fso OS (190)-2019)
NGHIEN cifu TRAO DOI
BAN VE HE THONG CHJ TIEU PHAN TICH HIEU QUA SAN XUAT KINH DOANH CUA DOANH NGHIEP
Ths. Nguyin Trong Kien*
Hieu qud sdn xuit ldnh doanh vd phin tich hi^u qud sdn xuit idnh doanh Id vin de quan trgng, dw<?v nhieu doanh nghidp quan tdm hdng dau, ff^c bi^t trong boi cdnh hgi nh$p kinh te quoc te hi^n nay. Bwc tranh todn cdnh sau qud trinh phan tich hi^u qud sdn xuat kinh doanh chinh Id di^u md mSi doanh nghidp mong muon dwoK nhin thay. T"i>c Id, n^i dung phan tich hi^u qud san xuat kinh doanh khdng phdi Id tdng chi tieu ri&ngle md 6- d6 Id sij ket hgp tong hod cda mpt nhdm chi tieu phdn tich. Bdi viet sau se nghiSn cO-u ve h? thong chi tieu phan tich hipu qud sdn xuit kinh doanh trong doanh nghidp nhim giup cdc nhd qudn /y c6 the lya chgn phwofng dn kinh doanh, xdc dinh dung myc ti6u vd chiin Iwgv kinh doanh de nang cao hieu qud hoat dpng cua doanh nghipp.
• TLF kh6a: chi ti&u phdn tich, doanh nghipp, hipu qu^ kmh doanh, phSn tich hipu qui kinh doanh.
Production and business efficiency and analysis of production and business efficiency is an important issue, v/hich is of utmost concern to many object, especially in the context of international economic integration today The oven/iew after the process of analyzing production and business efficiency is what every business expects to see. Therefore the content of analyzing production and business efficiency refers to not only a single indicator, but also a combination of a group of Indicators. The following adicle will study the system of criteria for analyzing production and business efficiency in enteiprises to help managers choose appropnate business plans, determine the right objectives and business strategies to improve the operational efficiency of enterpnses.
• Keywords, analysis criteria, enterprise, business efficiency business pedormance analysis.
Ngdy nh$n bai: 12/4/2019 Ngay chuyen phdn bien: 15/4/2019 Ngay nh$n phan bipn: 22/4/2019 Ngay chip nhan ddng: 25/4/2019
L Hieu qua san xuat kinh doanh va phan tich hieu qua san xu3t kinh doanh trong doanh nghiep
Hieu qua san xuat kinh doanh (HQSXKD) la mpt thuat ngir dugc nhic den rit nhilu. Trong hoat dpng san xuit kinh doanh thi hieu qua san
xuat kinh doanh la muc tiau, la ddng lyc ma cac doanh nghiep (DN) theo dudi. Tit ea mpi ke hoach, phuang phap quan tri hay phuang an kinh doanh deu di dan mue lieu lam sao de HQSXKD la cao nhat. Cimg vdi sy phat triln ciia xa hdi thi khai niem HQSXKD ngay cang dugc phat triln, dugc hoan thien. Tuy nhien vin khdng it cac quan dilm khac nhau ve HQSXKD.
Trung tam eiia khai niem "Hieu qua" phai dugc nhac dan la nha Kinh ta hpc ngudi Italia - Vilfredo Pareto. Ly luan ciia dng da dugc dat bang dimg ten dng vdi khai niem "Hieu qua Pareto". Theo khai niem nay: "Mot nen liinh te goi id dgt duac hieu qud Pareto khi idiong co cdch nao phdn bo lai cdc nguon luc de lam it nhdl mot ngu&i duoc lai han md khong phdi ldm thiel hgi den bdt ky ai khde ". Vdi khai niem nay, chiing ta se thay dugc ring mdt nen kinh te dat dugc hieu qua khi ngudn lyc eua nen kinh te nay dugc sir dung mdt each toi uu ma khdng thi cd e^ch phan bd nao tdt hon each phan bd nay.
