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QUAN LY NO PHAI THU TAI TAP DOAN CONG NGHIEP T H A N - K H ' O A N G SAN VllT NAM
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Qudnlyndphdithutiongcdctgpdodnkinhtitdngcdngtynhdnddcluontiiahutsiiguantdmcuacdc nhd gudn tri doanh nghiep. Khdi qudt thdc tigng ngphdi ffiu cua Tap dodn Cdng nghiep Than - Khodng sdnVietNam,bdiviitdixudtgidiphdpnhdmgiupTgpdodnkhdcphucnhitnghgnchecdntontgi, ndng cao hieu gud guan lyndphdi tiiu vd hiiu gud sddung vdn cua Tap dodn tiang tdifnglal.
Tifkhda. No phdi thu, qudn iy no phdi thu, Tdp dodn Cdng nghiep Than - Khodng sdn Viet Nam
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MANAGEMENT OF RECEIVABLE DEBTS AT VIETNAM COAL - MINERAL INDUSTRY GROUP Phi Thi Kim Thu
Managing receivable debts in economic groups and state corporations has always attracted the attention of business executives.
Overviewing of the current debt situation of Vietnam Nationai Coal and Mineral Industry Group, the article proposes solutions to help the Croup overcome the existing limitations, improve the efficiency of receivable and effective debt management in the future
Key words-Receivables, management of receivables. Vietnam Coat and Mineral Industry Group
figay nhan bai: 237472020 Ngay hoan thien bien tap: 4/572020 Ngay duyet dang: 117572020
Thuc trang nd phdi thu tai Tap doan Cdng nghiep Than - Khoang san Viet Nam
Tap d o a n Cong n g h i e p Than - Khoang san Viet N a m (Vinaeomin) d u p c t h a n h lap n a m 2005, v b i d i n h h u b n g la p h a t trien cbng n g h i i p than, cbng n g h i e p k h o a n g san, cbng nghiep dien, eong n g h i i p vat lieu n o cbng n g h i e p va eae nganh, n g h e khae cb Uen q u a n mbt each ben viing; d a p u n g n h u eau than o i a n e n kinh te, g b p p h a n d a m bao an n i n h n a n g l u p n g quoc gia.
Tir khi t h a n h lap den nay, Vinaeomin da thiet Igp m p t ea d i e q u a n ly npi bp, vbi co eau hogt d p n g theo
m b hinh cbng ty mp - cbng ty con va m b h i n h k m h dpanh da nganh trin n e n than - khoang san. Vbi m b hinh to chiic, chien luoc phat tirien cting ca che q u a n ly tien, Vinaeomin da d u a nganh Than - k h o a n g san Vi|t N a m timg b u b e phat trien m g n h me. N a m 2019, Vinaeomin tang t r u b n g tot b san pha'm ehii l y c la than, dap ting n h u cau s u d y n g o i a eac h p tieu t h y Ibn, dae biet la cho san xuat dien. Cy the, than n g u y i n khai dat 40,5 trieu tan, b a n g 101% so vbi ke hoaeh;
than tieu thy dgt 44,02 trieu tan, bang 105% ke hogch.
Trong db, tieu thu than y o n g n u b e dgt 42,95 trieu tan, bang 108% thyc hien n a m 2018. Rieng than tieu thu d i p dien dat 36,06 t r i | u tan, tang 6,8 trieu tan so v e so tuyet doi va 24% ve so t u o n g doi so voi vbi t h y c h i | n 2018.
Than n h a p khau dgt 6,5 t r i | u tan, b a n g 141% sP vbi ke hoach tang 5,7 t r i | u tan so vbi cimg ky 2018. San xuat alumin v u p t cong suat thiet ke. Ca 2 n h a m a y Tan Rai, N h a n Co d e u v u p t 5% cong suat thiet ke.
San xuat dgt 1,36 trieu tan, tieu thy dat 1,39 trieu tan, v u p t ke hoach 7%. Cae linh v y c san xuat khae n h u san xuat vat Heu no cbng n g h i | p ; san xuat co khi...
va cac linh vyc tham db, khao sat khoang san d u a e bao dam. Tb'ng d o a n h thu eiia Vinaeomin dgt 131,5 nghin ty dong, tang 9% so vbi n a m 2018. N o p n g a n sach nha mibc 18,1 nghin ty dong, tang 1,5 n g h i n ty dbng so vbi t h u e hien n a m 2018. Lpi n h u g n toan T a p doan dgt tren 4.000 ty dbng, tang 1.000 ty d o n g so vbi ke hoaeh...
