NGHIEN cdu-TRAO odl
cdng khai va minh bach.
- Tmng thuc dot vdi cac ban hang, vdi ngudi tieu dung, giu chu
"tin" trong kinh doanh. Trong nen kinh te thi trudng, lam an trung thi/c vdi ban hang va giQ dupc chQ "tin"
vdi ngudi tieu dung dd la eai "chia khoa" quan trpng de eae nha DN md rdng dupc quan he vdi khaeh hang va thu hut dupe ddng dao ngudi tieu dung ve phia minh. Mdt nha DN ed the nhanh chdng bj pha san ne'u til danh mat ehu "tin" trong kinh doanh.
- Phan dau dua DN cua minh phat trien di theo con dudng dmh hudng xa hqi chu nghla. Cac DN d nudc ta hien nay du thudc thanh phan kinh te nao eung deu la nhQng te bao kinh te nam trong chinh the thdng nha't cua nen kinh te quoc dan.
Con dudng dUa nen kinh te nude ta tien len van minh, hien dai la con dudng phat then di theo dmh hudng XHCN, khdng the cd con dUdng nao khac. VI vay pha'n da'u dua xf nghiep phat then di theo con dudng dmh hudng xa hpi chii nghTa khdng ehi la mue tieu rieng vdi tQng DN ma edn la su ddng gdp quan trpng vao muc tieu ehung ctia ca da't nude.
- TQng nha DN phai thudng xuyen hoc tap, ren luyen nang cao nang luc to chQe quan ly kinh doanh va chap hanh dung luat phap. Nha nudc phai quan tam viec giao dtjc dao dUe kinh doanh cho cae nha DN bang nhieu bien phap nhU: Md Idp dao tao boi dudng, neu gUPng ngudi td't viec td't, kiem tra giam sat va cd hinh thQc ky luat thieh dang vdi nha DN khdng thuc hien dung luat phap trong kinh doanh. Ci nude ta hien nay, trong dpi ngu eac nha DN thupc cac thanh phan kinh te, khdng phai tat ca deu da cd dao dQc kinh doanh xa hdi chu nghTa.
VI v$y viec giao due va tu ren luyen dao dQc kinh doanh lanh manh - dao dQc kinh doanh xa hdi chu nghTa vdi cac nha DN la can thiet, phai lam mpt each ed ke hpach, bai ban va thudng xuyen •
ThQ ntia't, la mot nudc dang phat then, mQc thu nhap cdn tha'p nen ben canh viec phat then cac sieu thi Idn thi cac sieu thi nho, sieu thi cd quy md vQa phai dat tai nhieu noi gan vdi eae khu ddng dan cu la mpt giai phap hQu ieh. Theo bao cao cua Chinh phu (nhiem ky 2002 - 2007) ve nhung ehi tieu thuc hien trong nam 2006, thu nhap binh quan dau ngudi la 723USD/nam (mue tieu den cuoi 2008 la 960USD/nam) thi sue mua
vdi tam voc ciia ngudi Viet Nam.
ThQ tu, nhan vien sieu thi phai phuc vu theo each chuyen nghiep, nhung cung khdng the tach rdi yeu td van hoa truyen thdng ve ngon ngu, cii chl, giao tiep ung xu ciia ngudi Viet.
Ket qua dieu tra ciia Hoi Tieu chuan va Bao ve nguoi tieu diing Viet Nam (Vinastas) vao thang 10/2007 cho thay hon 70% ngudi tieu dung Viet Nam ehua hai long ve djch vu hau mai va hau he't ngudi tieu dung
Th.S VO VAN HUNG
eua ngudi dan eon han ehe. Mae du dupe danh gia la thj trudng ban le hap dah nha't the gidi thdi diem hien tai nhung dd chi la ve tdc dp phat trien cua thi trudng (khoang 20%/nam) chu xet ve quy md thi van con rat khiem td'n - Udc doanh thu ban le dat khoang 45,2 ty USD/nam (2007).