Gin giong vdi quan diem ciia Vilfredo Pareto, hai tac gia P. Samerelson va W, Nordhaus cho ring: "///^« gud sdn xudl dien ra khi xd hoi khong ihe tdng sdn luang mot logi hdng hod md khong cdt gidm mot logt sdn luang hdng hod khac. Mot nin kinh le co hieu gud nam tren duang gidi hgn khd ndng sdn xudl (PPF) ciia no".
Manfred Kuhn lai cho ring "'Tinh hi?u gud duac xdc dinh bdng cdch idy kel gud linh theo dan vi gid tri chia cho chi phi kinh doanh". Day dugc coi la
* Bp Tu- lenh B^ dgi Bien phong
Tap chi nghien ctfu Tai chinh Ice toan
NGHIEN CLTU TRAO DOI
{sd'osam^]^
each tilp can chii ylu ve hieu qua kinh ta trong xu hudng hien nay. Ban canh dd, cdn cd mpt sd quan diem nhu "'hieu gud kinh li la mot phgm tru kinh le de phan dnh trinh do lai dting cdc nguon luc de dat duac cdc muc lieu nhdt dinh...".
Ro rang, ed rit nhilu each tiap can khac nhau ve HOSXK.D ciia cae nha kinh tl. Xem xet khai niem HQSXKD tai DN chiing ta cd Ihl thiy nd la moi tuong quan giu'a kat qua dau ra va chi phi dau vao ma DN phai bd ra. Cd tha hiau rang: ''Hieu qud sdn xudl kinh doanh cua doanh nghiep Id mgl phgm Irii kinh te phan dnh Irinh do sir dung cdc nguon luc ddu vdo (bao gom nguon vdi luc, nguon nhdn luc, nguon luc tdi chinh... vd cd nguon luc thong lin) vdi muc tiet kiem nhat nhung Igo ra so lugng ddu ra cao nhdt trong qud trinh sdn xudt kinh doanh cua doanh nghiep".
HQSXKD dugc danh gia cao hay thap chi cd tha thdng qua viec xem xet mdi quan he giii'a ket qua dat dugc va chi phi bd ra. Tir dd, cd the khai quat pham trii hieu qua san xual kinh doanh ciia DN theo cdng thii'c sau:
H - K / C
Trung do: H la hieu qua san xuat kinh doanh; K la ket qua thu duge; C la ngudn lue sir dung da lao ra kel qua dd.
Nhu vay, HQSXKD phan anh chat lugng cila boat ddng san xuit kinh doanh, phan anh trinh dp sir dung cac ngudn lue (Vat lyc, nhan lyc, ngudn luc tai chinh va thdng tin) de dat dugc muc tieu cudi cimg ciia DN la gia tang gia tri DN. HQSXKD dugc xac dinh bdi ty sd hoac phan chanh lech gi&a ket qua dat dugc va chi phi bd ra da thu dugc kat qua dd. Neu danh gia hieu qua hoat dpng kinh doanh theo sd tuang ddi thi viec so sanh gia trj eiia H vdi I cd tha cho thay DN boat dpng ed hieu qua hay khdng. Nau H > 1 thi kat qua thu duge nhiau han chi phi bd ra, chinh vi tha H cang Idn hem 1 cang tdt. Va ngugc lai, H < 1 cho tbay, DN chua sir dung tdt ngudn lyc. £>c tang (H)^ thi chiing ta phai cd nhung bien phap iam giam dau vao, dau ra khdng ddi; giCr dau vao khdng ddi ddng thdi tang dau ra hoac giam dau vao tang dau ra.
