TAP CHi Y HQC VIET NAM TAP 456 - THANG 7 - SO 1 - 2017 ngddi hpc dai hpc thi co kien thiTc diing ve nhan
biet benh tay chan mieng gap 2,40, 95% CI (1,06 - 5,42) lan so vdi nhu'ng ngu'di hpc trung hpc pho thong trd xuong, p<0,05. Tu'dng td, nghien cu'u ciia Pham Thanh Binh (2013) tai 6 tinh/thanh pho Thai Binh, Lao Cai, Thanh Hoa, Kon Tum, thanh pho Ho Chi Minh, Tra Vinh, trinh dp hpc van co tu'dng quan ty le thuan vdi ty le ngu'di co kien thiTc dung tay chan mieng, trinh do hpc van cang cao cang co ty Ie hieu biet dung v§ tinh chat ciia benh tay chan mieng cang nhieu [2]. Vi vay trong truyen thong giao due sii'c khde can ldu y tap trung vao nhiJng ngu'di cd trinh dp hpe van cdn thap.
Nhin Chung, trong nghien ciTu eua chung toi CO den 65,9% than nhan benh nhi hieu biet chda day du ve nhan biet benh tay chan mieng, 40,0% than nhan benh nhi hieu biet chu'a day dii ve cham soc tre benh tay chan mieng va 74,4%
than nhan benh nhi hieu biet chda day dii ve phong benh tay chan mieng. Vdi nhu'ng ket qua nhd tren, de phong benli tay chan mieng trong cpng dong khuyen cao ran phai tiep tyc cting co kien thuTc cho ngu'di dan.
V. KET LUjOkN
Ty le than nhan benh nhi co kien thiTc dung ve nhan biet benh tay chan mieng (34,1%), kien thiTc diing ve cham sdc tre bj tay chan mieng (60,0%), kien thufc diing ve phdng benh tay Chan mieng (25,6%). Nhu'ng ngu'di hpe dai hpe
thi CO kien thiTe diing ve nhan biet benh tay chan mieng gap 2,40, 95% CI (1,06 - 5,42) lan so vdi nhij'ng ngu'di hpc trung hpc pho thong trd xuong, p<0,05. Nhu'ng ngu'di dirdi 30 tuoi thi ed kien thiTc dung ve phong benh tay chan mieng gap 2,09, 95% CI (1,14 - ' 3 , 8 0 ) lan so vdi nhu'ng ngu'di tir 35 tuoi trd len, p<0,05.
TAI L1|U T H A M KHAO
1. Benh vien quan Binh Thanh (2012), Bao cao ea benh tay chan mieng nam 2010, 2011.
2. Pliam Thanh Binh, Vu Thj Minh Hanh (2013),
"Cae yeu to anh hUdng deii thai do, hanh vi thu'c hanh ciia nhom cham soc tre dUdi 5 tuoi va giai phap truySn thong". So 9 (879), tr.|l-54^
3. Huynh Kieu Chinh^ Nguyen Do Nguyen (2014), "Kien thu'c, thai do, thUc hanh phong chdng benh tay chan mieng ciia ba me co con dddi 5 tuoi ta'i huyen Du'dng Minh Chau, tinh Tay Ninh nam 20i3". Tap chi Yhoc thanh phd Ho ChiMlnh, Tapis, So6,tr.266-270'. ^ ^ 4. Tran Ngpc Hu'u (_2012), "Oac diem dich te hoc
benh tay chan mieng d 20 tinh thanh phia Nam Viet Nam giai doan 2005-2011". Tap ehi Y hoc thanh pho Ho Chi Minh, Tap 16, So 3, tr.19-23.
5. Sd Y te thanh pho Ho Cht Minh (2011), Bao cao cong tae y te thanh phd Ho ChiMlnh nam 2011.
o. Bill The ThiTc (2013), Khao sat kiih thut, thuC hanh we benh tay chan mieng^ cua ba me, Ky yeu cac de tai nghien ciTu khoa hoc cua he tmyen thong giao due su'c khoe nam 2013, Ha Noi, tr.40-47.
/ . Charoencholqianit R., Pumpaibool T. (2013),
"Knowledge attitude and prevenljve behaviors towards hand foot and mouth disease among caregivers of children under five years old in Bangtok, Thailand". J Heaidi Res, 27 (5), pp.281-286.
