Chuyen e

THIET LAP D AN

2.1/ Vai tro cua d an au t:

Vai tro cua d an au t

Yeu cau cua d an au t

2.1.1 Vai tro cua d an au t

La mot trong cac can c quan trong nhat e quyet

nh nen bo von au t hay khong?
La phng tien e keu goi oi tac bo von au t.
La phng tien giup thuyet phuc cac to chc tai
chnh tai tr hoac cho vay.

2.1.1 Vai tro cua d an au t

La van kien c ban e c quan quan ly nha nc

xem xet phe duyet, cap giay phep au t.
La c s e xay dng ke hoach thc hien au t,
theo doi, on oc va kiem tra qua trnh thc hien
d an.
La can c quan trong e theo doi anh gia va co
nhng ieu chnh kp thi trong qua trnh thc hien
va khai thac cac cong trnh.

2.1.2/ Yeu cau cua d an au t:

- Tnh khoa hoc
- Tnh thc tien
- Tnh phap ly
- Tnh chuan mc (tnh ong nhat)

2.2 CAC BC HNH THANH VA TRIEN KHAI D

AN AU T

Giai oan tien au t (chuan b d an au t)

Nghien cu c hoi au t
Nghien cu tien kha thi
Nghien cu kha thi
Ra quyet nh au t

Giai oan au t
anh gia hau d an

2.2.1 GIAI OAN TIEN AU T

Nghien cu c hoi au t
- anh gia s bo, xac nh nhu cau san pham hang
hoa hay dch vu cua d an, nhng thong tin, bang
chng va d lieu lien quan;
- anh gia trien vong, tnh hap dan cua d an
- Quyet nh nghien cu tien kha thi

2.2.1 GIAI OAN TIEN AU T

Nghien cu tien kha thi
- anh gia trien vong chung
- c tnh cac bien so d bao can ban
- Phan tch nghieng ve tnh bao thu, khong nen qua lac
quan
- Giai oan nay thc hien khung phan tch d an (th trng,
ky thuat, nhan lc, tai chnh,v.v)
- Quyet nh chuyen sang nghien cu kha thi.

2.2.1 GIAI OAN TIEN AU T

Nghien cu kha thi

- Tang cng mc o chnh xac cac bien so, va them cac

bien so mi
- Tang cng nghien cu chi tiet, bo sung thong tin c ban
(thong tin s cap)
- ay la giai oan kho khan nhat. Mot phan v cong viec
nghien cu phc tap, mot phan v a tieu ton kha ln chi
ph cho giai oan trc o.

NGHIEN CU KHA THI

D an kha thi (luan chng kinh te ky thuat) la mot tap ho s

trnh bay mot cach he thong cac ket qua nghien cu cua bc
nghien cu kha thi.

10

MC LC
CHNG I : H S PHP L
CHNG II : MC TIU U T

CHNG III : SN PHM - TH TRNG

CHNG IV : CNG NGH V TRANG THIT B
CHNG V : NGUYN LIU TH, NHIN LIU,
NNG LNG V CC YU T U VO KHC
CHNG VI : XY DNG KIN TRC
CHNG VII : B MY QUN L V NHU CU
NHN S

11

MC LC
CHNG VIII : PHNG N TI CHNH CA D
N

CHNG IX : PHN TCH TI CHNH

CHNG X : KT LUN V KIN NGH
PH LC 1 : BNG BO GI THIT B
PH LC 2 : S CNG NGH & DANH SCH
THIT B
PH LC 3 :M T K THUT CHI TIT THIT B
PH LC 4 : THUYT MINH THIT K - XY DNG

12

CHNG I H S PHP L
1. CC VN BN LIN QUAN N U T:
Giy chng nhn ng k kinh doanh, Giy chng nhn
ng k m s thu, Chng ch quy hoch, Giy chng
nhn quyn s dng t
2. CC THNG T & NGH NH CA C QUAN
QUN L NH NC V U T
3. LUN CHNG KINH T - K THUT CA DY
CHUYN CNG NGH

13

CHNG II : MC TIU U T

D n c Cng ty c phn Vn Si Xanh

thnh lp vi mc tiu :
Xy dng nh my sn xut vn MDF cao cp
vi gi thnh hp l phc v cho cng cuc
Cng nghip ho, hin i ho ca t nc.
To ra vt liu phc v ngnh Trang tr ni
tht, thay th g t nhin, gp phn gim
vic ph rng.
To ra hng ho c c gi tr, gp phn pht
trin kinh t a phng, to vic lm cho lao
ng a phng.
14

Ra quyet nh au t:
Giai oan au t:
Ky ket hp ong.
Thiet ke chi tiet.
Lap at thiet b.
Van hanh th va chuyen sang hoat ong.
anh gia hau d an

15

anh gia hau d an

e phat trien cac ky nang lap va tham nh d

an cung nh cai thien o chnh xac cua cac ket
qua tham nh, chung ta can so sanh ket qua d
oan vi ket qua thc s cua d an nham anh
gia ket qua hoat ong cua mot d an va xem xet
mc o ong gop cua d an o oi vi qua
trnh phat trien cua quoc gia t o ke tha thanh
cong va loai tr that bai.

16

2.3 Nghien cu mot so noi dung chnh cua

d an kha thi

Nghien cu th trng
Nghien cu cong nghe ky thuat cua d an
Nghien cu noi dung to chc quan ly va nhan s
Nghien cu noi dung tai chnh

17

2.3.1 Nghien cu th trng

Vai tro ve nghien cu th trng cua d an

Phan tch, d bao nhu cau th trng ve san
pham va dch vu cua d an

18

a/Vai tro ve nghien cu th trng cua d

an

am bao tnh kha thi cua d an thc hien mang tnh

hp ly, thc tien va ket qua vng chac trong tng lai.
Giup e ra nhng bien phap hu hieu e tang sc
canh tranh cho san pham.
Giup xac nh cac yeu to lien quan en d an phu
hp vi yeu cau cua chu au t.

19

a/Vai tro ve nghien cu th trng cua d

an

Tai lieu phuc vu cho viec nghien cu th trng:

Nhng thong tin phan tch th trng trong va ngoai nc cua

cac c quan nghien cu th trng.

Sach bao quang cao va tap ch thng mai.

Nien giam thong ke.

Thong tin thu thap trc tiep tren th trng qua quan sat, tiep
xuc phong van, thao luan.

20

S o 4.1 (Cac loai moi trng cua to chc)

21

 MOI TRNG V MO

AC IEM:
ANH HNG EN TAT CA CAC DOANH NGHIEP,
TUY NHIEN MC O & TNH CHAT TAC ONG
KHONG GIONG NHAU.
DOANH NGHIEP T CO ANH HNG / KIEM SOAT
TI NO.

22

 Cac yeu to kinh te:

- Giai oan cua chu ky kinh te
- Tai tr
- Nhng xu hng thu nhap quoc dan
- Ty le lam phat
- Lai suat
- Nhng chnh sach tien te
- Mc o that nghiep
- Nhng chnh sach thue
- Nhng s kiem soat lng/gia ca
- Can can thanh toan
- ....
23

Yeu to Chnh phu va chnh tr:

- Nhng luat le cho ngi tieu thu vay.
- Nhng luat le chong oc quyen
- Nhng ao luat bao ve moi trng
- Nhng luat le ve thue khoa
- Nhng kch thch ac biet
- Nhng luat le mau dch quoc te
- Nhng luat le ve thue mn lao ong
- S on nh cua chnh quyen
24

 Nhng yeu to xa hoi:

Xa hoi:

- Nhng thai o oi vi chat lng i song

- Nhng loi song
- Phu n trong lc lng lao ong
- Nghe nghiep
- Tnh linh hoat cua ngi tieu thu

Dan so:

- Ty suat tang dan so

- Nhng bien oi ve dan so
- Mat o dan so
- Ton giao
- ...

25

 Nhng yeu to t nhien:

- Cac loai tai nguyen
- O nhiem moi trng
- Thieu nang lng
- S tieu ph nhng tai nguyen thien nhien
- ...

26

Yeu to cong nghe va ky thuat:

- Ch tieu cua cong nghiep ve nghien cu va phat trien.
Tap trung vao nhng no lc ky thuat
- Bao ve bang sang che
- Nhng san pham mi
- S chuyen giao ky thuat mi
- S t ong hoa
- Ngi may
- ...
27

Mi trng vi m
Moi trng vi mo bao gom
cac yeu to trong nganh va
la cac yeu to ngoai canh
oi vi doanh nghiep nhng
no tac ong trc tiep en
doanh nghiep.
-

28

a/Ngi cung cap

la ngi cung cap cac au vao cua qua trnh san xuat
kinh doanh cua doanh nghiep (cung ng nguyen vat lieu,
trang thiet b, sc lao ong, dch vu quang cao).

