TAI CHINH DOANH NGHIEP ( So 3(56) - 2008
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Ndng cao hieu qua sir dung von kinh doanh
CUA CAC DOANH NGHIEP CHE BIEN THUY SAN BINH DINH
C
ic chi tieu phan anh hieu qua sir dung tdng vdn kinh doanh eiia doanh nghiep d Binh Dinh nhu sire sin xuat, sire sinh Igi binh quan deu thap va cd xu hudng giam. Binh quan.mot ddng vdn dau tu eiia cac doanh nghiep trong nim 2006 tao ra dugc 5,433 ddng doanh thu. v i mot ddng vdn kinh doanh binh quan chi tao ra dugc 0.0415 ddng Igi nhuan. Ve sire sin xuat, chi cd Cong ty Cd phan Thuy sin Binh Dinh cd xu hudng tang; nhung ve suit sinh Igi chi cd Cong ty CP ddng lanh Quy Nbon cd xu hudng tang con tat e i cic doanh nghiep edn lai deu cdxu hudng giam (Bing 1).
Bang 1: Siic sinh loi cua tong von kinh doanh cua cac doanh nghiep che bien thuy san
Doanh nghiep 1. Cong ty thi/c pham XNK Lam San 2. C6ngtyCHIPHY(56ng l9nh Quy Nhcn 3. Cong ty CHI PHY thuy Scin HoSi Nhan 4. Cong ty CHI PHY thuy
san Binh Djnh loan nganh che bien thuy san Binh Djnh
2004 0,0241
0,0407 0,0350 (0,0944) 0,0043
2005 0,0330 0,0626 0,0347 0,1259 0,0576
2006 0,0297 0,1008 0,0273 0,0297 0,0415
Chenh lech 06/05 Tuy?t doi (0,0033) 0,0382 (0,0074) (0,0962) (0,0161)
Taong a6i(%) (10,06)
60,32 (21,33) (76,19 (27,97)
Ngudn: Phong ke toan cac doanh nghiep - Ve hieu qui sir dung vdn cd dinh, qua phan tich so lieu eiia cic doanh nghiep cho thay^ nam 2006 sire sin xuat eiia TSCD ciia hau het cic doanh nghiep deu tang so vdi nam 2005, dan tdi chi sd trung binh nginh tang hon so vdi nim trude 11,18%. Tuy nhien sire sinh Igi ciia tii sin cd dinh ciia nhieu doanh nghiep lai giam manh dan den sire sinh Igi eiia TSCD binh quan nganh lai giam (Bang2).
Bang 2: Sire sinh loi ciia tai san co djnh ciia cac doanh nghiep che bien thuy sap
Cac bing sd lieu cho thay, nam 2006^, binh quan mot ddng von dau tu vao tai sin eo dinh tao ra dugc 21.87 ddng doanh thu nhung chi tao ra dirge 0.1669 ddng igi nhuan (giam 14,29% so
Ths. D6 Huy4n Trang - Dai hoc Quy Nhan
Doanh nghiep
1. Cong tythtjc pham XNK Lam San 2. Cong ty CHI PHY 36ng lanh Quy Nhan 3. Cong ty CHI PHY thuy san Hoai Nhan 4. Cong ty CHI PHY thuy
san Binh Dinh Toan nganh che bien thuy san Binh Binh
2004
0,0584 0,1578
0,1385 (0,2359)
0,0129 2005
0,0939 0,2948
0,1477 0,3352 0,1947
2006
0,1044 0,4918
0,1456 0,0870 0,1669
Chenh lech 06/05 Tuy?t doi
0,0105 0,1970
(0,0021) (0,2482) (0,0278)
Tuang ddi{%) 11,18 66,82
(1.42) (74,05) (14,29)
Nguon: Phdng ke toan cac doanh nghiep vdi nam 2005) • • "'
- Ve hieu qua sir dung vdn luu ddng ta thay cac doanh nghiep che bien thuy san Binh Dinh sir dung vdn luu ddng ed hieu qua khdng dn dinh, hieu qua sir dung vdn luu ddng ed xu hudng giim silt rd ret qua tiing nam (Bing 3 v i Bing 4), do do da anh hudng klidng nhd den hieu qui sir dung vdn kinh doanh, tir d d l a m inb hudng den hieu qua boat ddng sin xuat, kinh doanh ciia doanh nghiep. Vi vay, cac doanh nghiep che bien thuy sin Binh Dinh can ed bien phap nang cao hieu qua sir dung vdn luu dgng trong nhirng nam tdi.
