.

 !"#!$%%&'
()*(+, /-01213
456780+19:;*0:(<=8>
?@A#<9BC
B<DE)/.3,F,3 3
G6H, IJ
 KLHMDN
 O)P(NDQL(R<STUhoạt động kinh doanh chính3 (
AN40.V)P((DWX()QBA3
 O)I4Y((:Z@6M:L[\3
 OQL5Z@3
>M)IRD<@$4@4]R^_L`03, D<
@4IL(I(:)((L8aX@N)Q
R<SN)QBAbBcd
eN)Q3=8>bcd3
eN)QGf@ghI`bccd
eN)QOibcjcd
eN)Q*gkblccd
eN(ZR<Sb%ccd
03WAhL(6aA
a. Tầm nhìn.
• Giá trị cốt lõi:
 GX@RmL(AZSn)IoDVp<LZ@
(3
 qrAn)IoQL5L(6H8XZ@()(8(DW
4@DQIL(MDNZX$43
• Mục tiêu cốt lõi:
1
.

2
.
:?aHI`4hL(I‚)Q3=> mô hình xác định
ngành kinh doanh Derek F.Abell.

 c6_DIoƒAV„
;SDQ4n[pk7A{)RDSS)IonD`LQZ
:Dt)(RSDQLEQ4IJA5D]I6H5L5XAhL(
Dt3#]tDIoRSDQIL*@kGDMQ4IJ@
aA(GtA@Z@(HL(P6HZ@pR
4{LEWL(678X{:D]hA4AN)oSM43
TUB$4{)H{S)Io5L5DDMK)(GDMQ
4IJXt(@GDMZ@L(@4]P6kmA8
aLWXAwGDM3#<Io5L5X{)(pnZh@G?
a(tWD)QR<SNDQ:LhDN`(Dtbs`:
E:DN`Z@…d3)(AtA)rLQ48DQ)v)(4
R<SL(4NDQ34AwtA)MDIoG4@tA4Z@
r)MW5]s`:8I†:Pp:33rGA)v
Z@(LE678:)<6<:QS:DQD]AI…L(rAa
*Z@3
 @h6_DIoƒAV„
WZ@()(PAA<:6HWSZZ@A(t]6_
DIokAVpu@D^8X6kmAQL53jHZ@pt6k
3
.
mA)(R@4hMAN)oSpuLSZS6kmA‡(@Q
L5D]kAVWZ@(3nk@kM6HZ@p
@6kmAX{6t]n‚DIoZ@(L(8n)(k
AVW3
TUPhA(6kmA)Qt]A)M)(kA@s`IV:

D]ƒAVWZ@(3
• Sản phẩm đa dạng, độc đáo và tiện ích:OŒDQ8I`X
Ah:$4)XDN4LZ@:6@MP6k
mADND@L(n)IonD]5L5Z@(34uL
ANG(6kmA)QDM:YL()DIo)(AA:
$46_ADSZ@(4nE6H)H{Z@:DWY
LQL(83
• Phục vụ khách hàng tận tụy, nhiệt tình:ynkLhZ@(|)(I`
GA5L5Z@(X$43#IoD(Mp(pkL(Z•
n)DQZiIJxD]G@Z•[L5:G
L$4)MpŽ4Ln]WZ@(:6•6(
S*PtvG(XZ@(LEn)IoQL5D]
Z•kSL((6kmAXAh3
• Năng lực quản lý điều hành hoạt động lữ hành:I‚L)(AN4
PS<R4{(DWL()(IJ5L5*5XZ@
46<(4h43PI‚L:ZSa
L[t6G4NLED]ADSL(DWhX$4))(AZ@
*6HGA*I7PS)QYLQ3
• Cơ sở vật chất hạ tầng nhà hàng khách sạn: @((Z@6MX
DEtLQ48*9S*44GA(<=
8>3#^p:Z@6M‡((x(X)(ZS
5
.
4YL\x:ntA^7BA3{)MMW1:HZ@t
]L•[L•zA(k(<Z(()5x/•.DN
4L\1.Y3
• Tình hình nghiên cứu và phát triển sản phẩm mới
BD^CX6kmA)Q)WDIoy)(AA|uAM4E
6H )H{YZ@(:)Y4{M DN
aL(@4]P6kmAQL5A:)M‰Ip?6