29

a/Ngi cung cap :

Li nhuan cua doanh nghiep b giam xuong do
ngi cung ng oi:
Nang gia nguyen vat lieu
Giam chat lng san pham
Giam mc o dch vu i kem

30

b/ Khach hang

Quyet nh au ra cua doanh nghiep. S tn nhiem cua

khach hang la tai san vo hnh co gia tr ln lao cua
doanh nghiep. Do o cac doanh nghiep phai tm cach
xac nh mc o hai long cua khach hang ve cac
san pham va dch vu cua doanh nghiep, cung nh
kham pha ve cac s thch luon bien oi cua ho.
=> Gi mot khach hang hien co ch ton kem bang
1/5 chi ph e tm kiem mot khach hang mi.

31

c/ oi thu canh tranh :

Mc o canh tranh phu

thuoc vao moi tng tac
gia cac yeu to nh so
lng doanh nghiep tham gia
canh tranh, mc o tang
trng cua nganh, c cau
chi ph co nh va mc o
a dang hoa san pham.

32

c/ oi thu canh tranh :

oi thu canh tranh c chia lam 4 dang sau:
oi thu canh tranh nhan hieu
oi thu canh tranh nganh
oi thu canh tranh nhu cau
oi thu canh tranh ngan sach
=>Cac doanh nghiep can phan tch tng oi thu canh tranh cac
noi dung : muc tieu tng lai, nhan nh cua ho oi vi ban
than va vi chung ta, chien lc ho ang thc hien, tiem nang
ho co, e nam va hieu c cac bien phap phan ng va
hanh ong ma ho co the co t o e ra cac hoat ong
phu hp.
33

d/

oi thu canh tranh tiem an

la nhng nha kinh doanh mi tham gia th trng. Ho co

li the la de dang ap dung cong nghe mi, tan dung
nhng u iem va khac phuc nhng khuyet iem cua nha
kinh doanh cu. Tuy nhien co mot so rao can chnh ngan
chan doanh nghiep gia nhap nganh:
- S trung thanh cua khach hang.
- Li the tuyet oi ve gia thanh.
- Tac dung giam ph theo quy mo.

34

e/ San pham thay the

la nhng san pham cua nhng oi thu canh tranh trong
cung nganh hoac cac nganh hoat ong kinh doanh cung co
chc nang ap ng nhu cau tieu dung giong nhau cua
khach hang.

35

3/ MOI TRNG NOI BO (HOAN CANH

BEN TRONG)

AC IEM:
THE HIEN NHNG MAT MANH, YEU HIEN TAI
CUA DOANH NGHIEP.
CO ANH HNG TRC TIEP EN NANG
SUAT, CHAT LNG CAC SAN PHAM & DCH VU,
V THE CANH TRANH CUA DOANH NGHIEP.
DOANH NGHIEP CO KIEM SOAT & IEU CHNH
NO.

36

 AC IEM:
SAN XUAT: NANG LC SAN XUAT, TRNH O
CONG NGHE

TAI CHNH: DONG TIEN TE, C CAU VON

AU T, TNH HNH CONG N

37

NHAN LC: TRNH O LC LNG NHAN S, VAN E

SAP XEP, BO TR, AO TAO, CAC CHNH SACH AI
NGO,
MARKETING: NGHIEN CU TH TRNG, KHACH HANG,
HE THONG PHAN PHOI, QUANG CAO,
NGHIEN CU & PHAT TRIEN: KHA NANG NGHIEN CU
SAN PHAM MI, CONG NGHE MI,
VAN HOA: AC TNH, DANG VAN HOA, MC O THCH
NG HIEN TAI, TNG LAI,
CAC YEU TO TREN C ANH GIA TREN C S SO
SANH VI CAC NHA CANH TRANH.

38

KY THUAT PHAN TCH SWOT:

AY LA MOT KY THUAT E PHAN TCH VA X
LY KET QUA NGHIEN CU VE MOI TRNG, GIUP
DOANH NGHIEP E RA CHIEN LC MOT CACH KHOA
HOC.
S (STRENGTHS): CAC MAT MANH.
W (WEAKNESSES): CAC MAT YEU.
O (OPPORTUNITIES): CAC C HOI.
T (THREATS): CAC NGUY C.

39

SWOT CO THE A RA S LIEN KET TNG CAP

MOT CACH AN Y HOAC LA S LIEN KET GIA
BON YEU TO, QUA AY GIUP CHO DOANH NGHIEP
HNH THANH CAC CHIEN LC CUA MNH MOT CAC
CO HIEU QUA NHAM KHAI THAC TOT NHAT C
HOI CO C T BEN NGOAI, GIAM BT HOAC
NE TRANH CAC E DOA, TREN C S PHAT HUY
NHNG MAT MANH & KHAC PHUC NHNG YEU KEM.

40

S o 4.2 (S lien ket cac yeu to cua moi trng)

S (Cac iem manh)

O (Cac c hoi)

W (Cac iem yeu)

T (Cac nguy c)
41

Nh
ng ng
i gia nha
p tie
m
ta
ng
S e doa cu
a
nh
ng ng
i
gia nha
p m
i
Nh
ng
nha
cung
ca
p

Khana
ng
thng
lng

cu
a nh
ng
nhacung
ca
p

Nh
ng
co
ng ty
canh tranh
sa
n xua
t.
S canh
tranh gi
a
nh
ng
doanh
nghie
p
hie
n co

Khana
ng
thng
lng

Nh
ng
kha
ch
ha
ng

cu
a nh
ng
kha
ch
ha
ng

S e doa cu
a
nh
ng sa
n
pha
m thay the
Nh
ng sa
n
pha
m
m
i thay the

42

PHN TCH MA TRN SWOT

(1)

IM MANH (S)

(STRENGHTS)
LIT K NHNG
IM MANH

IM YU (W)

(WEAKNESSES)
LIT K NHNG
IM YU

C HI (O)

E DOA (T)

(OPPORTUNITIES)

(THREATS)

LIT K CAC C
HI

LIT K CAC E
DOA

CAC CHIN LC
(SO)

CAC CHIN LC
(ST)

S dung nhng S dung im

im manh manh tranh
tn dung
mi e doa
nhng c hi
CAC CHIN LC
(WO)

CAC CHIN LC
(WT)

Vt qua nhng
im yu bng

Ti thiu hoa
cac im yu43

PHN TCH MA TRN SWOT

(2)
IM MANH (S)

IM YU (W)

(STRENGHTS)

(WEAKNESSES)

-Trnh can b gioi, KH tt

- Cng nhn co tay ngh cao
- Cng ngh hin ai
- Cng tac Marketing tt
- Gia thanh thp
- Sc canh tranh cao
- a dang hoa san phm
- Cht lng san phm tt
- Ngun lc tai chnh manh
-Nng lc san xut cao
- Co uy tn i vi khach
hang...v.v...

-Trnh can b khng cao

- Thiu cng nhn lanh ngh
- Cng ngh lac hu
- Quang cao, tip th con yu
- Chi ph san xut cao
- Kha nng canh tranh yu
- Cht lng san phm cha
tt
- nh hng chin lc
khng ro rang
- Ngun lc tai chnh yu
- Tut hu trong nghin cu &
phat trin
- Knh phn phi kem ...v.v..
44

1.2 PHN TCH MA TRN SWOT

(3)
C HI (O)
OPPORTUNITIES

E DOA (T)

1. Hi nhp kinh t khu vc.

2. Nhiu nhom khach hang
tim nng.
3. Co kha nng m rng th
trng.
4. Hang rao thu quan thp.
5. Th trng tng trng
nhanh.
6. Chnh sach khuyn khch
cua nha nc.
7. Ngun nguyn liu di
dao

1. Hi nhp kinh t khu vc.

2. Xut hin cac i thu
canh tranh mi.
3. Th trng bao hoa.
4. Ty gia hi oai thay i
bt li.
5. Th trng tng trng
chm.
6. Suy thoai kinh t.