Bang 3: Sire sinh jgi ciia von luu dong cua cac doanh nghiep che bien thuy san
Doanh nghiep 1. Cong ty thuc pham XNK Lam San 2. Cong ty CHI PHY (Jong lanh Quy Nhan 3. Cong ty CHI PHY thuy san Hoai Nhan 4.C6ngtyCHIPHYthuy
san Binh Dinh Toan nganh che bien thuy san Binh Djnh
2004
0,0469 0,1005 0,0667 (0,1735)
0,0085 2005
0,0607 0,1537 0,0665 0,2224
0,1116 2006
0,0508 0,1896 0,0470 0,0496
0,0719
Chenh lech 06/05 Tuyet d6i (0,0099) 0,0359 (0,0195) (0,1728)
(0,0396)
Ti/dng a6i(%) (16,23)
23,33 (29,33) (77,68)
(35,53)
Nguon: Phong ke toan cac doanh nghiep
24> Tap chi nghien cCru Tai chinh ke' toan
\_^d^3(j6h^20()8~^ TAI CHINH DOANH NGHIEP
Bang 4: Toe do luan chuyen v6n luu dong cua cac doanh nghiep che biln thuy san
Doanh nghiep 1. Cong ty thi/c pham XNK Lam Scrn 2. Cong ty CHI PHY dong l?nh Quy Nhcrn 3. Cong ty CHI PHY thuy san Hoai Nhcrn 4. Cong ty CHI PHY Ihuy
san BinhOjnh Toan nginh che blen thuy san Binh Djnh
2004
24,2138 44.2287 31.4593 65.3640
34,0019 2005
28,3082 27,1671 29,1334 57,8705
31,9413 2006
34,4203 45,6265 37.8015 40,8381
38,1915
Chenh l?ch 06/05 Tuy?l doi
6,1121 18,4594
8,6681 (17,0324)
6,2503
Tuong a6i(%;
21,59 67,95 29,75 (29,43)
19,57
Nguon: Phdng k§ toan cac doanh nghiep Qua bing 4. ta thay chi ed Cong ty CP thuy sin Binh Dinh la da giim dugc sd ngiy eiia mot vong luan chuyen vdn luu ddng, edn cic doanh nghiep khic deu tang tuong ddi cao.
- Ve hieu qui sir dung vdn chii sd hiru. Cd the noi rang. Igi nhuan li muc tieu eiia doanh nghiep vi ddng thdi eiing li he qua ciia cic quyet dinh quan tri, the hien hieu qua kinh doanh ciia doanh nghiep, li mot cin eir quan trong de cae nhi hoach dinh dua ra cic quyet dinh trong tuong lai. Tir trude den nay. tieu chuan phd bien nhat m i ngudi ta thudng diing de dinh gii tinh hinh hoat ddng tai chinh cua cic doanh nghiep la Suat sinh idi ciia vdn chu so hiru. Ty sd niy do ludng mirc Igi nhuan tren mire dau tueiiacic chii sd hiiu. Cae nha dau tu rat quan tam den ty sd niy ciia doanh nghiep.
bdi day li khi ning thu nhap ma hg ed the nhan dirge khi dat vdn vio doanh nghiep. nd do ludng tien Idi eiia moi ddng vdn bo ra.
Bang 5: He so doanh Igi von chii sd huu ciia cac doanh nghiep che bien thuy san
Doanh nghiep
1, Congty thi/c pham XNK Lam Son 2. Cong ty CHI PHY dong l?nh Quy Nhan 3. Cong ty CHI PHY thuy sin Hoai Nhan 4. Cong ly CHI PHY thuy
san Binh Ojnh Toin nganh che bien thuy san Binh Djnh
2004
0,1008
0 , 0 7 8 6
0,1488
(1.5729)
0 , 0 1 6 9 2005
0 . 1 5 6 3
0 , 1 2 4 8
0 , 1 5 9 3
1.0854
0 , 2 3 1 3 2006
0 , 1 5 9 5 0,1921 0 , 1 3 8 5
0,1767
0 , 1 6 8 3
Chenh l?ch 06/05 Tuyel doi
0 , 0 0 3 2 0,0573 (0,0208) (0,9087)
(0.0630)
Tuong doil"'-,
53,93 (13,06) (83,72) (27,23)
Ngudn: Phdng k§ toan cac DN
Nhin chung. doanh Igi vdn ehii sd hti-u cua cic doanh nghiep chi bien thuy sin ciia Binh Djnh khdng cao vi da sd ed xu hudng giam.