>%•:)Mh)QZSoNQ:NkL(L(D)(
A‰{4DQIZX$43
 [A+ ,:]D?6?W3 KLHZA7
4NILn{:SZSRk@:?a6HZ:O(
(:Z@6M:L[\…
 •[A+ 1:$4DVDI4FAZSn)IoL(47(s
A{MDNX4DMA
gkDkAHDYAZS
gkDkAnP6kmADVDIo{){
gkDkA@ko)v
gkDkA@5L5hL(D@3
 B(0+-1-+.00:?S$4b$d8aDIoAS46(
Q(N3
B, Mục tiêu chiến lược 20114•@<[A:S5p@ArS
)Io:DE4Aa[4I7+.++€L(D=)M4@6k
mAA)M@Q4IJn‚Igz":A":#":A>•:
c*:c333pM@Q4IJ4E<3S5kS:DmAM
@Rk)vn)IoL([A6tZ@()(SAMX4
E[AR3
Về số lượng khách du lịch:#QI4J:$%%&'S5
@4]E6GMDN)P(:xGH6kmA@Q4IJA
)M:DND@48n)Io)(A4{GA3’5:
7
.
R4hD]SZA<DLEJL(EpMZ@(L(3H
ZS)IoZ@>%•[A+.00DMZk•.3 Z@:[/+€6LC
Zh3SAF.€)IoZ@X(38Zk )IoZ@>%•
[+.€6LCZiLWS@D(•/ DS~ Z@3
Về doanh thu, lợi nhuận:[A+.0.:$DM6TF.+}D=:[/+€-+ 1:
6T~:~}D=:)V`pk-?ST+3,0~D=“})?a)(+.€AN

Z@[4+.€6LCZi|3
L*:6@•pzDWpIL(AC>%•Š$%%&'L‚)SZv
DIo@oD=4>%•@4Q:S5@ZvL@Z@(zpt
E  [A  I  jr))  BrA:  c%c:  ˆ  :  >)•r:  6:  Oj:
4Lr)):j:r–4A:…LWS@D(DIo?a•FDS0.
Do46<ACŠL(EoD=LZ@(A‰DmpQ
DIoH3HZS)IoZ@>%•ACŠ+.00M$%%&'6_DM
Zk•.(Z@:[/+€6LCZi3SA})F.€)IoZ@
(3#]tDIoPZSRk4DVZ4h48
6@Rk)vn)Io4E[A:@Z@(47)MD4C
(AN[3})4Z@—<•@DW[A+.0.M$%%&'
)(,2€“•@DW[A+.00[)~/€“})4ZŽA•@DW[A+.0.
)(•€:•@DW[A+.00kAx<s\.:0+€3 o*6SX
4Rv++.00)(0:2~/:/~2:F.2B3
*Tính khả thi: BRA`, GLMDN7E)KLHI
)Q:((‡Z@6M:ILn{:…t)Q6ˆ@4]4+.[A
C4E<Y4{IJL(([@G:$%%&'AN
4AIJV)P((DWBA:LI`L(8
DVDIoZ@(4L((I8A3$%%&'DV:DL(
6_S5A74NRAMDN3B(D]D@aWDt:$%%&'W
9
.
PIJt4:t48L(tGCAL(DN‰3$%%&'
DVL()Y4{xGH@86@:A4IJ)(AL<D]
I†:YG(3
t`2.DWA<Z)Q4L()(D<@XE
V)P(XEIZ@3$4)((L8aX?
a)QR<Scc:lcc:cjc3
@(L4p)VDMDE)(PM6K:ˆG4(Rk
)vZS:Rk4QZ:)Z@ 6M:333L(DVt4nE[AZ

B)(0R<?DQLE84Q:nR@LERD]A)*@TU
@4]6H)ILE)QP@ZLH:R<:M6Hn‚L
DDkRWYGG@Z@)QEA[3
DVMDIoANDEZ(D<LZ@hh
4*H<:ZtS46zN:@:NSTUMHDIo
)\`Z@(3
Hạn chến)IoRk)vX@`R\I<“@)MQ
pIk:)š:6<4Ž:33L‚\=MTUMSZ@)QLh{)6o
6_Azk06<[pDDt3
3.4 Môi trường văn hóa-xã hội
 Nhân khẩu:;AG6<8DS.(0˜F˜+.0.G6<B214
IJ3G6<BD4JZh`nG6<L(3
 Giá trị lịch sử:@4h:8:6HZ)Q6ˆTUYZ@
)QtaY]pSLE)Q6ˆGN33
11
.
 Văn hóa:p=A5*R@:tRrC:33B)(ANI
tEL[t)GDJ:LEpk6z33@4GAa:L
pk(:6HZ):@5*R@?4E:33TUZsn
D‚Z@)QARaA(\AN6<A5D8Z@…
 Xã hội:B[A:)Q6H“IJ6<thkAzpt:?{X
IJG((TU@WLEsI†L([A6t6a
Zƒr(DIoY4{L(G…
3.5 Môi trường công nghệ.
jH@4]AMA_XOODV‚Lh(E)Mh
QL5)QA:Zk[ƒAV((TU#\ƒ@(
S)IokzApzL(at<L6PD?DtD]ZZƒ)M*
6L6@D<XZ@3;@4ha5L(4Rk
)8((6G:MRk
F3G8Ah[A)H)Io3