Phan lich HQSXKD trong DN dugc cac nha quan ly bat dau chii y tir tha ky 19 dan nay va thyc sy dugc chii trpng phat trian ban bao gid het bdi trong qua trinh quan ly boat ddng san xuat kinh doanh, cae nha quan ly ludn phai dua ra rat nhieu quyet dinh khac nhau nhu quyet dinh dau tu, quyat
dinh v l mat hang, iua chpn cdng nghe may moc thiat bi, cung iing nguyan vat lieu, ve chi phi, gia ban ya va td chirc huy dpng va sir dung vdn,... Cac quyat dinh ciia cae nha quan ly cd y nghTa rat quan trpng, lian quan den su ton tai va phat trien ciia doanh nghiep ndi rieng, ciia toan nganh va loan bp nln kinh tl ndi chung. Phan tich HQSXKD la khau quan trpng trong quan ly doanh nghiep.
Theo nghTa chung nhit phan ti'ch HQSXKD trong DN la qua trinh nghian ciru tat ea cac hien tugng, cae sy vat cd lien quan true tiep va gian tiap den boat dpng san xuat kinh doanh ciia con ngudi.
Qua trinh phan tich dugc tien hanh ttr budc khao sat thyc te den tu duy triru tupng, tire la tir viec quan sat thuc ta, thu thap thdng tin sd lieu, xir ly phan tieh cac thdng tin sd lieu, tim nguyan nhan dan viec da ra cac dinh hudng boat ddng va cac giai phap thuc hien eac djnh hudng do.
Birc tranh toan canh sau qua trinh phan tich HQSXKD chinh la dieu ma mdi doanh nghiep mong mudn duge nhin thay. Hay ndi each khac, npi dung phan lich HQSXKD khdng phai la timg ehi tieu riang le ma d dd la su kit hgp tdng hoa ciia mdt nhdm chi lieu phan tich. De cd the tao nan duge tinh xau chudi, he thdng cac chi tieu den doi tugng phan tich cung nhu eac nhan td anh hudng ndi dung phan tich HQSXKD nan phan tich tren eae gdc dp khac nhau mdi ed tha phan anh dugc tit ca cac bd phan ehi phi tham gia vao qua trinh kinh doanh.
2. Cac ehi tieu phan tich hieu qua kinh doanh 2.1. Nhom chi tieu ddnh gid khd ndng sinh ldi
^ Cac chi lieu phan anh kha nang sinh Idi dugc eac DN quan tam su dung bdi lgi nhuan la muc tiau cao nhat ma cac DN hudng tdi. Nhdm chi tieu nay bao gdm:
(I) Ty sudt^ hi nhudn Iren doanh Ihu = Lgi nhudn sau Ihui/Doanh thu thudn
^ Chi lieu nay cho bill mdt ddng doanh thu trong kl co bao nhiau phan tram Igi nhuan. Kit qua ciia chl tieu nay cang cao chimg to HQSXKD ciia DN cang cao va ngugc lai.
?^ ^t'-"^' V' "^"'^^ ^"'^ '^' '"'' = ^<^' ^huan
sau Ihue/Tong Idi sdn
Ty suat sinh lai cua tai san cho bill mot don V, ta, an b.nh quan dua vao kinh doanh trong ky mang la, bao nh,eu don vi loi nhuan, K a qua cua ch, tteu nay cang cao chung to HQSXKD cita DN cang cao va ngu-gc lai.
4 ^ Tap chi nghien citu Tai chinh ke toan
fSo 05 (190)-2019)
NGHIEN cufu TRAO DOI (3) Ty sudt lgi nhudn cita von chii s& hihi = Lgi
nhudn sau thui/Von chit sa him
Ty suit sinh Idi eua von chii sd hiru de cap din viec DN se thu dugc bao nhieu dan vi lgi nhuan sau thul. Ket qua ciia 2 chi tiau nay cang cao chimg td DN sir dung cd hieu qua vdn chii sd hiju va vdn dau tu. Chi tieu cho bilt HQSXKD ciia DN: chi tiau ra kit qua cao se phan anh hieu qua hoat dong cao, do do HQSXKD ciia DN cao va ngugc lai.
