PAGE 11

LI M U

Trong nn kinh t th trng hin nay, ngi tiu dng Vit Nam rt kh nh hng trong quyt nh mua hng, v phi i mt vi hng lot sn phm c tnh nng tng t, ng thi vi cc chng trnh khuyn mi t v qung co rm rV lm th no cc doanh nghip c th cnh tranh vi nhau ? cng l cu hi m cc nh kinh doanh mun bit cu tr li l g ?La chn ca ngi tiu dng Vit Nam hin nay khng ch hng ti gi c, cht lng m cn xem trng s tin li v d mua, tc l ang hng ti vn phn phi ca nh sn xut. Kt qu iu tra ca mt c quan bo ch mi y cho thy: 36% ngi tiu dng cho rng yu t quan trng hng u nh hng ti quyt nh mua hng l s d mua, tc l knh phn phi; tip theo l thng hiu: 31,7%; gi c: 17,5%; cht lng: 3,9%; khuyn mi: 2,4%; mu m: 2,1%; sn phm mi: 1,7%; v cc l do khc: 4,7%.

Qua cho thy trong mi trng kinh doanh hin i, c c mt h thng phn phi mnh v rng khp lun l li th ln ca doanh nghip trong cnh tranh. V vy doanh nghip cn c chnh sch phn phi hp l v hiu qu .Ban lnh o cng ty lun phn tch t cu hi l sn phm sau khi lm ra s i vo th trng no? Theo knh phn phi no? Qua nhng tng nc trung gian no? C p ng nhu cu ngi tiu dng hay khng?...V cc knh c cng ty la chn s nh hng nh th no n nhng quyt nh khc trong lnh vc marketing (Chnh sch gi c, lc lng bn hng v qung co). Ngoi ra, cc quyt nh v knh ca cng ty lin quan n nhng cam kt tng i di hn i vi cc cng ty khc thnh th ban lnh o phi la chn cc knh phn phi khng ch nhm nhng mc tiu trc mt m cn phi ngh n mi trng thng mi d kin ca ngy mai.i vi loi hnh nc gii kht ca Cng ty c phn nc khong Khnh Ha th vic thun tin v d tip cn mua l yu t ng vai tr quan trng trong vic tiu th .V y l sn phm c rt nhiu sn phm cnh tranh v sn phm thay th trn th trng nn cng ty thc s pht trin bn vng i hi cng ty cn c nhng chnh sch phn phi sn phm hiu qu, t khng ngng m rng th trng tiu th tng kh nng cnh tranh trn th trng nhm m bo cho cng ty c th duy tr, pht trin v nng cao c mc li nhun.

Nhn thc c tm quan trng ca chnh sch phn phi trong hot ng sn xut kinh doanh ca Doanh nghip cng nh mun tm hiu su hn v vn ny nn em mun tm hiu r hn v ti: Hon thin chnh sch phn phi sn phm ca cng ty c phn nc khong Khnh Ha. Mc ch nghin cuTp vn dng l thuyt vo thc tin, nhm cng c, b sung v nng cao kin thc hc.

H thng ha nhng vn l lun chung v cng tc phn phi sn phm ca mt doanh nghip. Nhm a ra mt quy trnh thng nht cho vic thit lp chin lc knh phn phi theo tng giai on pht trin nhn hng c th.Phn tch, nh gi thc trng chnh sch phn phi ca cng ty C phn nc khong Khnh Ha thy c nhng mt t c cng nh cha t t xut mt s bin php nhm hon thin chnh sch phn phi sn phm ca cng ty gp phn thc y vic tiu th sn phm.

1. Phm vi nghin cu Phm vi khng gian: ti Cng ty c phn nh thnh_VikodaPhm vi thi gian: t 12/3/2010 n 25/6/2010

2. Phng php nghin cuPhng php thng k, thu thp s liu, thng tin

Phng php so snh: so snh s tuyt i, s tng i, s bnh qun

Phng php phn tch theo thi gianPhng php loi tr: phng php s chnh lch.

3. Dn bi chi titDn bi gm 3 chng:

Chng I: C s l thuyt chungChng II: Thc trng hot ng sn xut kinhdoanh ca cng ty c phn nc khong Khnh Ha.Chng III: Phn tch, nh gi nhm hon thin chnh sch phn phi sn phm ca cng ty nc khong Khnh Ha.CHNG I: C S L THUYT CHUNG

I.1. CC KHI NIM LIN QUAN N PHN PHI I.1.1. Phn phi

L qu trnh kinh t v nhng iu kin t chc lin quan n vic iu hnh, vn chuyn hng ha t ni sn xut n ni tiu dng.Phn phi bao gm ton b qu trnh hot ng theo khng gian, thi gian nhm a sn phm t ni sn xut n tay ngi tiu dng cui cng.

Phn phi trong Marketing gm cc yu t sau: ngi cung cp, ngi trung gian, h thng kho tng, bn bi, phng tin vn ti, ca hng, h thng thng tin th trng

I.1.2. Chin lc phn phi:

Chin lc phn phi l mt tp hp cc nguyn tc nh mt t chc hy vng c th t c cc mc tiu phn phi ca h trong th trng mc tiu.I.1.3. Knh phn phi:

C nhiu nh ngha khc nhau v knh phn phi ty theo quan im ca nh sn xut, nh trung gian v ca mt s tc gi nh l:

C quan im cho rng: Knh phn phi l mt tp hp cc cng ty hay c nhn t gnh vc hay gip chuyn giao cho mt ai quyn s hu i vi mt hng ha c th hay dch v trn con ng t nh sn xut n ngi tiu dng.

C quan im khc li cho rng : Knh phn phi l tp hp cc cng ty v c nhn c t cch tham gia vo qu trnh lu chuyn sn phm hoc dch v t ngi sn xut n ngi tiu dng.

Theo quan im ca chc nng phn phi: Knh phn phi l mt h thng hu cn (logistics) nhm chuyn mt sn phm, mt dch v hay mt gii php n tay ngi tiu dng mt thi im v mt a im nht nh.

Theo quan im ca chc nng qun tr: Knh phn phi l mt t chc cc quan h bn ngoi, doanh nghip qun l cc hot ng phn phi, tiu th sn phm nhm t cc mc tiu ca doanh nghip trn th trng. Mi khi nim u c quan nim ring nhng u cho thy knh phn phi ng vai tr quan trng i vi cc n v sn xut. H thng phn phil mt ngun lc then cht bn ngoi. Thng thng phi mt nhiu nm mi xy dng c v khng d g thay i c n. N c tm quan trng khng thua km g nhng ngun lc then cht trong ni b, nh con ngi v phng tin sn xut, nghin cu, thit k v tiu th. N l mt cam kt ln ca cng ty i vi rt nhiu cc cng ty c lp chuyn v phn phi v i vi nhng th trng c th m h phc v. N cng l mt cam kt v mt lot cc chnh sch v thng l to nn c s xy dng rt nhiu nhng quan h lu di .Ngy nay hu ht cc Doanh nghip quen vi khi nim 4P ca Marketing v cng vn dng tt mi quan h 4P ny. V hu ht cc doanh nghip ang vn dng m hnh marketing mi quan h :Marketing l thit lp, duy tr, v cng c cc mi quan h vi khch hng v cc i tc c lin quan lm tha mn mc tiu ca cc thnh vin ny ca (Gronroos 1990: 138) thay th cho nh ngha ca Hip hi Marketing Hoa K da trn c s m hnh 4P Marketing l mt qu trnh hoch nh v qun l thc hin vic nh gi, chiu th, v phn phi cc tng, hng ha, dch v nhm mc ch to ra cc giao dch tha mn nhng mc tiu ca c nhn, ca t chc, v ca x hi (Bennett 1995: 166).

Mt trong cc ng gp quan trng ca marketing mi quan h l vic a ra khi nim mng marketing (marketing network) trong bao gm cng ty v i ng cn b cng nhn vin, khch hng, nh cung cp, nh bn bun, bn l, i l, cc nh khoa hc trong cc trng i hc, vin nghin cu, vv. Mng marketing c thit lp, duy tr v pht trin sao cho tha mn li ch ca cc thnh vin tham gia.I.2 BN CHT CA KNH PHN PHI I.2.1. Ti sao cn c nhng ngi trung gian?

Mt cu hi t ra l: Ti sao ngi sn xut li sn sng chuyn giao mt phn cng vic tiu th cho nhng ngi trung gian? Cu tr li c th c trnh by ngn gn nh sau: Vic phn phi trc tip i hi u t rt nhiu tin bc v nhn lc.

Khi s dng cc trung gian phn phi, khi lng bn s tng hn do m bo c vic phn phi rng khp v a sn phm n th trng mc tiu mt cch nhanh chng. Nh quan h tip xc, kinh nghim vic chuyn mn ha v quy m hot ng, cc trung gian phn phi s lm li cho nh sn xut nhiu hn nh l: gim bt lng tn kho, tit kim chi ph lu kho, gim thiu s lng tip xc trc tip vi khch hng. Trung gian gip cc doanh nghip iu ha cung cu hng ha, gim khong cch v a l gia sn xut vi tiu dng.

I.2.2. Vai tr ca phn phi trong hot ng Marketing Mix:

Phn phi lin quan n ton b qu trnh xc nh v t chc hot ng ca cc quan h bn ngoi nhm p ng mc tiu phn phi ca Cng ty. Vai tr ca phn phi trong hot ng Marketing mix c th hin qua s sau:

S I.1.2: Vai tr ca hot ng phn phi trong Marketing MixVai tr ca phn phi c lin quan mt thit vi cc nhn t khc ng thi vic xy dng v thc hin cc hot ng phn phi phi da trn c s mc tiu ca chin lc Marketing Mix v thc hin chnh sch 3P cn li. Nh vy nhn t P (place) trong Marketing - Mix c th hin c th nh sau:

Gp phn trong vic tha mn nhu cu th trng mc tiu, vic tha mn nhu cu th trng l bn cht ca hot ng Marketing. Mun t c iu ny i hi c s ng gp ca nhiu yu t: sn phm phi ph hp vi th hiu ngi tiu dng, cht lng sn phm tt, gi c hp l, thng tin rng ri cho ngi tiu dng bit v sn phm v iu quan trng l sn phm phi c mt trn th trng ng lc, ng ni i vo tiu dng.

Hot ng phn phi gip Cng ty lin kt hot ng sn xut kinh doanh ca mnh vi khch hng, trin khai tip cc hot ng khc ca Marketing.

Qua hot ng phn phi vic trao i th trng t ngi tiu dng n nh sn xut gip cho nh sn xut kp thi iu chnh cc chng trnh Marketing thch ng vi th trng.

Trong mi trng cnh tranh gay gt, phn phi tr thnh cng c hu hiu gip Cng ty ng vng trn thng trng. Khi c s thay i t cc nhn t ca Marketing - Mix i hi chnh sch phn phi phi thay i cho thch hp.

I.2.3. Chc nng ca knh phn phiVic lm cho cung v cu ca mt loi sn phm gp nhau trn th trng i hi phi thc hin rt nhiu dch v c chc nng phn phi. Cc dch v ny ph thuc vo bn thn sn phm, vo cc knh phn phi c s dng, vo ngi s dng sn phm cui cng v ph thuc vo cch t chc tin hnh phn phi trn th trng. Qu trnh phn phi bao gm hai chc nng ch yu:

Mt l, thay i quyn s hu ti sn, di chuyn lin tip quyn s hu ti sn t ngi sn xut n ngi tiu th qua khu trung gian cc hot ng mua bn.

Hai l, di chuyn hng ha (vn chuyn, d tr bo qun ng gi, bc d).

Cc chc nng phn phi c th sau:

Thng tin, gii thiu: Qu trnh phn phi thc hin cc chc nng thng tin, thu thp thng tin v khch hng tim n v hin c, cc i th cnh tranh v nhng thnh vin, nhng lc lng bn hng khc. Truyn t thng tin t nh sn xut n cc trung gian v khch hng. Mc ch lin kt nh sn xut vi cc nh trung gian bn s, bn l v ngi tiu dng, to s thun li trong qu trnh trao i hng ha. Kch thch tiu th: Qu trnh phn phi thc hin hot ng truyn b cc thng tin v hng ha v cc chng trnh khuyn khch tiu th khc n vi khch hng v trung gian. Tip xc, thit lp mi quan h: Cc cng ty phi thc hin cc quan h tip xc xc nh ai l ngi mua hng cc giai on khc nhau trong knh. Thng bo cho khch hng bit cc thng tin, thit lp mi quan h thng mi v nhn cc n t hng. Thch ng, hon thin sn phm: Cc thnh vin ca knh thc hin cc hot ng nhm gia tng hiu qu ca qu trnh trao i, tng tnh thch ng v hon thin sn phm thng qua cc hot ng nh: phn loi hng ha, ng gi, cung cp cc dch v bo hnh, sa cha, lp rp, t vn. Thng lng: Thng qua vic thc hin cc tha thun, m phn v gi c v nhng iu kin khc c th thc hin c vic chuyn giao quyn s hu hay quyn s dng. Lu thng hng ha: Thng qua hot ng vn chuyn, bo qun v lu kho hng ha lm cu ni gia sn xut v tiu dng. iu ha cung cu gia cc khu vc th trng v gia cc thi im tiu dng khc nhau.

Ti chnh, trang tri chi ph: Thng qua hot ng bn hng thu tin, tm kim cc ngun ti chnh trang tri cho cc hot ng sn xut v hot ng ca knh.

Chp nhn ri ro: Gnh chu nhng ri ro lin quan ti vic thc hin hot ng ca knh.

Ty theo tnh hnh th trng m Cng ty s quyt nh mc chuyn giao cc chc nng. Vic chuyn giao cc chc nng cho cc trung gian s gim thiu chi ph v thc hin chuyn mn ha cao hn c hiu qu hn.* CHNH SCH PHN PHI Chin lc phn phi gp phn khng nh trong qu trnh cung cp cho khch hng ng sn phm, ng thi gian, ng v tr trn c s ng knh hay lung hng. Chin lc knh phn phi phi c t trong mc tiu ca chin lc Marketing. Chin lc phn phi cng vi chin lc sn phm v gi c to nn b quyt dnh thng li trong kinh doanh ca Marketing. V vy khi xy dng mt chin lc ph hp cn cc bc sau.* Mc tiu ca knh phn phi

- Mc tiu ca knh xc nh bng ch tiu mc m bo dch v, gim thiu tng chi ph ca knh.- Knh phn phi sn phm ca Cng ty nhm mc ch m bo vic lu thng hng ha c thng sut, t m bo qu trnh ti sn xut din ra lin tc.- Phn phi sn phm nhm m rng h thng phn phi, to s hp tc gia cc knh phn phi.- Phn phi sn phm v mc tiu doanh thu, li nhun. T mc tiu ny m hot ng phn phi phi ch n v tr v s pht trin ca Cng ty trong cnh tranh trn th trng.

