Trờng đại học kinh tế quốc dân
nguyễn mạnh kha
TĂNG CƯờNG QUảN TRị RủI RO TRONG
KINH DOANH XUấT KHẩU Cà PHÊ CủA CÔNG TY
vinacafe BUÔN MA thuột
Chuyên ngành: quản trị DOANH NGHIệP
ngời hớng dẫn khoa học: PGS.TS. NGÔ KIM THANH
Hà Nội - 2013
Tăng cưng quản trị rủi ro trong kinh doanh xuất
khẩu cà phê của công ty Vinacafe Buôn Ma Thuột
!"#$%&'()*+)#""'(#,
&/0+12 !")*
+-"/34&&5(&6
/*1789:;<
+"=&44>
'(#/'6-?4+"@1"'ABC=D*
+$-EF<47%BC#C=4#/0&GC=H)%
:"$1789:;<
'6*4I:"%4"@1"'A
BC=D*+$-EF<>-C1#$A=
&C'A
I"@14"7%BC#C=4)
J2)-HKL)*MM&
NOP P FD>-HA
1*'6-?40&
!$5I:"$1789:
"&"&4)*2
7HI#TLH"<#$)"%H4+2
9"+31H$%C['+3+2
+2\P]^_```1_a"__b``cdM'
<)"%S3
e#/VfM3'A'(4d/4d
/ eM3*KSVV"
'A'[M3CK(4KI< F*/
4'AM3K%&"&&Qd4C
*K/4MKI<C)*+$g&
'I
h/9'6-?-%\P]^_```4"'
M1*MMd'AMd
'A iMR"C'H
'A&"&L4d'A)*4d"$"-
%&4d'A/4'>4[4.4C"4<V40,4
#M@4'63-4"VjMj4*1d<C
-%&'"<-%&$64#@*'(
)-4+L-%&4#/1*)U"<+L4
*CM)-4*<I%4*)*<<
k)-V)Z&"[&CR
HW4-*4"#"-)"& %
4H*3*H1%&.4H2'A4
HH)%/4-#M&'A-4--/
K4')
![d)"%+20)*d\P]^_```""
%+2L0&H&"'(#/@*@
&+2-%&W%-%&MH1*$
"<'-%&)-l/& F"
M1'6@3)+"+2
h<-H'A+2)-V)Z
&1789:;<-1<-H#)>
-%"M31)-V)Z&""2
"$'T*+2)-V)Z&
Mo
p !"$'T*+2H
p !"$'T*+2-*4"#"
-)"& %
p !"$'T*+2-*3*H1
%&.
p !"$'T*+2H2'A
p !"$'T*+2HH)%/
p !"$'T*+2-#M&
'A-
p !"$'T*+2--/K4')
p !"$'T*+2)13
p !"$'T+2)#V4**
![H14"M#I'(6%H1789:
;<MH&*<#$H)-14
KC'(K+4)-14
K()M)5)*+)-1^T
C1q"@b`_^
BHH&*)-V)Z&C!1
789:;<"[>*-%"C"
<*)-1Mo
BH&*Hr1*>1s1&
b`_`baq4^c_tRuFb`__^bv4_batb`_b_`4_w_t
1->#Vd_qxy*bvxy4-#,
$)%+
"+24<-"+2)*(&56
/CC1789:;<4/C"+2
RA"")*+C'('C'(H+2C
1789:;<56"2'6#f&6X.
'"&"&4)*2Xtăng cưng công tác quản trị rủi ro của công
ty Vinacafe Buôn Ma Thuột
!"&"&'o
p B$6+2+*"oFXC*H
&>1+2$
p 'A+2CCRV)ZS2
p 'A+2ed&K'AV&
p F@+=+2d<C1
p z& +2H"+.&"#
p 'A+2/%""!{h
p 'A+2H"+-/""&2
'A*6
p 'A+2%"2'(-/K
!")*2'o
p !1@1-/%$\P]H+2-/Z
\P]H+2^_```M'"'6*.3X
0&1+2$+")-V)Z&
p !1@&M<<&CX"2)
p S$"R4&M"3'A
-4'A4C"5#V&4)('A-WC
L*1"
p !@&M%$"#"V'(C""'
f&W%$9\N4*)*)*K%$&)rs%
$)*"r%$)*"&s50r)*$+S!];s
MN
!G O64PDQ0:
F&7%F1*-/%V)Z&#$
4.<2)a*qx4%V)Z&+**X
"2#&Z'&"3C2'A !M</*"
R%&"3#VV)Z&/HV
f !MK0"&-'6"#V4'A-?&"4
H&2W&"WY)#M h514")
-V)Z&?2i)%+4VH-%&W&&
)M)H?'R&.'(MM1789:
;< BHMMMVHHZC<)-
V)Z&%1 hM+2%+)-V)Z
&H)%+1*#/RC&"3HKH&'I-%L
1*/€"V)Z&7%FM!1
789:;<M*<&+$*
E% 1 < #$ K V H + = V 1
789:;<*3+2'(%
IK+1/%(&RV)Z&4C*
V")d@4@1+"13
;$'(H1%"& %1-/
\P]^_```HV&*
C1789:;<W-5>'VH%&"&C
*'?1*X""#"d'AX#/&"
"'M)=4V'"& <#$%&"&'$)X
I#T-/""1"& %""#"44
4*1'"& %$ONP3"#"+"13
BH@*H1K1C#"-
%&'6CBf)•f)C)-V)Z&M%+
)M"-%&)-V)Z&'6C2i
Kd+
C"<&M+*+"/%(&R)-V)Z
&789:;<
+ N'I&"&&$)4##"S(&od)*+H
56+")/*#$%"&#•\ƒƒ„4#
F…:]4d#$%+"H"&†9o&#oyy†††
r98899~pS&*6sdK)%
[1'(+"C<&X.&""
"&1S['#$%V&&"'6V)Z&
1**6':~4-9#47%F
+ N'I &"&'-1o"#, &'I&"&'-1
N/C+")-V)Z&4&-K
%3-CK"2"1-?*M N
"""11!1789:;
<dV")
F'A
R
&
rF
-4
F
'As
BCL
rE<4
hFs
F'A
rE<4
hFs
!"hF
dM
p D*Vo
F&@T@)*RMv'Io
!'I_oS+"M+*H
!'Ibo!I#TLH+2)-V)Z&
!'I^o/C+2)-V)Z
&1789:;<
!'Ivo'A&"&+2)-V)Z
&1789:;<
]'!