Cb the thay, nhirng t h a n h t y u m a n g lai tir viec doi mbi, cai each d o a n h n g h i | p tgi Vinaeomin h o n g thbi gian qua la k h o n g the phu nhgn, tuy nhien, ciing n h u nbieu doanh n g h i | p nha n u b e khac, Vmacomin h i | n nay dang b trong tinh trang Iai vay "an m o n " loi
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nhuan. Cac khoan n p phai t h u o i a Vinaeomin chie'm ty trpng Ibn thii 2 trong tb'ng tai s a n n g a n han, chi sau hang ton kho.
Bang 1 CO the thay, trong giai d o a n 2010 - 2019, eac khoan n p phai t h u o i a Vinaeomin t h a p n h a t la 8.833 ty dbng (nam 2014) va cao n h a t la 12.288 ty d o n g (nam 2010), nam 2018 va 2019 eiing tren 10.000 ty d o n g chiem ty trpng h i 6% d e n tren 14% gia tri tong tai san cua Tap doan. N e u xet ty trpng y o n g tong tai san ngan hgn, thi ty trpng cae khoan n o p h a i t h u d a o d b n g tit 27% den 42%. Trong eac k h o a n p h a i t h u chiem ty trong chil yeu, khoan phai t h u o i a khaeh h a n g va tra tmoc cho ngubi ban, t h u b n g d a o d o n g tir 78% d e n 95% trong tong so k h o a n p h a i t h u n g a n han, rieng khoan pbai thu eiia khach h a n g d a o d p n g tir 39% den 88% tong cac khoan phai thu, cao n h a t la cae n a m 2018 voi ty Ie 88,33%, nam 2017 vbi ty 11 la 86,27%, nam 2019 vbi ty le 83,52%.
Xet ve so vbng quay cac khoan p h a i t h u trong giai dogn nay dao dbng trong khoang tir tren 7 d e n h o n 10 vbng/nam (thap nhat la 7,13 vbng n a m 2016 va eao nhat la 10,26 vong n a m 2018) (Hinh 1). Vile gia tang so vong quay cae khoan phai t b u trong 2 n a m 2017 - 2018 la do nhirng chuyen bien tot h o n a i a h e n kinh te va tbe do thu hoi v o n trong n a m cua Vinaeomnin ditoe eai thien. Tuy n h i i n , miic d o eai thien n a y khbng dupc Vmacomnin d u y tri trong n a m 2019. Xu h u b n g giam thap, so v b n g q u a y eae k h o a n p h a i t h u trong nam 2019 cho thay, Vinaeomin da eham y e trong viee thu hbi tien hang, dieu nay gay anh h u b n g kha Ibn den kha nang quay vong von a i a Tap d o a n va de d a m bao von cho hogt d p n g kinh doanh, h u y d b n g them von la viec lam can thiet.
Hiln nay, trong so eae k h o a n cbng n o cbn p h a i thu cila Vinaeomin, thi k h o a n p h a i t h u tir cae h p Ion, ehiem ty trpng, cu the n h u : h p dien n p 5.882,5 ty dong; hp dgm n p 115 ty dong; h p xi m a n g 386 ty dbng; cong ty Bharat A l u m i n C o m p a n y Limited n p
BANG V. cAC KHOAN PH&I THU N G A N HAN C O A T A P DOAN C 6 N G NGHlgP THAN - KHOANG SAN
Cac khoan phai thu (ty dong) Strong tai sin ngSn han ^ J ^
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1- Phdi tfiu c^a khach hang (ty dong)
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605 ty dbng; tien t h a n xuat khau la 257 ty d o n g . . . Cac khoan n a k h b dbi eiia Vinaeomin ciing eon khoang 385 ty dong, trpng do, gia tri co the thu hoi ehi dat 33,9 ty, chiem ty le 8,8%; eae khoan n p khbng eb kha n a n g t h u hoi co thbi gian tii 3 n a m trb l l n la khoang 315,6 ty dbng, ehiem gan 82% tb'ng n p phai t b u k h b dbi; gia tri trich lap d y p h b n g n p phai thu k h b doi la 349 ty dong.
N g h i e n ciiu eho thay, cbng n p phai t h u ciia T a p d o a n d u p c d a n h gia la co tinh Iuan chuye'n cao, tuy nhien, v i | e n a y da l a m cham qua tr'mh luan chuyl'n vbn, l a m giam b i l u q u a s a n xuat kinh d p a n h cua Tap doan.