(THREATS)

45

Phn tch SWOT gia D n Nh sn xut vn

si MDF hin nay :
im mnh :

Ban lnh o cng ty tp hp nhng nh qun l tr,

nng ng c nhiu kinh nghim trong lnh vc iu
hnh v sn xut.
Sn phm c kh nng p ng cc yu cu cht
lng cao vi dy a dng khc nhau.
V tr nh my thun li cho giao thng, vn chuyn
v nm trong khu vc c vng nguyn liu rng ln.

Ngun ti chnh vng mnh.

Dch v khch hng c cht lng v thn thin.

46

Phn tch SWOT gia D n Nh sn xut vn

si MDF hin nay :
im yu :

L cng ty mi cha c danh ting

Ton b mi cng vic t xy dng chin lc kinh doanh, marketing
cng nh iu hnh sn xut u phi bt u t u.
C hi :

Ngnh ch bin g xut khu tng trng rt mnh, nm 2007 xut

khu t hn 2.5 t USD

Nhu cu v vn si MDF ang rt cao cc nh sn xut khng p ng

. Hng nm nhp khu hn 100 triu USD vi tc nhp khu tng
bnh qun 20% nm.
Tc tng trng GDP hng nm ca Vit nam cao, bnh qun trn
8% nm.
Thch thc :

Xy dng th trng mi.

47

b/D bao nhu cau th trng tng lai

Can c vao mc tieu thu hien tai va qua kh ve san

pham cua d an t o D oan nhu cau tng lai bang 2
phng phap
- Phng phap th nhat:theo thi gian va theo ng khuynh
hng.
- Phng phap th hai: D oan tren c s phan tch nhan
to

48

D bao nhu cau th trng tng lai bang

phng phap thong ke

Phng phap d bao theo so lng tang bnh quan

hang nam
Phng phap d bao bang toc o phat trien bnh
quan
Phng phap d bao theo ng khuynh hng la
ng thang
49

Phng phap d bao theo so lng tang bnh

quan hang nam
Pham vi s dung:
Cac so lieu thong ke trong day so qua kh hang
nam eu co tang.
So lng tang hang nam trong day so qua kh la
tng oi eu nhau.

50

Phng phap d bao theo so lng tang bnh

quan hang nam

Vd: Da vao thong ke, co day so san pham tieu thu TV cua Cong ty VTB
trong qua kh nh sau:
Nam

So lng SP

2004

1620

2005

1850

2006

2080

2007

2300

2008

2540

2009

2770

So lng tang

D bao so lng san pham tieu thu t nam 2010 -2014?

51

D bo bng tc pht trin bnh qun

M hnh d bo:
vi:

y( n L) yn (t )

yn
t n1
y1

Trong : - t l tc pht trin bnh qun

- n l s nm, hoc thng d liu trong qu kh
-y1 l nm u tin ca dy s d liu trong qu kh
-yn l nm cui cng ca dy s d liu trong qu kh
Phng php ny c p dng khi:
Cc yi/yi-1 xp x nhau
52

Th d: C mc cu v mt loi hng ho trong 7

thng qua
Thng

Mc cu (sn phm)

100

120

144

172

206

247

297

Hy d bo mc cu cho thng th 8 n thng th 12?

53

*Phng phap d bao theo ng khuynh

hng la ng thang
c ap dung trong trng hp day so qua kh luc tang,
luc giam th chung ta ap dung phng phap d bao nay:
Ta co ham d bao:
Yc = aX + b
Trong o :
Yc: so lng san pham d bao
X: th t nam d bao
a, b cac tham so cua ng thang
54

*Phng phap d bao theo ng khuynh

hng la ng thang
Phng phap thong thng: so th t nam tnh toan X tnh t nam
co so lieu au tien la 1, sau o anh tang dan len 2,3,4cho en
het nam can d bao.
Luc nay he so a, b tnh nh sau:

a
b

n XY X . Y
n X 2 ( X ) 2

2
X
. Y X . XY

n X 2 ( X ) 2

55

*Phng phap d bao theo ng khuynh

hng la ng thang
Phng phap thong ke: e cho cong thc tnh a va b tr nen n
gian, ta can chon th t thi gian X sao cho X trong day so qua
kh bang 0.
Luc nay he so a, b tnh nh sau:

XY

a
X
Y

b
2

56

*Phng phap d bao theo ng khuynh

hng la ng thang

V du:
Mot san pham co so lng tieu thu trong qua kh nh sau:
2005: 9,7 nghn san pham
2006:13,1 nghn san pham
2007: 11,1 nghn san pham
2008:12,2 nghn san pham
2009:13,8 nghn san pham
Hay dung phng phap ng thang e d bao cho 5 nam tiep theo,
bat au t nam 2010.

57

Phng phap d bao tren c s phan tch nhan

to
Cac nhan to anh hng en nhu cau:
Gia san pham.
Thu nhap cua dan c
Hang thay the va hang bo sung.
S thch th hieu cua ngi tieu dung
Qui mo va toc o tang dan so. Ke hoach va chnh
sach phat trien kinh te xa hoi cua Nha nc.
58

2.3.2Nghien cu cong nghe ky thuat cua d an

Muc ch chnh cua viec nghien cu ky thuat cua d

an la nham xac nh ky thuat va quy trnh san xuat,
a iem san xuat va nhu cau e san xuat mot cach
toi u va phu hp nhat vi nhng ieu kien hien
co ma van am bao c cac yeu cau ve chat
lng va so lng cua san pham.

59

1 ac tnh san pham:

Cac ac tnh ky thuat cua san pham gom cac ac

tnh ly hoc va hoa hoc; So sanh vi cac tieu
chuan kinh te, ky thuat quoc gia va quoc te.
Cac hnh thc bao b, ong goi.
Cac cong dung va cach s dung san pham.

60

2. Cong nghe va trang thiet b:

Cac nhan to anh hng en viec la chon cong nghe:
- ac iem ve ky thuat va chat lng san pham.
- Trnh o tay nghe va kha nang tiep thu ky thuat cua
ngi san xuat.
- Nguyen lieu va nang lng s dung.
- Von au t.

61

2. Cong nghe va trang thiet b:

Tieu chuan la chon cong nghe:
- Cho phep san xuat ra nhng san pham co tnh canh tranh
cao.
- Cho phep s dung nhng li the so sanh: sc lao
ong,tai nguyen thien nhien, kh hau ...
- Han che toi thieu viec s dung nguyen lieu ngoai nhap.
- Nang cao nang suat lao ong, giam chi ph san xuat.
- Phu hp vi kien thc va trnh o khoa hoc trong nc.

62

2. Cong nghe va trang thiet b:

Cach thc mua cong nghe va ky thuat:
- Thue mn.
- Mua t.
- Lien doanh lien ket vi cac nha cung cap ky thuat.

63

64

Quy trnh cng ngh VN551 1679:

C PH

NG HA

TRCH LY DCH

NU S B
PHI CH CC CHT THEO T L

NG HP

THANH TRNG

65

3. May moc thiet b:

Tieu chuan la chon thiet b:

- Nha cung cap co uy tn e am bao chat lng may moc.
- Phu hp vi cong suat cua nha may.
- am bao tnh ong bo.
- Phu hp vi ieu kien san xuat trong nc ve thi tiet, kh
hau, trnh o tay nghe.
- Co phu tung thay the de dang.
- Gia ca phai chang, thch hp vi von au t hien co.
Mo ta may moc va liet ke thiet b
Gia ca may moc thiet b.

66

4. Cong suat cua d an

a/Can c xac nh cong suat cua d an:
- Nhu cau th trng.
- Kha nang cung ng nguyen vat lieu.
- Kha nang von au t.
- Cong nghe va thiet b san xuat.

67

4.La chon hnh thc to chc au t va cong suat

cua d an
b/ La chon cong suat cua d an:
Cong suat cua d an c tnh nh sau:
Cong suat d an(sp/ nam)
= Cong suat cua day chuyen hoac cua may chnh(san pham/h) x
so gi lam viec / nam

* Cac loai cong suat

Cong suat ly thuyet : la cong suat ln nhat ma d an co the

at en trong cac ieu kien san xuat ly thuyet: may moc thiet
b chay suot 24h/ ngay va 365 ngay/ nam
68

4. Cong suat cua d an

Cong suat thiet ke: la cong suat ma d an co the thc hien
c trong ieu kien san xuat bnh thng. Khi tnh cong suat
thiet ke th so ngay lam viec trong 1 nam lay bang 300 ngay, 1
ngay tnh 1 ca/ngay hoac 1,5 ca/ ngay
Cong suat thc te:
Nam 1: cong suat thc te tnh khoang 50% cong suat thiet ke
Nam 2: Cong suat thc te tnh khoang 75% cong suat thiet ke
Nam 3 en khi ket thuc d an: Cong suat thc te tnh khoang 90%
cong suat thiet ke

69

4. Cong suat cua d an

Cong suat toi thieu: (cong suat hoa von):cong suat
toi thieu la cong suat tng ng vi iem hoa von
ly thuyet.