MOT SO KET QUA KINH DOANH THEO CAC KENH PHAN PHOI CtiA CONG TY T R A C H NHIEM HU'U HAN M O T T H A N H VIEN
DU-aC PHAM BALI GIAI DOAN 2 0 1 3 - 2015
TOM TAT
Nghien eiTu sir dung phu'dng phap hoi eiTu mo ta so lieu nham phan tfch mot so ket qua kinh doanh eiia cong ly Bali trong giai doan 2013 - 2015^ Ket qua cho thay rang trong giai doan nay, doanh so mua_va ban hang cua cong ty tang kha nhanh, dae biet tang nhanh trong nam 2015 nhdng Ipi nhuan thuan thi cdn ' Tru'dng Dai hoc Dddc Ha Noi
^Cong ty TNHH Dddc pham 1 IP
^Van phong Chinh phii ^ Chiu trach nhiem chi'nh: Nguyen Nhat Hai Email; [email protected] Ngay nhan bai: 19.4.2017 Ngay phan bien khoa hpe: 5.6.2017 Ngayduy^tb^i: 14.6.2017
Nguyen Nhat Hai^ Nguyin Thi Song Ha', Vu Thi Nhat Minh', Nguyin Bu-c Van^
dang thap. Kha nang sinh Idi ciia cong ty eon yeu, the hien d hai thong so ty suat Idi nhuan tren von kinh doanh va b/ suat Idi nhuan tren doanh thu chi tir 0,1 - 0,3%. Doanh thu va Ipi nhuan eiia cong ty chu yeu den tir dia ban tinh Bac Giang' (tren 69%) tuy nhien ty trpng lai co xu hu'dng giam, trong khi dja ban Lang Sdn tuy doanh thu va Idi nhuan cdn thap nhUng tSng trddng hang nam ve ea gia tri lan ty trong, Doanh thu tir loai hinh ban buon chiem hdn 90% tong doanh thu hang nam trong khi Ipi nhuan cung chiem tren 85%.
Chii yeu cong ty ban buon cho cae cd sd ban le va cae cong ty phan phoi khac. Ben canh dd, thuoc la nhdm mat hang kinh doanh chinh eiia cong ty vdi hdn 90%
tong doanh thu va 80% tong Idi nhuan, chii yeu la tir cac nhdm thuoc khang khuan, NSAlbS va eac thuoc tae dung len__du'dng tieu hoa. Nhd vay, hoat dong i<inh doanh eiia cong ty Bali eon chu'a dat hieu* qua cao va
183
VIETNAM MEDICAL JOURNAL N'l • JULY- 2D17 cong ty dang chii yeu phan phoi mat hang thuoc qua
hinh thiTc ban buon tren dja ban tinh Bic Giang.
Tdkhoa: hoat dpng kinh doanh, cong ty Bali.
SUMMARY
THE RESULTS OF TRADE ACnVUlES FOLLOWING D i s n u B u n o N CHANNELS O F B A U PHARMACEUTICAL ONE-MEMBER LIMITED UABIUTY COMPANY IN THE PERIOD 2013 - 2015
Objective: To analyze some results of trade activities of Bali company in the 2013 - 2015 penod.
Methods: Retrospective and descriptive methods, Result: In this period, the total buying and selling sales of this company increased substantially, especially for the year 2015 but net profits were still low. The profitability is quite low, being shown in the low of profit margin va return on assets (only roughly 0.1 - 0.3% for each year). Besides, most revenues and profits came from Baegiang province (more than 69% the total) but their percentages of this area declined slowly. On the contrary, both die values and the percentages of revenues and profits in Langson province grew gradually year by year. Moreover, the revenues from wholesale activities accounted for more than 90% of annual total revenues while the profit of this type also constituted more than 85% of total profit. Bali company mainly wholesaled medicinesto retail outlets and other distnbudon companies. In addition, medicines were the merchandise which brought more than 90% total revenues and 80% total profit to this company, predominantly from antibiotics, NSAIDs and gastrointestinal medicines. Conclusion:
Trade activities of Bali company were still weak and this company mainly distributed medicines in Baegiang area through wholesale type.
Key words: trade activities, Bali company
I.