* Yu cu ca vic thit k knh phn phi:

Mc tiu thay i ty theo c im v vng i ca sn phm:Nhng sn phm cng knh, nh vt liu xy dng hay nc ngt, i hi nhng knh m bo gim n mc ti thiu c ly vn chuyn v s ln bc xp trong qu trnh lu thng t ngi sn xut n ngi tiu dng. Ty sn phm m c nhng knh phn phi khc nhau hiu qu. Sn phm sau khi tung ra th trng thng phi tri qua nhiu giai on pht trin khc nhau. mi giai on pht trin u c c im ring, thch ng vi giai on , Doanh nghip cn c nhng knh phn phi khc nhau. giai on gii thiu sn phm Doanh nghip cn phi s dng nhng knh v nhng ngi trung gian c kh nng ph bin sn phm mt cch rng ri. giai on tng trng cn pht trin v m rng h thng phn phi trn nhiu knh v nhiu trung gian. giai on suy thoi nn s dng knh v trung gian no nhanh chng bn c ht hng.I.4. Quy trnh thit lp chin lc knh phn phi nh sau:I.4.1. Thit lp s t chc knh phn phi: Thng qua vic xc nh nhng knh phn phi ang c ti th trng Vit Nam.

- ng ra th trng ca nhn hng.

- Nhm knh phn phi.

- Knh phn phi.

- nh ngha v phn loi knh phn phi.

I.4.2. nh gi nng lc hin ti ca tng knh phn phi:

- nh gi da trn c s nhng d liu bn hng v nghin cu kho st th trng.

- nh gi da trn c s nghin cu phm vi hot ng v ln ca knh phn phi trn th trng.

I.4.3. Xc nh nhng knh phn phi / nhn hng u tin u t trong khong thi gian nht nh:- Cn c trn s liu phn tch ca Mc I.4.2.

- Cn c trn chin lc pht trin nhn hng ca Doanh nghip trong cng mt khong thi gian v xc nh nhng knh phn phi cn u tin tp trung u t pht trin.

I.4.4. Xc nh mc tiu ca knh phn phi:- Mc ch ca vic pht trin knh phn phi.

- nh ngha cc im bn hng trong knh phn phi.

- Xc nh s t chc knh phn phi.

- Xc nh nhng im tng ng gia cc im bn hng trong knh phn phi.

- Tng quan th trng knh phn phi.

- Xc nh mc tiu cn phi t c ca Doanh nghip trong knh phn phi.

I.4.5. Xc nh chin lc nhn hng trong knh phn phi:- Chin lc tip cn sn phm trong knh phn phi.

- Xc nh mc tiu nhn hng bao gm:

+ Dung lng th trng.

+ Mc tiu th phn.

+ Mc tiu Marketing.

+ Chin lc nhn hng trong knh phn phi v trong mi tng quan vi i th cnh tranh.

+ Xc nh cc n v tn kho (SKU) ch lc trong knh phn phi.

+ Xc nh li nhun ca knh phn phi.

+ Xc nh mc u t vo knh phn phi t mc tiu ca knh phn phi ra.I.4.6. Pht trin chng trnh v K hoch hnh ng:- Thng nht thc hin gia cc Phng/Ban/B phn c lin quan v Ban Gim c.

- Xc nh ng ra th trng ca nhn hng.

- Xc nh chnh sch bn hng ca knh phn phi.

- Xc nh mc tiu bao ph Nhn hng; Phn phi; Trng by; Khuyn mi v Chnh sch gi.

- Xc nh s t chc knh phn phi.

- Bng nh gi kt qu hot ng ca knh phn phi.

I.4.7. Biu mu thit lp knh phn phi:- Mu kho st im bn hng.

- S tuyn bn hng.

- Phn loi im bn hng.- K hoch Phn phi; trng by; khuyn mi v gi ca nhn hng.

I.5. Cc ch tiu nh gi hiu qu ca chnh sch phn phi sn phmI.5.1. Phn tch tnh hnh phn phi sn phm

Phn tch tnh hnh phn phi sn phm l xem xt, nh gi s bin ng v s lng sn phm tiu th ton b Cng ty v tng loi sn phm, ng thi xem xt mi quan h cn i gia d tr, sn xut v tiu th nhm thy c khi qut tnh hnh phn phi sn phm v nhng nguyn nhn ban u nh hng n tnh hnh . Phng php phn tch l so snh khi lng sn phm tiu th thc t qua cc nm ca tng loi sn phm, ng thi so snh doanh thu bn hng thc t tng th trng qua cc nm.Ta c cng thc khi lng sn phm bn ra:

Doanh s bn hng thc t phn nh ton b kt qu kinh doanh ca cng ty thng qua hot ng phn phi bn hng ca tng knh. N phn nh quy m ca qu trnh sn xut kinh doanh ca doanh nghip cng nh phn nh trnh t chc qun l hot ng h thng phn phi bn hng. Doanh s bn hng l ngun thu quan trng gip cho doanh nghip tip tc qu trnh sn xut, ti m rng th phn v trang tri mi chi ph trong sn xut kinh doanh cng nh bn hng, kinh doanh. Doanh thu c tnh theo cng thc:

TR: Doanh thu bn hng.

Qi: Sn lng tiu th

Pi: Gi bn mt n v hng ha.

I.5.2. Ch tiu v tnh hnh thc hin sn lng v gi tr hng ha bn ra so vi k hoch

Vic kim tra tnh hnh thc hin k hoch c ngha quan trng: N m bo tin hng ha cung ng ra th trng u n v p ng nhu cu th trng, gp phn thc y sn xut v thc hin ng hn cc n t hng, cc hp ng vi khch hng. m bo hon thnh cc ch tiu k hoch cp trn giao, gp phn nng cao hiu qu sn xut kinh doanh v ngn nga cc hin tng tiu cc c th pht sinh. Ni dung kim tra tnh hnh thc hin k hoch bao gm:

Kim tra tnh hnh thc hin cc n t hng v hp ng kinh t i vi sn xut, thc hin cc hp ng kinh t cho t chc, kim tra tnh hnh thc hin k hoch cht lng, chnh sch gi v chit khu thng nghip.

Kim tra tnh hnh hon thnh k hoch s lng bn ra, phng php dng kim tra l t l phn trm gia tng sn lng bn ra thc t v tng sn lng bn ra k hoch ca tng loi hng, nhm hng. Ch tiu ny c xc nh theo cng thc:S tuyt i = QTT QKHTrong : QTT, QKH l sn lng thc t v k hoch bn ra

IQ l t l hon thnh k hoch v sn lng hng ha bn ra.

K hoch hng bn ra i hi c thc hin theo tng nhm hng, loi hng, nht l cc mt hng thuc nhu cu c bn. Do , tm hiu nguyn nhn hon thnh hay khng hon thnh k hoch cn pht hin ra nhng yu km trong qu trnh thc hin.

Kim tra tnh hnh hon thnh k hoch v gi tr hng ha bn ra. Trong phn tch mc bn ra ca cc Cng ty cng vi cc ch tiu hon thnh k hoch cn nghin cu nhp iu mc bn ra, tc l tnh ng thi.

Hai ch tiu ny b sung cho nhau v cho php nh gi y hn tnh hnh bn ra p ng nhu cu tiu dng ca x hi. Bn cnh , vic phn tch ng thi qua cc nm thy r xu hng ca cc Cng ty cn ch n c cu bin ng ca tng nhm hng, mt hng qua cc nm thy c mt hng no c xu hng tng ln hay gim xung theo nhu cu th trng. Ngoi ra, cn phi thng qua tng i tng bn c k hoch m rng h thng phn phi sn phm v th trng tiu th.

I.5.3. Ch tiu v kt cu tiu th nhm hng, loi hngCh tiu kt cu nhm hng bn ra biu hin t l mc bn ra ca tng loi hng. Da vo s thay i ca t trng mc bn ra phn tch kt cu:

Trong : GTnhi l gi tr nhm hng i.

Tnhi l tng gi tr nhm hng.

I.5.4. Vng quay hng tn khoCh tiu ny biu hin s vng quay ca mt khi lng hng ha trong mt thi k nht nh. Ch tiu ny cng ln th tc chu chuyn cng nhanh, vn quay cng c nhiu vng:

Cng thc:

Trong : RI l vng quay hng tn kho

M l doanh thu; D l tr gi hng tn kho

I.5.5. Vng quay tng vn

Vn kinh doanh l biu hin bng tin m Cng ty b ra mua cc yu t dng sn xut nh: nguyn liu, nhin liu, ng lc. Cc ti sn dng sn xut, chi ph lu thng, tin lng thc hin sn xut, ch bin v bn sn phm nhm thu c kt qu cui cng l li nhun. Trong b phn vn gm c vn c nh v vn lu ng. thy c hiu qu s dng vn kinh doanh cn xc nh vng quay tng vn v xc nh theo cng thc sau:

Cng thc:

Trong : TAU: vng quay tng vn

M: doanh thu

TS: Tng ti sn

I.4.6. Li nhun v t sut li nhun.

Li nhun l phn cn li ca doanh thu sau khi tr i tng chi ph v cc khon phi np ngn sch.

T sut li nhun l ch tiu c bn tnh ton v phn tch li nhun. y l ch tiu tng i so snh gia li nhun v mc tiu th hng ha trong k, c xc nh qua cng thc:

Trong : J: t sut li nhun

P: Li nhun trong k M: Mc bn ra

I.4.7. Th phn.Th phn l ch tiu tng i so snh gia doanh s ca Cng ty mnh vi doanh s ca th trng (th phn tuyt i) hay so snh gia doanh s ca Cng ty mnh vi doanh s ca i th cnh tranh trc tip, hoc i th ng u hoc bnh qun ba i th ng u.

Cng thc tnh th phn tuyt i:

Trong : TP: th phn tuyt i.

Ro: doanh s ca Cng ty mnh.

R: doanh s ca th trng.

Cng thc tnh th phn tng i:

Trong : TP: th phn tng i.

Ro: doanh s ca Cng ty mnh.

R: doanh s ca i th cnh tranh trc tip hoc i th ng u hoc bnh qun 3 i th ng u.

CHNG II: THC TRNG HOT NG SN XUT KINH DOANH CA CNG TYII.1. TNG QUAN V TH TRNG NC GII KHTTh trng nc gii kht l mt th trng c t lu i v c a dng cc sn phm t nc ung tnh khit, nc lc, nc khong ri n nc ung c ga (cn), nc p tri cy.... V theo nhng s liu thng k ca Trung tm Xc tin Thng mi v u t TP HCM, trong cn khng hong kinh t ton cu, mt hng nc gii kht hu nh khng b tc ng. Cc nhn hng nc gii kht vn c doanh s tng trng khong 800%/nm. ung cng l mt hng duy nht ang gi phong qung b thng hiu trong lc cc ngnh hng khc u ct gim ti a chi ph. V nc ung l mt nhu cu khng th thiu i vi s sng ca con ngi. Trc y theo thi quen ca ngi Vit Nam l ung nc un si ngui nhng n nay do khoa hc pht trin, i sng thay i nn dn thay i thi quen sang s dng nc ng chai. V do s bng n dn s, pht trin kinh t v pht trin nh my, khu cng nghiplm ngun nc t nhin ngy cng nhim nghim trng. Nhng i sng x hi nng cao th ngi tiu dng cng nhn thc ngy cng cao v nc ung an ton v sinh thc phm v m bo sc khe. Tuy nhin, do thiu kim sot nn th trng nc gii kht ang ng trc hin trng thc, gi ln ln. Theo thng k cha y , c ti 50% trong tng s 400 c s sn xut nc ung ng bnh, ng chai khng m bo v sinh an ton thc phm. Qua kim tra thy, c nhiu loi nc tng lc cha cocain hoc s dng cht ngt tng hp nm ngoi danh mc cho php. Sa u nnh c hm lng protein thp hn tiu chun cng b. Khong 30 loi tr tho dc nh atiso, tr ng, tr gim cn, thanh nhit khng c kim nh d lng thuc tr su. Ngnh chc nng TP.H Ch Minh mi y kim tra v pht hin sn phm tr b ao ca Cng ty TNHH Tn Tin c cha cht ph gia b cm s dng. ch l mt vi v d minh chng cho tnh trng hn lon ca th trng nc gii kht hin nay. Nguyn nhn ca thc trng trn l do mt s c s sn xut, ch bin nc ung cha u t ng mc v h thng trang thit b sn xut cng nh cha m bo quy trnh sn xut theo quy nh v an ton v sinh thc phm. Thm vo l s gia tng nhu cu tiu dng nc ung ng chai, cng nh s hiu bit ca cng ng trong vic la chn sn phm nc ung ng chai bo m cht lng cn nhiu hn ch.

II.2. TNG QUAN V CNG TY II.2.1. Gii thiu v cng ty

Logo:

Slogan:

Tn cng ty: CNG TY C PHN NC KHONG KHNH HA Tn vit tt: a ch lin h: Cng ty C phn Nc khong Khnh Ha

Din Tn Din Khnh Khnh Ha

Tel: (058) 3783359 3783797

Fax: (058) 783572

Email: danhthanh@dng.vnn.vn

Website: www.danhthanh.com.vn II.2.2. Qu trnh hnh thnh v pht trin ca cng tyX nghip nc khong nh Thnh l tin thn ca Cng ty C Phn Nc Khong Khnh Ha, c thnh lp ngy 19/01/1990 ti a bn x Din Tn, huyn Din Khnh, tnh Khnh Ha, cch thnh ph Nha Trang 25km theo hng Ty Nam, v c khai thc ngay ti ngun m su 220m, nhit ti vi trn 720C, nm gia thm bn khong nguyn sinh rng 30 ha, di chn ni Hn Chung.

Nm 1977, mch nc khong nh Thnh c s y t Ph Khnh (nay l s y t Khnh Ha), vin Pasteur Nha Trang, on a cht 703 (thuc tng cc a cht), Vin Nacovakara (Praha - Tip Khc) nghin cu v phn tch ton din. Ti hi ngh khoa hc v nc khong ton quc thng 11/1985, nc khong nh Thnh l mt trong 12 mch nc khong ton quc cho php khai thc v cha bnh, gii kht.

Trong nhng nm 1980 nc khong v bn khong nh Thnh c bnh vin Khnh Ha, vin iu dng s dng cha bnh.

Nm 1984 m khoan u tin hon thnh do on a cht 703.

Thng 11/1986 UBND Tnh cho php s y t Ph Khnh trin khai xy dng nh iu dng nhng do thiu kinh ph phi dng li.

Thng 11/1987 UBND Tnh cho php Cng ty ngoi thng Din Khnh hp tc vi cng ty Dch v Du lch Du kh Vng Tu (OSC) xy dng phn xng ng chai nc khong. V pha huyn chu trch nhim xy dng phn xng, h thng in, con ng vo nh my, trong ngun vn xy dng gm: vn vay b ti chnh, vn cp ca tnh. Cn v pha OSC chu trch nhim u t my mc thit b sn xut.