Nam 2006 mot ddng vdn chii sd hiru tao ra dugc 0.1683 ddng Igi nhuan giam 27.23% so vdi nani trudc. dac biet cd doanh nghiep giam den 83,72%. Day la dieu dang lo ngai cho tinh hinh phat trien ciia cac doanh nghiep che bien thuy sin Binh Dinh trong thdi gian tdi. die biet trong bdi canh Viet Nam thue hien nhirng cam ket trong ITnh vuc Che bien hai sin khi gia nhap td chire Thuong mai the gidi.
Di tim nguyen nhan
Tinh hinh sir dung von kem hieu qua ciia cac doanh nghiep CBTS Binh Dinh trong thoi gian qua la do cac nguyen nhan co" ban sau:
Mot Id, tinh trang khan hiem nguyen lieu lim giam silt nang lire che bien eiia doanh nghiep.
Mae dii da ed mgt sd doanh nghiep khic phuc bang each nhap nguyen lieu nude ngoii nhung do khdng cd kinh nghiem nen ngudn nguyen lieu nhap eiing khdng dii tieu chuan xuit khau (du lugng khang sinh) dan den phia nhap khau nhieu lap "truy xuat"" thua Id, ddng loat lam canh khon ddn.
Hai Id, chat krgng nguyen lieu khong dam bao che bien xuat khau. Cae doanh nghiep deu thu mua nguyen lieu thdng qua cac dau nau, chap nhan mua di ban lai nen khdng dim bio chat lugng vi khau bio quin ciia cac chii thu mua tu nhan khdng tdt do khdng cd thiet bj bio quan hien dai.
Ba Id, cac doanh nghiep chua quan tam dau tu ddi mdi thiet bj edng nghe, xiie tien thuong mai tim dau ra cho cic sin pham mdi... nen khdng dim di vio san xuat cae mat hang mdi ma mdi chi dimg lai d viec sin xuat cac sin pham truyen thong nhu tdm ddng lanh block, tdm ddng lanh rdi. ea ngir dai duong nguyen con. ea ngir phi le xong khdi. Trong khi dd. nhu cau thirc pham che bien san ngiy mot tang cao vdi cic nhu cau da dang mat hing.
Mdtsdgiai phap
Thir nhat, Ndng cao chat luang vd dam bao nguon nguyen lieu dau vdo. De thue hien giai phap niy. doanh nghiep can lien ket vdi cae tau ei cua ngu dan theo hudng tan dijng cic tiu ci Idn ed khoang chira rong cua ngir dan. ket hgp vdi sir dau tu cong nghe. ky thuat bao quan lir cac doanh nghiep. Mudn lim dirge nhu vay. doanh
Tap chT nghien cCru Tai chinh ke' toan <^5
TAI CHINH DOANH NGHIEP ( So 3(56) - 2008 )
nghiep can dam bao thu mua toan bd sd hai san khai thac dugc tir cac tau nay, ngu dan can dam bio bio quin nguyen lieu diing quy trinh va cung cip dii sd lugng cam ket. Tuong tu nhu vay, doanh nghiep ciing nen lien ket vdi cac hd nudi trdng thuy sin nham giiip hg tang vdn dau tu cho ky thuat nudi trdng, thude phdng dich benh, de cd the ting nang suat nudi trdng, tir dd lugng nguyen lieu cung cap cho doanh nghiep se dn dinh hon, dam bao hon ve chat lugng vi cd the ting ve mat sd lugng. Nhu vay, ngu dan va cac hd nudi trdng thuy san se khdng edn lo ngai ve thi trudng tieu thu, edn doanh nghiep se an tam ve chat lugng nguyen lieu.
Thir hai, Phat trien da dang mat hdng san xuat. Thue pham thuy san la mgt thirc pham tdt, giau chat dam, chdng dugc cac benh tim mach, vi vay nhu cau tieu diing se ngay cang tang, die biet li tai cic nude phat trien. Theo du bio cua FAO, den nim 2010 nhu cau tieu dimg thuy sin se tang len 20%) so vdi nam 1991 -1993 vdi mirc ting binh quan 3,8%)/nam.
