
KHOA KINH TẾ VÀ QUẢN LÝ

ĐỒ ÁN TỐT NGHIỆP
NGÀNH QUẢN TRỊ KINH DOANH


 : KS2  K23
 :   2011


KHOA KINH TẾ VÀ QUẢN LÝ

Lớp: KS2 Khóa: 23
Họ và tên giáo viên hƣớng dẫn: ThS. Nguyễn Tiến Dũng
1. Tên đề tài tốt nghiệp:

 
2. Các số liệu ban đầu:



3. Nội dung các phần thuyết minh và tính toán:



4. Số lƣợng và tên các bảng biểu, bản vẽ: (Kích thƣớc Ao)


5. Ngày giao nhiệm vụ thiết kế:
6. Ngày hoàn thành nhiệm vụ:




NHẬN XÉT CỦA GIÁO VIÊN HƢỚNG DẪN

 K23

 

































2

VCSH
:
V
ROS
:
eo doanh thu
ROE
:
T
ROA
:

SOE
:

SOA
:
N
S
:
Sales (Doanh thu)
R
:

C
:

R & D
:
Ressearch and Developm

NSTSNH
:

DLVCSH
:

DLTS
:

QLDN
:

WTO
:
 

MỤC LỤC

 1
 2
 3
 3
 7
h 9
 14
1.5.  16
             


  ,

 - T- 


 
nay.





  

 2

PHẦN MỞ ĐẦU


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
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
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
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
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
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
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








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




 . 

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
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
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
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




. 
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
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
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
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
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


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
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



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
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

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
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
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
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
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
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
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
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
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
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 . 


, 


́
T KÊ
́
BIÊ
̣
N
PHÁP NÂNG CAO HIỆ U QUA
̉
KINH DOANH TRUNG TÂM THƢ
̣
C PHÂ
̉
M DINH
DƢƠ
̃
NG – VIÊ
̣
N DINH DƢƠ
̃
NG" 
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
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



.

               

.
Phâ
̀
n 2 : 




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


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


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
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


 



.
Phâ
̀
n 3 : 


                 

 
                



1.1.2.1 ohi tnh hai loi ln
   kinh t li quan t k  kinh t   l b ra c  t ,
m khu vc   mt  gia.   doanh nghi  ni  tr v hiu
   nh.
o 

 k   d gc  kinh   quan  kt q  dng
    doanh thu  l  thu  t  l  ra, m  4
  qu    s  vi    ra bi doanh nghi,  x
i snmv mmtr 
1.1.2.2 
 

o 
X
)
o 
X
)

S
S
L


Doanh l lao  (S sinh
lg)
L
R
R
L

5
 (C)

C
S
S
C


Doanh l chi  (S sinh
 ph
C
R
R
C

 li ca   
  ROE)
VCSH
R
R
VCSH
Ml  nhinuvlinh li) 
inh li c  OS
 OS (Return On t s hu hay doanh l ti th
Do  khi    ch ti nng su  so  t   c  l
(m 
 t    doanh thu    khi ph   ch  doanh l (s
sinh l
cn    ph thay th li    tch   c 
 (  ctl rdoanh thu.
 c   nh:
  
TL
, R
TL
;
  ng tr S
Ltt
, R
Ltt
;
  ng gin t S

tc
; R
Ctc
. 6
  ti hi  iquan tm
 c   hnh
  
TTS
, (SOA), R
TTS

(ROA);
   ng
TSNH
, R
TSNH
;
  n h
TSDH
, R
TSDH
;
   
VCSH

(SOE), R
VCSH




 . 




















 - 






 ) 
 - 









 - 



 




, 















 , 





 (





, 
, 



 ) , 






, 








1.1.3.2  :




















 . 





































 - kinh doanh, 
















 , 



















p.



























  , 










, . 




































, 






 , 



















 - kinh doanh, 























, 











, , 












 , 


 , 





 



 . 



















 .

1.2. Quy trình phân tích hiệu quả kinh doanh










































. 















:
o 
o 
o 

. 8






















. 



, 






















.

1.2.3. 


 
:
o 
o 
o 
o  
o 
















, 
























.


o 






 , , 


. 9
1.2.6. 












, 






























 , 







































).














 , 










:


, 










, 







.











. 



































.








=

x 100%

 









()

1




0
1
01
.
Y
Y
XXX 


 

trong



o 
o 
o 





























 (



 ) 













. 11



















 . 














: C = f (x, y, z).
:  ,  


, 













: Q = a . b . c

1
: , Q
1
= a
1
. b
1
. c
1

Q
0
: , Q
0
= a
0
. b
0
. c
0

Q
1
- Q
0
= 

0
. b
0
. c
0













 . ( 

: 








)

1
. b
0
. c
0
- a
0
. b
0
. c
0

 

2 ( b )
a
1
. b
0
. c
0



1
. b
1
. c
0


1
. b
1
. c
0



1
. b
1
. c
1











:

1
. b
1
. c










: , 




























% . 12




: 







,  ,





















.
 : 







 , 
 ,  . 






.

               


    









 




1.3.5.1 
 
- 

- 
 13
- 


 14
1.4. Các nhân tố ảnh hƣởng tới hiệu quả kinh doanh













































.

1.4.1.1 






 ,  









 





 , 












 ,  , 










 



























 ,   , 




, 







.
1.4.1.2 


. 




, 

















cao, , 












.
1.4.1.3 
 









 , 








. 




.
1.4.1.4 










. 






















 , 





























































 



















, , 










 , 

, 
  . 




. 
































,  









 



 , 

 : 










1.4.2.2 

 16
















,  





, 




 . 




























.
1.4.2.3 








 , , 

 -  
,  .










 : 









. 
























 . 



 , 

, 












 


























 , 


















V, 















 .






































. 









 







 , 










 , 












, 















.
- 



, .
- 







 






. 













:
- 












.
- .
- 













 , 


















.
1.5.2.3 
, 














50% 




 



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