OAT V X N BEOoi vdi mot doanh nghiep, doanh thu va Idi nhuan la mot trong nhijYig yeu to quan trpng quyet dinh sd ton tai va phat trien ciia cong ty.
Phan tich hoat dpng kinh doanh giiip danh gia toan bo qua trinh hoat dpng kinh doanh cua doanh nghiep nh§m lam ro chat lu'dng hoat dpng kinh doanh va cac nguon tiem nang can diidc khai thac; tren cd sd do de ra cac phu'dng an va giai phap nham nang cao hieu qua hoat dong san xuat va kinh doanh d doanh nghiep [1],
SLT gia tang dang ke so lu'dng eac cong ty dddc cung nhu" sd xam nhap ciia cae hang du'dc pham idn vao thj trddng npi dja gay ra sd canh tranh gay gat tren thi tru'dng, khien cho cae cong ty nhd va yeu nhanh chong bi pha san hoac bj thau torn neu khong co nhii'ng chfnh sadi, nhu'ng chien Iddc hieu qua de eo the ton tai va phat trien. Dddc thanh lap vao nam 2012, trai qua hdn 5 nam hoat dpng, cong ty TNHH MTV dddc pham Bali da gianh dddc mot so thanh cong bddc dau trong ITnh vu'c phan phoi va kinh doanh dddc pham. Nham mang lai mot so thong tin ve hoat dong kinh doanh cua cong ty nay, nghien ciTu du'dc tien hanh vdi mue tieu; Phan tfch mot sd ket qua kinh doanh cua Cong ty TNHH MTV Dddc pham Bali giai doan 2013 - 2015 theo cac liinh phan phdi
IL DOI TUplMG VA PHU'ONG PHAP NGHIEN COU Ddi tddng nghiSn cdu: Hoat dong kinh doanh ciia Cong ty TNHH MTV dddc pham Bali.
Phu'dng phip nghien cuii: Nghien cud sur dung phu'dng phap mo ta hoi eiTu. So lieu dude thu thap tir cac bang can doi ke toan, cac bao cao ket qua hoat dpng kinh doanh, bang nhat ky mua hang va bang nhat ky ban hang ciia cong ty TT^IHH I^TTV Dddc pham Bali giai doan 2013 - 2015.
Xdlysoli$u: bang phan mem Excel 2016.
III. KET QUA NGHIEN CLTU VA BAN LUAN 3.1 Mot SO ket qua chung ve hoat dong kinh doanh cua Cong ty TNHH MTV Dude pham Bali
Doanh so mua ciia cong ty tang nhe len 16,991 ty dong vao nam 2014 roi tang nhanh len 24,020 b/ dong cho nam 2015 (tang 41,4% so vdi nam 2014). Tang doanh so mua la dieu can thiet khi cong ty md rpng quy mo kinh doanh vdi so lu'dng mat hang va khach hang tang dan. Ben canh do, doanh thu ban hang cung tang dan qua cac nam. Day la ket qua dang mirng vdi mot cong ty mdi, khi ngay cang co nhieu mat hang va lu'dng hang tieu thu qua cac nam tang len, the hien chien lu'dc kinh doanh tot cung nhu' uy tin trong kinh doanh ngay cang dddc nang cao tren thi tru'dng,
Bing 1. Mot so ket qui hoat ddng kinh doanh cua Cong ty Bali giai doain 2013 - 2015 Ddn vi: trieu dong TT
1 2 3 4 5
Thong so Doanh sd mua Doanh thu ban hang
Gia von hanq ban Ldi nhuan qop Ldi nhuan thuan
2013 15.597 12.956 11.668 1.288
37
2 0 1 4 16.991 16.543 15.979 564
26
2015 24.020 23.952 21.599 2.353
47 Tuy nhien, idi nhuan gop ve ban hang iai co nhOlig bien doi i<h6ng deu. Trong nam 2014, Idi nhuan gop giam 56,2% so V(5i nam 2013 do co sU thay doi ve ddn gia mua cua cac mat hang trong
TAP CHi Y HQC VIET NAM TAP 456 - THANG 7 • SO 1 - 2017
khi chda kjp d i i u chinh ddn gia ban, khien cho gia von hang ban ciia nam 2014 tang 36,9% trong khi doanh thu lai tang it hdn (27,7%). Nam dddc tinh hinh, nam 2015 cong ty da co nhuYig dieu chinh ve gia nen ldi nhuan gop ve ban hang da tang len 2,353 tf- dong, gan gap 2 so vdi nam 2013. Bien dong tu'dng tLT cung xay ra vdi ldi nhuan thuan. Ldi nhuan thuan nam 2014chi bang 70,3% nam 2013 nhu'ng sau do da tang 80,8% len 47 trieu dong vao nam 2015.