jan‚X(:8ZSrRA3
P4(k*(O•*:L<:I`DVt…
86@X8X
Đối với ngành du lịch:()Qt6an‚)L@Lh
t)(0(QL5:M4@4Q[:)o*ZpQM3(
)QBAD4DM@4]b<N[4I7)DM+
6<:<DN[4I7•@DW[A+.00)(02:0€d3WD)QX
IJG((L(47Y`Aa6<XGI[
)38ZSrRAZ4›4InkPDE(‰DX
M6aY)D<L@((3
13
.
Những rào cản gia nhập ngành:A<*(Wt=
G)Hn)Io:D@aW((X()Q3jH
4(XZ@(LVt3#<L6kmA)Q:6H
4(LVXZ@(I`D<LhZ@(IJt
xI86H?DQ:S6kmA:QL5A)M{6HI7h
{6_txIS56ˆ5QL5X3:)Q)(
6kmACZIJxXDMpN*GI@
A*‰)t`NS*Z@(3
Lợi thế tuyệt đối về chi phí$4L(@)4(DVt
DIo)oSI`D<LE8t6HDWI:)ZSL@(a)
LEL*k:Z@6M…#\`@A*kt[)H
A:EA)H)D]M8n^n*pn)oLE@3
œ8]D?(nZ)
œjHkaX@M
()QBA)(0(\Z@AA‹L(D4DM[
4I7IJDNM4ZR@3@M4
(t=)HI`D<D=DEbZt(PLQ48
<4Qd6HkaX@ZtA*

BEL*k
Mh (n jkmA
(Z BrA  c4)r:
lr64:c4>rZ
>@p
#IJpN :$4::
O%c
•,F,w
Quy mô nhà cung cấp:
BrAc4)r ()H)IoX)H4L*k(ZMBAL(
ZLH]LC6>O:BrAc4)r6‡V(ZR<
15
.
BAt4567D^M(NDZ@~1DIJp+.D]A
NDQL(+•D]ADSR<SL?N`/ SpAw(3C
LDNA@p4‹ =A~.A@pDMIgr~~~:c4p6c//.:
c4p6c/+0-/+.:BrAc4)r6HZS6_A74NDNp)00,SL(
[A+.0,L(0•,SL([A+.+.LEX)MA@pGS4
SIc4p6c/,.q•g:gr~2~13
lr64lr64•)(V(Z@4‹DWMBA:lr64
•DZ@DNp=A,Sgr~/~L(+Sc4p6
c/+.L~D]ADSNDQBA3lr64•DZ@
AM)I@SpNDBAp=A(<=8>:(
N:#(•:S:B:k\L(43
tE(n:6_t)oS4LD(A@LE@
TUkA@)HLE@L(n)Io@6kmA3
BEZ@6M:((:$%%&'t0<Z@6M:((
4k(ZzAEDnI:Dt)(
e $%%&'žqce$%%&'Ÿ e$%%&'ž¡%e
$%%&'  #ž ¢e $%%&'  £e  O@ 6M  &ž %ce

86@jO64
eH@SDN*AV64
{D[AƒZ@(:)zrL(k=vZSZ@(3
O@6ˆ5QL5X$46_DIoAI`4h8)‰D]A
D]*@R(^t@4QX$43
8)‰6<)W6ˆ5QL5X$4D]*@‹¦DV:‹B(L
@AaIDV4›4‹
17
.
+ Thẻ VIP^Z@(6ˆ5@QL54X$4/)W)
S40[A3‹t@4QLJM:6ˆ5@GA4‹
LAaIDVI6
kA@0:,€ZD[Zv)QI(3
kA0.€ZD[Zv)Q4Ib4•LŽA@p:()ˆd
kA0,€Z@6M:((:Z4ZrN<$4
kA@IDVZALŽA@p4L((I
kA@Z6ˆ5@QL5N<)ZSL$43
+ Thẻ Ưu đãi: ^Z@(6ˆ5@QL54X$4+)W
)S40[A3‹t@4QLJM:6ˆ5@GA4
‹LAaIDVI6
kA@0€ZD[Zv)QI(3
kA,€ZD[Zv)Q4Ib4•LŽA@p:()ˆd3
kA0.€Z@6M:((:Z4ZrN<$43
kA@IDVZALŽA@p4L((I
kA@Z6ˆ5@QL5N<)ZSL$4
#Io^6*L(R(^GQ6*bSZ@(
nDWDX(6*L(DQs)d
#Io4D?L(*@IDVL(PQIDVZ@(
IJX$4@[A6tZ@(:YS:33
j<)IoZ@)Q5L5R@[A