Thng 11/1988 cng trnh c bn hon thnh nhng thit b do cng ty OSC lp t khng ph hp vi quy trnh cng ngh sn xut nc khong ng chai, Cng ty Ngoi thng Din Khnh phi lp t li cho ph hp.

Thng 6/1989 thit b c nghim thu v a vo sn xut th, k hoch sn xut v tiu th mi ch 300.000l lt/nm, dy chuyn sn xut th cng, c s nh xng chng 500m2, ton b x nghip khng qu 30 ngi, sn phm tiu th ch yu trong tnh.

p ng yu cu sn xut, ngy 19/01/1990 UBND tnh ra quyt nh s 94/Q tch phn xng ng chai nc khong thuc Cng ty ngoi thng Din Khnh thnh X Nghip Nc khong Din Khnh. Nm 1992, X nghip c i tn thnh X Nghip nc khong nh Thnh

Vi nhu cu ngi tiu dng ngy cng gia tng, quy m sn xut ngy cng m rng, ngy 7 thng 9 nm 1995 UBND tnh Khnh Ha ra quyt nh s 2393/Q UB i tn X Nghip nc khong nh Thnh thnh Cng Ty Nc Khong Khnh Ha.

Nm 1997 Cng ty lp t dy chuyn ng chai pet hin i ca c .

Ngy 27 thng 1 nm 2006 chnh thc tr thnh Cng ty C Phn Nc khong Khnh Ha theo quyt nh s 190/Q-UB ca UBND tnh Khnh Ha, v ngy 1 thng 6 nm 2006 Cng ty Nc khong Khnh Ha chnh thc i vo hot ng di hnh thc Cng ty C Phn vi 51% vn Nh nc, v tn chnh thc hin nay l Cng ty C Phn Nc Khong Khnh Ha

Vi phng chm Cht lng v cuc sng, Cng ty t chng nhn ph hp vi tiu chun Quc t ISO 9002:1994 t ngy 21/12/2000, ph hp vi tiu chun quc t ISO 9001:2000 t ngy 4/6/2004 do t chc chng nhn QSM cp.

Khng ch dng li , nm 2001 Cng ty tip tc lp t dy chuyn ng chai thy tinh hon ton t ng, khp kn vi cng sut 12000 chai/gi, thit b hin i ca . T sn lng t 300000 lt/nm, nm 1990 n nm 1995 t 17 triu lt v 26 triu lt nm 2002, hn 30 triu lt nm 2006.

n nay, Cng ty khng nh uy tn, cht lng v thng hiu trn th trng. Thng hiu nh Thnh Vikoda l thng hiu mnh, c ngi tiu dng a chung v bnh chn l hng Vit Nam cht lng cao, l mt trong nhng Cng ty nc khong ng u trong c nc. c bit, nhng sn phm mi ca Cng ty nh nc khong ngt v chanh, cam, x x, nc tng lc Sumo c sn xut trn nn tng nc khong c ngi tiu dng n nhn v c n tng tt.

Va tch ly, va ti sn xut m rng, nhng nm qua Cng ty xy dng nhiu hng mc cng trnh rt khang trang, sch p nhm phc v nhu cu lm vic, sn xut cho cn b cng nhn vin nh: vn phng, cc phn xng sn xut, hi trng, nh n, nh kho, ng giao thng nha Cng ty cn t chc tt cc phong tro thi ua lao ng v sn xut, thng xuyn chm lo ci thin i sng cn b cng nhn vin, ch chnh sch cho ngi lao ng. Thu nhp bnh qun hin nay l hn 2.700.000/ngi/thng.

Hnh II.2.2. Quang cnh cng ty C phn Nc khong Khnh Ha

Thnh tch t c ( 1990 2008 ): Nm 1990-2010: t Huy Chng Bc, Vng v cc bng khen ti cc hi ch trim lm, thng mi, cng nghip, quc t hng nm tng th trng. Nm 1997: Cp Bc gii thng cht lng Vit Nam do b khoa hc cng ngh trao tng. Top 100 hng Vit Nam c yu thch nht do bo i on Kt trao tng; c ch tch Nc L c Anh trao tng Hun Chng Lao ng hng 3. Nm 2000-2004: c t chc QSM chng nhn tiu chun ISO 9002.

Thng 1/2004: Thng Hiu Vng cho 2 thng hiu nh Thnh v Vikoda do mng thng tin thng mi Vit Nam thuc B Thng Mi cp.

Nm 2004-2010: Huy Chng Vng hng Vit Nam cht lng cao do B cng nghip cp.

Thng 12/2004: t Cp Vng, Huy Chng Vng thng hiu an ton v sinh thc phm v sc khe cng ng do Cc an ton v sinh thc phm thuc B Y t cp.

Thng 12/2007 c t chc QSM chng nhn tiu chun HACCP ph hp tiu chun v sinh an ton thc phm.

II.2.3. Chc nng, nhim v, lnh vc hot ng ch yuII.2.3.1. Chc nng

Cng ty C Phn Nc Khong Khnh Ha vn l mt Cng ty c c phn Nh nc ln chim 51% c phn c chc nng ch yu l sn xut, kinh doanh nc ung gii kht khng c cn phc v nhu cu x hi, nghin cu v t chc sn xut cc loi nc khong mang bn quyn ca mnh.

II.2.3.2. Nhim v

Sn xut ng ngnh ngh c giao trong giy php kinh doanh.

Tip tc nng cao iu kin sn xut v cht lng sn phm theo yu cu ca th trng, nng cao tay ngh v nng sut lao ng, to cng n vic lm, thu nhp n nh v chm lo cho tinh thn i sng ngi lao ng.

Qun l cht ch ti sn, lao ng vt t, tin vn v chp hnh nghim chnh cc nguyn tc, ch theo qui nh ca Nh nc.

Thc hin cc qui nh v bo v Cng ty, bo v ti nguyn mi trng, Quc phng v an ninh Quc gia.

Thc hin hch ton k ton v bo co thng xuyn trung thc theo quy nh ca Nh nc. Thc hin tt cc ngha v i vi Nh nc.III.2.3.3. Lnh vc hot ng ch yu

Cng ty c phn nc khong Khnh Ha hot ng ch yu l khai thc v sn xut ngun khong v bn khong t m khong t nhin cho ra cc sn phm nh nc gii kht cc loi: nc khong khng gas; nc khong ngt; nc ngt hng cam, hng chanh, hng x x, hng coca cola; hng mng cu; nc tng lc sumo; nc khong bnh (20l); tr xanh VikodaNgoi ra cng ty cn khai thc v gii thiu ra bn ngoi cc sn phm c lin quan khc t nc khong v bn khong. Hu ht cc sn phm ny u rt c li cho sc khe, cung cp mt s Vitamin v dng cht ch yu.II.2.3.4. C cu t chc, c cu sn xut

Chc nng, nhim v ca tng phng ban:

i hi ng c ng:

i hi ng c ng l c quan quyn lc cao nht gm cc C ng c quyn biu quyt mi vn ca Cng ty c phn, i hi ng c ng hp t nht mt nm mt ln theo quyt nh ca hi ng qun tr hoc theo yu cu ca c ng hoc nhm c ng s hu trn 10% c phn ph thng ca Cng ty trong 6 thng lin tip.

Hi ng qun tr:Hi ng qun tr l c quan qun l ca Cng ty, c ton quyn nhn danh Cng ty quyt nh mi vn ca Cng ty tr nhng vn thuc thm quyn ca i hi ng c ng. Hi ng qun tr gm i din ca Nh nc v c ng gp vn gm 5 ngi.

Ban kim sot:

Do i hi ng c ng bu ra thay mt cho cc c ng tin hnh kim tra gim st cc hot ng qun l iu hnh cc hot ng k ton ti chnh, sn xut kinh doanh ca Cng ty.

Gim c, Ph gim c

Gim c l ngi iu hnh cao nht v ton din trn cc mt ca Cng ty, chu trch nhim trc y Ban Nhn Dn Tnh, S cng nghip v php lut. Ngoi ra, Cng ty cn c 2 ph Gim c gip Gim c iu hnh Cng ty, chu trch nhim trc Gim c v hot ng ca cc b phn trc thuc. Nh Ph gim c ph trch kinh doanh gip Gim c trong cng tc kinh doanh, m rng th trng tiu th sn phm v Ph gim c ph trch sn xut gip Gim c ph trch v mt k thut v sn xut. Trong lnh vc ph trch, quyt nh ca Ph Gim c c hiu lc nh quyt nh ca Gim c nhng chu trch nhim trc Gim c v quyt nh ca mnh.

i din lnh o:

L ngi thay mt cho gim c qun l ton b hot ng ca Cng ty theo ng tiu chun ca ISO m Cng ty ang thc hin.

Cc phng ban: Gm cc phng Marketing, k hoch v u t, Phng tiu th, Phng k ton, phng t chc, KCS, phng k thut v mi phng ban s tham mu cho cp trn v lm ng chuyn mn trch nghim ca tng phng ban.II.2.3.5. C cu t chc sn xut ca Cng ty:

S II.2.3.5: T chc sn xut ti Cng ty C Phn Nc Khong Khnh Ho

Chc nng, nhim v ca tng b phn:

B phn sn xut chnh: gm 4 phn xng:

Phn xng I: Sn xut nc khong lt.

Phn xng II: y l phn xng sn xut nc khong khng ga Vikoda chai pet vi cng sut 12 triu lt mt nm.

Phn xng III: Sn xut nc khong Vikoda 0.5lt, 1.5lt, v bnh 5lt.

Phn xng IV: y l phn xng sn xut chnh ca Cng ty, sn xut nc khong nh thnh c gas chai thy tinh, chai pet nc khong ngt vi nhiu loi c th tch khc nhau nh chai 460ml, 200ml, 330ml.

B phn sn xut ph tr: L b phn phc v trc tip cho sn xut chnh bao gm b phn k thut, c in, cp nc, c nhim v bo m cho qu trnh hot ng ca dy chuyn cng ngh c lin tc. B phn phc v sn xut: gm b phn kho v i vn chuyn c nhim v bo m cho vic cung ng, bo qun, vn chuyn nguyn vt liu, bao b, thnh phm.

II.2.4. Thng tin v sn phm nc khong Khnh Ha:

II.2.4.1. nh ngha:

Nc khong thin nhin l nc ung c s khc bit r rng vi cc loi nc ung thng thng khc v:

c trng v mt s mui khong nht nh, bi cc t l tng i gia chng v s c mt ca cc nguyn t vi lng hoc cc thnh phn khc.

Ly trc tip t cc ngun t nhin hoc cc ging khoan t cc mch nc ngm.

Bn vng v thnh phn v n nh v lu lng, nhit cho d c cc bin ng v t nhin.

Khai thc di cc iu kin m bo duy tr sch v vi sinh ti ngun.

ng chai ti ngun vi cc yu cu v sinh nghim ngt.

II.2.4.2. Tnh cht v thnh phn nc khong nh Thnh:

c c trng bi hm lng mt s khong cht vi hm vi lng khong thch hp sn c rt thch hp cho con ngi. Nc khong thin nhin nh Thnh c ly t ging su tng ngm trong lng t m thin nhin kin to qua hng ngn nm, c thnh phn kh n nh trong thi gian di 30-40 nm.

Tnh cht l ha hc ca nc khong nh Thnh (ly mu ti ngun):

Nhit 720c ti ngun.

Mu sc: khng mu, trong.

Mi: thong mi H2S (qua x l khng cn mi ny).

V: khng v.

PH: 8.5.

cng ton phn: 10mg/l.

Hm lng khong thp: 240mg/l.

Cc thnh phn ion ca nc: Anion : HCO3-, CO22-, CL-, PO43-, HS-, F-, Br-,

Cation: K+, Na+, Ca2+, Mg2+.Thnh phn c hiu: H2SiO3, FLO.

II.2.4.3. Cng dng:Theo bc s Lng L Hong (tng hp t cc bi vit trn bo Kinh T Si Gn v Cm nang tiu dng) th:Thi quen ung ly nc khong 200-300 ml vo bui sng sm, trc khi im tm khong gi, l bin php thanh lc c th mt cch nh nhng thng qua tc dng li mt, nhun trng v li tiu, theo kinh nghim ca ngnh y hc c truyn n Ayurveda.Nc tri cy pha trong nc khong theo t l mt phn nc tri cy, 4 phn nc khong l dng nc ung d c c th hp thu ti a nn ng thi l nc ung thch hp cho ngi lao ng nng, cho vn ng vin b tr nc v khong cht mt i do m hi.C th tr con cn nhiu nc hn ngi trng thnh. C th tr con do rt nhy cm vi ri lon nc v cht in gii. Nc khong thin nhin l nc ung n gin nhng l thuc cho tr nng st, tiu chy, i maNc khong thin nhin l thc ung khng th thiu cho thai ph trong sut thai k, khng ch v nhu cu b sung nuc cho ngi m trong giai on m nghn, m cn nhm cung ng khong cht cn thit cho s pht trin bnh thng ca thai nhi.Nc khong, ung ngay sau ba nhu, vi lng cao gp i lng ru dng l phng tin hu hiu ym tr chc nng gii c ca l gan.Nc khong, ung m v tng ngm nh sau mi ba n l phng thuc gia truyn ca c dn vng Trung u dng cha vim lot d dy.Nc khong, theo hi ngh khoa hc chng lo ho c l t dc tt nht trong nghnh m phm sinh hc phng tr np nhn.So snh mt s thnh phn chnh ca nc khong nh Thnh vi mt s mch nc ni ting trong v ngoi nc ang c s dng, nhn thy nc khong nh Thnh c hm lng Fluor thp hn so vi quy inh ca nc khong ng chai, hm lng canxi v magie thp nn c th s dng ung rng ri.