TFC
Q0
PC
- TFC (Total Fixed Costs): Tong nh ph
- P (Price): Gia ban moi n v san pham
- C (Variable Costs): Chi ph moi n v san pham (Bien ph n v)

70

4. Cong suat cua d an

Phng phap phan ky au t co nhieu u iem nh

sau:
- Von au t ban au khong phai bo ra mot luc
qua cang thang
- On nh dan dan cac yeu to au vao, au ra
- On nh dan dan bo may quan ly ieu hanh,
ren luyen ao tao c cong nhan
- Han che c ton that khi co nhng bien ong
ot xuat, bat li

71

VD:

Mot d an san xuat san pham X. Nam 2010 la nam san

xuat kinh doanh th 1, c la chon lam nam tnh toan
cua d an. Cac so lieu c d bao nh sau:
D bao tong cau nm 2010 = 58.000 tan/ nam; d bao tong
cung nm 2010 =26.500 tan/nam
Do ieu kien ve von d an ch co kha nang nhap 4 day
chuyen san xuat. Nang suat 1 day chuyen bang 3 tan/h.
Hay cho biet nen phan ky au t nh the nao? D an
khong co xuat khau, hay xac nh th phan cua d an
nam 2010

72

5. Nguyen, vat lieu va nang lng cho d an

a/ Phan loai
*Nguyen, vat lieu: Co the la nong san, lam san,
khoang san, san pham cua cong nghiep
*Nang lng: Nhien lieu, ien nang, chat ot

73

5. Nguyen, vat lieu va nang lng cho d an

b/ac tnh va chat lng nguyen, vat lieu
Gom: ac tnh ve ly, hoa, c hoc, ..

c/ Gia thu mua, ke hoach cung ng va chuyen ch

Nhu cau ve nguyen vat lieu, nang lng hang nam cho d an (V)
c tnh tong quat theo cong thc chung sau:
V=Lng NVL can dung (C)+Lng NVL d tr (D)
Trong o:
C = Tong san pham nam x nh mc NVL cho 1 SP
D: Xac nh tuy thuoc vao phng phap d tr (ton kho)

74

6.Nghien cu la chon a iem thc hien d an

Phai xem xet en 4 van e sau:
Chnh sach cua nha nc co khuyen khch au t
o khong?
Van e cung tieu nh the nao?
C s ha tang tot khong?
Moi trng t nhien KT- XH co thuan li khong?

75

6. Xay dng chng trnh (ke hoach) SXKD hang nam

cho mot so nam cua d an theo mau sau:

Ten SP

CONG SUAT TRUNG BNH HANG NAM

1.

Nam th nhat

2.

Sl

Nam th..

Nam on nh

T.tien

3.
4.
Tong T

76

V d: Cng ty xy dng ABC thc hin d n lp ghp

mt khu nh cng nghip vi tng din tch 500 m2. Cc
cng vic ca d n gm: (1)Lm mng nh, (2)Vn
chuyn cn cu v, (3)Lp dng cn cu, (4)Vn chuyn
cu kin, (5)Lp ghp khung nh.
Thi gian thc hin d tnh cho cng vic (1) l 5
tun, cng vic (2) l 1 tun, cng vic (3) l 3 tun,
cng vic (4) l 4 tun v cng vic (5) l 7 tun.
D tnh thi im bt u thc hin cho tng loi
cng vic: Lm mng nh, vn chuyn cn cu v vn
chuyn cu kin lm ngay t u sau khi hon tt cc
th tc cn thit, lp ghp cn cu ng nhin phi thc
hin khi c cn cu, lp ghp khung nh ch c th
thc hin khi cn cu c lp ghp, mng nh
lm xong v cu kin c vn chuyn v a im
xy dng.
77

Bc 1. Lit k cc cng vic ca d n

D n c cc cng vic:
Lm mng nh; Vn chuyn cn cu v; Lp dng
cn cu ln; Vn chuyn cu kin; Lp ghp khung
nh.
Bc 2. Sp xp trnh t thc hin cc cng vic
mt cch hp l
(1) Lm mng nh
(2) Vn chuyn cn cu v
(3) Lp dng cn cu
(4) Vn chuyn cu kin
(5) Lp ghp khung nh

78

Bc 3. Xc nh thi gian thc hin d tnh ca tng

cng vic mt cch thch hp

(1) Lm mng nh, 5 tun
(2) Vn chuyn cn cu v, 1 tun
(3) Lp dng cn cu, 3 tun
(4) Vn chuyn cu kin, 4 tun
(5) Lp ghp khung nh, 7 tun
Bc 4. Quyt nh thi im bt u v kt thc cho
tng cng vic
(1) Lm mng nh, bt u ngay
(2) Vn chuyn cn cu v, bt u ngay
(3) Lp dng cn cu, sau cng vic (2)
(4) Vn chuyn cu kin, bt u ngay
(5) Lp ghp khung nh, sau cng vic (3)
79

Bc 5. Xy dng bng phn tch cng vic

vi cc cng vic c k hiu bng ch ci
Latinh:
TT

Tn cng vic

K hiu

di thi
gian
(tun)

Thi im bt
u

Lm mng nh

Bt u ngay

Vn chuyn cn cu
v

Bt u ngay

Lp dng cn cu

Sau B

Vn chuyn cu kin

Bt u ngay

Lp ghp khung nh

Sau C
80

TT

Tn cng vic
1

Lm mng nh

Vn chuyn cn cu

Lp dng cn cu

Vn chuyn cu kin

Lp ghp khung nh

Thi gian (tun l)

3
4
5
6

10

11

12

81

S pert ca d n lp ghp khu nh cng nghip

2
F0

A5

B1

D4

C3

E7

G
0

82

STT

Cng vic

2
3

Hng mc cng vic

TG(thng)

Ghi ch

Xin giy php u t sn phm mi

B 1/11/2009

Tm ngun ti tr

tt

Thu t

tt

Xy nh xng, tm vn phng i din

Dak Lak

tt

Chn ngun cung cp my

B 1/4/2010

t mua & nhn my mc

12

tt

B tr my mc

tt

Chn ngun cung NVL

B 1/6/2011

t mua NVL

B 1/7/2011

10

10

Chy th - iu chnh

tt

11

11

Xin giy php v sinh an ton thc phm

tt

12

12

a vo hot ng
83

2009
Hng mc
Xin giy php u t
sn phm mi
Tm ngun ti tr
Thu t
Xy nh xng, tm
vn
phng i din Dak
Lak
Chn ngun cung cp
my
t mua & nhn my
mc
B tr my mc
Chn ngun cung NVL
t mua NVL
Chy th - iu chnh
Xin giy php v sinh
an
ton thc phm
a vo hot ng

11

12

2010

2011

10

11

12

2012

10

11

12

7 X ly chat thai

Co nhieu dang chat thai: the kh, the ran va cac

dang chat thai vat ly khac, trong d an can trnh
bay ro phng phap x ly va chi ph x ly

85

2.3.3 Nghien cu to chc quan tr d an

Xac nh s o to chc bo may

D kien so lng, chat lng, tien lng cua can bo
cong nhan vien va nguon tuyen dung

86

1.Xac nh s o to chc bo may

a/ Nguyen tac bo tr s o to chc bo may
b/Ve s o to chc bo may

87

a/Nguyen tac bo tr s o to chc bo may

am bao thc hien, muc tieu, chng trnh, ke hoach ma

d an a vach ra
Thong nhat lanh ao, ch ao va quan ly cac mat kinh
te, ky thuat, lao ong
To chc bo may, bo tr can bo phai tinh gon, hieu qua
Quan he gia cac bo phan lanh ieu hanh, quan ly, phai
thc hien ro rang

88

a/Nguyen tac bo tr s o to chc bo may

Xac nh nhu cau nhan lc can c tuy theo muc ch cua

doanh nghiep. Neu muc tieu cua d an la xay dng mot x
nghiep mi th nhan s cua d an se gom 2 bo phan:
Bo phan gian tiep
Bo phan trc tiep san xuat
Trong trng hp thay the hay m rong th tuy trng hp
cu the ma ta tnh toan bo may nhan s.
Tuy nhien lc lng lao ong gian tiep phuc vu cua d an
lay theo ty le % cua lao ong trc tiep

89

a/Nguyen tac bo tr s o to chc bo may

e to chc mot cach khoa hoc va hp ly cac phong ban quan ly

chc nang, khi tien hanh sap xep bo may quan ly trong mot n v
doanh nghiep can ton trong ba nguyen tac sau:
nh viec: xac nh cac cong viec cu the ma moi chc nang phai
am nhan trong x nghiep
nh bien: xac nh so ngi (bien che) phai co e lam tot cong
viec o
nh ngi: xac nh tieu chuan nang lc cu the ma tng nhan
vien phai co e am nhan cac cong viec c giao

90

a/Nguyen tac bo tr s o to chc bo may

Trnh t tien hanh
Phan tch cong viec.
Chia cho cac bo phan, ca nhan hp ly, kha thi
(khong thieu hay chong cheo).
Xac nh viec phoi hp gia cac bo phan, ca
nhan e hoan thanh muc tieu.

