Nghltn ciili tra* ( i t
Van dung Bang iliem can bang danh gia Hieu qua hoat dpng
cua Cdng ty TNiiH Xd so kien thidt tinh Dong Nai
" ^ ^ T r S n Thj Phirong T h i o *
M$c du h$ thong chi tiiu phin tich ho^t ddng da dwtyc phit triin vi dng dvng cho nhieu finh vt/c ctia nin kinh ti nhw kinh doanh du lich, xiy di/ng, di$t may,... nhung doi vdi nganh xo so kien thiit din nay vin chwa cd mdt h4 thing chi tiiu phan tich hi$u qui hoat dong hoan chinh, dip wng nhu ciu sif dyng cua nguai phin tich thdng tin. Bai bio trinh biy vi$c vin dijng Bing cin bing diim (BSC) dinh gii hiiu qua ho^t dgng cOa Cdng ty TNHH MV/Xo s6 kiin thiit tinh Ddng Nai, vol mong muon de xuit mgt so giai phap nhim ning cao hi$u qua hoat dgng kinh doanh cda Cdng ty.
ri> khoa: Bing cin bing diim; hiiu qua hoat dgng; Cdng ty X6 s6 kiin thiit tinh Ding Nai.
Abstract
Although the system of operational analysis indicators has been developed and applied to many sectors of the economy sue/? as tourism, construction, textiles, etc., for the construction lottery industry, especially the lottery. The number of constructions in Dong Nai province so far does not have a com- plete system of analysis criteria for operational efficiency, meeting the needs of infotmation analysts. For the above reasons, the content of the paper presents the application of the score balancing table (BSC) to eval- uate the performance of one-member limited liability company of a lottery in Dong Nai province, with the desire to propose a number of solutions to improve the business performance of the company.
Key words: Score balance table; Operational efficiency; Dongnai province.
I. Gidi thieu
Trong cdc md hinh phdn tich hi^u qua boat ddng cua doanb nghi?p dd dugc thilt k l tbi md hinh Bang diem cdn bang (BSC) dugc ddnh gid cao nhdt, do ldm ro dugc Unh lien ket giua cdc kbia cgnh cfta hi^u qud hogt dgng.
fc Bang cdch kit bgp cdc ylu to tai
^ l ^ f qud ttinh ngi bg, khdch nang, hpc hdi
[cdc nha
quyet dinb (Huang vd cgng su, 2011). Tbeo md hinb BSC, cac chi tieu phan ticb tai cbinb ddng vai ttd Id kit qua, cdc cbi tieu phi tdi cbinb se cho bilt nguyen nbdn. De xuat ndy md ra hudng pban ticb todn di?n cho doanh ngbiep kbi mudn
ddnh gid bidu qud kinh doanb. Tuy xay dung dugc md binh BSC cho nbien, cac doanb nghidp lai cd CongtynhuBdngl, ttang 106.
nhung dac tbu san xuat - kinb Bdng 1 cbo thay, hi§u qud hogt va phat triln, BSC doanb kbdc nbau, ngdnh nghi kbac dgng cfta Cdng ly tten phuang di?n qudn ly hilu dugc nhau va dilu ki?n mdi ttudng kinb tai chinh, khdch hdng, qudn ly ngi
Nhdn: 04/5/2020 Bien tdp: 15/5/2020 Duyet ddng: 30/5/2020 te vT md (ben ngoai doanb nghiep) kbdc nbau. Chinh vi v^y, the can bang diem nen xdy dyng the nao cho pbft bgp vdi dge dilm ciia tftng nganh, thgm chi qudc gia Id van de cdn dugc quan tam nghien cftu (Neely, 1998).
Tdc gid da tiln hdnb nghien cftu bdn chat cua hi^u qud bogt ddng kinh doanh, tieu cbi nhgn di?n vd do ludng bieu qud boat dgng cua doanb ngbiep. Tft do, tac gid van dung h?
tbdng chi tieu phdn tich hi?u qud bogt ddng kinh doanb dl phdn tich tbuc trang bieu qud hogt dgng kinb doanh cua Cdng ty TNHH MTV Xd sd kiln thiet tinb Dong Nai vd de xudt mdt sd khuyin nghi nbdm ndng cao biSu qud boat dgng kinh doanh cua Cdng ty ttong mdi tnrdng kinh doanh bien nay.