Bing 2. Kha nang sinh ldi cua cdng ty Bali giai doan 2013 - 2015 Ddn vj: trieu dong Thong so
Ldi nhuan sau thue
27,1
Von kinh doanh binh quan
7.141,9
Ty suat Idl nhuan/von kmh doanh (%) 0,280,15
Ldi nhuan sau thue
Doanh thu thuan
12.955,6 16.518,8 24.825,5
Ty suat ldi nhuan/doanh thu (%)
0,16 0,13 0,11
Ty suat ldi nhuan tren von kinh doanh eiia cong ty giam dan qua eac nam do Idi nhuan sau thue ehi tang 3% va 3,9% vao nam 2014 va 2015 trong khi von kinh doanh binh quan iai ting den 90,3% nam 2014 va 44,9% nam 2015.
Viec kha nang sinh Idl eiia von kmh doanh khong t / le thuan vdi siT gia tang ciia quy mo nguon von can dddc cong ty xem xet va co bien phap phii hdp de giai quyet.
Ty suat ldi nhuan tren doanh thu cung giam dan do si/tang khong tu'dng dong ciia ldi nhuan sau thue so vdi doanh thu thuan. Cu the la ldi nhuan sau thue nam 2014 chi tang 3% trong khi doanh thu thuan tang den 27,5%. Con nam 2015, doanh thu thuan da tang 50,3%, manh hdn mu'c tang 3,9% ciia ldi nhuan sau thue.
Trong khi ldi nhuan sau thue ciia cong ty khong tang nhieu, von kinh doanh binh quan va doanh thu lai tang tru'dng manh, phan anh hieu suat sir dung dong von cua cong ty con kem, chu'a tao ra nhieu ldi nhuan. Nguyen nhan phan nao do canh tranh ciia nhom benh vien tu'dng doi cao, khi gia von bien dpng nhu'ng gia ban lai kho dieu chinh.
Mat khac, viec quan ly cung con chu^ tot, nay sinh nhieu khoan chi phi lien quan den quan ly cung nhd ban hang lam giam phan Idn ldi nhuan.
Ty suat Idl nhuan tren von kinh doanh ciia cong ty Bali thap hdn nhieu so vdi 5,8% vao nam 2014 cua Cong ty co phan dddc pham trung u'dng CPCl - chi nhanh Bac Giang [ 2 ] ; 8,7% -
thap nhat trong giai doan 2010 - 2014 eiia Cong ty CO phan du'dc - VTYT Lao Cai [3]. Ty suat ldi nhuan tren doanh thu cua cong ty Bali cung thap hdn kha nhieu so vdi cong ty Co phan du'dc pham Trung u'dng CPCl; tir 5,2 - 5,4% trorig giai doan 2010 - 2012 [5] va ciia cong ty Domesco 2012 - 2013 la hdn 7% [6].
3.2 Phan tich kit qua kinh doanh theo khu vdc dia ly
Trong giai doan 2013-2015, cong ty co 1 dia diem ban buon la dia diem kinh doanh chinh ciia cong ty.Dii mdi thanh lap nhu'ng cong ty cung da trien khai mo hinh ban le la cac quay thuoc va nha thuoc, lan lu'dt eo 1, 2 va 3 dja diem ban le tu'dng iTng cho 3 nam. Dii thi tru'dng hoat dong chii yeu tai 2 dia ban Bac Giang va Lang Sdn song cac diem ban ciia cong ty eh! tap trung tai Bac Giang (chiem hdn 99% tong so khach hang). Hang hda dddc phan phoi tdi cac khach hang tai Lang Sdn toan bg deu theo phu'dng thirc ban buon.