91

b/ Cac dang cau truc to chc:

b1/ Cau truc to chc theo trc tuyen :
_Moi cap ch co mot thu trng cap tren trc tiep
- Moi quan he trong c cau to chc nay c thiet lap
chu yeu theo chieu doc
-Cong viec quan tr c tien hanh theo tuyen

92

93

u iem:
Tuan thu nguyen tac mot thu trng
Tao ra s thong nhat tap trung cao o
Che o trach nhiem ro rang
Nhc iem:
Khong chuyen mon hoa. Do o oi hoi nha quan tr
phai co kien thc toan dien
Han che viec s dung chuyen gia co trnh o
De dan en cach quan ly gia trng

94

b2/ C cau to chc quan tr theo chc

nang
C cau c thc hien tren nguyen ly la co s ton
tai cua cac n v chc nang, khong theo tuyen.
Cac n v chc nang co quyen ch ao cac n v
trc tuyen, do o moi ngi cap di co the co
nhieu cap tren trc tiep cua mnh

95

Ca
hang
so 3

96

u iem :
- C cau nay c s giup sc cua cac chuyen gia hang au
- Khong oi hoi nha quan tr phai co kien thc toan dien
- De ao tao va de tm nha quan tr
Khuyet iem :
- vi pham che o mot thu trng
- Nuoi dng nhng quan iem hep hoi trong cac chc nang.
- Tong giam oc phai co kha nang phoi hp gioi.
- Kho xac nh trach nhiem hay o trach nhiem cho nhau

97

b3/ C cau to chc quan tr trc tuyen chc

nang
ay la kieu c cau hon hp cua hai loai c cau: trc tuyen
chc nang. Kieu c cau nay co ac iem c ban la van ton tai
cac n v chc nang nhng ch n thuan ve chuyen mon,
khong co quyen ch ao cac n v trc tuyen. Nhng ngi
lanh ao trc tuyen chu trach nhiem ve ket qua hoat ong va
c toan quyen quyet nh trong n v mnh phu trach

98

99

u iem:
- Co c u iem cua c cau trc tuyen va c cau chc
nang
- Tao ieu kien cho cac giam oc tre
Nhc iem:
- Nhieu tranh luan xay ra. Do o nha quan tr thng xuyen
giai quyet
- Han che s dung kien thc chuyen mon
- Van co xu hng can thiep cua cac n v chc nang

100

b4/ Cau truc theo d an (ma tran):

_ Trng d an chon cac n v chc nang chuyen mon (t ben
trong hay ben ngoai).
_ Cac n v chc nang chuyen mon hoat ong thi vu tuy theo
yeu cau d an.
_u iem :
Tuyen chon c nguon nhan lc co chat lng.
Chi ph hoat ong thap.
Chuyen mon hoa cao.
_Han che :
Thng qua e cao chuyen mon hn cac bo phan khac.
De cuc bo va kho phoi hp.
101

102

b5/Cac cong ty lien doanh vi nc ngoai

C quan lanh ao cao nhat la Hoi ong Quan Tr. Cac ben ch nh
ngi cua mnh vao Hoi ong quan tr theo t le gop von phap
nh. Moi ben eu co ngi trong hoi ong quan tr.
Chu tch Hoi ong quan tr do cac ben t c ra.
Tong Giam oc va cac Pho TG do hoi ong quan tr c ra e
ieu hanh hoat ong hang ngay va chu trach nhiem trc hoi
ong quan tr.
TG hoac P.TG th 1 la ngi Viet Nam.
So lng cac thanh vien Hoi ong quan tr, cac pho TG theo quy
mo cua d an

103

AI HOI CO ONG

HOI ONG QUAN TR

BAN KIEM SOAT

TONG G

P.TG
San xuat

P.TG
Tai chnh

giam oc cac
San pham cong ngiep

Nha quan tr
bo phan mien
Bac

Nha quan tr
bo phan mien
Nam

P.TG
Marketing

P.TG
Ky thuat

P.TG
Nhan s

giam oc cac
San pham tieu dung

Nha quan tr
bo phan mien
Trung
104

105

106

2/ S lng lao ng, tin lng lao ng

* Lao ng trc tip
Cng thc sau y c dng xc nh
nhu cu lao ng :
Vi Qi l khi lng sn phm (cng
vic) th i hon thnh
Wi nng sut lao ng ca loi sn
phm (cng vic) th i.
T l tng s lao ng (ni chung) ca
d n
Ti = Qi/ Wi
107

Phng php tr lng

Lng thi gian: p dng cho cc

cng vic khng xc nh c
nh mc hay cc cng vic oi hoi
s c mt ca nhn vin. Vd: bo
v, nhn vin tip tn, nhn vin
bo tr.
108

Phng php tr lng

Lng sn phm: l tin lng thanh

ton cho ngi lao ng cn c theo
khi lng v tnh cht cng vic m h
lm trong mt n v thi gian.
Lng sn phm c tnh da vo n
gi lng v sn lng sn phm.

109

Phng php tr lng

Lng sn phm = Dg x SL
Dg: l n gi lng ca loi sn phm
hay cng vic ang tnh
SL: l sn lng sn phm hay khi
lng cng vic m ngi nhn vin
hon thnh

110

V tr cng vic

S lng

Mc lng / thng

Tng lng

1. Lao ng trc tip

K thut vin

16

3.1

49.6

T trng sn xut

20

1.6

32

Cng nhn trc tip

200

1.2

240

Cng :

236

321.6

2. Lao ng gin tip

Nhn vin phng th nghim

2.2

13.2

Nhn vin QC

1.8

14.4

K ton

10

20

Nhn vin kinh doanh

30

2.4

72

Nhn vin vn phng khc

10

1.8

18

Li xe

10

1.4

14

Bo v

10

10

Tp v

0.8

Cng :

89

165.6
111

V tr cng vic

S lng

3. Qun l

Mc lng / thng

Tng lng

21

137

Tng Gim c

14

14

Ph Tng gim c

12

12

Cc Gim c

36

15

75

Qun l Phng, ban

Cng :

21

137

1. Lao ng trc tip

236

321.6

2. Lao ng gin tip

89

165.6

3. Qun l

21

137

TNG CNG

346

624.2
112

Chi ph tin lng, o to :

Lng hng thng : tng mc lng hng

thng trong nm th 1 l 624.200.000 VN.

