LI M U ...............................................................................................................

1-2
CHNG I: C s l lun v cng tc qun tr vn lu ng ca
doanh nghip .................................................................................. 2
1.1. Vn lu ng............................................................................................... 2

1.1.1. Khi nim vn lu ng................................................................ 2

1.1.2. Phn loi vn lu ng .............................................................. 2-3
1.1.3. Mt s cng c nh gi vn lu ng ................................. 3-4
1.2. Qun tr vn lu ng .............................................................................. 4

1.2.1. Khi nim qun tr vn lu ng ................................................ 4

1.2.2. Tm quan trng ca qun tr vn lu ng vn lu ng 4
1.2.3. Ni dung qun tr vn lu ng .................................................. 4
1.3. Qun tr tin mt ....................................................................................... 4

1.3.1. Tm quan trng ca qun tr tin mt. ..................................... 4

1.3.2. Cc yu t nh hng n qun tr tin mt. ..................... 4-5
1.3.2.1. Tc thu hi tin mt .................................................... 5
1.3.2.2. Gim tc chi tiu tin mt ...................................... 5-6
1.3.3. Lp d ton ngn sch tin mt ................................................ 6
1.3.4. Mt s cng c theo di tin mt ............................................... 6
1.4. Qun tr khon phi thu ........................................................................ 6-7

1.4.1. Chnh sch tn dng ...................................................................... 7

1.4.1.1. Khi nim............................................................................. 7
1.4.1.2. Thun li v bt li khi m rng tn dng............... 7-8
1.4.1.3. M hnh tiu chun nh gi tn dng ........................ 8
1.4.1.4. H thng nh gi cht lng tn dng................... 8-9
1.4.2. Phn tch Chnh sch tn dng ................................................... 9
1.4.2.1. Ngun thu nhp thng tin tn dng tn dng ......... 9-10
1.4.2.2. Xc nh iu kin v thi hn tn dng ................... 10

1.4.2.3 Quyt nh m rng tn dng ........................................ 10

1.4.3. Chnh sch thu hi n .......................................................... 10-11
1.4.4. Theo di khon phi thu ............................................................. 11
1.4.4.1 Mc ch ............................................................................. 11
1.4.4.2 Mt s cng c theo di khon phi thu............... 11-12
1.5. Qun tr hng tn kho ............................................................................ 13

1.5.1. Khi nim hng tn kho............................................................. 13

1.5.2 Phn loi ........................................................................................ 13
1.5.3 Chc nng qun tr hng tn kho ...................................... 13-14
1.5.4 Qun tr chi ph hng tn kho .................................................. 14
1.5.4.1 chi ph tn tr .................................................................... 14
1.5.4.2 Chi ph t hng .............................................................. 14
1.5.4.3 Chi ph mua hng ............................................................ 15
1.5.5 Mt s cng c nh gi hiu qu qun tri hng tn kho .. 15
1.6 Mt s nhn t nh hng n hiu qu s dng vn lu ng15-16

1.6.1 Cc nhn t c th lng ha ............................................. 16-19

1.6.1 Cc nhn t phi lng ha ................................................... 19-20
1.7. Bo ton vn lu ng ..................................................................... 20-21

CHNG II: THC TRNG CNG TC QUN TR VN LU NG

TI CNG TY TNHH K THUT H NI............................ 22
2.1. Gii thiu v cng ty TNHH K Thut H Ni.................................... 22

2.1.1. Qu trnh hnh thnh v pht trin........................................... 22

2.1.1.1 Gii thiu khi qut v cng ty.................................... 22
2.1.1.2 M hnh t chc ca cng ty .................................. 22-25
2.1.2. c im sn xut kinh doanh ................................................. 25
2.1.2.1 c im v sn phm.................................................. 25
2.1.2.2 c im v th trng ............................................. 25-26
2.1.2.3 Tnh hnh hot ng kinh doanh ............................ 26-30
2.2. Tnh hnh s dng vn lu ng ti cng ty TNHH K Thut H
Ni .................................................................................................................... 30

2.2.1. Nhng c im c bn nh hng n tnh hnh s dng

VL ca cng ty................................................................................................... 30
2.2.1.1 Nhng nhn t bn ngoi ........................................ 30-32
2.2.1.2 Nhng nhn t bn trong......................................... 30-32
2.3. Phn tch hiu qu s dng vn lu ng ........................................ 34

2. 3.1 Phn tch kt cu ngun vn lu ng ............................ 34-37

2. 3.2 Phn tch c cu ngun vn ca cng ty ......................... 37-38
2. 3.3 Phn tch vn lu ng thng xuyn .................................. 38
2. 3.4 Phn tch hiu qu s dng vn lu ng ..................... 38-40
2.3.4.1 Nhm ch tiu tng hp ............................................ 40-42
2.3.4.2 Nhm ch tiu phn tch ........................................... 42-46
2.4. nh gi chung v tnh hnh s dng vn lu ng ca cng ty .. 46

2. 4.1 Thnh tu t c..................................................................... 46

2. 4.2 Mt s vn cn tn ti trong qu trnh s dng VL46-48

CHNG III: MT S KIN NGH NHM NNG CAO HIU QU S

DNG VN LU NG TI CNG TY TNHH K THUT
H NI ..................................................................................................... 48
3.1. Phng hng pht trin ca Cng ty trong nhng nm ti 48-49
3.2. Kin ngh mt s gii php nhm nng cao hiu qu s dng vn
ti Cng ty.............................................................................................................. 49

3.2.1. Gii php qun l ti sn ngn hn. ....................................... 49

3.2.2. Gii php qun l hng tn kho .......................................... 49-52
3.2.3. Gii php qun l qun l khon phi thu ........................ 52-54
3.2.4. B tr li c cu vn ca cng ty.............................................. 54
3.2.5. Gii php iu chnh li c cu vn lu ng. .................... 54
KT LUN ............................................................................................................... 54-55