Chinh vi vay, de ed the gdp phan dap img nhu cau ci thue pham cua ngudi tieu dimg toan the gidi, ddng thdi md rgng thi trudng tieu thu, cac doanh nghiep che bien hai san Binh Dinh can nghien ciru, trien khai che bien cac mat hing mdi. Cu the, can ting sd lugng mat hang vi chat lugng eiia timg chiing loai dang ed mat tren thi trudng, tap trung vao nhirng mat hang chit lugng cao, mau ma dep nhim tu lam mdi chinh minh va thoi man xu hudng tieu diing ngiy cang cao ciia khich hang. Viec ting sd lugng, chat lugng cic mat hang sin xuat ra ngoai viec dam bao thoi man thi trudng xuat khau edn can phai quan tam dung mire den thi trudng noi dia.
Thir ba, dau tu doi mdi cong nghe. Xa hdi cdng nghiep hien nay vdi mirc sdng ngiy cang tang da thay ddi sd thich, thi hieu, nhu ciu ciia ngudi tieu diing, cic van de an toan ve sinh thuc pham, chat lugng, mau ma, chiing loai... cua cic sin pham thuc pham che bien, trong dd cd mat hing thuy san da trd thanh nhirng dieu kien can thiet de cd the thoi man nhu cau ciia ngudi tieu diin^. Vi vay, de trinh tut hau, cic doanh nghiep can img dung cic edng nghe che bi^n tao ra cic san pham mi hien nay thi trudng dang ua
chuong, theo hai hudng:
- Can dau tu cac thiet bi cap ddng dang IQF (dang rdi). Hien nay, cac doanh nghiep van edn sir dung kha nhieu cic thiet bi cap ddng tiep xiic va cap ddng dang Blast (chiem 85,2%o trong tdng sd thiet bi cua cac doanh nghiep), cd mgt nira so doanh nghiep chua he dugc trang bj cac thiet bi cap ddng dang IQF. Do vay, trong thdi gian tdi, cae doanh nghiep cd the dau tu theo hudng tang dan cac thiet bi cap ddng dang IQF, giam bdt nhung khdng phai la xoa bd hoan toan cac thiet bj cap ddng dang khac. Sd di can tien hanh nhu vay li vi vdn dau tu cho phat trien ciia cac doanh nghiep khdng de dang buy dgng nhieu ngay dugc, hon niia khdng phai thi trudng nao ciing co nhu cau chi dimg hang thuy san che bien cap ddng dang IQF. Ngoai ra, de cd the tham nhap thi trudng ndi dia thdng qua viec ban hang tai cac sieu thi, can dau tu cdng nghe che bien cac mat hing nau ngay an lien, cdng nghe che bien cac loaiddbdp.
- Ddi mdi cdng nghe theo xu hudng phan dau tat ca cac doanh nghiep che bien thuy san toi thieu deu dat dugc tieu chuan chat lugng HACCP (Hazard Analysis and Critical Control Point), day la he thdng quan ly chat lugng mang tinh phdng ngira nham dam bao an toan thuc pham thdng qua viec xac dinh, phan tich cac moi
nguy va thuc hien cac bien phap kiem soat tai cac diem kiem soat trgng ydu. HACCP rk cin thik ddi vdi cac doanh nghiep che bien thuc pham noi chung va cac doanh nghiep che bien thuy san noi rieng vi nguyen lieu thuy san cd dac thii rieng nen khdng the tieu chuan boa dugc, do dd phai cd tieu chuan ddi vdi san pham thuy san che biln, ban nii-a da la thuc j)ham thi vin d6 ve sinh an toan thirc pham la rat quan trgng. Mat khac, hien naj^
cic thi trudng tieu thu san phim thuy san chi bien Idn nhit thi gidi nhu Chau Au va Bic My, nhirng thi trudng truyin thdng ciia hang thuy san Viet Narn, deu yeu ciu cac san phim thuy san nhap khau phai cd chimg nhan dat tieu ehuin HACCP; ben canh dd WTO ciing dang thi hanh Hi|p dinh vl Ap dung cac Bien phap Ve sinh va Kiem dich cung nhu Cac rao can Ky thuat tron^
Thuong mai. Vi vay, dat dugc tieu ehuin chat lugng HACCP se giiip cho san phim cua cac (Xem tiep trang 36)
(26 Tap chi nghien cCru Tai chinh ke' toan
TAI CHINH DOANH NGHIEP ( So 3(56) - 2008 )
thirc:
V, = P(l+i)(D A)/D
V^ : gia tri dieu chinh cua tii sin
P: Gii mua tai sin ghi tren sd sich ke toin(
nguyen gii tii sin)
1 : Lai suit giri tiet kiem trung binh tir thdi diem mua tai sin den thdi diem dinh gii gii tri tai sin.