Nc khong nh Thnh hon ton khng c yu t c hi, khng c yu t tc ng dc l t ngt, tc dng rng ri vi nhiu loi bnh: gim au, chng vim, gii mn cm, c hiu qu vi nhiu loi bnh mn tnh: c, khp, ct sng, thn kinh, ph khoa, da, mch mu, ng h hp trn, mt s bnh v d dy, gan mt, rut, cc hch quanh d dy, ng tit niu, mt s bnh nhim c, ngh nghip mn tnh, phng chng su rng, hi phc sc khe sau thi gian iu tr bng thuc men, gii phuc dng di cc dng ung, tm, ngm, xng, ht

II.2.5. Cc nhm sn phmBng II.2.5. Danh mc cc sn phm ca Cng Ty c phn nc khong Khnh Ha STTSN PHMDUNG TCHNHN HIU NG KNG K CHT LNG HNG HA

1Nc khong lt330ml, 430mlnh Thnh ng k

2Nc Khong ngt430mlnh Thnh ng k

3Nc khong s x200ml, 295mlnh Thnh ng k

4Nc khong chanh295ml, 1.25lnh Thnh ng k

5Nc khong cam295ml, 1.25lnh Thnh ng k

6Nc khong du1.25lnh Thnh ng k

7Nc khong Sumo chai Pet200mlSumo ng k

8Nc khong Sumo chai thy tinh200ml, 295ml,300mlSumo ng k

9Chai Pet c gas500mlnh Thnh ng k

10Vikoda300ml, 500ml, 1.5lVikoda ng k

11Vikoda5lVikoda ng k

12Nc khong bnh 20gallon20 gallonsVikoda ng k

13Nc khong bnh 5 gallon5 gallonVikoda ng k

14Tr xanh500mlVikoda ng k

Ngun: Phng Marketing

Hnh 2.6: Mt s sn phm chnh ca cng ty

II.2.6. Thun li, kh khn v phng hng pht trin trong thi gian ti ca Cng ty.

II.2.6.1. Thun li Mc d khng hong kinh t nhng hot ng sn xut kinh doanh vn kh thun li v vt mc cc ch tiu ra v sn lng sn xut, doanh thu tiu th, thc hin ngn sch Nh nc. Sn phm ca cng ty lun n nh v cht lng, mu m bao b lun c quan tm ci tin v ngy cng a dng ha sn phm p ng nhu cu ngi tiu dng.

H thng qun l cht lng tiu chun Quc t ISO 9001-2000 v HACCP c Cng ty vn hnh thng sut, c cp nht v ci tin thng xuyn nng cao v th uy tn thng hiu trn th trng.

i ng cn b cng nhn vin dy dn c kinh nghim, c nng lc, trnh chuyn mn, kinh nghim trong qun l, lm ch cng ngh thit b, nhit tnh, sng to trong lao ng sn xut v kinh doanh. Sn phm nc khong nh Thnh Vikoda lin tc trong 13 nm c bnh chn l hng Vit Nam cht lng cao, l Cng ty c xp hng u trong ngnh nc khong Vit Nam v t cc gii thng quan trng v thng hiu, l mt trong top 500 thng hiu hng u ca Vit Nam.

Cng tc tp trung xy dng chin lc, nh hng th trng v chng trnh tiu th cc loi sn phm ng chai pet gp phn tng doanh s tiu th, gim ri ro tht thot v bao b.II.2.6.2. Kh khnBn cnh nhng thun li th Cng ty cng gp khng t kh khn nh:

Tnh hnh suy gim kinh t nh hng n cng n vic lm, thu nhp thp gy tm l hn ch chi tiu v dch cm A/H1N1 nh hng n du lch v lm cho ngnh nc gii kht cng nh hng theo v sn lng tiu th. Bn cnh gi in sn xut, chi ph vn chuyn hng ha tng do gi xng du tng lnu tng ln dn n chi ph sn xut, gi thnh sn phm tng ln trong khi gi bn ca Cng ty hu nh khng tng. S cnh tranh khc lit gia cc loi nc khong, nc tinh khit, nc ng chai din ra ngy cng mnh m v gay gt trn phm vi rng ln: cc loi sn phm Ph Sen (Ph yn), Thch Bch (Qung Ngi), Chnh Thng (Bnh nh), Vnh Ho (Bnh Thun)Cc i th cnh tranh thng xuyn ci tin mu m chai Pet, chai thy tinh vi cc hnh dng mu m hp dn ngi tiu dng, t lm cho th phn ca Cng ty ngy cng b chia ct ng k gy nh hng ln n sn lng tiu th ca Cng ty c bit cc th trng ln nh Nng, Qung Nam, Quy Nhn, klk, Khnh Ha. Hin nay chi ph dnh cho u t qung co, khuyn mi ca Cng ty cao hn so vi cc nm trc y nhng mc tng trng cng nh hiu qu mang li cha cao.

Ngoi ra cn phi k n s cnh tranh mnh m ca cc thng hiu nc ngt Cocola, Pepsi, numberone, nc p tri cy, nc u nnh, nc tng lc khc lm phn no suy gim th phn tiu th ca Cng ty ni chung v ca sn phm nc khong ngt ni ring.

Cho n nay Nh Nc vn cha c cc qui nh v phn bit gia nc khong thin nhin v nc khong tinh lc r rng nn a s khch hng c s nhm ln gia hai loi nc gii kht ny, thm vo l mu m ca hai loi ny c hnh thc tng t nhau.

Tnh hnh thi tit trong nhng nm gn y c nhiu chuyn bin phc tp, ma bo mt s tnh min Trung, th trng trng im, lm nh hng n doanh s tiu th ca Cng ty.

Cng tc xc tin bn hng, qung b thng hiu y mnh tiu th sn phm cn hn ch v chin lc cng nh nhn s. Nng lc nhn vin cc th trng cha ng u. Hot ng marketing cn cha c u t ng mc k c v s lng v cht lng, cha c tnh chuyn mn ha cao.

II.2.6.3. Phng hng hot ng nm 2010 v nhng nm ti Duy tr sn xut n nh, st vi nhu cu th trng, tn kho va phi trn c s cc mc tiu ra. Sm hon thin a vo sn xut cc chng loi nc khong ng lon, nc ngt ng chai pet 200ml, 300ml, a dng sn phm tiu th. Xem cht lng l yu t quan trng hng u, trit p dng quy trnh qun l cht lng ISO 9001-2000 v HACCP v ATVSTP trong tng khu, tng b phn sn xut.

Phi b tr sn xut khoa hc, r sot tng khu nng cao nng sut gim chi ph sn xut i ph vi tnh hnh gi c nguyn vt liu u vo tng. ra cc gii php c th, pht ng phong tro tng b phn, phng ban, phn xng trong cng ty thc hnh tit kim chi ph nng cao hiu qu kinh doanh. Cng tc tiu th c gng duy tr th phn tiu th cc sn phm chai thy tinh. Tip tc nh hng cho th trng, c cu li sn phm chuyn sang sn phm ng chai pet gim ri ro chi ph tht thot bao b. V cng tc Marketing cn nhy bn hn na, thng xuyn nm bt th trng, i th cnh tranh a ra cc i sch, chin lc cnh tranh pht trin tiu th. u t dy chuyn sn xut ng lon, ng chai nha Pet ca Trung Quc vi cng sut 9.000chai/h, vi tng chi ph l 9,3 t ng hon thnh vo qu II/2010. V u t my chit rt ng chai thy tinh mi vo nhng nm ti. u t xy dng khch sn Vikoda ti s 10-Phng Cu-TP Nha trang, bt u khi cng nm 2010. u t xy dng Trung tm thng mi v chung c Vikoda ti s 28 ng 2/4, Vnh Hi- Nha Trang. u t khu vc ngm tm bn khong cao cp ti nh Thnh. Nghin cu nui trng to t ngun nc khong nh Thnh, cung cp cho th trng trong nc v xut khu nc ngoi.

II.2.7. Nng lc sn xut kinh doanh ca Cng tyII.2.7.1. Vn

Ngy 27/1/2006 Cng ty chnh thc chuyn hnh thc s hu vn, t hnh thc s hu 100% vn nh nc sang hnh thc s hu c phn nhng nh nc vn c c phn vn nm 2009 chim 51,54% nh bng sau:

S cui nmS u nm

C ngVn gpT l (%)Vn gpT l (%)

Vn u t ca Nh nc 11.016.000.00051,5411.016.000.00051,54

Vn u t ca cc c ng khc10.584.000.00048,4610.584.000.00048,46

Cng21.600.000.000 10021.600.000.000 100

V s vn u t ca s hu da trn s lng c phiu pht hnh l:

Nm 2009Nm 2008

S lng c phiu ph thng u nm2.160.000

S lng c phiu ph thng pht hnh trong nm-360.000

S lng c phiu ph thng ang lu hnh cui nm2.160.0002.160.000

C phiuTon b c phiu c php pht hnh v ang lu hnh l c phiu ph thng. Mnh gi c phiu ang lu hnh: 10.000 VND/c phiu.

Vic chuyn i ny to iu kin rt thun li cho s tn ti v pht trin ca cng ty, nhng quyt nh s c a ra nhanh chng hn, s tn dng c nhng c hi m khng phi lc no cng c. Vi hnh thc s hu ny ngi lao ng s l ch, s gn cht quyn li v ngha v i vi cng ty, h c trch nhim hn trong qu trnh s dng vn, lm ng vn quay vng nhanh hn, hiu qu hn. V Cng ty s nim yt trn th trng chng khon trong nm ti huy ng vn tt hn.

II.2.7.2. Tnh hnh lao ngCng ty hiu rng c th thnh cng ln ngy hm nay cng nh t c k vng cho tng lai, yu t con ngi l v cng quan trng. V th cng ty ngy cng tn dng nhn ti, tuyn dng ngi c trnh , lun tn tm v cng hin gn b vi cng ty. Qua bng c cu di cho thy sau mt nm c phn ha cng ty i vo n nh v lao ng v khng c thay i nhiu v c cu, s lng tng ln khng ng k v ch yu tng b phn bn hng. V nm 2009 c 310 nhn vin tng hn 1 ngi nm 2008 v tng 2 ngi nm 2007 v tng b phn bn hng cn cc b phn khc khng i, sau t ct gim ln khi c phn ha nm 2006.Di y l c cu ngun lao ng ca cng ty qua 3 nm gn y

Bng II.2.7.2.1. C cu s dng lao ng theo gii tnh, trnh , theo tnh cht cng vic:NmCh tiuv tnhTngGii tnhTrnh Tnh cht cng vic

NamNHCTCPTQLTTSXBHPH

2007S lngngi30722582672018202351108280

T trng%10073.2926.7121.826.515.8665.811.435.8326.7126.06

2008S lngngi30922782692018202351108480

T trng%10073.4626.5422.336.475.8365.3711.3335.6027.1825.89

2009S lngngi31022882702018202351108580

T trng%10073.7926.5422.656.475.8365.3711.3335.6027.5125.89

Chnh lch 2008/2007S lngngi22020000020

T trng%0.650.890.002.990.000.000.000.000.002.440.00

Chnh lch 2009/2008S lngngi11010000010

T trng%0.320.440.001.450.000.000.000.000.001.190.00

Ngun: Phng t chc

Bng II.2.7.2.2. Thu nhp bnh qun ca ngi lao ng

CH TIUVTNm 2007Nm 2008Nm 2009

Doanh thu1000 64,704,26364,128,99778,680,496

Tng qu lng10008,473,2009,084,60010,044,000

S lao ngNgi307309310

Nng sut lao ng1000 210,763207,537253,808

Tin lng bqng/ngi/thng2,300,0002,450,0002,700,000

Chnh sch tin lng v thng : Thu nhp bnh qun u ngi trong cng ty lun c nng cao qua tng nm trn c s, iu kin lao ng c ci thin, nng sut lao ng c nng cao. Tin lng bnh qun cn b nm 2009 t: 2,7 triu/ngi/ thng.

Ngoi tin lng, hng nm cng ty cn trch cc qu tin thng, phc li chi cho ngi lao ng nhn cc ngy l ln trong nm nh quc t lao ng 1/5, quc khnh 2/9 hoc cc ngy Tt dng lch v m lch, sinh nht hay m tang, k nim ngy ci ca nhn vin. Cng ty cn t chc cho ngi lao ng c th tham quan, du lch ngn ngy trong cc dp l nh : 8/3; 1/5 hoc 1/6

V tuyn dng: ty theo v tr c th m cng ty ra nhng tiu chun bt buc ring. Song tt c cc chc danh u phi p ng yu cu c bn nh: trnh chuyn mn, tt nghip ng chuyn ngnh, nng ng, nhit tnh, ham hc hi, c thc sng to. i vi cc v tr quan trng, cc yu cu tuyn dng kh kht khe, vi cc tiu chun kinh nghim cng tc, kh nng phn tch, qun l v trnh ngoi ng, tin hc

V cng tc o to, ngoi vic tuyn dng cc lc lng lao ng c o to ti cc trng i hc, Trung hc chuyn nghip th cng tc o to li v nng cao thc cho ngi lao ng cng c cng ty quan tm. T chc cc cuc hp, ngoi kha hng qu cng c t tng cho ngi lao ng sn xut an ton, hiu qu v cht lng. i vi lc lng lao ng gin tip trong cc phng ban, cng ty cng to iu kin cho mi nhn vin c iu kin nng cao trnh bng cc lp o to ngn hn nh cc lp qun tr nhn s, qun tr ti chnh, Marketing, vi tnhnhm p ng tt nht nhim v c giao.

V nh mt phn nhng chnh sch ca cng ty gp phn lm cho nhn vin gn b lu di vi cng ty v lm nng sut lao ng tng ln, bnh qun c mt ngi lao ng to ra 253.808 nghn ng doanh thu nm 2009, trong khi ch to ra 207.537 nghn ng doanh thu nm 2008.II.2.7.3. V trang thit b, cng ngh ca cng tyHin ti Cng ty ang hot ng trn mt dy chuyn my mc, cng ngh hin i vi dy chuyn ng chai pet hin i ca c-; dy chuyn ng chai thy tinh hon ton t ng, khp kn, cng sut 9000 chai/h. Ngoi ra Cng ty cn u t xy dng nhiu hng mc cng trnh nh cng ngh my ra chai, n cc tm dit khun cc h thng bm, h thng lm lnh, b cha, dn my tnh i mi, my photocoppy, my in, my Faxphc v nhu cu lm vic, sn xut ca cn b cng nhn vin trong Cng ty. Trong thi gian ny Cng ty ang i vo hon tt dy chuyn sn xut nc khong ng lon vi cng sut 9000lon/h. iu ny chng t Cng ty ang tng bc tip cn vi cng ngh hin i nhm p ng ti a nhu cu ca ngi tiu dng.