2. V?n dung BSC vdo Cong ty Phdn tich vd ddnh gid ket qud hogt ddng ciia Cdng ty TNHH MTV Xo sd kiln thilt tinh Dong Nai qua 4 khia cgnh: tai chinh, khdch bang, ndi bd vd dao tgo phdt Irien, tdc gia
moi tuang quan va tdc d^ng
. . .
• Truing BfthQcLac Hdng (IHU)qapM^S torn ii:''iSSm lom so thang 6/2020 D Q
Nghien cilU trao ddi
bd vd dao tao phdt trien cbua dgt dugc muc tieu d l ra. Mdt sd chi tieu cd xu hudng tang bay gidm hodn toan phy tiiuOc vdo ket qua boat dgng kinb doanh cfta Cdng ty.
Dg ddnh gid cbinb xdc ban v l tbyc ttang saa xuat - kinb doanb cfta Cdng ty, ta cdn quan sat tb8m cdc nhdn Id mdi trudng da tac dgng tbi ndo den tinb hinb boat dgng cfta Cdng ty.
Ve uu diim: ViSc thanb toan tien v6 vd tbu hdi cong ng cudi ndm dugc thyc hiSn tot ban so vdi cdc nam trude. Cdng ty da cd chiln luge phdt trien, gift vftng tbi trudng kha tdt, pban phdi ve so gifta cac dgi ly va cac viing bgp ly. Ddng tbdi, vdi sy nang dOng cua b8 tbdng dai ly vd ftng hg cua ngudi choi ve sd, doanb thu ve so cua Cdng ty ludn tang tnrdng mgnh, diing dau tiong 3 tinh md tbudng cftng ngay.
Toe dg tang tai sdn, ngudn vdn nam sau ludn tang kha cao so vdi nam trude Id do lgi nbudn Cdng ty cao, n8n cdc kfaodn tricb lap quy de bo sung n g u ^ vdn kinb doanb cfta cdng ty nam sau ludn tang cao ban nam trude.
vi hgn chi, tdn tgi: Mgc dft thi trudng ngay cang dugc md rOng nbung ve sd cua Cdng ty bi?n nay ciing chi ti8u thy tten dia ban TP.HCM va mgt sd tinb ldn cgn.
Cdn nhilu dia bdn, tbi trudng tiem nang cbua cd ve sd Ddng Nai, hoac cd nbung mftc li€u tbu cdn ban cbe.
He thong dgi ly ngdy cdng md rdng, nbung cdn nbieu tinh cbua cd dai ly cdp m^t cfta Cdng ty nhu Hdu Giang, An Giang, Bae Lieu, Kien Giang, Binb Phudc,...
Td ve sd Cdng ty tuy da dugc cdi tiln v l mdu ma, cbdt lugng gidy nhung kbd nang chong lam gid cbua eao, cbua lao dugc net dge
Bang 1: Md hinh BSC ciia cong ty xo so ki6n thi4t qua cac nam 2015-2018
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tnmg. Ve so de ldm gia, ego sfta de lanb thudng.
Logi binb sdn pbdm cdn qud don dieu. Hi?n Cdng ty cbi kinh doanh mOt loai hinb sdn pbdm duy nhdt la xd so truyen thdng, nhilu logi binb xd sd mdi, phu bgp vdi thi trudng, xu the pbat triln cua Ihl gidi chua dugc nghien cftu ftng dung.
Cdng ng dai ly cdn cao, mgt so dgi ly cd sd ng vugt mftc quy dinb vd chua dam bdo the chdp theo quy dinb cua Bg Tdi chinb.
Cac kboan tiln vd tucmg duong ti8n cfta Cdng ty kha cao. Vi^c du trft lugng tiln mat ldn, ttong tdi kbodn ngan bang cbua tbyc su cd hi?u qud, do kbdng dua vdo ddu tu, kinb doanb de tang doanh tbu, lgi nbudn cbo Cdng ty.