Doanh thu ban hang ciia ca 2 dja ban deu tang trddng qua cae nam ve mat gia trj nhuYig thj tru'dng Bae Giang v I n chiem phan Idn doanh thu ciia cong ty (tren 70%). Gia tri doanh thu tai thj tru'dng nay tang kha nhanh nhdng t / trpng lai cd xu hu'dng giam dan tiT 81,3% trong nam 2013 xuong con 72,1% trong nam 2015. Lang Sdn tuy dem lai doanh thu it hdn nhu'ng ca gia trj lan t^
trpng deu tang tru'dng qua 3 nam: lan lu'dt chiem 18,7%, 24,2% va 27,8% tong doanh thui Bing 3. Doanh thu ban hing vi ldi nhu$n gdp cua Cdng ty Bali giai doan 2013 - 2015 theo khu vdc dia ly
Ddn vj: trieu donq TT
1 2
Khu vu'c Bac Gianq Lanq Sdn Tfinq
Doanh thu ban hang 2013
10.533 2.423 12.956
2014 12.536 4.007 16.543
2015 17.293 6.659 23.952
L0i nhuan qoD 2013
1.139 34 1.288
2014 486
78 564
2015 1.624 729 2.353
VIETNAM MEDICAL JOURNAL N°1 . JULY- 2017 Thj trddng Bac Giang chiem hdn 2/3 tong ldi
nhuan ciia cong ty nhuTig ty trpng cung co xu hu'dng giam qua liTng nam, tiT 88,4% nam 2013 xuong 69% nam 2015. Nam 2014 chu'ng kien SLT tut giam sau ve ldi nhuan, ehi bang 42,7% so vdi nam 2013. Sau do, 1^ nhuan da tang manh trong nam 2015, gap hdn 3 lan so vdi nam tru'dc. Ldi nhuan gop ve hang ban thu dddc tiT dia ban Lang Sdn tuy diiem t / trpng nho song ed xu hu'dng on djnh hdn, dac biet tang manh trong nam 2015. Ty trpng ciia thi tru'dng nay trong cd cau Idi nhuan cung tang dSn tir 11,6% nam 2013 len 3 1 % nam 2015. Day la thj trddng mdi va tiem nang ma cong ty cd the tap trung kinh doanh trong thdi gian tdi.
3.3 Phan tich kit qua kinh doanh theo phudng thdc ban hang
Doanh thu ciia ca 2 he thong ban buon va
ban le deu tang dan qua cae nam nghien ciTu, song ban buon van ehiem tren 90% tong doanh thu cLia cong ty trong ca 3 nam. Doanh thu ban buon tang kha nhanh, qua 3 nam da tang gan gap dol. Doanh thu tiT he thong ban le ciia cong ty eon thap nhu'ng nhd siT dau t d ciia cong ty moi nam deu md them 1 cd sd ban le nen doanh thu va ty trpng ciia he thong ban le v i n tang kha deu dan.
Trong eac nhdm khach hang thuoc he thong ban buon, doanh thu chii yeu la tir cac cd sd ban le va cong ty phan phoi. Doanh thu tiT benh vien nam 2013 khong dang ke nhutig da tang manh vao nam 2014 nhd dau thau thanh cong, dae biet trong nam 2015 cd nhieu mat hang triing thau hdn nen dii so lu'dng khach hang khong doi, doanh thu van tang hdn 2 lan so vdi nam 2014.
Bing 4. Doanh thu bin hing vi ldi nhuan cua Cdng ty Bali giai doan 2013 - 2015 theo phddng thdc ban hing Ddn vi: trieu dong
TT
1
2
Loai hinh Ban buon Benh vien Ccf sd ban le Cong ty phan phoi
Khac Ban le Tong
Doanh thu ban hang 2013
12.168 0,7 5.145 6.128 894 7 8 8 12.956
2014 1 5 . 3 5 1
1.001 7.097 5.528 1.725 1.192 16.543
2015 22.012
2.205 8.566 9.809 1.432 1.940 23.952
Ltfi nhuan gop 2013
1.220 0,1 158 831 231 68 1.288
2014 4 8 0 -2 87 33 362 8 4 564
2015 2.186 287 256 1.227 416 167 2.353 Tu'dng t d doanh thu, ldi nhuan eiia he thong
ban buon cung chiem ty trpng rat cao (>85%) nhdng cijng co sd bien dpng manh: nam 2014 giam 60,7% xuong con 480 trieu (5ong va sau do tang gap 4,5 lan vao nam 2015 len 2,2 ty dong.
