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HOAN THIEN PHAN TICH HIEU QUA CHI PHI CUA CAC CONG TY THUY SAN
NIEM YET d VIET NAM
• PHAM TH! THUY VAN
TOM TAT:
Bai viet di vao thu'c Urang phSn tieh hi6u qua chi phi cua eac cong ty thuy san niem y^t tren dia ban tinh An Giang, danh gia cac nhSn to' anh hu'dng d6'n hifiu qua svt dung chi phi tai cac edng ty nay, tif dd du'a ra mot so' giai phap nham nang cao hieu qua sit dung chi phi cho cac edng ty thuy san niem yd't tren dia ban tinh An Giang.
TH khda: Hieu qua ehi phi, nhan to' anh htfdng, cdng ty thuy san, niem yet, phSn tich.
I. Dat vS'n de
Hien nay, trong bd'i canh nen kinh te' thj trifdng vdi sU md ciJa va hoi nhSp sfiu rdng da tao ra cho cac doanh nghiep Viet Nam ndi chung va eac doanh nghiep thuy san ndi rieng ra't nhieu cd hdi. Thuy san la nganh phat trien tit rat lau ddi d nu'dc ta, diXa tren nhiJng dieu kien thuan ldi ve khi hau, dja hmh, ve lao dong, viee nudi trdng va danh bat thuy san ngay cang phat triS^n la ngudn cung ea'p nguyen lieu ddi dao cho cac cdng ty ehe bie'n thuy san. Dong thdi, viec dam phan ky ket cac hiep djnh thUdng mai giiJa Viet Nam va cac nUdc, cac khu vu'c tren the' gidi da giiip md rdng thi tru'dng xua't khau cho thuy san Vi6t Nam, giiip xua't khiu thuy san trd thanh nganh kinh te'mui nhpn, chiem ti trong ldn trong tdng kim ngach xuS't khau eua chung ta. Bao ciio eua Tong euc Hai quan cho bie't, tinh de'n he't thang 12/2018, tdng tn gia xua't khau cua Viet Nam dat 243,48 ty USD, tang 13,2% tu'dng dng tang 28,36 ty USD .so vdi nam 2017. Trong dd.
thuy san dat 9 ti USD chiem 3,6%. Tuy nhien, cd hoi nhieu nhifng thach thiJc cung ldn, viec hang loal cac thi trUdng ldn nhung khd tinh nhU EU, My, Nhat da dat ra nhiJng hang rao phi thud'quan eho cac mat hang nhap khau ve thiiy san nhif:
ehd'ng ban pha gia, kiem dinh thifc pham.,.; cung vdi do la SIX canh tranh vdi nhffng doanh nghiep thuy san cua nhii'ng nifdc khae va sif bi6'ndoikhi hau theo chilu hifdng tieu eife lam anh hifdng khdng nhd de'n ngudn eung nguyen vat lieu, chS't lifdng nguyen vat lieu san xua't, che'bi6'n cua cac doanh nghiep thuy san noi ehung, va nhiJng cong ty thuy san niem yet rieng. Tif nhu'ng cd hoi va thach thiJe nay, ddi hdi eac doanh nghidp thuy san phai khong ngifng doi mdi ve moi mat de cd the canh tranh va phat trien. De lam difdc dieu dd, cac doanh nghiep thuy san can nang cao hieu qua kinh doanh, trong dd nang cao hieu qua siJ dung cbi phi du'dc coi la mot trong nhu'ng bien phap difdc nhieu doanh nghiep quan tam Dac biet do'i vdi nhu'ng cdng ty niem yet, viee huy
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dong vd'n se dB dang hdn cae eong ty khac, tuy nhien ne'u hieu qua kinh doanh khdng cao thi viec thu hlit vd'n dau tif qua phat hanh cd phie'u se khong cd hieu qua. Phan tich hieu qua siJ dung chi phi, se eung cap cho cae nha quan trj doanh nghiep du'a ra nhu'ng quyd't dinh diing din nham nang cao hieu qua siJ dung ehi phi, nang cao hieu qua kmh doanh eua doanh nghiep.