Trong nbi bp Tgp doan eon ton tgi so eong n p khb dpi phai trieh d y phbng giiia cac cbng ty con, d o n vi tryc thupc n h u : N o k h b dbi giiia Cbng ty Co p h a n Than Niii Beo, Cbng ty Co p h a n Than Ha Tu, Cbng ty Co p h a n than Cpc Sau, Tong Cong ty Khoang san vbi Cbng ty Cb ph'an SSt Thgch Khe; Giua Cbng ty Co ph'an Tiian H a Tu, Cbng ty Co p b a n Than Cao Son vbi Cbng ty T N H H N h a a t h u o n g mgi va ha tang.
M p t so c o n g ty eon, d o n vi t r y c t h u p c eiing e h u a t h y c s y q u a n t a m d e n cbng tae q u a n Iy cong n p , d a c b i | t la cac d a n vi m u a t h a n trong nbi b b T a p d o a n . Mpt so d o n vi cbn d l ' v u p t d i n h miic n p T a p d p a n g i a o n h u : Tb'ng C b n g ty D i | n l y c , cac n h a m a y xi m a n g t h u b c Tb'ng Cbng ty Cong n g b i e p M b Viet Bac...
Mpt s b d o n vi dich vu giao than cbn chua lam tot cbng tac dbn doe k h a d i b a n g thanb toan tien than;
Cbng tae bii trir cong n o nbi bb giiia cae d o n vi cbn chua nhat quan, gay k h b k h a n eho Tap dpan trong viee theo doi, q u a n ly no. Cbng tae hoan thien thii tue de bii trir cbng n p giiia eac d a n vi eon eham, vi d y n h u cbng n a thanh toan thep ehong Ib giira Coalimex vbi eae mo, cbng n p thanh toan tien than giiia Cbng ty T N H H MTV N h b m Lam Dong va Cong ty Than m i l n N a m . . .
BEMBmsma
2010
! 2.288 42,08™
14,39 20t1 , 9.885 '"34,26 9,56
; 2012 9.913
"32,96 8,46
2013 10.096
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7,54 2014 8.913
"27,05 6,66
2015 •:
11.008
< 2016 8.917
• • ^ i i i ^ ^ l 7,95 6,36
2017 _J[ ^ 0 1 8 2019 8.833 11.269 10.617 26,89 35,35 30,09 6,30 8,72 8,20
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4.824 39,26 4 789 38,97
5.882 59,50 3.500 3 S , 4 r
6.527 65,84 2.371 23,92
7.579 75,07 1.760 1 7 , 4 3 ~ '
6.538 73,36 2.157 24,21
8.343 75,79 1.859 ' 16,89
7.129 ' 79,95 1.186 13,30
7.620 9.953 8.867 86,27 1 li ^ 83,52 • 738 791 868 8,36 7,02 , 8,18 j
Nguon: Tdcgid tong kifp
Nang cao hieu quci quan ly nti phSi thu
cua lap doan Cong nghiep Than - Khoang sin Viet Nam
Xii' Iy n p phai t h u n h a m day n h a n h toe d p luan ehuyen von, gia tang n g u b n thu, n a n g cao hieu qua sii d y n g von cho Tap d o a n la yeu c'au can thiet, g b p ph'an tgo t h i m n g u b n lyc tai chinh de Vinaeomin phat trien ben viing. T r u b e mat, d l khae phue nhiing b a n che con t o n tai, n a n g cao h i l u qua q u a n ly n p phai t h u va sir d u n g h i l u qua n g u o n von, thbi gian tbi. T a p d o a n can tap trung thyc b i | n mpt so giai p h a p sau:
Thii nhat, doi vbi cac khaeh b a n g Ibn ngoai T a p doan n h u eae h p d i | n , xi mang, d a m , dgc biet la cac h p dipn. Tap d o a n can co cac bien p h a p d l ' d b n doc, thu bbi cbng n p n h u : T h u a n g xuyen gap g b tryc Hep, phat h a n h van b a n thbng b a o np, thgm chi neu n p lau khbng tra d u n g h g n cb the xem xet dimg giao than.
Thir hai, tim hieu tinh h i n b tai chinh nbi r i l n g va h o a t d b n g san xuat kinh doanh noi c h u n g ciia khach h a n g de n a m d u p e nguyen n h a n eiia tinh t r a n g no, p h a n logi k b a c b b a n g de eb bien p h a p t h u h o i n p phil h p p .
Thir ba, chii dbng d a m p h a n vbi khaeh h a n g de t h u e hien b i n h tbiic thanh toan tra t r u b e tiln m u a h a n g va cbo h u b n g chiet khau h o p ly, dl' giam n i i ro ve n p phai thu; n g h i i n ciiu nhu c'au thi trubng, tinb toan miic diiet khaii h p p ly doi vbi timg logi than tilu thy, dbi vbi timg khaeh h a n g vao timg thbi diem d l ' khuye'n khicb khach h a n g tra trube tien b miie toi da.