Ldi nhuan tir he thong ban le tuy khong cao nhdng ft bj anh hu'dng khi gia von tang do co the dieu chinh dddc gia ban nen van tang deu dan qua cac nam.
Ldi nhuan gop tren 3 nhdm khach hang thupe he thSng ban buon giam manh vao nam 2014, dac biet nhom benh vien bi anh hu'dng nhieu nliat do gia^ban dddc an dmh khi dau thau nen kho thay doi trong khi gia nhap ciia nhieu san pham lai tang khien ldi nhuan giam dddi 0.
Doanh thu tir cac nhdm nay du'dc cai thien trong nam 2015, dac biet nhom cac cong ty pfian phoi CO Idl nhuan n i m 2015 tang gap 37 lan so vdi nam 2014, dat l,23ty dong.
3.4 Phan b'ch kit qua kinh doanh theo nhdm san pham
Thuoc la nhom hang mang lai tren 90% tong doanh thu ciia ca cong ty. Doanh thu tiT cac mat hang thuoc tang tru'dng tu'dng doi manh qua cac nam. Nam 2013 la 11.879 trieu dong (chiem 91,7%), nam 2014 tang 34% ien 15.921 trieu dong (chiem 96,2%) va nam 2015 tiep tuc tang 40,7% len 22.397 trieu dong (chiem 93,5%).
Thdc pham chiTc nang (TPCN) va my pham, hoa chat va vat t d y te dong gop kha ft cho tong doanh thu ciia cong ty. Nhin chung thi doanh thu cua nhdm TPCN va my pham trong ca giai doan giam 42,0% trong khi doanh thu ciia nhom hoa chat va vat tu" y te ciia cong ty lai tang kha manh. Trong 3 nhom, thuoc ciJng dem lai tren 80% tong ldi nhuan cho cong ty trong 3 nam.
Ldi nhuan cua nhom hoa chat va vat t d y te tang deu qua cac nam nhu'ng chi gop mot phan nho trong tong ldi nhuan. Ngu'dc lai, nhom TPCN va my pham co xu hu'dng giam di va khong mang lai ldi nhuan trong nam 2015.
TAP CHi Y HOC VIET NAM TAP 456 - THANG 7 - SO 1 - 017
Bang 5. Doanh thu ban hang va ldl nhuan gop cua cdng ty Ball glal doan 2013 - 2015 theo cac nhom san pham Odn vi: trieu dong
Phan nhom Thuoc 1. NSAIDs
2. Thuoc tieu hda, chuyen hoa 3. Thuoc Ithanq Ithuan 4. Thuoc tac donq ien he than i<inh 5. Thuoc tim mach
6. Thuoc tac dunq ien du'dnq ho hap 7. Cac vitamin va khoanq ciiat 8. Thuoc en nquon qoc tir dUdc lieu 9. Khac
TPCN, my pham Hda chat, vat tu" y te
Tfing
Doanh thu 2013 11.879
1.164 1.978 2.541 1.074 1.320 804 456 1.071 1.471 697 380 12.956
2014 15.921
1.550 837 3.472 1.486 1.562 1.201 1.259 456 4.098
172 450 16.543
2015 21.397
6.128 4.240 3.842 804 1.110 1.397 846 1.462 2.568 404 1.151 23.952
LOI nhuan qop 2013
1.227 64 109 152 194 238 158 48 196 68 25 36 1.288
2014 454 92 -30 195 -7 11 30 30 27 106 22 88 564
2015 2.222 1.028 432 217 -4 99 185
66 13 151 -52 183 2.353 Trong so cac nhom thuoc, nhom khang khuan
CO mu'c doanh thu kha on dmh va chiem ty trpng cao. Nhom NSAIDs c6 ty trpng 2 nam 2013 va 2014 chi khoang 9% nhdngtang dot bien trong nam 2015 len 25,6%, trong khi do nhom khang khuan co ty trpng 2 nam dau kha cao (19,6% va 21,0%) sau do giam con 16,0% trong nam 2015.