II. Thifc trang
Hien nay, hai san ehitng khoan Ha Noi va TP.
H6 Chi Minh ed 13 eong ty Thuy san niem yet la:
Cdng ty c d phan Thuy san Mekong (MCK - AAM), Cong ty Co phan XNK Thuy san Ben Tre (MCK - ABT), Cdng ty Cd phan XNK Thuy san Cu-u Long An Giang (MCK - ACL), Cdng ty Cd ph^n XNK Thuy san An Giang (MCK - AGF), C6ng ty Co phan Nam Viet (MCK - ANV), Cdng ty Cd phan Thuy san Bac Lieu (MCK - BLF), Cong ty Co phIn Che'bie'n Thuy sdn va XNK Ca Mau, Cong ty Co phan Thifc pham Sao Ta (MCK - FMC), Cong ty Cd phan Hung VUdng (MCK - HVG), cong ty Cd phan Dau tif Thu'dng mai Thuy san, Cdng ty Co phan Che' bien Thuy san Xua't kh^u Ngo Quyen (MCK - NGC), Cong ty Cd phan N6ng nghiep Hiing Hau, Cong ty Dau tif Du Ijeh va Phat trien Thuy san (MCK - DAT). Cac edng ty ddu rat chu trong de'n phan tich hidu qua chi phi, cac chi tidu phan tich hieu qua si^ dung chi phi dUde cac eong ty s\( dung la:
(1) Tl suS'tehi phi
long chi phf Ty suat chi phi (%) = x 100
long DTBH & CCDV Chi tidu nay cho bid't de tao ra [00 dong doanh thu, doanh nghiep phai bd ra bao nhieu dong chi phi. Tri so' trdn cang nho hdn 100% thi hieu qua quin tri chi phi cang cao va ngifdc lai.
(2) Ty sua't gia vo'n hang ban long chi phf Ty suat chi phf {%) = x 100
long DTBH & CCDV Chi tieu nay phan anh hieu qua quan trj cac ye'u t6'chi phi trong qua trmh sdn xua't kinh doanh. Chi tieu cho bid't de thu dUdc 100 ddng doanh thu thuan ban hang thi doanh nghiep phai bd ra bao nhieu dong gia vo'n hang ban. Trj so' tren cang nhd hdn 100% thi hidu qua qudn trj cac khoan chi phi trong gia vo'n hang ban cang cao va ngifdc lai.
(3) Ty suat chi phi ban hang Ty suat chi phf
ban hang Ty suat chi phi ban hang (%) = x 100
DTTBH & CCDV
^ Chi tieu nay phan anh irinh do quan tri cac yeu td chi phi trong qua trinh ban hang. Chi tieu eho bie't de thu du'dc 100 ddng doanh thu thuan ban hang thi doanh nghiep phai bd ra bao nhidu ddng chi phi ban hang. Ty sua't nay eang nhd ehiJng td doanh nghiep tie't kiem du'dc chi phi ban hang va nhtf vay hieu qud kinh doanh cang eao.
(4) Ty sua't ehi phi QLDN
Ty suat chi phi QLDN
Ty suat chi phf QLDN (%) = -x100 DTTBH & CCDV
Chi tieu nay phdn anh trinh do quan trj cac yeu to' ehi phi trong qua trinh QLDN. Chi tieu cho bie't de thu difdc 100 ddng doanh thu thuan tif ban hang thi doanh nghiep phdi bo ra bao nhieu ddng chi phi QLDN. Ty sua't nay cang nhd chitng td doanh nghiep tie't kiem difdc ehi phi QLDN va nhil vay hidu qud kinh doanh cang cao.