II.3. Tnh hnh sn xut sn phm ca cng tyII.3.1. Tnh hnh sn xut

L mt Cng ty hot ng trong lnh vc sn xut, chuyn khai thc v sn xut cc loi nc khong c ngun gc t nhin. Hot ng sn xut l qu trnh to ra sn phm sao cho ph hp vi yu cu ca ngi tiu dng, trnh d tha lng ph t to ra ngun thu nhp cho Cng ty. Chnh v l do trn, trong nhng nm qua Cng ty lun c gng khng ngng, v ht sc ch trng u t my mc thit b m bo cho qu trnh sn xut t hiu qu cao nht.Bng II.3.1. Thng k tnh hnh sn xut 3 nm (2007-2009) ca cng ty

VT: chaiNm 2007Nm 2008Nm 2009chnh lch 2008/2007chnh lch 2009/2008

Gi trT lGi trT l

NK lt c ga24,253,90023,063,50023,539,022-1,190,400-4.91475,5222.06

Lt 46023,845,20022,630,00022,907,100-1,215,200-5.10277,1001.22

PET gaz276,700282,500454,3625,8002.10171,86260.84

Lt 330132,000151,000177,56019,00014.3926,56017.59

NK ngt c ga18,819,16017,585,10015,585,180-1,234,060-6.56-1,999,920-11.37

Ngt 43016,347,20015,868,50013,658,680-478,700-2.93-2,209,820-13.93

Ngt 200778,000605,0001,069,925-173,000-22.24464,92576.85

Ngt 2951,534,360996,600799,515-537,760-35.05-197,085-19.78

PET 1,25159,600115,00057,060-44,600-27.94-57,940-50.38

NK Sumo1,242,1001,285,2003,854,35443,1003.472,569,154199.90

Sumo 200292,800220,00049,795-72,800-24.86-170,205-77.37

Sumo PET842,000993,2003,663,396151,20017.962,670,196268.85

Sumo 295107,30072,000119,947-35,300-32.9047,94766.59

Sumo 30021,21600.0021,216100.00

NK Vikoda5,524,3607,056,9507,591,7991,532,59027.74534,8497.58

Vikoda 1,5lt640,400790,000729,756149,60023.36-60,244-7.63

Vikoda 0,5lt3,859,0004,843,6004,667,232984,60025.51-176,368-3.64

Vikoda0,33lt694,500947,5001,762,590253,00036.43815,09086.03

Vikoda 5lt17,30016,20015,736-1,100-6.36-464-2.86

Bnh 5gallons309,800455,000400,689145,20046.87-54,311-11.94

Bnh 2gallons3,3604,65015,7961,29038.3911,146239.70

Tr xanh 96,000974,23696,000100.00878,236914.83

Tng49,839,52049,086,75051,544,591-752,770-1.512,457,841

Ngun: Phng K hoch v u t

Nhn xt: Qua bng phn tch trn ta thy:Ta thy sn lng sn xut chnh lch qua cc nm, nm 2009 tng hn nm 2008 5.056.028 sn phm tng ng tng 10,3% ch yu tng do:

+ Nc khong Vikoda tng 3.133.036 chai tng ng tng 44,4% v tng loi sn phm nc khong ng chai pet nh 0,33l v ng bnh ln 20l v 50l . Nc khong Sumo cng tng mnh hn nm 2008 l 2.569.154 chai tng ng 199,9 % v tng mnh sn phm sumo ng chai pet v pht trin thm sn phm mi Sumo 300. Nc khong lt c ga tng nhng khng ng k 2,06% v sn xut sn phm nc khong tr xanh mi tng ln 873.236 chai tng ng tng 914,83%.+ Bn cnh th nc khong ngt c ga gim 1.999.920 chai tng ng gim 11,37%.Qua cho ta thy cng ty dn dn a dng ha sn phm nh ci tin mu m, hng v p ng nhu cu ca th trng l hn ch nc khong c ng v nc khong c thm nhng hng v t nhin nh tr.II.3.2. Sn lng tiu th

`Theo mc tiu m cng ty a ra cho nm 2009 l sn lng tiu th tng 8% (theo k hoch nm 2008) do cng ty d bo nm 2009 l mt nm c nhiu kh khn do cha qua khi khng hong kinh t. Nhng thc t nm 2009 sn lng tiu th tng trn 12,4%. V t c kt qu ny l do nn kinh t bt u phc hi do cc chnh sch h tr ca nh nc v nn kinh t vn tng trng dng. V sn phm ca cng ty tiu th ch yu th trng ni a nn t chu nh hng ca suy thoi ton cu v y l sn phm thit yu nn cu t b co gin.

Mt khc nh cng tc tp trung nh hng th trng, xy dng chin lc v nhiu chng trnh pht trin tiu th cc loi sn phm ng chai pet gp phn tng cao doanh s tiu th, gim ri ro tht thot v bao b. Sn lng tiu th sn phm bnh 5 galong tng 17,86% v cc sn phm ng chai pet khc u tng t 18%-30% so vi cng k nm trc, nu bnh qun mi thng nm 2008 ch tiu th 28.000 bnh 5 galong v trn di 28.000 thng sn phm chai pet cc loi th sang nm 2009 con s tiu th tng ln 33.000 bnh 5 galong v trn 45.000 thng sn phm chai pet cc loi. V sn phm Vikoda loi 0,33l tng 765.811chai v sn phm mi nh tr xanh, sumo 300 tng ln. Bn cnh cng c s st gim ng k ca nc khong ngt 430ml.

Nhng nhn chung nm 2009 sn lng tiu th tng hn v cho thy cng ty lm n hiu qu v khc phc phn no kh khn v vic tiu th sn phm ca nm 2008. V dng sn phm tiu th ch yu v nhiu nht ca cng ty vn l nc khong lt, nc khong ngt, nc khong Vikoda. Di y l bng sn lng tiu th ca cng ty qua 3 nm

Bng II.3.2. Tnh hnh sn lng tiu th qua cc nm 2007_2009

Sn phmNm 2007Nm 2008Nm 2009Chnh lch 2008/2007Chnh lch 2009/2008

Gi tr%Gi tr%

NK lt c ga22,426,64022,877,29423,261,742450,65417.11384,44848.81

Lt 43022,038,18022,453,43022,728,368415,2501.88274,9381.22

PET gaz249,500281,654366,15032,15412.8984,49630.00

Lt 330138,960142,210167,2243,2502.3425,01417.59

NK ngt c ga17,119,33517,269,45215,277,176150,1171.53-1,992,276-7.24

Ngt 43014,884,28015,511,65413,351,528627,3744.22-2,160,126-13.93

Ngt 200748,432572,8881,013,136-175,544-23.45440,24876.85

Ngt 2951,400,8721,060,516850,791-340,356-24.30-209,725-19.78

PET 1,2585,751124,39461,72138,64345.06-62,673-50.38

NK sumo1,009,2491,218,0401,403,536208,791-2.26185,496118.23

Sumo 200254,905196,25244,420-58,653-23.01-151,832-77.37

Sumo PET672,072957,3681,235,005285,29642.45277,63729.00

Sumo 29582,27264,420107,319-17,852-21.7042,89966.59

Sumo 30016,79216,792100.00

NK Vikoda4,863,6026,268,2966,810,3201,687,049109.54542,02471.89

Vikoda 1,5lt583,271704,654650,918121,38320.81-53,736-7.63

Vikoda 0,5lt3,388,2504,657,8624,488,2571,269,61237.47-169,605-3.64

Vikoda 0,33lt594,390890,2161,656,027295,82649.77765,81186.03

Vikoda 5lt15,33615,56415,1182281.49-446-2.87

Bnh 2gallon279,787421,693371,358141,90650.72-50,335-11.94

Bnh 5gallon2,56828,00033,00025,432990.345,00017.86

Tr xanh75,984771,10875,984100.00695,124914.83

Tng sn lng quy lt27,969,86227,419,16230,819,138-550,700-1.973,399,97612.40

Ngun: Phng tiu th

II.3.3. Tnh hnh tiu th nc khong theo tng th trngBng III.3.3: Tnh hnh doanh thu tiu th theo tng th trng ca cng ty qua 3 nm 2007-2009

VT: 1000

Th trngCh tiuMin BcBc Min TrungNam Min TrungTy NguynMin NamTng

Nm 2007Gi tr361,0031,202,47353,665,27111,093,9804,139,60170,462,328

(%)0.511.7176.1615.745.87100.00

Nm 2008Gi tr339,9321,218,70653,148,3569,132,1503,055,85366,894,997

(%)0.511.8279.4513.654.57100.00

Nm 2009Gi tr428,7221,747,25963,623,58011,989,6004,367,12082,156,281

(%)0.522.1377.4414.595.32100.00

Chnh lch 2008/2007Gi tr-21,07116,233-516,915-1,961,830-1,083,748-3,567,331

T l(%)-5.841.35-0.96-17.68-26.18-5.06

Chnh lch 2009/2008Gi tr88,790528,55310,475,2252,857,4501,311,26715,261,284

T l(%)26.1243.3719.7131.2942.9122.81

Ngun: Phng tiu th

Nhn xt: Doanh thu tiu th Cng ty C phn nc khong Khnh Ha ch yu th trng trong nc. Nhng nm trc mc d c xut khu sang Campuchia, Lo nhng khng kh thi nn nhng nm gn y tp trung ch yu trong nc. V th trng ch yu ca Cng ty l th trng Min Trung v Ty Nguyn, th trng lun chim t trng nh nht l th trng Min Bc.

Qua bng trn cho thy doanh thu nm 2008 gim 3.567.331 nghn ng tng ng gim 5,06% tt c cc th trng v gim nhiu nht th trng Min Nam 26,18 % v y l th trng m nc tr xanh Oo ra i v chim lnh th trng, tip theo l Ty Nguyn gim 17,68% do tin n sn phm ca cng ty sn xut trn dy chuyn lc hu, khng m bo hm lng khong mong mun v khng hong kinh t lm cho c ph gim gi v thu nhp ca ngi dn gim, nh hng n nhu cu v s ng ph khng kp thi ca nhn vin th trng y.

Nm 2009 do cng ty c nhng chnh sch ng ph kp thi v sn phm nc thay th ca i th b vn nn doanh thu tiu th tng ln mt cch ng k tng 15.261.284 nghn ng, tng gn 22,81% so vi nm 2008. Hu ht th trng u tng v tng r rt nht l th trng Bc Min Trung tng 43,37% do cc tnh Ngh An, Qung tr lm n hiu qu v tng ln mt cch ng k nhng vn chim t trng thp. Cng ty khi phc li th trng Ty Nguyn nn tng 31,29% v m rng pht trin cc tnh Min Nam nn tng 42,91%. Qua cho thy mng li tiu th mnh nht l Nam Min Trung v Ty Nguyn c bit l cc tnh: Khnh Ha, Daklak, Nng.

Nm 2007

Nm 2008

Nm 2009

Qua bng phn tch iu tra v th phn sn phm ca Cng ty nm 2005 do bo Si gn tip th thc hin th th phn ca Cng ty so vi ngnh l 5,5% chim mt v tr rt nh v nm nay th phn tng ln khong 9 % theo khng nh ca phng Marketing, cho thy Cng ty lm n hiu qu hn vo nm 2009 tuy nhin th phn cng tng i nh v th phn Nam Min Trung (th trng trng im) ca cng ty chim khong 33,2% so vi ngnh. V th cng ty nn c chnh sch phn phi tt hn th trng trng im v cc th trng ln cn.

II.3.4. Phn tch khi qut v ti sn, ngun vn ca cng ty nm 2009:

Phn tch khi qut v ti sn nhm: nh gi nng lc kinh t thc s ca ti sn cng ty hin ti. nh gi tnh hp l ca nhng chuyn bin v gi tr, c cu ti sn.Bng II.3.4.1.: Phn tch tnh hnh ti sn ca cng ty nm 2009

VT: 1000

Ch tiuu nmCui nmChnh lch

S tinT trngS tinT trngS tinT trng

TSL v u t ngn hn15,508,73233.0225,967,05849.5910,458,32616.57

1.Tin6,833,43644.0618,391,70570.8311,558,26926.77

2. u t ngn hn00.0000.0000.00

3. Cc khon phi thu3,263,23821.043,405,51613.11142,278-7.93

4. Hng tn kho4,633,22229.873,513,51513.53-1,119,707-16.34

5.Ti sn lu ng khc.778,8365.02656,3222.53-122,514-2.49

B.TSC v u t di hn.31,454,97766.9826,398,25250.41-5,056,725-16.57

1. Ti sn c nh.14,952,01647.5313,277,07350.30-1,674,9432.76

2. Cc khon u t di hn.00.0000.0000.00

3. Chi ph XBCB.00.0000.0000.00

4.Ti sndi hn khc.16,502,96152.4713,121,17849.70-3,381,783-2.76

Tng cng Ti sn46,963,709100.0052,365,310100.005,401,6010.00

Ngun phng ti chnh k ton

Nhn xt:

Tng gi tr ti sn tng ln 5.401.601 nghn ng iu ny chng t quy m sn xut kinh doanh, quy m v vn tng ln. Trong :

_ TSL & TNH tng 10.458.326 nghn ng; t trng tng 16,57% l do:

Vn bng tin ca doanh nghip tng 11.558.269 nghn ng, t trng tng 26,77% l do tin gi ngn hng tng 4,2 t ng (vic gia tng ny lm li tin gi tng ln) v cc khon tng ng tin tng 7,1 t ng(kh nng thanh ton tc thi ca doanh nghip c thun li.

u t ti chnh ngn hn doanh nghip cha c tham gia nn khng nh hng n ti sn.

Cc khon phi thu khch hng tng 142.278 nghn ng nhng t trng gim 7,93% chng t doanh nghip tch cc thu hi cc khon n phi thu, gim bt lng vn ng trong khu thanh ton.

Hng tn kho gim 1.119.707 nghn ng, t trng gim 16,34% cho thy cng ty lm tt cng tc d bo v k hoch hng ha lu kho s lng nguyn vt liu v thnh phm gim. y l hin tng tt chng t hng ha ca cng ty c ngi tiu dng chp nhn nhiu v kh nng xc tin, cht lng cao.

Ti sn lu ng khc gim 122.514 nghn ng, t trng gim 2,49% ch yu do chi ph tr trc ngn hn gim y l biu hin tt.

TSC & TDH

T sut u t u nm l 66,98%, cui nm 50,41% do t sut u t gim 16,57% iu ny chng t tc tng ca TSC tng chm hn tc tng ti sn lu ng. Ti sn c nh v u t di hn gim 5.056.725 nghn ng, t trng gim 16,57%. Nguyn nhn dn n tnh hnh ny l:

Do ti sn c nh gim 1.674.943 nghn ng, t trng gim 2,76% iu ny chng t qui m sn xut khng tng, nm nay doanh nghip t ch trng xy dng c s vt cht k thut. Cng ty cha u t bt ng sn di hn v u t ti chnh di hn. Ti sn di hn khc ca cng ty gim 3.381.783 nghn ng, t trng gim 2,76%

Phn tch khi qut v ngun vn

Phn tch khi qut v ngun vn nhm:

nh gi tnh hp l v hp php ngun vn ca cng ty.

nh gi kh nng t ch ti chnh ca cng ty

Bng II.3.4.2. Phn tch tnh hnh ngun vn ca cng ty nm 2009

VT: ng

Ch tiuu nmCui nmChnh lch

S tinT trngS tinT trngS tinT trng

A. N phi tr23,272,72149.5526,602,86750.803,330,1461.25

I. N ngn hn14,699,12663.1618,102,40168.053,403,2744.89

II. N di hn8,573,59536.848,500,46731.95-73,128-4.89

B. Ngun vn ch s hu23,690,98850.4525,762,44249.202,071,455-1.25

I.Ngun vn- qu23,107,29997.5425,028,39497.151,921,095-0.39

II. Ngun vn kinh ph583,6892.46734,0482.85150,3590.39

Tng ngun vn46,963,709100.0052,365,310100.005,401,6010.00

Ngun phng ti chnh_k ton.Nhn xt: Ngun vn ca doanh nghip tng 5.401.601 nghn ng tng 11,5% chng t kh nng huy ng vn ca doanh nghip tt hn nguyn nhn l do: Do n phi tr tng 3.330.146 nghn ng, t trng tng 1,25%. y l biu hin chng t kh nng chim dng vn ca cng ty so vi cng ty khc tt v ch yu tng do n ngn hn tng 3.403.274 nghn ng tng ng 4,89% do phi tr ngi bn v nguyn vt liu v n di hn th gim 73.128 nghn ng t trng gim 4,89%.