Theo d tnh, qu lng c tng
10%/nm.
Tnh tan qu lng hng nm : Qu
lng hng nm c tnh 13 ln tng lng
trn thng. y th hin nhu cu qu lng
ti thiu cn thit theo s pht trin ca
nhn s :
Chi ph lng nm th 1 = 624.200.000
VN x 13= 10.742.482.000 VN
BHXH +BHYT nm th 1 = 10.742.482.000
x 17% = 1.379.482.000 VN
113

Chi ph tin lng, o to :

Chi ph o to hng nm : kinh ph o
to ph thuc vo mc sn xut kinh doanh
ca Cng ty v d kin pht trin th trng.
D kin chi ph o to nh sau :
Chi ph o to trong nc : 60% Qu lng
hng thng.
624.200.000 x 60% = 374.520.000 VN
Chi ph o to nc ngoi : 40% Qu lng
hng thng.
624.200.000 x 40% = 249.680.000 VN
114

Tng hp chi ph tin lng, o

to
VT : Ngn ng
Nm
Lng hng thng
Lng hng nm

Bo him x hi,

Th 1

Th 2

Th 3

Th 4

Th 5

624,200

686,620

755,282

830,810

913,891

8,114,600

8,926,060

9,818,666 10,800,533 11,880,586

1,379,482

1,517,430

1,669,173

1,836,091

2,019,700

374,520

411,972

453,169

498,486

548,335

249,680

274,648

302,113

332,324

365,556

Bo him y t
Chi ph o to

- Trong nc
- Nc
ngoi
TNG CNG

10,118,282 11,130,110 12,243,121 13,467,433 14,814,177

115

2.3.4 Nghien cu noi dung tai chnh:

Von au t
D tru chi ph san xuat hang nam
D tru doanh thu va li nhuan
Bang tong ket tai san
D tnh can oi thu chi
Tnh toan cac ch tieu tai chnh cua d an
Phan tch o an toan ve tai chnh
116

1/Von au t:

Von au t cho d an gom cac khoan von au t

vao tai san co nh, chi ph trc khi i vao san
xuat va von lu ong can thiet e d an hoat
ong.

117

Von co nh:

Chi ph ban au:

Chi ph thanh lap: thiet lap va tham nh d an.

Chi ph chuyen giao cong nghe.
Chi ph chuyen gia.
Chi ph ao tao.
Chi ph cong trnh tam thi.
Chi ph th nghiem, chi ph to chc.
Chi ph ban au khac.
D phong chi ph ban au.

118

Von co nh:

Chi ph c ban:
Chi ph at ai.
Chi ph xay dng.
Chi ph may moc thiet b.
Chi ph phu tung thay the.
Chi ph lap at, chay th.
Chi ph tai san co nh khac.
D phong chi ph c ban.
119

Viec c lng von co nh cua d an nen gan

vi tien o au t e co ke hoach huy ong von
thch hp va tnh toan ung hieu qua au t.
Von co nh c phan bo vao gia thanh san
pham thong qua hnh thc khau hao

120

VD: Ve von co nh

Nhu cau au t tai san co nh khoang 56,146 ty. Trong

o:
Cong ty co von t co khoang 29,146 ty chiem 52%
D kien vay von dai han la 5 nam
Lai suat vay la 0,9%/thang tng ng 10,8%/ nam

121

VD: Ve von co nh
Nam

Tra n

7,268,680,195.3

7,268,680,195.3

7,268,680,195.3

7,268,680,195.3

7,268,680,195.3

-Goc

4,352,680,195.3

4,822,769,656.4

5,343,628,779.3

5,920,740,687.4

6,560,180,681.7

-Lai

2,916,000,000.0

2,445,910,538.9

1,925,051,416.0

1,347,939,507.9

708,499,513.6

17,824,550,148.35

12,480,921,369.08

12,480,921,369.08

27,000,000,000

22,647,319,804.72

17,824,550,148.35

Ga tr au ky

Ga tr cuoi ky

22,647,319,804.72

6,560,180,681.66

6,560,180,681.66

0.00

122

Von lu ong:

Von san xuat:

Nguyen vat lieu, ban thanh pham nam trong san xuat.
Nhien lieu phuc vu san xuat.
Vat mau hong, re tien.
Bao b.

123

Von lu ong:

Von lu thong:
San pham d dang ton kho.
Hang hoa ch ban.
Hang ban chu.
Von bang tien
Von d tr: bao gom nguyen nhien vat lieu ... d
tr trong kho ch a vao san xuat.

124

Von lu ong

Nhu cau von lu ong nam 1 la 14,955 ty, trong o:

Von lu ong t co:0,354 ty ong
Nhu cau vay von ngan han:14,601 ty ong
Lai suat vay 0,85%/ thang tc 10,2%/ nam, ky han 12 thang
Tien lai von lu ong nam 1 = 14,601 x 10,2% = 1,489 ty
ong c em tra vao cuoi nam
Nhu cau vay von ngan han se thay oi hang nam tuy theo
nhu cau von lu ong cua cong ty va v the lai vay cung
thay oi theo

125

Nguon von au t:
Mot d an au t co nhng nguon von au t sau
Von rieng (von t co).
Von vay.
Von ngan sach.

126

Toc o huy ong von nam th 0

Nguon von

1. Von gop

Tong cong

Thang 1- 3

Thang 4 -6

Thang 7-9

Thang 10 - 12

6,800,000

10,200,000

12,500,000

(Nghn ong)
29,500,000

2. Von vay

-Ngan han

-Dai han
Cong:

6,800,000

13,500,000

13,500,000

27,000,000

23,700,000

26,000,000

56,500,000
127

2/ D tru chi ph san xuat hang nam

Can lap cac bang d tru sau:
- Chi ph nguyen vat lieu
- Chi ph nhien lieu, nang lng, nc
- Chi ph tien lng (chi ph tien lng hang thang, chi ph ao
tao hang nam)
- Chi ph phu tung thay the, chi ph bao b, chi ph bao tr may
moc thiet, nha xng, chi ph tiep th lu thong hang hoa,
chi ph bao hiem tai san, chi ph ve sinh moi trng, chi ph
khac

128

I. TONG VON AU T :
1. Von co nh :
- Chi ph xay dng nha xng

: 8.705 (trieu ong)

- May moc thiet b

: 10.780 (trieu ong)

- Phng tien van tai

: 1.240 (trieu ong)

- Thiet b van phong

Cong von co nh

: 21.094 (trieu ong)

369 (trieu ong)

2. Von lu ong : Von lu ong can e san xuat 6.000 (trieu ong)
3. Tong von au t : 27.094 (trieu ong)
Trong o :

- Von co nh

: 21.094 (trieu ong)

- Von lu ong

: 6.000 (trieu ong)

129

4. Nguon von au t :
4.1) Von co nh : 21.094 (trieu ong), trong o :
- Von e ngh vay ngan hang

: 10.000 (trieu ong)

- Von t co

: 11.094 (trieu ong)

4.2)Von lu ong

: 6.000 (trieu ong)

- Von e ngh vay ngan hang

: 3.000 (trieu ong)

- Von t co

: 3.000 (trieu ong)

II. KE HOACH DOANH THU - CHI PH - LI NHUAN :

1. Ke hoach chi ph nguyen vat lieu :

n v tnh : trieu ong
nh mc
TEN VAT T

VT

NVL
(CSTK)

n Gia

Nam 1

Nam 2

Nam 3

Nam 4

Nam 5

Nam 6

(ong/kg) ( 35% CSTK) ( 40% CSTK) ( 45% CSTK) (50% CSTK) (60% CSTK) (60% CSTK)

Acid Arsanilic

Kg

4.223,65

0,13000

192,18

219,63

247,08

274,54

329,44

329,44

Acid citric

Kg

12.750,00

0,01820

81,22

92,82

104,42

116,03

139,23

139,23

130

nh m
c
TE
N VA
T T

VT

NVL
(CSTK)

n Gia
(o
ng/kg)

Na
m1

Na
m2

Na
m3

Na
m4

Na
m5

Na
m6

( 35% CSTK) ( 40% CSTK) ( 45% CSTK) (50% CSTK) (60% CSTK) (60% CSTK)