Ngudn vdn kinh doanb rdt ldn, cham ddu tu vdo nganh kinb doanb khac cd bi?u qud.
Nguyen nhdn ciia nhftng tdn tgi, hgn cbe ndy la do bg phan ke todn chua xft ly ddng tiln mgt each bi?u qud, cbua tinb rd nbu cdu sft dyng
(Ngudn: Tong h(tp ciia cdc gid) tiln mat bang ngay, dan den vi?c dy trft tiln tai Cdng ty qud ldn, gdy lang phi.
Cdng ty cbua cd chinh sdch thu hdi ng mgt cdcb linh hogt nhu thu ng sdm khdch bdng dugc hudng cbilt khdu thanh todn hoge cd nhilu uu dai hon v l cbilt khau dugc budng tft dgi ly tten td ve sd cao bon,...
Cdng ty cung chua cd quan tdm den ngudi ban ve sd le nhu day bg ky ndng bdn hdng, tang hg cdc sdn pbdm mang tinb qudng bd thuong bieu cbo ve sd Dong Nai.
3. M$t s6 giai phdp nang cao hifu qua kinh doanh cua Cdng ty 3.1. Nhdm giai phdp tdng cuetng, thi hifn tinh hinh tdichinh
Thu nhdt, thyc bifn chuong trinh tdng trudng doanh thu: Phdi tridn doanb thu tft khdch bdng mdi;
ldng trudng sd lugng dgi ly v4 ngudi ban hdng dgo.
Thir hai, thyc bifn chuong trinh nang cao nang suit san xuat - kmh doanh: Trd tiianh ngudi dan dau vl
I Q ] <^ chi ^^fy)mSWi^ todn sdthdng 6/2020
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chi phi ttong ngdnh ve tiet kifm cbi phi, nang cao bieu qud sft dyng cua tai sdn.
3.2. Nhdm gidiphdp nang cao hifu qua trin phuang di^n khdch hang
Tft tbyc trgng khdch hdng than phien vl cbdt lugng td ve sd, mdu ma, tiiilt ke, cdch giao nhgn, quy trinh xo so va phdt tbudng cung nbu quy trinh giao nhdn ve so e cuoi mdi ngdy,... Cdng ty can thyc bifn cdc gidi phdp cy the nhu sau:
- Xdy dyng chuang trinb qudn Iy toan difn vdi cbi pbi thdp.
- Cham sdc khdch bang t6t nbdt.
- Thiet kl dep, thu hftt kbdcb bang.
3.3. Nhdm gidiphdp ndng cao hi$u qua quy trinh ngi bg
Cdng ty cdn xac dinb cac quy
^•trinh ngi bO ttong qud trinb sdn xuAt - kinb doanb cdt ldi md Cdng ty cdn dau tu dl ttd nen vugt ttgi. Cac quy Irinh dugc xem la cdt ldi se giup cho Cong ty dan ddu ve tiet kifm cbi phi nhit trong ngdnh, ndng cao bifu qua sft dyng von, tai san, phat ttien doanh Ibu...; thda man nbu cdu khdch hdng, cham sdc t i t khdch hang, gidm thilu cac pban ndn tft khach hdng,...
Kel hgp tbyc trgng quy trinb ngi bg ciia Cdng ty, cac giai phdp dugc de xuat gIm:
- Duy tri vd pbat ttien quan bf vdi nhd cung cdp.
- Ndng cao chat lugng san phSm/djcb vu.
- Gidi phap tinb ggn, nang cao hifu qud hogt dOng sdn xuat kinb doanh,...
3.4. Nhdm gidiphdp ndng cao hifu qud ddo tgo vdphdt trien
Qud trinh dao tgo vd phdt trien can xac dinh Id nin tdng md Cdng ty phdi xdy dyng, dl tgo ra sy tang tmdng ddi bgn.