Do ngun vn ch s hu tng 2.071.455 nghn ng v nhng t sut u t gim 1,25% y l biu hin tnh t ch v ti chnh ca cng ty cha c nng cao hn, nhng cng ty hon ton ch ng trong hot ng ca mnh, cc hat ng kinh doanh ca cng ty c hiu qu. Ngun vn ch s hu bin ng do cc yu t sau:

+ Do ngun vn qu tng ln 1.921.095 nghn ng, t trng tng 8,31%.

+ Do ngun vn kinh ph tng 150.359 nghn ng, t l tng 25,76%.

N phi tr tng trong khi tng ngun vn tng v vn ch s hu tng ln l biu hin khng tt lm v tnh hnh ti chnh ca cng ty. Ngun vn ca cng ty tng gn gp i nhng ch yu l do vay n, chim dng vn nn cha ch ng trong ngun vn tt.II.3.5. Li nhun v T sut li nhun

Bng II.3.5: T sut li nhun trn doanh thu, vn ch s hu, tng ti sn v trn chi ph ca cng ty

VT: 1000

Ch tiuNm 2007Nm 2008Nm 2009Chnh lch 2008/2007Chnh lch 2009/2008

Gi trT lGi trT l

1. Tng doanh thu65,826,25265,519,56779,796,393-306,685-0.4714,276,82621.79

DTBH & CCDV64,704,26364,128,99778,680,496-575,266-0.8914,551,49922.69

DT hot ng TC275,011975,291652,264700,280254.64-323,027-33.12

Thu nhp khc 846,978415,279463,633-431,699-50.9748,35411.64

2. Chi ph HSXKD58,166,30259,476,87773,068,5271,310,5752.2513,591,65022.85

GVHB38,758,17640,787,76752,432,2972,029,5905.2411,644,53028.55

CPBH12,003,53312,108,40814,202,570104,8750.872,094,16217.30

CPQLDN5,541,8674,776,0715,219,319-765,796-13.82443,2479.28

CPTC1,658,2401,768,9421,129,897110,7016.68-639,045-36.13

CP khc204,48535,69084,445-168,795-82.5548,755136.61

3.Tng ti sn bnh qun54,059,11550,084,95449,664,509-3,974,160-7.35-420,445-0.84

4. Vn ch s hu bnh qun18,000,00019,800,00021,600,0001,800,00010.001,800,0009.09

5. Li nhun sau thu5,515,1645,438,4215,933,193-76,743-1.39494,7729.10

6. T sut LN/ DT(6)=(5)/(1)8.388.307.44-0.08-0.93-0.87-10.42

7. T sut LN/ CP(7)=(5)/(2)9.489.148.12-0.34-3.56-1.02-11.20

8. T sut LN/TS(8)=(5)/(3)10.2010.8611.950.666.431.0910.02

9. T sut LN/ VCSH (9) = (5) / (4)30.6427.4727.47-3.17-10.360.000.00

Ngun: Phng k ton

Nhn xt: T sut sinh li trn doanh thu

Qua bng trn ta thy doanh thu v li nhun sau thu tng mnh nm 2009 v nm 2008 gim v b nh hng ca chnh sch v mt phn khng hong kinh t, nhng lng gim khng ln doanh thu gim 306.685 nghn ng v li nhun sau thu gim hn nm 2007 l 76.743nghn ng tng ng gim 1,39%. T sut li nhun trn doanh thu nm 2008 gim 0,08% so vi nm 2007, v cao hn nm 2009 l 0,87 %. Chng t l nm 2009 c trong 100 ng doanh thu v thu nhp khc thu c t hot ng kinh doanh ca cng ty th c 7,44 ng li nhun sau thu. Ch tiu ny gim u qua cc nm cho thy hiu qu hot ng ca doanh nghip cng gim v cng ty nn coi li cc khon chi ph m mnh b ra v nn c k hoch, chnh sch lm gim chi ph mc li nhun c tng ln. T sut li nhun trn chi ph

T sut li nhun trn chi ph gim u qua cc nm do chi ph hot ng sn xut kinh doanh tng qua cc nm v nm 2009 chi ph tng ln r rt nht l do cng ty m rng lnh vc kinh doanh, u t my mc thit b sn xut v n ca khch hng t nm trc lm gi vn hng bn tng ln nn chi ph nm 2009 tng hn nm 2008 l 13.591.650 nghn ng tng ng tng 22,85%. Nm 2009 c 100 ng chi ph b ra th thu c 8,12 ng li nhun sau thu v gim hn so vi cc nm trc cho thy cng ty lm n hiu qu cha cao.

T sut li nhun trn tng ti sn

Trong bng phn tch sau ta thy bnh qun c 100 ng ti sn a vo hot ng sn xut kinh doanh th thu c 11,95 ng li nhun sau thu nm 2009 v 10,86 ng li nhun trong nm 2008. T sut li nhun trn tng ti sn tng qua cc nm do tng ti sn gim qua cc nm v li nhun li tng qua cc nm. V cho thy cng ty s dng vn c hiu qu.

T sut sinh li trn tng vn ch s hu

T sut li nhun trn vn nm 2007 l 30,64% v nm 2008 v nm 2009 l 24,47% .Cho thy bnh qun c 100 ng vn ch s hu a vo hot ng sn xut kinh doanh th thu c 24,47 ng li nhun sau thu nm 2009 v gim so vi nm 2007 v khng thay i so vi nm 2007. Cho thy cng ty cha pht huy hiu qu vn ch s hu trong nhng nm gn y. Qua phn tch ta thy cc ch tiu v kh nng sinh li u c xu hng gim v chng li cho thy doanh nghip lm n hiu qu khng cao v cho thy du hiu ti chnh ang dn xu i. Do nhng nm nay l thi k lm pht v khng hong kinh t ton cu nn tt c cc doanh nghip u b nh hng d t hay nhiu mc d ngnh gii kht khng b nh hng nhng i vi cng ty th vn b nh hng.II.3.6. Vng quay tng vn

Bng II.3.6: Vng lun chuyn Ti sn, VL v hiu qu s dng vn ca cng ty qua 3 nm 2007-2009

Ch tiuVTNmChnh lch 2008/2007Chnh lch 2009/2008

200720082009Gi tr (+/-)T l (%)Gi tr (+/-)T l (%)

1. Doanh thu thun Nghn ng64,704,26364,128,99778,680,496-575,266-0.8914,551,49922.69

2. Tng ti sn bqNghn ng54,059,11550,084,95449,664,509-3,974,160-7.35-420,445-0.84

3. Vn c nh bqNghn ng17,136,52015,921,60414,114,544-1,214,916-7.09-1,807,060-11.35

4.Vn lu ng bqNghn ng20,479,79917,503,80920,737,895-2,975,990-14.533,234,08618.48

5. Li nhun sau thuNghn ng5,515,1645,438,4215,933,193-76,743-1.39494,7729.10

6.S vng quay ti sn (6) = (1) / (2)vng1.201.281.580.086.980.3023.73

7. Hiu sut s dng VC(7)=(1)/(3)3.784.035.570.256.671.5538.40

8.Hiu qu s dng VC(8)=(5)/(3)0.320.340.420.026.130.0823.07

9.S vng quay VL (9)=(1)/(4)vng3.163.663.790.5015.960.133.56

10.S ngy ca mt vng quay VL(10)=360/(9)ngy1149895-16-13.76-3-3.44

11.H s m nhim VL(11)=(4)/(1)ln0.320.270.26-0.04-13.76-0.01-3.44

12.Hiu qu s dng VL(12)=(5)/(4)0.270.310.290.0415.37-0.02-7.92

Ngun: Phng ti chnh k ton

Nhn xt: Hiu sut s dng tng ti sn:

+ Nm 2007 S vng quay ti sn 1,2 vng ln hn 1 l c hiu qu v cho thy bnh qun 1 ng ti sn a vo sn xut kinh doanh to ra c 1,3 ng doanh thu.

+ Nm 2008 s vng quay ti sn l 1,28 vng tng hn nm 2007 l 0,08 vng tng ng tng 6,98% v bnh qun 1 ng ti sn a vo sn xut kinh doanh thu li 1,28 ng doanh thu.Mc d nm nay l nm khng hong ti chnh ton cu nhng doanh nghip khng b nh hng m tng nhng tng khng ng k.+ Nm 2009 s vng quay ti sn l 1,58 vng cao hn nm 2008 l 0,3 vng tng ng 23,73% v cao hn c nm 2007, cho thy cng ty lm n hiu qu hn, bnh qun mt ng ti sn a vo sn xut kinh doanh nm 2009 thu li 1,58 ng doanh thu.

Nhn chung ti sn em vo sn xut kinh doanh ca cng ty ngy cng c hiu qu nhng cn pht huy hn na s vng lun chuyn cng cao v cng cao cng ni ln kh nng a ti sn ca cng ty vo sn xut cng tt.

Hiu sut, hiu qu s dng vn c nh

+ Nm 2007 hiu sut s dng vn c nh l 3,78 vng tc l bnh qun 1 ng vn c nh a vo sn xut kinh doanh th thu c 3,78 ng doanh thu v thu c 0,32 ng li nhun sau thu.

+ Nm 2008 hiu sut s dng vn c nh l 4,03 tc l bnh qun 1 ng vn c nh a vo sn xut kinh doanh th thu c 4,03 ng doanh thu cao hn nm 2007 l 0,25 ng do doanh thu thun tng ln v vn c nh gim. Hiu qu s dng vn cng tng hn nm 2007 tc l bnh qun 1 ng vn c nh a vo sn xut kinh doanh th thu c 0,34 ng li nhun sau thu.

+ Nm 2009 hiu sut s dng vn c nh l 5,57 tng hn nm 2008 l 1,55 do doanh thu thun tng ln 14.551.499 nghn ng tng ng tng 22,69% v chi ph cng gim theo nghn ng tng ng tng 22,69 %. V hiu qu s dng vn c nh cao hn hai nm trc do li nhun sau thu tng ln, bnh qun 1 ng vn c nh b ra thu c 0,42 ng li nhun sau thu.

Nhn chung hiu sut v hiu qu s dng vn c nh tng u qua cc nm v tng nhiu hn vo nm 2009 sau khi b st gim doanh thu vo nm 2008 doanh nhip bt u vt ln cng vi s tng trng ca ngnh v nn kinh t. Lun chuyn vn lu ng

_ S vng quay vn lu ng: Qua bng phn tch trn ta thy s vng lun chuyn vn lu ng c xu hng tng qua cc nm. iu ny cho thy hiu qu thu li cao hn bnh qun 1 ng vn lu ng a vo sn xut kinh doanh trong nm 2007 l 3,16 ng doanh thu v nm 2008 tng ln 3,66 ng nhng nm 2009 tng 3,79 ng doanh thu. Mc d vn lu ng nm 2008 gim hn nm 2007 l 2.975.990 nghn ng tng ng gim l 14,53 % v doanh thu thun cng gim 575.266 nghn ng tng ng gim 0,89% v tc gim ca doanh thu thp hn tc gim ca vn lu ng nn s vng quay vn tng. Nm 2009 VL tng hn nm 2008 l 3.234.086 nghn ng tng ng tng 18,48% v doanh thu cng tng.

_ K lun chuyn vn lu ng: S vng lun chuyn VL tng lm cho s ngy ca mt vng quay gim xung l iu hin nhin. S ngy ca mt k lun chuyn gim qua cc nm cho thy tc lun chyn vn nhanh hn nm 2007 phi mt 114 ngy cho mt k lun chuyn v nm 2009 ch cn 95 ngy nhng con s vn cn cao v th cng ty cn lm tt hn na k hoch tn kho vng quay ca vn lu ng gim cng ty lm n hiu qu hn na._ H s m nhim v hiu qu s dng vn lu ng:

Qua bng phn tch ta thy h s m nhim VL gim qua cc nm cho thy cng ty lm n cng tt nhng hiu qu s dng vn tng gim qua cc nm. Nm 2008 hiu qu s dng vn cao nht trong 3 nm l 0,31 tc l bnh qun mt ng vn lu ng a vo sn xut kinh doanh th thu c 0,31 ng li nhun sau thu v cho thy cng ty s dng tit kim ngun vn lu ng mc d li nhun nm 2008 thp nht nhng t l gim ca VL gim nhanh hn. Vic s dng VL hp l biu hin tc lun chuyn VL, tc lun chuyn VL nhanh hay chm ni ln hiu sut s dng VL cao hay thp. Nhng nhn chung vic s dng VL ca cng ty tng i tt do sn lng tiu th cng nh li nhun tng nhng tng khng ng k, do cng ty cn phi c chnh sch cng nh phng php u t hp l hn na.II.3.7. Vng quay hng tn kho

Bng II.3.7: Vng quay hng tn kho v k lun chuyn hng tn kho ca cng ty nm 2007_2009

Ch tiuVTNmChnh lch 2008/2007Chnh lch 2009/2008

200720082009Gi tr (+/-)T l (%)Gi tr (+/-)T l (%)

1.Gi vn hng bn Nghn ng38,758,17640,787,76752,432,2972,029,5905.2411,644,53028.55

2. Hng tn kho bq (2)=((3)+(4))/2Nghn ng3,672,7514,353,8514,073,369681,10018.54-280,483-6.44

3.Tn kho u k Nghn ng3,271,0214,074,4804,633,222803,45924.56558,74213.71

4. Tn kho CKNghn ng4,074,4804,633,2223,513,515558,74213.71-1,119,707-24.17

5.S vng quay HTK (5)=(1)/(2)vng10.559.3712.87-1.18-11.233.5037.40

6.K lun chuyn HTK(6)=360/5ngy/vng343828412.65-10-27.22

Ngun: Phng ti chnh_k ton.

Nhn xt : Qua bng phn tch ta thy

+ Nm 2007 s vng quay hng tn kho l 10,55 vng cho bit bnh qun nm 2007 c gn 10,55 ln nhp xut hng ha vi khong cch gia cc ln l 34 ngy.