Nhdm thuoc tac dung len du'dng Heu hoa - chuyen hda cung chiem ty trong cao trong tong doanh thu. So sanh vdi cong ty Pymephareo chi nhanh Hai Du'dng nam 2015: doanh thu cao nhat la nhom Idiang sinh vdi 217 trieu dong, tiep theo la vitamin va khoang chat (87 trieu dong), nhom thuoc du'dng tieu hda 82 trieu dong va cac NSAIDs 65 trieu dong [4].
Ldi nhuan ciia nhom NSAID deu tang qua cac nam, dSc biet nam 2015 ^ n g gap hdn 11 lan nam 2014va chiem den 43,7% tong ldi nhuan.
Cac nhom khang khuan, ho hap cung gop mot phan khong nho cho tong ldi nhuan cua cac nam. Ben canh do, m6t vai nhom thuoc so trj so ldi nhuan am, the hien SLT khong hieu qua trong viec tieu thu cac mat hang nay nhd nhdm thuoc tac dung len he thBn kinh. Ldl nhuan ciia nhom thuoc'CO nguon goc tiT dddc lieu giam hdn 7 lan trong nam 2014 va tiep tuc giam hdn mot niTa trong nam 2015.
V. KET LUAN
Trong giai doan 2013 - 2015, doanh so mua va ban hang ciia cong ty Bali tang kha nhanh, dac biet tang nhanh trong nam 2015 nhuTng ldi nhuan thuan thi con dang thap. Kha nang sinh Idi cua cong ty con y^u, the hien d hai thong so ty sucit ldi nhuan tren von kinh doanh va ty suat ldi nhuan tren doanh thu chi tir 0,1 - 0,3%.
NSAIDs: cac thuoc giam dau, ha sot, chdng viem Doanh thu va ldl nhuan ciia cong ty chii yeu den tir dja ban tinh Bac Giang (tren 69%) tuy nhien ty trong lai co xu hu'dng giam. Dja ban Lang Sdn tuy doanh thu va ldi nhuan con thap nhu'ng tang trddng hang nam ve ca gia trj lan ty trpng, Doanh thu tiT loai hinh ban buon chiem hdn 90%
tong doanh thu hang nam trong khi ldi nhuan cung chiem tren 85%. Chii yeu cong ty ban buon cho cac cd sd ban le va cac cong ty phan phoi khac. Ben canh do, thuoc la nhom mat hang kinh doanh chinh ciia cong ty vdi hdn 90% tong doanh thu va 80% tong ldi nhuan, chii yeu la tir cac nhom thuoc khang khuan, NSAIDS va cac thuoc tac dung len du'dng tieu hda.
TAI Ll|U THAM KHAO
I.Nguyen Thj Thai Hang, Le ViSt Hfing (2007), Quan ly va'kinh teddOc, Nha xuat ban Y hoc, Hn, 2. Tran Anh Van Hu'dng (2016), IHian tich k& qua
hoat ddng kinh doanh cua rSng ty dude pham TW 1 - chi nhdnh Bac Giang giai doan 2010 - 2014, Luan van Thac sT dddc hpe, Tru'dng dai hoc Dutfc Hn.
3. Nguyin Dac tuan (2016), Mian bib k^ gua hoat dong kinh (kanh cua cdng ty cdphan duuc - vat tdy tStinh lao Cai giai doan 2010-2014, Uian van th^c si du'dc hpc, TrUdng dai hpc DUpc Hn.
4. Le Phu'dng Chi (2016), Khao sat mang Iddi phBn phoi va kit qua phan pha eua chi nhanh cong ty cd phan Pymephareo tai dnh Hai DUdng nSm 2015, Luan van du'Oe sT chuyen khoa cap 1, Tru'dng Oai hpe Dddc Ha Npi.
5. L&Van Quang (2013), Phan tfch hoat dong phin phdi thude cua cong ty TNHH mdt thanh vien dddc pham trung ddng 1 giai doan 2010 ~ 2012, Khoa luan tot nghiep dddc sT, Trudng Dai hoe DiTdc Hn.
6. Phan Huy Toan (2015), NghiSn ciib hoat dong phan phdi thuoc tai Cong ty co phan xuat nhap khau y ti Domesco nam 2013, Luan van dddc si chuyen khoa cap 2, TrUdng Dai hpc Dddc Ha Noi
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