqlkcnthainguyen.gov.vn.