+ Nm 2008 s vng quay hng tn kho gim xung cn c 9,37 vng gim hn so vi nm 2007 l 11,23%, cho thy bnh qun trong nm c 9,37 ln nhp xut hng ha v khong cch gia cc ln l 38 ngy tng hn 4 ngy so vi nm 2007, l do s st gim nhu cu ca th trng Ty nguyn gim xung ng k do h ly t nh hng ca khng hong kinh t v s cnh tranh mnh m ca cc loi nc gii kht v s ra i ca tr xanh 0 v nc khong Sana lm cho nhu cu tiu dng v nc khong ca ngi dn gim xung.

+ Nm 2009 s vng quay tng ln mt cch vt bc l 12,87 vng cao hn 2 nm trc v cho thy bnh qun trong nm 2009 c 12,87 ln nhp xut hng ha v khong cch gia cc ln l 28 ngy gim hn 10 ngy/vng so vi nm 2008. Cho thy cng ty lm n hiu qu hn do a ra mt s chnh sch v k hoch vt qua kh khn.

Qua trn ta thy cuc khng hong din ra doanh nghip no cng nh hng d t hay nhiu v nm 2009 nn kinh t c du hiu phc hi th cng ty cng lm n hiu qu hn v c k hoch qun tr hng tn kho tt hn.II.4.7. Tnh hnh thc hin ngha v i vi nh nc

Sau y l tnh hnh thc hin ngha v np thu i vi nh nc ca cng ty nm 2009:

S u nmS phi np trong nmS nptrong nmS cui nm

Thu gi tr gia tng hng bn ni a93.789.799 4.239.471.528 4.025.775.025 307.486.302

Thu thu nhp doanh nghip 118.749.291 794.672.806 561.049.508 352.372.589

Thu thu nhp c nhn3.368.871 38.370.235 21.337.785 20.401.321

Thu ti nguyn15.488.000 278.232.000 273.328.000 20.392.000

Tin thu t- 205.772.800 205.772.800 -

Thu mn bi- 8.000.000 8.000.000 -

Ph bo v mi trng3.872.00069.558.000 68.332.0005.098.000

Cng 235.267.9615.634.077.369 5.163.595.118705.750.212

Qua bng phn tch trn cho thy cng ty hon thnh 91,65% so vi k hoch. Cho thy cng ty thc hin tt ngha v i vi nh nc v lm n mng li hiu qu i vi nh nc v x hi.

Qua tt c phn tch trn th cho thy Cng ty c phn nc khong Khnh Ha c nn ti chnh lnh mnh v quy m n nh t thay i qua cc nm. Tuy nhin, ngnh gii kht c nh gi l ngnh khng b nh hng bi s khng hong kinh t m cn tng trng nhanh v mnh. Nhng i vi Cng ty c phn nc khong Khnh Ha th b nh hng tng i vo nm 2008 l do nhng nguyn nhn no? V chng ta cng nhau xem xt trong h thng phn phi c s nh hng nh th no. Nhng trc khi n vi h thng phn phi ca Cng ty th chng ta s xem xt.Thc trng h thng phn phi hin nay

Trong mi trng kinh doanh hin i, c c mt h thng phn phi mnh v rng khp lun l li th ln ca doanh nghip trong cnh tranh. Do vy cuc chin ginh knh phn phi lun din ra si ng gia cc doanh nghip, c bit l khi c s tham gia ca cc i th n t nc ngoi vi tim lc mnh hn. c nh gi l mt th trng y tim nng, c tc tng trng ca cc knh phn phi hin i hng nm khong 15%-20%, Vit Nam ngy cng thu ht nhiu doanh nghip nc ngoi. Vi tim lc mnh, nhiu kinh nghim cc doanh nghip ny tm nhiu cch thc nhanh chng m rng v pht trin h thng phn phi. Khng ch nhanh chng m rng kinh doanh v tng th phn, cc doanh nghip nc ngoi cn to ra sc p ln i vi cc doanh nghip trong nc. Cc chnh sch u i v linh hot v chit khu, thanh ton, h tr bn hng cng gip cc doanh nghip ny p o sn phm, thng hiu ca cc doanh nghip trong nc. Bn cnh , tm l snh ngoi ca ngi tiu dng trong nc cng l mt yu t khin cc i l, siu th, trung tm mua sm dnh nhiu u tin cho cc thng hiu nc ngoi Hu qu l th phn ca doanh nghip b thu hp, doanh s v li nhun st gim, doanh nghip phi chu nhiu thit hi v ti chnh trong qu trnh u t v pht trin h thng phn phi. Thm ch nu doanh nghip khng tim lc thc y cc knh phn phi hoc khng c nhng chnh sch kp thi th rt d bin mt trn th trng. Bn cnh hin ti h thng phn phi Vit Nam ang chu nhng thch thc chnh l:- Kt cu h tng thng mi cn yu, thiu ng b v thiu lin kt trong h thng. (Thiu qui hoch tng th v khu thng mi, mt cn i cung cu trong mt bng bn l. H thng qun l, h thng cng ngh thng tin lc hu cn phi nng cp kp thi.)

- Phng thc kinh doanh lc hu, t pht v thiu tnh chuyn nghip.- Trnh nhn lc v i ng qun l cn yu khng bt kp vi xu hng ca th gii v tin trnh hi nhp.- Thng tin th trng mang tnh h thng chm, thiu cng khai v minh bch.- S hin din ca cc nh phn phi chuyn nghip nc ngoi khim ca hon ton th trng.

Kh khn l vy, nhng trong cuc cnh tranh gi vng h thng phn phi, ginh th ch ng trn thng trng nhiu doanh nghip trong nc thnh cng. Mt s doanh nghip nghin cu h gi thnh sn phm cng nh a ra cc chnh sch h tr bn hng cho cc i l phn phi. Cc doanh nghip khc khng i u trc tip vi cc i th ngoi m tch cc xy dng v pht trin mt i ng bn hng, tip th trc tip n ngi tiu dng gim ph thuc vo h thng phn phi. Vic m rng th trng ra nhiu vng nng thn vi nhng sn phm ph hp vi ngi tiu dng cng l chnh sch c nhiu doanh nghip p dng.V hin nay cc nh phn phi v bn l trong nc lin minh, lin kt vi nhau chng li cc tp on phn phi nc ngoi.V phn tip theo chng ta hy cng nhau phn tch chnh sch phn phi ca Cng ty C phn nc khong Khnh Ha lm nh th no c th cnh tranh trong th trng hin nay.CHNG III: PHN TCH CHNH SCH PHN PHI CA CNG TY.III.1. Cc nhn t nh hng n h thng phn phi sn phm ca Cng ty:

III.1.1. Nhn t thuc mi trng v m:

a. iu kin t nhin

Nc ta c khong 350 m nc khong ti 21 tnh c tr lng rt ln, c 37 m c khai thc hnh thnh rt nhiu nhn hiu nc khong khc nhau. V nh Thnh l ngun ti nguyn qu gi do thin nhin ban tng cho Khnh Ha, tr lng khai thc hng nm c th t 500m3/ ngy m gip cng ty c th m rng ti a cng sut khai thc nn c th p ng nhu cu ca ngi tiu dng. V c nh gi l nc khong c cht lng cao theo ti liu ng HS.Fontaine phn tch nn y l th mnh ca cng ty cnh tranh vi cc sn phm khc v cht lng. Ngoi ra nh Thnh nm Din khnh c giao thng thun li cho vic phn phi i khp ni. Cng ty nn tn dng li th cnh tranh ny trong chnh sch phn phi.b. Mi trng vn ha x hi:

Trnh dn c c bit c tc ng n hot ng kinh doanh ca Cng ty ni ring cng nh nn kinh t ni chung. Trnh dn tr c nh hng ln n nhu cu, cch thc v thi quen tiu th sn phm m nc l mt trong nhng nhu cu cp thit ca cuc sng nn c rt nhiu ngun p ng. Khi trnh nng ln th ngi dn h s la chn sn phm tt cho sc khe v bo v mi trng.

Mt vn cng c ch trong vic qun l c hiu qu l vn v gii tnh. Mi gii c nhu cu v vt cht v tinh thn khc nhau, chnh v vy mi th trng Cng ty phi tm hiu k v gii tnh c nhng chnh sch v sn phm v bn hng hp l. Cn i vi lc lng lao ng trong Cng ty th cn c nhng chnh sch v ngh ngi v lao ng hp l thc y h lm vic v cng hin ht mnh cho Cng ty.

S i mi v dn s gia cc vng s lm thay i mt tiu th cc khu vc khc nhau, v vy h thng phn phi tng th trng s khc nhau. Mc d kinh doanh sn phm thit yu nhng Cng ty cng cn nghin cu v tui, trnh gio dc ca dn c, v nhng yu t ny s hnh thnh nn nhng nhm tiu dng khc nhau v nhu cu, v quan im, v thi thnh ph ln ( Nha Trang, Tp HCM, Nng) th sn phm nc khong Vikoda th c a chung hn cc tnh, th trng Ty nguyn v th chnh sch phn phi sn phm ca cng ty cn quan tm hn na. c bit, ngi tiu dng s yu cu nhiu hn v thng tin v dch v t tt c cc thnh vin ca knh. Nh l h s mun bit nhiu hn v cht lng sn phm, k thut, cc dch v sau bn hng Cng ty cn c c nhng thng tin v vn ny v n gip cho Cng ty, c bit l nhng ngi lnh o Cng ty c nhn thc v mi trng vn ha x hi nh hng n knh phn phi khi cc knh hot ng cc nn vn ha khc nhau. T Cng ty mi c th m rng cc knh phn phi ra nhng mi trng mi v l c.

b. Mi trng kinh t:

T l tng trng kinh t:

T l tng trng kinh t ca Vit Nam nm 2009 l 5,32%, c s tng trng dng, c du hiu dn phc hi v vt qua cn khng hong kinh t th gii. V theo d bo ca WB ngy 3/6/2010 th Vit Nam c mc tng trng 7% nn nm nay Vit Nam s c mt nm tng i thnh cng. Ch s tiu dng CPI tng ln cho thy nhu cu tiu th tng ln. y l iu kin thun li cho Cng ty trong vic pht trin sn xut kinh doanh v m rng th trng tiu th thng qua mng li phn phi ca mnh. Mc d sn phm nc khng b nh hng nhiu v t b nh hng v cu nhng khi kinh t phc hi tr li th s c nhiu cng ty nhy vo th trng v cng ty nn a dng ha sn phm p ng nhu cu ca tng th trng hp l v hiu qu.

Li sut:

Trc tnh hnh lm pht v khng hong kinh t, nm 2009 nh nc c gi h tr li xut 4% v chnh sch min, gim, gin thu cho doanh nghip v nm 2010 do tnh hnh bi chi ngn snh nh nc nn nh nc khng cn h tr li sut na m li sut c t do v mc li sut c bn nm 2010 l 8%. Cho thy cng ty phi c chnh sch phn phi hiu qu hn na tng sn phm tiu th, s dng tt ng vn vay hn na. Tng cng tiu th cc sn phm chai pet gim thu hi v, bao b, tng nhanh sn xut v gim cc khon n kh i tng vng vn. Lm pht:

Tnh hnh lm pht din ra si ng v bin i lin tc qua cc nm, nm 2007 lm pht nc ta mc phi m nhng nm 2008 khng hong ti chnh ton cu din ra lm cho lm pht gim xung v c nguy c gim pht, nm 2009 lm pht din ra bnh thng mc mt con s. Tuy nhin, theo cc d bo hin nay th nm 2010 lm pht bt u tng tr li, lm nh hng n gi c nguyn vt liu. V vy, Cng ty nn c k hoch thu mua nguyn vt liu v vn chuyn hng ha hp l khng lm tng chi ph v nh hng n sn lng tiu th.c. Mi trng chnh tr - php lut:

S n nh ca mt Quc gia cng nh s nht qun ca th ch chnh tr, php lut c vai tr c bit quan trng i vi s pht trin kinh t ca Quc gia . Nhng quy nh v hn ch ca lut php cng nh hng n thit k knh. B Cng Thng va ban hnh Quyt nh s 2435 ph duyt quy hoch pht trin ngnh bia- ru-nc gii kht n nm 2025. Theo , n nm 2010, ngnh ny s t sn lng 2,5 t lt bia, 80 triu lt ru cng nghip, 2 t lt nc gii kht, kim ngch xut khu 70-80 triu USD. Nh nc khuyn khch cc thnh phn kinh t u t sn xut nc gii kht vi thit b, cng ngh hin i, m bo v sinh an ton thc phm v bo v mi trng. V th Cng ty nn u t nhiu hn na vo trang thit b hin i tng sn lng sn phm sn xut ra v Cng ty nn c chnh sch phn phi tng sn phm, tng th trng cho ph hp, p ng tt nhu cu ngi tiu dng. Bn cnh chnh sch m thng thong cho cc doanh nghip nc ngoi vo u t s tn cng, lm cho vic phn phi s cnh tranh gay gt hn v h c kinh nghim, tim lc ti chnh mnh. V th Cng ty nn c chnh sch phn phi ph hp v hiu qu hn.

d. Cng ngh:

i mi cng ngh l vic quyt nh s sng cn ca bt k Cng ty no ni chung v Cng ty C Phn Nc Khong Khnh Ha ni ring. Nu mun tn ti c trong nn kinh t th trng cnh tranh hin nay, khoa hc k thut pht trin lm cho sn phm a dng v rt ngn vng i sn phm, t c nhiu c hi cho nhng Cng ty ln, c u t cng ngh hin i cho ra nhiu sn phm cao cp phc v nhu cu phong ph ca ngi tiu dng.

Mt khc, do cng ngh pht trin vi thu nhp tng lm cho s cnh tranh v gi chuyn sang cnh tranh v sn phm. N tr thnh nguy c cho nhng Cng ty khng kp thi u t pht trin sn phm. V th cng ty nn u t trang thit b cho kp thi v ph hp c th gi vng v pht trin thng hiu trong thi gian ti.