Phan tieh hidu qud chi phi cd vai trd rift quan trong, kd't qua cua phan tich hieu qua chi phi se giup danh gia trinh do quan tri chi phi cua doanh nghidp, ddng thdi danh gia difdc nhu'ng trong tam can tang cUdng qudn ly chi pbi d tifng bo phan trong doanh nghiep, ttf dd nang cao difdc hieu qua sif dung chi phi. Tuy nhien, do nhu'ng ban che ve chuyen mdn, ve each thu'c tid'p can, nhu eau siJ dung nen viec su" dung cac chi deu phan tich hidu qua su" dung chi phi nhif trdn la chu'a thi/e sif hdp ly, khie'n cho eac thong tin tii' phan tich hieu qua chi phi cdn ehUa xac thifc, dSn de'n vide ra quye't djnh quan tri eua nha qudn ly eon chua mang lai hidu qua cao nhd't. Ngoai ra, viec phan tich eac nhan td anh hu'dng dd'n hieu qua sif dung chi phi cung chUa difdc chu trong.
TIL Giai phap
Mot Id: Dieu chinh la each linh chi tidu ty sua't chi phi.
long chi phf Ty suat chi ph( (%) = x 100
Tong DTBH & TN Chi lieu nay cho bie't de tao ra 100 ddng doanh thu va thu nhap, doanh nghiep phai bd ra bao nhieu ddng chi phi. Nhif vay rd rang doanh thu cua doanh
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TAP cni CONG i n m e
nghiep bao gom: doanh thu ban hang va cung cap dich vu, doanh thu hoat ddng tax chinh va thu nhap khac. Ne'u eae ehi phi tiY boat dgng tai ehinh va hoat dong khac difde tinh vao tdng chi phi ma doanh thu phat sinh tif hoat dong tai chinh, thu nhap khae se khong difde phdn anh, thi thdng tm eua ty sua't nay se khdng chinh xac.
Hai Id: Dieu ehinh lai each linh ti suat chi phi qudn ly doanh nghidp.
Ty suat chi phf QLDN Ty suat chi phi QLDN (%) = x 100
DTTBH Chi tieu nay phan anh trinh dp quan tri eae ye'u to' ehi phi trong qua trinh QLDN. Day la ehi phi cho toan bo qua trinh quan ly cua doanh nghidp, ne'u chiing ta ehi tinh difa vao doanh thu tif ban hang va cung ca'p dich vu dd xem xet mu'e dp hieu qud trong vide sii dung chi phi QLDN la chu'a du, vi nhiJng chi phi nay eung gdp phan tao ra doanh thu tu' boat dpng tai chinh va doanh thu tif hoat dpng khac.
Ba Id: Cac cdng ty phai danh gia difdc mu'e do anh hu'dng eiia cac nhan to'dd'n hidu qua su'dung chi phi. Cu the:
Cac nhan to' anh hUdng de'n tinh hinh hidu qud chi phi trong qua trinh sdn xua't la: chi phi nguyen, nhien lieu dau vao, chi phi nhan cdng va chi phi khae phdt sinh d phan xifdng sdn xua't.
Cac chi phi nay tang len se lam eho gia vd'n hang ban tang, hieu qua si^ dung ehi phi sdn xua't thap.
Ngoai ra sd lu'dng san pham ban ra it, hoac gia bdn sdn pham tha'p cung anh hifdng trifc tie'p den ti sua't GVHB.
Cac nhan to' dnh hifdng de'n hieu qua ehi phi ban hang: chi phi nhan cdng, chi phi kha'u hao TSCD, ehi phi mua ngoai phuc vu cho ban hang, chi phi khuyd'n mai, hd trd ban hang. . nhifng chi phi nay lang len se lam cho chi phi ban hang tang, ddng thdi kha nang tieu tbu san pham: sd
lu'dng san pham ban ra giam, gia ban gidm la nhifng nguyen nhan lam cho hieu qua siJ dung chi phi ban hang tha'p.