^'I_`'ab'cd
)cIe+
S+H"M+*HM3M
f'#o
!G! >Q/0121314014564W:56478059:;<
FE‰‚Š‹
DEŒŠ
ed
V)Z
ed&
'A4
ed&
'A4
&)Z
ed&
2'A
__
!MH"+2)-'"@
JFH+2)-M4H
Mo
p B$6'A-o
+ h5&"&U"r)R&KIs
+ O&"&dr)f&.C#V<"/&"s
+ !"%&"&3#V')W&4C
"W#%-?*V54334'AR&&
M%&"&X""#$#&Z'(6"V35f&
<&@%C
+ J2oF'A#V&@M"H
#V4'(R)@.&)K'6
Q*6
+ !13oD#V&$-%64=M3
13X""C'A1='A)"3)Y*&.
"""%)<SVM36I
+ O&"&-CMo76&"&14#V#nH
C1R3)C11W&M3M#/1fd"
C1)"5f&
p B$6)-V)Zo
+ O&"&U"o C-d)-W&X"
13#)-KW)"I)V1W
1/HX&"&31-/*'()-
&5(&I /%'6rKR)s)"M*
u)3R)Q")$r")'Ms)"
M*
+ O&"&do!M)*C6<M
2'A<"(&LX""&/+"3KS2
" B@'0"-/"'-/"'*4-/"
X&"&$')-H'H&*
+ J2oH#V&*6r'o
-%4#'(4V'(#&Z4H'(R)*64
+ 2'A)}C
+ Y6"C-%)"C7%FXC*
+ ‚1-/13=<"1S)-&5(&
+ ;<#$")*2$6%&<&7%F
!GF W8DQV:001<-<S4f-<
SVA0\g0T
F'>"M+*H'"H1*
H&*VHH"X3i'M<&'I&"&
_v
-/"" 1%-/""Q-/VH1*$41[
<•"'XV&-%&M'-13
-/""'I 7H"VHHH)%'4-
#M1R'A-"6''(
%C*d'AR&'MH&*-%&)
-V)Z&&ff'*)2&AX+2'(
VH1d)6f@WM)W&d&
V&X#6M%&"&+2"'A(&)ff-?
*%C-%& 7HVH+"4+"
')4+"13"''%&"&.3'
@&3"V"
!GK -h<S3DQ0:
H1"-/<-'6-?/%+2
9\P]^_```C-C'<#$%&"&&$)*(&6%
X"#"4)3#"+"41349-m
2#,)"4#, %&"&-%X)3#"+"
""413"$""41&@-/
K4"MH&VH-/K#dX"%C
R$''*H1"'<".
3X"'(R)@*A@&*
'<#$'-1&"""'I F
'(3KVfL$1+")-4#
V-%&4"<V*#/RC&"3<-
%& MC49+31K%C4V"41
3W"1*$+*134)M)WH)f
fM31'A
p 9'A&"%Co
9ƒ)Dr<='A;|soe#/VfM3
'A'(
9{Ž9r<='A;|soeVfM3
+*K*$)(
9! {Ž4• ;94• Po#/*<HZ
TK)*+ eM3V%@*"C<'A
DM'A)3-/"'(")*+ P/%-%
1#/V2 F1I&"#V)<<
-?*)'(WV)3"'6
9\P]^_```#/"<#/)%)ff.
h%&T=C4-561Y4H&$W6""
<-%&)ff%M
C'(.1))#nC'(. "<
#/)ff1".-%&'(=
F'1oer#)s#/VfM3'A'(4d
/4d/ eM3*KSVV"
'A'[M3CK(4KI< F*/
4'AM3K%&"&&Qd4C*K
_w
/4MKI<C)*+$g&'I
2.1.2 Phân loại rủi ro
p ed'A
eMd'A&"&LoB1[3=)-
C 7 '&"&VV4?4RU41S<<4A
-%& D=H+2-%&
S)*d/€>V14-%&f
H6CC&"H)* )-V)Z&
[14'TC&"4t"4>1'TV6*
+")-V)Z&4MK-%&)-&
->1+"6-?*'A(&(>1+H1?'
*)U9-%&2'T$
p e-*4"#"-)"& %o
E%14%%-%MQ+=
)3*+"+24H"C<#V)
-i-%& P/&"3 \994&@Hi
(>1S"C<)--%&4
%13-@"-21H$#-2%,>'T
*24Q@"K+r)"4V&4
@'ks-%&
D"& %4*1)@1
)-V)Z&-?*%+1*2V
&I<W9-mC<-%&V
)"4)9-m"#"'()2&A-?*)V"
1%C-%& <d/#/)*"
d"& %Kfr‘C'-K%"4
004@1si#nM3'"+1*20
fAM)#(4C*<i'(
$M B1["2'A&#
)-V)Z&'(#, X.
Mo
+ N$(&C<'A1+*%$1*$
&$i#V4')4234&&$13
h/"-K%#’MH@M"1i
+1*2)*C#V4@4<M')41*