Chi tiau ty suat sinh ldi ciia vdn chii sd hun dugc cac chil sd hii'u (cac nha dau tu) dac biet quan tam do phan anh tryc tiep mdi ddng vdn chii sd hiJu dau tir vao DN cd the tao ra bao nhieu ddng lgi nhuan sau thue. Do dd, cac chii sd hiru khi thua cae nha quan ly tryc tiep diau hanh hoat ddng kinh doanh ciia DN thudng dua ra cac diau khoan cu the yeu ciu duy tri hoac tang trudng ty le sinh ldi tren vdn chil sd hiru ciia DN. Ty suat sinh ldi eiia vdn chii sd hil'u tang khong han la do DN kinh doanh hieu qua hem, ma dan gian chi la do DN da ganh chiu nii ro tai chinh cao hon nen phat huy tac dung ciia don bay tai chi'nh,
2.2. Nhdm cdc chi tieu ddnh gid hi^u sudt sir dmg tdi sdn
Bieu hien eao nhat ciia HQSXKD la hieu qua hoat dgng vi mue dich cuoi ciing ciia kinh doanh la Ipi nhuan. Tuy nhian, HQSXKD cua DN chi cd the dat dugc khi tai san eua DN dugc sir dung mdt each CO hieu qua. Hieu suat sir dung tai san duac the hien bang viec sir dung it tai san da tao ra nhieu Ipi Ich hoac giam thdi gian mpt vdng quay ciia tai san... De danh gia hieu suat sur dung tdng tai san ciia DN, ngudi ta thudng sir dung chi tiau phan anh so vong quay eiia tai san (sue san xuat ciia tai san).
Doi vdi tai san ed dinh, cac chi tieu thudng duge sir dung la sire san xuat ciia tai san cd dinh; suat hao phi ciia tai san cd dinh. Ddi vdi tai san ngan ban, cac DN thudng sir dung so vdng quay ciia tai san ngan ban (thang, quy, nam); he sd dam nhiem ciia tai san ngan han va thdi gian ciia mpt vdng quay tai san dl danh gia. CuthI:
- So vdng quay ciia tai san: Trong qua trinh hoat dpng kinh doanh, tai san van ddng nhieu va nhanh la muc tieuphan dau ciia cac DN vi tai san cang van dpng tdt thi co hdi tang doanh thu cang cao hon, do do, lgi nhuan thu dugc cang ldn.
(4) So vong guay ciia tdi sdn = Doanh thu thudn/
Tong ldi sdn binh qudn
Chi tieu nay cho bilt, trong mpt ky DN dat dugc bao nhieu vdng quay ciia tai san. Chi tieu nay cang
cao, chimg td cac tai san van ddng nhanh, tiet kiem duge vdn diu tu vao tai san, do vay nang cao duge hieu suat su dung von ciia DN.
Nha diu tu va nha cung cip tin dung diu quan tam tdi chi tiau sd vdng quay ciia tai san do chi tieu nay lien quan chat che tdi hieu qua sir dung dong vdn dau tu ciia hg vao DN. Chinh vi vay, nha quan ly se dugc giao nhiem vu tim kiem cae bien phap kinh doanh, lam tang sd vdng quay cita tai san.
- Sire san xuit ciia tai san co dinh (TSCD):
(5) Sire sdn xudt cita TSCD = Doanh thu thudn/
TSCD binh guan
Sire san xuat ciia TSCD phan anh vdi mdt don vi TSCD binh quan su dung vao boat ddng mang lai bao nhiau dan vi doanh thu thuin. Kit qua ciia ehi tiau cang cao chimg td hieu suit sir dung TSCD cang cao va ngugc lai.
- Sd vdng quay ciia tai san ngin ban (TSNH):
(6) So vong guay cua TSNH = Doanh thu thudn/
TSNH binh qudn
Sd vdng quay eiia TSNH cho bilt trong ky kinh doanh TSNH ciia DN quay dugc bao nhieu vdng.