D : thdi gian khau hao cua tai sin A : Thdi gian sir dung cua tii sin
Trude khi sir dung ,edng thiic tren, edng ty dinh gii phii thdng nhat vdi DN cd phan hda ve lai suit sir dung, de vira dam bao tinh hgp ly eiia lai suit, vira dam bio gii tri tii sin khdng bi diy len qui cao vi DN cd the chap nhan dugc.
Phuong phap chiet khau dong tien
Thir nhat, ddi vdi phuong phip chiet khiu ddng tien: de dim bao cho gia tri DN cd phan hda dugc xic dinh d mire do hgp ly nhat, ddi hdi cdng ty dinh gii phai dua ra dugc mirc do tieu chuan ve gii phi dich vu theo phuongphip niy vdi mire do hgp ly ed the. Bdi vi thue te de gii tri tinh theo phuong phip niy ngay cang hgp ly khi ma cic cin eir dau vio nhu riii ro, tang trudng, ddn^ tien, do Idn khoang thdi gian ting trudng, do dn dinh tang trudng... phii ed nhung can cii va ed rat nhieu phuong in xiy ra, vi mdi mot phuong in dd cho ra mot gii tri DN khic nhau.
Vay chi khi chi phi dinh gii DN d mire bao nhieu thi edng sire nhan vien tu van bd ra cho gii tri DN d mirc do dd.
Thir hai, edng ty dinh gia ngay tir bay gid nen xay dijng mot eo so so lieu thdng ke, xiy dung bd quy trinh chuan de cic nhan vien tu vin ip dung thdng nhat trong viec di tim va phan tich dii lieu. Vi du: tinh riii ro thi ap dung md binh nio: md hinh dinh gia vdn tii sin, md hinh gii chenh lech, md hinh da nhan td, trong cic md hinh dd thi tinh ty suit phi riii ro nhu the nio, ed dua riii vo qude gia vio khdng, phu phi riii ro tinh nhu the nio, he sd beta dugc tinh theo do lech chuan eiia riii ro hay theo hiep phuong sai chuan... Xay dung cac each tinh tren thinh edng thirc chuan, ed bieu mau phii hgp de vira thuan tien cho edng tie dao tao nhan vien mdi^
vira tao dugc sir tin tudng hon cho DN dugc cd phan hda khi dimg trude rat nhieu su lira ebon. /.
Ndng cao hieu qua sit dung von kinh doanh ...
' ' '•' (Tie'p theo trang 26)
bien phap Ve sinh va Kiem dich ciing nhu Cac rao can Ky thuat trgng Thuong mai. Vi vay, dat dugc tieu chuan chat lugng HACCP se giup cho sin pham cua cic doanh nghiep xam nhap cic thi trudng mdi, dap iing yeu cau bao ve siic khoe cua ngudi tieu dimg, tao dugc uy tin vdi khich hing, nang cao vi the canh tranh ciia sin pham vi sdm boa nhap vdi tieu chuan chung cua thuc pham che bien theo hiep dinh ciia cac td chiic toan cau.
Tai lieu tham khao:
1. Nguyen Tin Binh (2004), "Phan tich boat ddng doanh nghiep", NXB Thdng ke.
2. Bd Thuy sin (2002), "Bao eio hdi thao nganh thuy sin vdi viec Viet Nam gia nhap WTO".
3. Bd thuy sin (2005), "Sd lieu thdng ke thuy san 2001 -2003", NXB Thdng ke, Ha Ndi.
4. PGS. TS. Nguyen Van Cdng (2005), "Chuyen khio ve Bao cao tai chinh va lap, dge, kiem tra, phan tich Bio eio tai chinh", NXB Tii chinh, Ha Ndi.
5. Cue thdng ke Binh Dinh (2004), "Nien giam thdng ke 2003". . , ^ „•
7. TS. Vd Van Nhi - TS. Doan Ngoc Qui - Ths.
Ly Thi Bich Chau (2001), "Hudng dan lap - doc - phan tich bao cao tai chinh va bao cao kl toan quin tri", NXB Thdng ke.
10. PGS. TS.^ Hi Xuan Thdng (2004), "Thuy sin nginh kinh tl mui nhgn", NXB Ndng nghiep. Ha Ndi.
11. Tap chi Thuy sin.
12. Website http://w\vw.fistenet.gov.vn
36> Tap chi nghien cCfu Tdi chinh ke todn