Aerosil

Kg

436,97

0,14300

21,87

24,99

28,12

31,24

37,49

37,49

Anagin

Kg

3.863,76

0,09600

129,82

148,37

166,91

185,46

222,55

222,55

Bacilaczym

Kg

8.275,77

0,01268

36,73

41,97

47,22

52,47

62,96

62,96

Biotin, H Promic

Kg

547,44

0,23000

44,07

50,36

56,66

62,96

75,55

75,55

Bo
t na
ng

Kg

943.038,41

0,00055

181,53

207,47

233,40

259,34

311,20

311,20

Bonlac 40% Whey

Kg

127.500,00

0,01980

883,58

1.009,80

1.136,03

1.262,25

1.514,70

1.514,70

Bromhexin

Kg

25,50

0,50400

4,50

5,14

5,78

6,43

7,71

7,71

Calcium gluconate

Kg

108,17

0,03500

1,33

1,51

1,70

1,89

2,27

2,27

Cobal

Kg

9,08

0,12000

0,38

0,44

0,49

0,54

0,65

0,65

Colistin sulfate

Kg

386,75

0,50000

67,68

77,35

87,02

96,69

116,03

116,03

Cuso4

Kg

3.125,22

0,01817

19,87

22,71

25,55

28,39

34,07

34,07

D - Panthotenate

Kg

347,40

0,13800

16,78

19,18

21,57

23,97

28,76

28,76

DCP

Kg

4.530,16

0,00473

7,50

8,57

9,64

10,71

12,86

12,86

Enrofloxacin

Kg

85,85

0,55000

16,53

18,89

21,25

23,61

28,33

28,33

Fe sulfat

Kg

372,97

0,00300

0,39

0,45

0,50

0,56

0,67

0,67

Ferm 27%P

Kg

220.320,00

0,00400

308,45

352,51

396,58

440,64

528,77

528,77

Florfenicol

Kg

795,11

150,000

417,43

477,07

536,70

596,33

715,60

715,60

Folic acid

Kg

76,38

0,44500

11,90

13,60

15,30

16,99

20,39

20,39

Glcoza va
ng

Kg

74.215,23

0,00749

194,56

222,35

250,14

277,94

333,52

333,52

Glucoza

Kg

125.636,07

0,00770

338,59

386,96

435,33

483,70

580,44

580,44

Glucoza o

Kg

158.050,70

0,00737

407,69

465,93

524,18

582,42

698,90

698,90

Hng 006

Kg

535,50

0,11000

20,62

23,56

26,51

29,45

35,34

35,34

Hng b s
a

Kg

153,00

0,11000

5,89

6,73

7,57

8,42

10,10

10,10

Hng s
a tra
i ca
y

Kg

4.461,14

0,08550

133,50

152,57

171,64

190,71

228,86

228,86

Iod

Kg

196,38

0,28500

19,59

22,39

25,19

27,98

33,58

33,58
131

Lactose

Kg

70.303,42

0,01100

270,67

309,34

348,00

386,67

464,00

464,00

Lincomycine

Kg

1.062,33

0,51172

190,27

217,45

244,63

271,81

326,17

326,17

Lysin 98,5% Vedan Kg

1.503,89

0,02400

12,63

14,44

16,24

18,05

21,66

21,66

Mangan Sulfat

Kg

3.220,84

0,00920

10,37

11,85

13,33

14,82

17,78

17,78

Methionie

Kg

2.466,51

0,04730

40,83

46,67

52,50

58,33

70,00

70,00

Mu
i 9300

Kg

140,76

0,04095

2,02

2,31

2,59

2,88

3,46

3,46

Mu
i cam

Kg

477,36

0,17600

29,41

33,61

37,81

42,01

50,41

50,41

Mu
i s
a 9300

Kg

2.932,43

0,04095

42,03

48,03

54,04

60,04

72,05

72,05

Mu
i s
a vahoa quaKg

2.516,00

0,04500

39,63

45,29

50,95

56,61

67,93

67,93

a
u na
nh xay

Kg

34.773,08

0,00750

91,28

104,32

117,36

130,40

156,48

156,48

Niacin

Kg

97,80

0,09500

3,25

3,72

4,18

4,65

5,57

5,57

Nutrifram

Kg

2.929,10

0,09450

96,88

110,72

124,56

138,40

166,08

166,08

Oxytetracylin

Kg

951,49

0,20000

66,60

76,12

85,63

95,15

114,18

114,18

Potasium Chloride Kg

2.384,34

0,00480

4,01

4,58

5,15

5,72

6,87

6,87

O5

Kg

4.449,25

0,00300

4,67

5,34

6,01

6,67

8,01

8,01

Selenit

Kg

28,39

0,75000

7,45

8,52

9,58

10,65

12,78

12,78

Sodium chloride

Kg

5.446,04

0,00360

6,86

7,84

8,82

9,80

11,76

11,76

Sorbitol

Kg

15.300,00

0,02035

108,97

124,54

140,11

155,68

186,81

186,81

Spectinomycine

Kg

168,81

250,000

147,71

168,81

189,91

211,01

253,22

253,22

Sulfadimidime

Kg

300,82

0,16500

17,37

19,85

22,34

24,82

29,78

29,78

Tinh bo
t cam

Kg

270.221,40

0,00427

403,85

461,54

519,23

576,92

692,31

692,31

Tinh bo
t va
ng

Kg

4.896,00

0,00470

8,05

9,20

10,36

11,51

13,81

13,81

Trimethoprim

Kg

59,57

0,22500

4,69

5,36

6,03

6,70

8,04

8,04

Tylosul

Kg

601,64

0,50000

105,29

120,33

135,37

150,41

180,49

180,49

Vitamin A tan, LutavKg

1.002,53

0,30000

105,27

120,30

135,34

150,38

180,46

180,46

132

nh mc
TE
N VA
T T

VT

NVL
(CSTK)

n Gia

Nam 1

Nam 2

Nam 3

Nam 4

Nam 5

Nam 6

(ong/kg) ( 35% CSTK) ( 40% CSTK) ( 45% CSTK) (50% CSTK) (60% CSTK) (60% CSTK)

Vitamin A khong tan

Kg

1.803,56

0,24500

154,66

176,75

198,84

220,94

265,12

265,12

464,00

464,00

Vitamin B1khong tan

Kg

365,17

0,25500

32,59

37,25

41,90

46,56

55,87

55,87

326,17

326,17

Vitamin B1 tan

Kg

116,34

0,32000

13,03

14,89

16,75

18,61

22,34

22,34

21,66

21,66

Vitamin B12 1%

Kg

66,95

0,69020

16,17

18,48

20,79

23,10

27,72

27,72

17,78

17,78

Vitamin B12 khong tan

Kg

57,42

0,40000

8,04

9,19

10,33

11,48

13,78

13,78

70,00

70,00

Vitamin B12 tan

Kg

27,20

0,69020

6,57

7,51

8,45

9,39

11,26

11,26

3,46

3,46

Vitamin B2 tan

Kg

631,75

0,40000

88,45

101,08

113,72

126,35

151,62

151,62

50,41

50,41

Vitamin B3 khong tan

Kg

348,84

0,09500

11,60

13,26

14,91

16,57

19,88

19,88

72,05

72,05

Vitamin B3 tan

Kg

300,12

0,12400

13,03

14,89

16,75

18,61

22,33

22,33

67,93

67,93

Vitamin B5 tan CANP

Kg

389,09

0,13800

18,79

21,48

24,16

26,85

32,22

32,22

156,48

156,48

Vitamin B6 tan

Kg

253,69

0,26000

23,09

26,38

29,68

32,98

39,58

39,58

5,57

5,57

Vitamin C

Kg

21.123,23

0,05700

421,41

481,61

541,81

602,01

722,41

722,41

166,08

166,08

Vitamin D3 tan

Kg

378,25

0,19425

25,72

29,39

33,06

36,74

44,09

44,09

114,18

114,18

Vitamin E khong tan

Kg

4.577,73

0,08700

139,39

159,31

179,22

199,13

238,96

238,96

6,87

6,87

Vitamin E tan

Kg

2.744,14

0,13000

124,86

142,70

160,53

178,37

214,04

214,04

8,01

8,01

Vitamin K tan

Kg

2.218,50

0,18500

143,65

164,17

184,69

205,21

246,25

246,25

12,78

12,78

Vitamin K3 khong tan

Kg

48,23

0,19425

3,28

3,75

4,22

4,68

5,62

5,62

11,76

11,76

Vngot

Kg

8.734,60

0,03000

91,71

104,82

117,92

131,02

157,22

157,22

186,81

186,81

ZNO

Kg

7.181,39

0,02500

62,84

71,81

80,79

89,77

107,72

107,72

253,22

253,22

Vatlieu khac

Kg

174.080,00

0,00900

548,35

626,69

705,02

783,36

940,03

940,03

29,78

29,78

9.000,00

9.450,00

9.922,50

10.418,63

10.939,56

11.486,53

692,31

692,31

NVL SX thuoc nc
Tong Cong

2.347.747

16.331,43

17.828,77

19.348,62

20.892,09

23.507,72

24.054,69

13,81

13,81

133

2.Ke hoach chi ph nhan cong :

n v tnh : trieu ong
Chtieu

Nam 1

Nam 2

Nam 3

1. Chi ph lng

2.670,00

2.803,50

2.943,68

3.090,86

3.245,40

3.407,67

- CP Trc tiep

1.560,00

1.638,00

1.719,90

1.805,90

1.896,19

1.991,00

- CP Gian tiep

1.110,00

1.165,50

1.223,78

1.284,94

1.349,21

1.416,67

2. BHXH

328,03

344,43

361,66

379,74

398,73

418,67

- CP Trc tiep

144,43

151,65

159,24

167,20

175,56

184,34

- CP Gian tiep

183,60

192,78

202,42

212,54

223,17

234,33

2.998,03

3.147,93

3.305,34

3.470,60

3.644,13

3.826,34

TO
NG CO
NG

Nam 4

Nam 5

Nam 6

134

3. Ke hoach khau hao TSC

n v tnh : trieu ong
Th
i gian
ChTie
u
I. Nhax
ng - Va
t kie
n tru
c
- Nguye
n gia
- Kha
u hao trong ky
- Giatrco
n lai cuo
i ky
II. Ma
y mo
c thie
t b
- Nguye
n gia
- Kha
u hao trong ky
- Giatrco
n lai cuo
i ky
III. Phng tie
n va
n ta
i
- Nguye
n gia
- Kha
u hao trong ky
- Giatrco
n lai cuo
i ky
IV. TSC kha
c
- Nguye
n gia
- Kha
u hao trong ky
- Giatrco
n lai cuo
i ky
TO
NG CO
NG
- Nguye
n gia
- Kha
u hao trong ky
- Giatrco
n lai cuo
i ky