Sd vdng quay cang ldn tire la tdc dp luan chuyan tai san ngan ban nhanh, hieu nang hoat ddng ciia tai san ngan han cang cao va ngugc lai.
- Thdi gian mpt vdng quay ciia TSNH:
(7) Thdi gian } vong guay cua TSNH = Thai gian cita kyphdn lich/So vong guay cua TSNH
Thdi gian mdt vdng quay ciia TSNH cho biet so ngay de thuc hien mdi vdng quay ciia TSNH. Chi tiau thip ehimg td cae TSNH van ddng nhanh va ngugc lai.
Thdi gian ciia ky phan lich thudng dugc tinh trdn theo ngay: thdi gian theo thang ti'nh trdn 30 ngay; thdi gian theo quy tinh trdn 90 ngay; thdi gian theo nam tinh trdn 360 ngay. Viec tinh trdn thdi gian ciia ky phan tich se thuan lgi eho viec ti'nh loan ma eung khdng anh hudng din kit qua phan tich.
- Sd vdng quay ciia hang tdn kho:
(8) Sd vong^ guay cua hdng ton kho = Doanh thu Ihudn/Hdng ton kho binh qudn
Chi tieu nay phan anh vdng quay hang tdn kho dat dugc trong ky ciia DN. C\\\ tieu nay cang eao cd nghTa la toe do luan chuyin hang tdn kho nhanh, thdi gian luu kho ngin, chimg td DN quan \y tdt hang tdn kho, do dd, tilt kiem dugc sd von dau tu vao hang ton kbo.
T a p chi nghien ctfu Tai chinh ke toan
NGHIEN c i r u TRAO BOI
{ So'OS (imjJOl^
2.3. Nhdm chi iieu ddnh gid hieu qud su dung lao dgng trong doanh nghiep
Lao dpng (LD) la mdt trong ba yau td quan trpng eiia qua trinh san xuat kinh doanh. Vi vay, sd lugn^
va chat lugng lao dpng la mot trong nhijng yeu td anh hudng true tiap dan HQSXKD. Hieu qua sir dung lao ddng dugc biau hien qua cac chl tieu sau:
- Doanh Igi binh quan mdt lao ddng:
(9) Doanh lgi binh guan mgt LD = Lgi nhuan rong trong ky/So LD qudn Irong ky
Chi lieu nay cho bilt mue dp ddng gdp eiia mdi LD' ddi vdi lgi nhuan eiia DN.
- Chi tiau doanh thu binh quan mpt LD:
(10) Doanh thu binh guan mot LD = Doanh thu ihudn/So LD binh gudn h-ong ^
Chi tiau nay cho biel mpt LD cd the tao ra bao nhieu ddng doanh thu trong mpt thdi ki phan tich,
2.4. Cdc chi tieu ve hieu gud chinh tri - xa hgi cua DN
Hieu qua ve mat xa hdi trong boat dpng kinh doanh ciia DN la nhirng mat lgi ich khong the dinh lugng dugc nhung nd ddng vai trd cyc ky quan trgng trong viec lya chpn phuang an kinh doanh de trien khai trong thuc ta. Ndi dung ciia viec xem xet hieu qua va mat xa hdi rat da dang va phirc tap.
Ngudi ta thudng gan viec phan ticb hieu qua ve mat xa hdi trong boat dpng kinh doanh eiia DN vdi viec thue hien cac nhiem vu xa hpi eho mdi DN trong ky. Va khia canh nay, cd cac tiau chi danh gia sau:
- He sd ddng gdp vao ngan saeb Nba nudc (NSNN) thdng qua nop thua.
(U) He sd dong gop cho NSNN = Doanh Ihu hodc lai nlmdn/So LD binh gudn trong ky
Khi gia tri ciia chi tiau ddng gdp vao NSNN cang cao chimg id DN boat dpng ed hieu qua va ngugc lai.