_LD<@I(
,3?oA4*•$•3
>4*•$•b•xr4)$4•L)>4xd>4*D@@@S<p
(
@G< #N
R
4{
qS
)M
?
DN
R
4{
Y
%3@`N
03BA4
*•&
.3., / .30, >74NQ4IJ:kA@(4(
SRL(SR3
+386@X
8X
.3., F .3+ )Q)((ZSA‰
{:DmAMRM:[DW
I:86@IDV…
/3I` .3./ / .3.1 040.(DW()Q
B
F3WL(W
)Q[
.30, F .3• IDG:`nG6<4‹
OS[4I7…

.3., + .30 '*•&:@I(
AQ4IJB:tZ
A:n)IoQL5<…
/3IJDNM
44
(
.3.2 / .3+F IJDNM4(AN[
F3 MA@ .30 + .3+ MA@ZSIJC
kA:W)Qt]kA
,3`67MW
)QSZŽA
.3., / .30, `67MW)QBADIo
xSL()MSZŽA
•3n)Io
QL5
.3.2 / .3+F n)IoQL5)QBI
:IJI)(AZ@((
)\
~3@4 .30, / .3F, @4\
BkA@4IJDZŠA
kAn)IoQL5bpƒpQ
L5…d
It6H)ZS@
4(L()ZS{b/(
(ZZ@6M)P(d
RkD]kA@4
? /3.
20
.
Nhận xét:gk4n

\4n3
\4H{b•4rr—r6d3
\4NQb>%•d
gMn@6kmA4DM:)H
4L4]Z@4AL(Z@@DQD]A)QA:ví dụ:
4JL•R:)(AN4P4L
4]Z@4QM:ApL(A3#=J:DV
*4L(MSAM4L?a\4NQb4>%•d5
L5@L(*D()tW[8L(I`X
3Ví dụ:4JL•R:DV?aH@4>%•
@L(*D()G(jg:G(B%g:*D(W
Z8ˆ :333#=JuADkApkn)IoX6kmAQL5
n:DVH86@AZSDkApkn)IoLZ@(
I6
‡gkDkAHDY@AZSLZ@(“
‡gkDkAnP6kmAQL5DVDIo{){“
‡gkDkA@ko)v“
‡gkDkA@5L5h:D@3
• Chiến lược giá:
xGH86@@)MCNL(D^D]AX•)M
6kmAQL5:A<RZ@(:•JD]A4[AL(8
6@ZSAV:5]@6kmAxGHH4@8
 M6kmAQL56kmA4E<:6kmAA:6kmADN
22
.
D@:QL54)‹:QL54{t3
#<IoZ@(Z@(@G:Z@(?a:Z@(
GS:Z@(EA[3
JD]AACD]A:@)9N:ACnD]A3
• Chiến lược phân phối:

DVn(AY@I6<2F-+ 2-gyI‚
(AN6<DEX *S*@G|:I6<0• + 1-
gyI‚A9S*@G[A+ 1|…
TU8DSJD]AM:)((DWDXL(DYJ
MKL5SD<L(I3
6.2.2 Hệ thống sổ sách kế toán.
Niên độ kế toán:.0 0DS/0-0+3#`LQEB#3@5m
AHL(SDNZS@BA3haZS@*Zv3
Trích khấu hao TSCĐ:(6k<DQDIoZnrI`@DIJ
ŒH4JP5I8X(6k3SI6(ˆ:
L*ZS4Y,‡+,[A“>@AtSpQF‡0+[A“I`L*k,‡0+
[A“SpQ55Rk)vF‡0+[A“WAEAA@8+‡F[A3
@@ZkoDSM@ZkoXDEDIo@DWDX
L(DYM4P[AR3M:ZtZkoR@M3
Các khoản phải nộp theo luật định:KL5NS(IDIo
HrDYRDQX@)*3@KL5oZ@Ik4k
IJp@:k4kGL:k4kpk]AxVNL(pk]AS:k
4kkNZ@DIo@DYML(DWDX3
Trích lập các quỹ theo luật định: jZZSYDN(8b/0-0+d:
S(48)*@R•4`67•)o*6SDMDIo3@R•
IR•DWI@4]:R•ZrI7:Y)o:R•MDNXND=
24
.
Rk4Q6_ND=Rk4Q4h#MND=?DRSDQ})48
)*CrZSRkZ4[AL(A5@4]XD=
JCoLDE)XL(@RDQX@)*3
TU<6?6@ZS@ApM:Rk3
6.2.3 Đòn cân nợ
Năm Tỷ số nợ/tổng tài sản Tổng nợ/vốn chủ sở hữu
+ 2 .:F, .:20