ThQ hai, phai tap trung quan tam nhieu vao "thupng de" la cac ba ndi trp, dd la cac mat hang gan lien vdi thdi quen sinh hoat hang ngay cua ngudi dan chu yeu la cac hang thuc pham va nhu yeu pham. Thuc te eho thay, cac tap doan Idn nudc ngoai to ra vupt trdi vdi nhung mat hang nhu dd dien, dien tQ, quan ao, tui xach, giay dep... NK tQ khap noi tren the gidi thi cac cQa hang ndi dja nen ehu trpng de'n nhdm hang thQe pham tuoi sdng va thQe ud'ng.
ThQ ba. sap xep hang hda theo hudng don gian va tien dung nhat cho khach hang trong viee chpn lua, mua hang thay vi nhOng ddng hang hda khdng lo eua cac tap doan ban le nudc ngoai. Cac ke hang, gia dd hang, xe day hang,... phai phu hpp
khdng hai Idng vdi thai dp cua ngudi ban hang.
Khi khach hang khieu nai vdi DN ve viec mua phai hang gia thi eo 31 % khdng dupc giai quyet, 49% dupc DN cho doi lai hang, 20% khong dupc giai quyet dut khoat de day dua keo dai.
Chuyen bao hanh "hanh" khach hang eung la chuyen khdng hie'm thay vdi 94% khach hang yeu cau bao hanh, chi cd 8% DN chu dao, 36% DN khdng chm trach nhiem bao hanh.
Ve thai dp giai quye't ciia nhan vien, chl cd 24% vui ve, 42% khd chiu va 34% khdng to thai dp. Ngoai ra nhieu nhan vien ban hang cdn td thai dp thach thQe, gay Qe che khien ngQdi tieu dung nan long va bo cupc kien cao.
ThQ nam, cac sieu thi ban le ndi dia can cd su lien ket chat ehe giua nha phan phdi vdi nha san xuat.
NhQng yeu cau ve chat lUpng, mau ma san pham eung can dupe thue hien theo hudng tien dung nhat doi voi tap quan sinh hoat cua ngudi dan.
Hang hoa cua eac nha san xuat (Xem tiep trang 11)
THUONG MAI S6 9/2009 I 7
NGHllN cdo TRAO Ddl
kiem toan bao cao tai chinh va kiem toan tuan thu, KTNN da gdp phan lam giam cac khoan chi tieu khdng diing che dp, vu'dt dinh mufc quy dinh ddi vdi cac cd quan siif dting tien va tai san cdng, lang thu cho NSNN ddng thdi kie'n nghi vdi cac ddn vi du'dc kiem toan khac phuc nhQng tdn tai trong cdng tac quan ly va suf dtjng NSNN, nang cao cha't lu'dng va hieu li/c boat dpng ciia cac cd quan Nha nu'dc.
KTNN ddng gdp vao viec day nhanh tie'n tnnh cdng khai minh bach trong ITnh vt/c tai chinh. Thdng qua boat dpng kiem toan da nang cao nang iQc can bp, ky nang quan ly tai chinh cdng. KTNN cung tham gia y kie'n vdi cac cd quan soan thao van ban quy pham phap luat ctia Nha nirdc trong viec xay di/ng va hoan thien chinh sach, che' dp, va cac van ban quan ly cd lien quan.
NhU'vay, KTNN da gdp phan thuc day qua trinh cai each tai
chinh cdng; ddi mdi cd che phan cap quan ly tai chinh va ngan sach, bao dam tinh thd'ng nha't ctia he thdng tai chinh qudc gia va vai trd chi dao cua ngan sach Trung u'dng; ddng thdi phat huy tinh chu ddng, sang tao va trach nhiem ciia dia phu'dng va cac nganh trong viec dieu hanh tai chinh va ngan sach, bao dam quyen quye't djnh ngan sach dia phirdng cua Hpi ddng nhan dan cac cap, tao dieu kien cho chinh quyen dia phiTdng chu dpng xQ ly cac cdng viec d dia phu'dng;
quyen quye't dinh ctia cac Bd ban, nganh ve phan bd ngan sach cho cac ddn vi trirc thupc, quyen chii ddng cua cac ddn vi sQ' dung ngan sach trong pham vi dir toan du'dc duyet phu hdp vdi che dp, chinh sach; tap trung vao kiem soat dau ra, chat lu'dng chi tieu theo muc ticu cua cd quan nha nu'dc. Qua nhieu nam kicm toan, KTNN da phat hicn tang thu vao NSNN hang chtic nghin ty ddng; giam chi cho
NSNN cung nhU phat hien lang phi, tham nhung hang chiic nghin ty ddng la rat quan trpng, nhu'ng chu'a hdn la muc dich cao nhat; ma hdn the nQa, vdi y nghia quan trpng la KTNN da thirc hien vi tri chQc nang trong he thdng kicm tra, kicm soat va giam sat cua cd quan quyen lire Nha nUdc, gdp phan xac lap trat tt/, ky CU'dng, ngan chan hanh vi vi pham phap luat trong quan ly kinh te cd hieu qua.