- Ngoai ra, cac tieu chi vc sd lupng LD sir dung, nang suat LD, thu nhap binh quan LD cung ed the diing dQ phan anh hieu qua chinh tri - xa hpi ciia DN. Khi cac chi lieu nay tang lan chimg td DN boat dpng ed hieu qua va ngugc lai.
3. Sir dung he thong chi tieu phan tich hi^u qua san xuat kinh doanh de nang cao hi^u qua hoat dpng ciia doanh nghiep
Can eir vao khung ly thuyat ve he thdng ehi tiau phan tich HQSXKD eiia DN d tren, ngudi can bp phan tich tai ehinh se sir dung nhirng sd lieu thu
thap dugc trong qua trinh san xuit kinh doanh de dm mat uu, khuyat, kha nang tilm tang va lgi the, riii rokinh doanh giiip cho DN nhin nhan diing dan ve kha nang, sire manh cung nhu nhtrng han chl, Qua do, lanh dao ciia DN se cd thi lua chpn phuang an kinh doanh, xae dinh diing muc tiau va chian luge kinh doanh dk nang cao HQSXKD. Cac bien phap dk thuc hien rit khac nhau, bjy thupc yao tinh hinh cu tha d timg DN, tuy nhien cd the tdng kat thanh mot sd bien pbap ca ban sau;
Thu nhdt, tang doanh thu la mdt trong nhirng bien phap ca ban de nang cao HQSXKD ciia DN.
Mudn tang doanh thu thi DN phai tim mpi bien phap da tiau thu nhieu hang hoa, hoac la san xuat ra cac loai hang hoa tdt hon trudc day de cd the ban duge nhieu hang, hoac la ban hang hda cao hon gia trudc day. Ngoai ra, DN phai marketing that tdt de nhiau khach hang bilt din, chap nhan san pham ciia DN, hoac la md rong thj trudng muc tidu cua DN.
Thir hai, giam chi phi giiip DN ed the ban dugc hang hoa vdi gia thap han trudc hoac thu dugc nhieu lgi_nhuan ban trudc day. Viec giam chi phi se dan den lgi nhuan lang va dieu dd cd nghTa la HQSXKD cung tang theo.
Thir ba, tim mpi each da cho tdc dp tang doanh thu nhanh hon tdc dp tang chi phi. Kinh doanh trong dilu kien san xuat ldn khd ed thi lam giam dugc tdng chi phi vi san lugng tang qua nhanh.
Trong trudng hgp nay, DN phai tim mpi bien phap de tdc dp tang doanh thu ldn han toe dp tang chi phi lam cho moi luang quan gitra doanh tiiu va chi phi theo chieu hudng cd Igi. Dilu dd cung cd nghTa la DN phai sir dung cac ehi phi san xuit mot each tilt kiem, hgp ly va tranh lang phi.
Iai lifu tham khao:
_ Ngi^yen Trong Co. Nghiem Thi Tha (2010). DQC vd Phar, tich Bao cao lai chmh doanh nghi?p. NXB Tai chinh
Nguyen TrQng Ca. Nghem Thi Tha (2015). Gido trinh Phdn lich Tm chmh doanh nghidp. NXB Tai chinh (Tai ban ldn 1)
nJn^rJl ^^f ^°'^^' ^"^^ ""^^ "P' '^""g -- P^-<^S
th/o^ k^ I ' ' ' " ' ' ^ " ^ '^^ '^P ^°^^ ^'"^ ^' ^^oal dong
TTilltntl^^T^^^^^^^
tich klu qua hnh doanh cua cic "oan^n^ '^- ' ? " ? . "
b,en .ia /, (i„ Ha„. Luan an UnTmf,!?" "'V ^ Paul A Samuthon, W,lha„ n f„ 2 ' " " ' ' "
f»c* i,ch!, ma W , L ra r^S* S " """>• "•"'•'«'•<- AswathDamodaran (20071 Catn^..,\
Praaic. John W.ley & Son Inc. '^ ' ^ ' " " « " '^'"'"y "^