KH

Na
m1

Na
m2

Na
m3

Na
m4

Na
m5

Na
m6

10

8.705,00
870,50
7.834,50

8.705,00
870,50
6.964,00

8.705,00
870,50
6.093,50

8.705,00
870,50
5.223,00

8.705,00
870,50
4.352,50

8.705,00
870,50
3.482,00

10.780,00
1.796,67
8.983,33

10.780,00
1.796,67
7.186,67

10.780,00
1.796,67
5.390,00

10.780,00
1.796,67
3.593,33

10.780,00
1.796,67
1.796,67

10.780,00
1.796,67
-

1.240,00
206,67
1.033,33

1.240,00
206,67
826,67

1.240,00
206,67
620,00

1.240,00
206,67
413,33

1.240,00
206,67
206,67

1.240,00
206,67
-

369,00
92,25
276,75

369,00
92,25
184,50

369,00
92,25
92,25

369,00
92,25
-

369,00
-

369,00
-

21.094,00
2.966,08
18.127,92

21.094,00
2.966,08
15.161,83

21.094,00
2.966,08
12.195,75

21.094,00
2.966,08
9.229,67

21.094,00
2.873,83
6.355,83

21.094,00
2.873,83
3.482,00
135

3/D tru doanh thu li nhuan

Doanh thu = San lng tieu thu*Gia ban n v sp
San lng tieu thu trong ky = san lng san xuat trong ky
ton kho thanh pham cuoi ky + ton kho thanh pham au
ky
San lng tieu thu trong ky = San lng san xuat trong ky
chenh lech ton kho thanh pham
136

D tru doanh thu va li nhuan

Vi n gia d kien la 38280 / 1m2; cong suat thiet ke la

3.000.000m 2

Nam

n gia ban d kien

San lng

Thanh phan
(Trieu ong)

Nam 1

38,280

2,100,000

80,388

Nam 2

38,280

2,400,000

91,872

T nam 3 tr i

38,280

2,700,000

103,356
137

5.

Ke hoach li nhuan :
n v tnh : trieu ong

CHTI E
U
I . Sa
n lng, doanh thu
1. To
ng doanh thu
2. Ca
c khoa
n gia
m tr
3. Doanh thu thua
n
I I . Chi ph SX - KD
1. Chi ph nguye
n lie
u
- NVL chnh, phu
- Bao b, o
ng go
i
2. Chi ph nha
n co
ng
- Chi ph trc tie
p
- Chi ph gia
n tie
p
3. BHXH theo lng
- Chi ph trc tie
p
- Chi ph gia
n tie
p
4. Chi ph thuea
t
5. Kha
u hao TSC
- Nhax
ng
- Ma
y mo
c thie
t b
- Phng tie
n va
n ta
i
- Ta
i sa
n kha
c

Na
m Th1 Na
m Th2

Na
m Th3

Na
m Th4

Na
m Th5 Na
m Th6

45.675,00
4.567,50
41.107,50
38.621,21

52.200,00
5.220,00
46.980,00
41.750,54

58.725,00
5.872,50
52.852,50
44.752,69

65.250,00
6.525,00
58.725,00
47.798,73

78.300,00
7.830,00
70.470,00
53.234,81

78.300,00
7.830,00
70.470,00
53.881,55

22.047,43
16.331,43
5.716,00
2.670,00
1.560,00
1.110,00
328,03
144,43
183,60
268,80
2.966,08
870,50
1.796,67
206,67
92,25

24.068,84
17.828,77
6.240,07
2.803,50
1.638,00
1.165,50
344,43
151,65
192,78
268,80
2.966,08
870,50
1.796,67
206,67
92,25

26.120,64
19.348,62
6.772,02
2.943,68
1.719,90
1.223,78
361,66
159,24
202,42
268,80
2.966,08
870,50
1.796,67
206,67
92,25

28.204,32
20.892,09
7.312,23
3.090,86
1.805,90
1.284,96
379,74
167,20
212,54
268,80
2.966,08
870,50
1.796,67
206,67
92,25

31.735,42
23.507,72
8.227,70
3.245,40
1.896,19
1.349,21
398,73
175,56
223,17
268,80
2.873,83
870,50
1.796,67
206,67
-

32.473,84
24.054,69
8.419,14
3.407,67
1.991,00
1.416,67
418,67
184,34
234,33
211,20
2.873,83
870,50
1.796,67
206,67
138

CHTIE
U
6. Chi ph ien

Nam Th1 Nam Th2 Nam Th3 Nam Th4 Nam Th5 Nam Th6
240,00
252,00
264,60
277,83
291,72
306,31

- ien san xuat

- ien van phong
7. Bao hiem taisan
8. Chi ph quang cao, KM
9. Hoa hong ai ly
10. Chi ph van chuyen
11. Chi ph van phong

180,00
60,00
50,00
2.204,74
4.932,90
411,08
120,00

189,00
63,00
50,00
2.406,88
5.637,60
469,80
126,00

198,45
66,15
50,00
2.612,06
6.342,30
528,53
132,30

208,37
69,46
50,00
2.820,43
7.047,00
587,25
138,92

218,79
72,93
50,00
3.173,54
8.456,40
704,70
145,86

229,73
76,58
50,00
3.247,38
8.456,40
704,70
153,15

- Van phong pham

- ien thoai
12. Chi ph trc tiep khac
13. Cac chi ph phatsinh khac
14. Laivay trung han
V. Li nhuan trc thue
VI. ThueTNDN
VII. Li nhuan sau thue
VIII. Nguon tran
- Li nhuan sau thue
- Nguon bosung

48,00
72,00
411,08
411,08
1.560,00
2.486,29
2.486,29

50,40
75,60
469,80
469,80
1.417,00
5.229,46
5.229,46
2.600,00
2.600,00
-

52,92
79,38
528,53
528,53
1.105,00
8.099,81
8.099,81
2.600,00
2.600,00
-

55,57
83,35
587,25
587,25
793,00
10.926,27
1.529,68
9.396,59
2.600,00
2.600,00
-

58,34
87,52
704,70
704,70
481,00
17.235,19
2.412,93
14.822,27
2.600,00
2.600,00
-

61,26
91,89
704,70
704,70
169,00
16.588,45
2.322,38
14.266,06
2.600,00
2.600,00
139

4 Bang tong ket tai san

5 D tnh can oi thu chi
6 Tnh toan cac ch tieu tai chnh cua d an:

Hien gia thuan (NPV).

Suat sinh li noi bo (IRR).
T so li ch chi ph (B/C).
Thi gian hoan von au t.
Ty le gia tr hien tai thuan.
iem hoa von.
140

7 Phan tch o an toan ve tai chnh:

Cac ch tieu phan tch c cau nguon von:

Von t co / von vay.

Von t co / von au t.
Tong so n / tong von au t.

Cac ch tieu ve kha nang tra n:

Von t co / tong so n.
Von lu ong / n ngan han.
Kha nang tra n = (li nhuan thuan + khau hao) / n
en han phai tra.
141

7 Phan tch o an toan ve tai chnh:

Cac ch tieu hieu qua s dung von:

Vong quay von lu ong.

T suat li nhuan cua von t co.
T suat li nhuan cua von au t.

Can oi thu chi hang nam (bang can oi thu chi).

Phan tch o nhay.

142