KTNN da khang dinh dupc vai trd va vi tri la cdng cti quan ly, kiem tra, giam sat quan trpng khdng the thie'u cua Nha nUdc trong quan ly, sQ dung ngan sach, tien, tai san cua Nha nUdc, gdp phan tiet kicm, chdng tham nhung, that thoat, lang phi, phat hien va ngan chan hanh vi vi pham phap luat, nang cao hieu qua sQ dting ngan sach, tien va lai san Nha nUdc, bao dam tinh minh bach va cong khai trong quan ly kinh te, quan ly nen tai chinh cdng •
LAM Gi DE...
(Tiep theo trang 7) cung cap cho cac he thd'ng cQa hang ban le can ludn dam bao dQng tieu chuan da quy dmh san. Ngupc lai, cac nha phan phdi cung can cogang giQ gia ca d'n dmh, ke ca nhQng lue thj trudng cd nhQng bien dpng bat thudng. Oieu nay tao sU de dang cho ca hai ben tinh toan ehien lupc san xua't kinh doanh cua minh va lam tang them niem tin trong qua trinh hpp tac giQa mpt ben la cung Qng hang hda va ben tieu thu hang hda.
ThQ sau, cac DN npi dja phai tang cudng lien ket vdi nhau nham tao dieu kien thuan Ipi trong kinh doanh.
Phan phdi hien dai thdng qua he
thd'ng sieu thi ddi hdi mdt he thd'ng hau can chuyen nghiep. Trong khi dd, d cac sieu thj eua Viet Nam, ed tdi 40% hang hda trong cac sieu thj Viet hien nay ehu yeu la "chd ngudi ta mang de'n ban eho dai ly hoae ehd ngudi ta dua vao quay cho minh ban", nen khdng the eanh tranh dupe ve gia vdi sieu thj ngoai. Vi the, eac DN ban le Viet Nam can lien ke't vdi nhau de thanh lap eac trung tam cung Qng.
Day la budc di quan trpng trong viec chiem ITnh thj phan. VQa qua, mpt trung tam vdi quy mo Idn da dupc thanh lap va di vao hoat dpng: dd la Cty Dau tu va Phat then he thd'ng phan phdi Viet Nam (VDA) - dupe thanh lap tren cd sd hpp tae cua 4 dai gia ban le Viet la: TCty ThUPng mai Ha Ndi (Hapro), TCty Thuong mai Sai
Gdn (Satra), Lien hiep HTX thuong mai va djch vu sai gdn (Saigon Co.op) va Cty CO phan tap doan Phu Thai.
ThQ bay, viee bai trf, bay ban, gid md eua va ddng cua cung phai phu hop vdi thdi gian bieu ctia ngudi dan Viet Nam.
Tdm lai, de eanh tranh, cae sieu thj ban le npi dja phai cd sU thay doi toan dien, trong dd dae biet quan trpng la quy md, hinh thQc hoat dpng phai phu hpp vdi dac diem kinh te, van hoa, tap quan cua ngudi dan Viet Nam. Vdi ldi the "san nha", am hieu thj trudng hdn, cd mdi quan he mat thie't vdi ngUdi san xuat trong nude,... eae sieu thj ban le ndi dja cd cP sd de gianh thang lpi trong cupc canh tranh dupe cho la
"khdng can sue" - ldi the ma cac sieu th| ngoai khdng ed •
THUONG MAI So 9/2003 I 11