Thie tu, d e nghi khach h a n g thue hien nghiem tiie cac dieu khoan quy dinh trong h o p dong ve nghia v y ciia cae b i n , eb che d p t h u b n g khi khach hang thanh toan diing d i l u khoan h o p dong va d i e d p phat khi khaeh h a n g thanh toan eham, de d u n o qua ban, thong bao tiln h a n g va lai cham tra dinh ky theo thang, quy.
Thie nam, t h u b n g xuyen ra soat, hoan thien ho so cbng n p ciia khach h a n g cb n p phai thu, dac biet la n p phai thu Ibn, n p ton dong, n p xau, n p qua hgn, d a m bap tinh p h a p ly cao nhat d l ' d b n doc thu hoi n p va sir d u n g cae b i | n p h a p t h u hoi cbng n p trong timg t r u b n g h p p c'an thiet.
Thie sdu. h-iet d e thanh toan bu trir eong n p giiia cac cbng ty eon, d a n vi true thubc theo quy dinh n h a m giam eae khoan n a phai thu, phai ti:a trong npi b p T a p doan, kh5c p h y c tinh y g n g chiem d u n g von ISn n h a u eiia cae d a n vi thanh vien, tang n h a n h vbng quay von, thiic day sii' d u n g von cb hieu qua. De lam d u p e v i | c nay, tap d o a n can b a m sat tinh h i n b thye te san xuat va tieu t h y eiia cae d o n vi d l ' d i l u ehinh d u n p phil h p p .
Thir bdy, vbi m b t so khaeh hang cb d u n o qua b a n
HlNH 1: s d V 6 N G Q U A Y CAC KHOAN P H A I THU C O A T A P O O A N C 6 N G NGHItPTHAN - KHOANG S A N V I C T NAM
Nguon Tac gia long hap
c'an hoan thien h o so d u a ra giai quyet theo Tba an hogc Trpng tai kinh t e n e u cac b i | n p h a p thu n p b a n g t h u a n g thao, d a m p h a n k h b n g m a n g lgi hieu qua.
Doi vbi eac k h o a n n o phai t h u k h b dbi. T a p d o a n va eac dem vi t h a n h vien can tiep tyc chu d p n g x u ly theo quy d i n h h i | n h a n h nhu-
(i) Trieh lap d u p h b n g theo tub'i n o qua hgn, eu the: n e u d o n vi cb n p qua h a n tii 6 thang den 1 n a m thi t r i d i lap d y p h b n g 30% gia y i cac k h o a n n p ; tir 1 den d u b i 2 n a m trich 50% gia tri khoan n p ; con n e u tir 2 d e n d u b i 3 n a m trieh 70% va t r i n 3 n a m y i e h 100%
gia tri cae k h o a n n p .
(ii) Vbi cac k h o a n n p k h b d b i d a trich lap d y phbng, n h u n g T a p d o a n k h o n g cb k h a n a n g t h u hoi thi d u g c xit ly b a n g n g u o n d u p h b n g da trieh, n e u con thieu thi xir ly v a o chi phi d e xoa n p .
(iii) T a p d o a n co the t h u o n g l u p n g , t h b a t h u a n dl' b a n cac k h o a n n a p h a i t h u t h e o q u y d i n h a i a p h a p l u a t g b m ca n p p h a i t h u t r o n g b a n , n p p h a i thu k h b dbi, n p p h a i t b u k h o n g dbi d u a c eho eae to ehiie k i n h te eb cbiic n a n g k i n b d o a n h m u a b a n n p
d e thu hbi vbn. ^
Tai lieu tham khao:
1 Bdo edo cua Chinh phu ve hoat ddng Sdu tU, qudn If, sddung von nhd mfdc tai doanh ngbiep tiong phgm vi todn quoc va viec qudn ly, sddung Ouy Ho tra sap xep vd phdt tnen doanh nghiep ndm 2018,
2 Bdo cdo tdi chinh hop nhdt cda Tdp dodn Cong nghiep Thon - Khodng sdn Viet Nam cdc ndm 2010-2015;
3. Bdo cdo tdi chinh hdp nhat cda Tdp dodn Cong nghiep Than - Khodng sdn Viet Nam cde ndm 201S-2018;
4 Bdo edo tdi chinh hap nhdt cua Top dodn Cdng nghiep Than - Khodng sdn Viet Nam nam 2018-2019.
T h b n g t i n t a c g i a :
PhiThiKim Thd, Tnfdng Bai h(}C Mo-Bia chat Email: [email protected]
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