Cac nhdn to' anh hifdng de'n hieu qud ehi phi quan ly doanh nghiep: chi phi nhan cdng, chi phi kha'u hao TSCD, chi phi mua ngoai phuc vu cho QLDN, chi phi tie'p khdch... Nhilng chi phi nay tang len se lam eho chi phi QLDN tang, dong thdi kha nang tieu ihu sdn pham nhu": so' lUdng san pham ban ra giam, gia ban gidm la nbiJng nguyen nhdn lam cho hieu qud siJ dung chi phi QLDN tha'p.
Tong chi phi bao gdm: ehi phi d bo phan san xuEi't, chi phi d bp phan bdn hang va chi phi d bp phan QLDN. Ngoai ra, cdn cd chi phi phat sinh tif boat dpng dau tif tai chinh la cae khoan ehi phi hoac cde khoan 16 hen quan de'n cde boat ddng d^u tu tai ehinh, chi phi eho vay va di vay vo'n, chi phi gdp vd'n lien doanh. Id ehuyen nhifdng chiJng khoan ngSn ban, chi phi giao dich ban chiing khoan; cdc khodn lap va hoan nhap dif phdng gidm gia d^u tu" chd'ng khoan ngan ban, d^u tif khac; cac khoan Id ve ehenh lech ty gia ngoai td va chi phi phat sinh tCf cdc boat ddng khac nhU chi phi thanh ly, nhifdng ban tai san co' dmh (gdm ea ehi phi dS'u thau hoal ddng thanh ly). So' tien thu tit ban hd sd thau hoat dpng thanh ly, nhtfdng ban tai san co' dinh dtfde ghi giam chi phi thanh ly, nhifdng ban tai sdn eddinh. Chenh Idch giifa gia trj hdply tai sdn difdc chia tif BCCnhd hdnchiphidlu ttf xay difng tai sdn ddng kiem soat. Gia tri cdn lai ciia tai san cd' dinh sau khi bi pha dd. Gia trj edn lai ciia tai sdn eddinh thanh ly, nhtfdng ban (ne'ucd). Chenh Ideb 16 sau khi ddnh gid lai vat ttf, hang hda, tai san co'dinh dtfdc sii dung de gdp vd'n vao cdng ty con, cong ty lien doanh, dau ttf vao cong ty lidn kd't hoae cdc loai d^u ttf dai han khdc Tien phat phai tra do vi pham cac hdp ddng kmh te', phat hanh ehinh ma doanh nghidp phdi chju. Cac khoan chi phikhae •
TAI LIEU THAM KHAO:
1. PGS.TS. Nguyin Trong Co, Gido trinhphdn tich tdi chinh doanh nghiep 2015, NXB Tdi chinh.
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2 BCTN ciia : Cdng ty Ci phin XNK Thuy sdn CUu Long An Clang (MCK - ALC), Cong ly Co'phdn XNK Tliiiv san An Giang (MCK - AGF). Cong ty Co phdn Nam Viet (MCK - ANV).
3. CafeF.vn
Ngay nhan bai: 26/3/2019
Ngay phan bi&n danh gia va su'a chi]*a: 5/4/2019 Ngay cha'p nhSn dang bai: 15/4/2019
Tiidng tin tdc gid:
NCS. ThS. PHAM THI THUY VAN
Khoa Ke'toan - TrrfSng Dai hgc Kinh te'Ky thuSt cdng nghiep
IMPROVING THE COST-EFFECTIVENESS ANALYSIS AT LISTED SEAFOOD COMPANIES IN VIETNAM
• Ph.D's student. Master. PHAM THI THUY VAN Faculty of Accounting
University of Economics - Technoiogy for industries
ABSTRACT:
This article is to present the cost-effectiveness analysis of listed seafood compames in An Giang province. The article is to assess factors affecting the cost-effectiveness in these companies, thereby proposing some solutions to improve the cost-effectiveness for listed seafood companies in An Giang province.
Keywords: Cost effectiveness, influencing factors, seafood companies, listing, analysis.
So 7-Thang 4/2019 299