Viec ddo tgo va phdt tiiln bao cbi phi tdi thilu nbung pbdi ddm gdm ba nfi dung cbinh: con ngudi, bao bdi bda lgi Icb cfta doanb cdc hf tbdng vd cdc quy ttinh td nghiep, ngudi lao ddng vd cua lodn chftc. Cac muc tidu tai cbinh, kbdcb xa bdi tbi doanb ngbiep mdi pbat bang, quy tiinh ndi bg ttong BSC triln dn dinb va bin vftng. Mdt cdng thudng se cho cbftng ta biet khodng ty se cd hieu qud kinh doanb tdt nlu cdcb gifta nang Iuc con ngudi, be nhu cdng ty do ndm vimg cac tilm thdng va quy trinh td chftc, nhiing ndng ve lao dgng, vdt tu, tiln vdn, gi cdn dgt dugc su sdng tgo vd bifu cimg cau bang hda tten thi trudng, qud cfta td cbftc. D l nil ngdn doi thft canh tranh,... dl kbai thac khodng cdcb nay, Cdng ty pbdi tdi cdc ngudn lyc sdn cd, tgn dyng ddu tu vao vifc nang cao ky ndng nhiing co bgi th} trudng nbdm mang cbo nhdn vien, ldng cudng hf thong ^?i M nhugn, bifu qud cao nhdt cho cdng nghf tbdng tin. Hen kit quy doanh nghifp.
trinb, tbu tyc cua td cbftc. Thdng qua cdc phdn ticb tinh Cac thudc do ddi vdi nguon binb bogt dfng kinb doanb, phdn nhdn lyc vd sy ket bgp bdng loat cac
yeu td: mftc dg bdi long cua nbdn vien, gift chdn nbdn vien, dao tgo nhan vien vd ky nang nhdn vi6n. He thong thdng tin do ludng bdng mftc do san cd, mftc do cung cdp thdng tin cbinb xdc ve khdch hdng vd quy trinb ngi bf ddnh cbo nhan vien.
Cac thft tyc cua td chftc cd the dugc xet din mftc dg dai ngd ddnh cho nhan vien ttong Cdng ty va sy tiidnh cong cua cdc td chuc se dugc do bdng mftc df cdi thien lien quan den quy trinb nfi bg va kbdcb bang.
Xet ve phucmg dien ddo tgo vd phat triln, tac gid ggi y cdc gidi phap nbdm ndng cao bieu qua bogt dgng nbu:
- Giai phdp nang cao, cdi thifn su bdi long cfta nbdn vien.
- Gidi phap ndng cao kbd nang gift chdn nhan vien.
4. K i t lugn
Hifu qua boat ddng kinb doanb phdn dnb tiinh do sft dyng cdc ngudn lyc sin cd, dl thuc hifn myc tieu d l ra. Hifu qud do the hifn kft
ticb cdc yeu td ddu vdo, dau ra, tinh hinb sft dyng v6n cua Cdng ty TNHH MTV Xd s l kiln tbilt tinb Ddng Nai vd nghiSn cftu tbi trudng ve sd mien Nam,... tdc gid muon chi ra nhiing diem manh cdn phdt huy cung nhu nhung diem ylu, hgn chi cdn kbdc pbyc. Tren ca sd dd, tac gid dl xudt mgt sd gidi phdp co bdn de ndng cao ttifu qud kinh doanh, cgnh tranh cd bifu qua ttong nganh xd so vd ttd thdnh mgt ttong nhiing edng ty xo so manh cfta khu vyc miln Nam.D
Tdi li^u tham khdo
1. Chinh phu (2007). Nghi dinh 30/2007/NB-CPvikinh doanhxoso.
2. Chinh phu (2009). Nghf dinh 09/2009/NB-CP vi ban hdnh Quy che qudn ly tdi chinh cua cong ty Nhd nude vd qudn ly von Nhd nu&c ddu tu vdo doanh nghidp khde.
3 Chinh phii (2010). Nghj dinh qud qud tiinh bogt ddng kinb doanh J05/2010/ND-CP quy dmh xirphgi viphgm cfta c d n g ty, b i l u bifn t b d n g q u a k i t hdnh ehinh vi hogi ddng kinh doanh m so q u d t b u d u g c vd chi p h i b d ra, tftc Id 4 Dieu 14 Cdng ty Xd so kien thiet tinh phdi dgt dugc lgi nhugn toi da vdi DongNai(Ndm 2017).
qap chi^e todn. i&^i&ntodn so thdng 6/2020 E Q