III.1.2. Nhn t thuc mi trng vi m:

a. Khch hng:

Khch hng l nhng ngi tiu th sn phm, l yu t quyt nh u ra ca Cng ty. Do , trong cng tc xc tin bn hng ca Cng ty cn ch n cng tc thu ht khch hng. Khch hng ca Cng ty l tt c cc thnh phn trong x hi, bao gm cc khch bnh dn, khch thnh th, khch du lch, khch hng l cc t chc, cc c quan, cc trung gian i l, cc nh bn bun, bn l Hin nay i tng khch hng ca Cng ty rt a dng v c im v nhu cu, iu ny i hi Cng ty cn c nhng chnh sch ph hp i vi s thay i nhu cu ca tng i tng khch hng.

b. i th cnh tranh:

Vic phn tch i th cnh tranh l nhm nm bt c im mnh, im yu ca i th t xc nh i sch kinh doanh thch hp nhm to th ng vng mnh trong mi trng kinh doanh si ng hin nay. Nhng v cng ty kinh doanh sn phm thit yu nn c rt nhiu i th cnh tranh v th cng ty khng nn c chy theo i th no c m nn ci tin cht lng sn phm, a dng ha v c chnh sch tip cn khch hng mt cch hp l nht.

i th cnh tranh trc tip vi sn phm ca Cng ty c hn 20 nhn hiu nc khong ng chai khc nhau nh: Vnh Ho, Thch Bch, Chnh Thng, Ph Sen, Lavie, Sana Khnh Ha th trng trng im ca Cng ty ang i mt vi i th cnh tranh nng k l nhn hiu Lavie, Sanna ca Cng ty Yn So Khnh Ha. Mc d nc khong Sanna mi ra i mt nm nhng n c tim lc ti chnh mnh nn n gy ra khng t nh hng n doanh thu tiu th ca cng ty.Bn cnh nhng nhn hiu cng loi sn phm ca Cng ty cn phi cnh tranh vi cc nhn hiu nc lc, nc ung tinh khit nh nhn hiu Aquafina ca Pepsi, Joy ca Coca_cola...ngy cng cnh tranh gay gt, ranh gii gia nc tinh khit v nc khong ang dn b xa b v cng l sn phm khng mi, khng v nn lm tng s lng i th i u trc tip. Th trng v th cng phc tp trong chiu thc cnh tranh v quyt lit hn v mc hn thua. Ngoi ra, sn phm ca Cng ty cn phi cnh tranh vi cc loi nc ung thay th nh cc loi nc ngt, nc p tri cy ca Tribeco, Coca, PepsiV cc c s sn xut kinh doanh nh l, cc c s hng nhi hng km cht lngV li th h thng phn phi ph rng kt hp vi qung b t s lm cho vic cnh tranh, ginh th phn tt hn.III.2. nh gi cng tc thit k v la chn knh phn phi ca cng ty:

III.2.1. Xc nh mc tiu v nhng yu cu bt buc:

Hin ti th trng trng im ca Cng ty l th trng Nam Min Trung v Ty Nguyn, Cng ty ang hng ti gia tng th phn ti th cc th trng min Bc v min Nam. T mc tiu trn, Cng ty nhn nh vai tr quan trng ca h thng phn phi sn phm i vi s pht trin ca Cng ty, ban lnh o Cng ty rt ch trng trong vic thit k v la chn knh phn phi vi k vng c knh phn phi tt s thun tin trong vic tiu th sn phm v p ng nhu cu ca khch hng. V theo chin lc Marketing mix th mun dn u th trng Khnh Ha v Min Trung trong vi nm ti nn Cng ty la chn knh phn phi da trn nhng cn c sau:

Sn phm ca Cng ty l mt loi thc phm, c th l nc ung, bao gm nc ung ng chai, c c chai thy tinh, chai nha v nc ung bnh, chnh v vy vic vn chuyn v bo qun tn kho sn phm phi ht sc cn thn.

Khch hng ca Cng ty l tt c cc i tng t i l n ngi tiu dng cui cng chnh v vy m Cng ty c lng khch hng rt ng o v mang nhiu c im khc nhau.

V qun l knh phn phi thng qua nhn vin th trng v gim st th trng.

Cng ty hot ng trn nguyn tc tun th y v nghim tc cc quy nh ca php lut Vit Nam. III.2.2. Phn tch mc m bo dch v m khch hng mong mun:

Vi nhng c im v sn phm, Cng ty xc nh r khch hng mc tiu ca mnh l tt c cc i tng trong x hi, h c th mua trc tip t Cng ty hay qua cc trung gian.III.2.2.1. nh gi cng tc t chc giao nhn v vn chuyn hng ha:

a. X l n hng:

Vi phng chm gim chi ph n mc ti thiu v lm hi lng khch hng mc ti a, trong cng tc x l n hng ca khch hng Cng ty c s phn chia cng vic mt cch c th cho tng phng ban v rt ngn qui trnh x l n hng. Hin nay qui trnh x l n hng ca Cng ty c thc hin nh sau:

Cng vicThng tin, d liuQuyt nhNgi thc hin quyt nh

Nhn n t hngBn fax, in thoi t i l, nhn vin th trngCp nht thng tin vo phiu nhu cu hngNhn vin bn hng

Xem xt cc thng tinSn phm tn kho, k hoch sn xutC sn phm: thc hin bc tip theo

Cha c sn phm: thng bo li ngy giao hng cho i l

Cng n hin ti: bao b, tin. nh mc cng nTrong nh mc: lp chng t giao hng

Ngoi nh mc: lp phiu xem xt cng n, trnh trng phng

Thng tin ca nhn vin th trng, cam kt ca i lKh nng thu hi cng n c: quyt nh giao hng, ghi v k trn phiu xem xt cng nTrng phng tiu th

Kh nng kh thu hi cng n: chi kin, trnh ph gim c kinh doanh

Thng tin v th trng, i th cnh tranhQuyt nh giao hng hay khng trn c s chin lc pht trin, s cn thit chp nhn ri roPh gim c kinh doanh

Vn bn, phiu xem xt cng n c duyt v ch oLp chng t giao hng khi lnh o duytNhn vin bn hng

Lp chng t giao hngThng bo li cho khch hng cc yu cu cn b sung

S III.2.2.1: Quy trnh x l n hng.

Theo s trn, qui trnh x l n hng ca Cng ty c tm gn li nh sau: Hng ngy nhn vin bn hng nhn n t hng t pha i l hoc nhn vin th trng ca Cng ty cp nht thng tin vo phiu nhu cu mua hng, sau s xem xt tnh hnh sn xut, mc tn kho, k hoch sn xut ca Cng ty v tnh hnh cng n hin ti ca khch hng. Trng phng tiu th s xem xt tnh hnh kh nng thu hi cng n ca khch hng. Ph Gim c kinh doanh s quyt nh vic giao hng. Nhn vin bn hng s lp chng t giao hng cho khch hng v thng bo nhng thng tin cn thit cho khch hng.

i vi mi n t hng vic xem xt cc yu t nh tnh hnh sn xut, mc tn kho, tnh hnh cng n ca khch hngu rt n gin v nhanh chng, chnh v vy qu trnh x l n hng ca khch hng c x l rt nhanh. Do thi gian t khi khch hng yu cu t hng cho ti khi nhn c hng thng c rt ngn li, to uy tn i vi khch hng v lm hi lng khch hng.

b. Hot ng lu kho:

m bo cung cp hng ha y v kp thi cho khch hng, Cng ty ht sc ch n hot ng d tr hng ha vi mc tiu m bo cn i gia mc phc v khch hng v chi ph phn phi.

Vi mt bng rng ln, nm trong khu vc rng ni nn rt thun tin cho vic xy dng h thng kho bi m bo d tr hng ha. Ngoi ra ti cc th trng tiu th, Cng ty u c h thng kho bi.

Tuy nhin Cng ty lun c gng bo m cn i gia khi lng hng tiu th v sn xut ra gim chi ph tn kho xung mc ti thiu.

c. Vn chuyn hng ha:

Hin nay sn phm ca Cng ty ang c mt trn khp c nc v c phn phi qua h thng cc i l, cc ca hng, cc trm phn phi v cc chi nhnh ca Cng ty. Hng ha c chuyn ti cc chi nhnh, cc trm phn phi, cc ca hng tiu th ca Cng ty bng h thng xe ti ca Cng ty. Vic vn chuyn hng ti cc i l cc th trng th Cng ty c th vn chuyn bng xe ca Cng ty, nhng cng c khi xe ca i l n kho ca Cng ty nhn hng, iu ny ty thuc vo hp ng gia Cng ty v i l tiu th. i xe ca Cng ty s chuyn hng t ni sn xut ti cc ca hng, cc chi nhnh, cc trm phn phi ca Cng ty. Chnh s ch ng v cc phng tin vn chuyn m Cng ty lun m bo cung cp y hng ha cho cc a im tiu th v ch ng trong vic tnh cc ph vn chuyn.

Qua qu trnh nghin cu v nhu cu khch hng hay kh nng cung ng ca Cng ty c bng nh gi sau:

Tiu ch nh giM tnh gi

Quy m lTy theo nhu cu, cc knh phn phi cho php khch hng c th mua vi s lng ln, nh khc nhau trong mt t. Kh tt. V a s cc chi nhnh c s cn nh.

Thi gian iKhch hng c th nhn hng trong ngy hoc trong vng 1 n 4 ngy ty theo a im giao hng gn hay xa.Tt. Cng ty c v tr a l tt cho vic vn chuyn.

a im thun tinCng ty c h thng 5 chi nhnh,5 trm phn phi v hn 200 i l to iu kin thun li cho khch hng mua hng v vic Marketing trc tip to iu kin d mua hng.Kh tt.

Sn phm a dngHin nay cng ty ang c h thng sn phm a dng v chng loi. Tt c cc loi sn phm u c mt trong tt c cc cp ca knh phn phiTrung bnh. V a dng khng ni bt nn tn ti, sn xut trong thi gian ngn.

Dch v h trSau khi giao hng cho khch hng, cng ty lun quan tm, ty thuc vo tng i tng khch hng m cng ty c hnh thc h tr hp l, to s thin cm ca khch hng i vi cng ty.Trung bnh. V nhn vin th trng cn t v cha hon ton chuyn nghip.

III.2.3. Xc nh cc phng n knh ch yu:

Cc loi hnh trung gian: Chin lc knh phn phi v cc loi trung gian l doanh nghip s dng knh phn phi trc tip t lc lng bn hng v lc lng trung gian. Lc lng bn hng ca Cng ty: Vic pht trin lc lng nhn vin th trng, nhn vin bn hng trc tip ca Cng ty c phn cng cho cc i din bn hng ph trch nhng a bn tip xc vi tt c nhng khch hng hin ti v tng lai trong khu vc. Hin ti cng ty c s lng nhn vin bn hng trc tip theo bng sau:Bng III.2.3: Bng lc lng bn hng, tip th ca Cng ty tng th trng

Th trngNm 2007Nm 2008Nm 2009Chnh lch 2008/207Chnh lch 2009/2008

Gi trT lGi trT l

Min Bc11100.0000.00

Bc Min Trung33300.0000.00

Nam Min Trung52525200.0000.00

Ty Nguyn14151517.1400.00

Min Nam12131418.3317.69

Tng cng82848522.4411.19

Ngun: Phng tiu th

Lc lng trung gian ca Cng ty: ch yu l cc i l, cc ca hng, ngoi ra cn c cc trm phn phi, cc chi nhnh, nhng nh bn bun, bn l S lng ngi trung gian:

Vi c th ca ngnh nc gii kht l khi lng nhu cu rt ln v cng thun tin cng tt, Cng ty lun c gng sn phm ca mnh c mt nhiu ni, nhiu ca hng. Vi chin lc ny, Cng ty mong mun rng khch hng c th mua c sn phm bt c ni u v bt c khi no khch hng mun. Hin nay hu ht cc th trng u c t 2 i l tr ln khch hng c th d dng tip cn vi sn phm ca cng ty.III.2.4. nh gi cc phng n knh ch yu:

Tiu chun kinh t: Vic la chn phn phi hng ha qua trung gian (i l, nh bn bun, nh bn l) s gip Cng ty gia tng khi lng sn phm tiu th v chi ph b ra t hn so vi vic Cng ty xy dng cc chi nhnh v cc trm phn phi ring v em li li ch nhiu hn v tiu th sn phm. Tiu chun kim sot: Vic thit lp chi nhnh mi khu vc l mt trong nhng cch thc c th thu thp c nhng thng tin chnh xc t th trng, to iu kin thun li cho vic tm hiu thng tin sn phm ca khch hng v v mc tiu lu di ca ban lnh o m s c k hoch qun l tng th trng khc nhau. Nh mc tiu xy dng chi nhnh ti Tp HCM v Lm ng mc d chi ph xy dng chi nhnh ban u cao hn rt nhiu so vi qua trung gian phn phi nhng v lu di th hai th trng ny rt tim nng v s em li li ch ln hn. Tuy nhin, cc chi nhnh ca cng ty vn cha pht huy ht vai tr kim sot, vic cp nht thng tin cn chm do thiu nhn s v nng lc cn km. Tiu chun thch nghi: Vic la chn hnh thc phn phi kt hp gia cc trung gian bn ngoi v lc lng ca Cng ty s gip Cng ty thch nghi c vi nhng bin i khng ngng ca th trng. Nn ngoi 5 chi nhnh 5 th trng th mi th trng u c nhn vin bn hng v nhn vin th trng gip cc ca hng, i l gii thiu sn phm v h tr thng tin cho h.Knh phn phi truyn thng ca cng ty ch yu l knh gin tip thng qua cc i l, cc im bn l v mt phn l knh trc tip ch yu l cc c quan, trng hc, cn-tin, nh hng, khch sn ln, cc im du lch

Cc knh ch yu ca cng ty l: Knh khng cp :

knh cp 0 ny Cng ty bn sn phm trc tip ti ngi tiu dng thng qua h thng ca hng, chi nhnh v trm phn phi ca Cng ty tng khu vc th trng. V cng ty thng bn trc tip th trng Khnh Ha cho cc c quan, trng hc, nh hng, khch snu im: thng tin t cng ty ti khch hng c truyn t y v r rng hn v ngc li nhng phn hi t pha khch hng i vi sn phm ca Cng ty cng c cp nht mt cch kp thi v chnh xc hn.

Nhc im: kh nng phn phi khng bao qut c ton b th trng, chi ph m chi nhnh v ca hng ln, hng ha kh thm nhp c vo tng ngc ngch ca th trng.

Knh cp 3:

Theo knh cp 3 ny th hng ha ca Cng ty c bn thng qua trung gian l cc i l, t cc i l ny hng ha c phn phi ti cc nh bn bun, bn l n tay ngi tiu dng. Thng qua trung gian i l, v tinh l hnh thc c cng ty p dng hu ht cc th trng xa cng ty khng c kh nng nhn hng ti cng ty, v thng qua trm phn phi p dng cho th trng Nha Trang v Tp HCM. Nh vy kt hp vi nhiu hnh thc khc nhau s gip sn phm n tay ngi tiu dng mt cch nhanh chng v th cng ty p dng chnh sch phn phi t, nhng hin nay cng ty ang phi hp cc i l trin khai bn c quyn sn phm cng ty nh th trng Nng cng ty p dng phn phi c quyn thng qua i l c quyn Thanh Hi.u im: hng ha s c giao ti ngi tiu dng cc khu vc khc nhau v c phn phi rng khp nh vo h thng cc nh bn bun v bn l, khi lng tiu th ln. T cc trung gian l ngi bn bun, bn l c th qung b thng hiu ca Cng ty nhng vng xa trung tm.

Nhc im: do hng ha c i qua nhiu tng nc nn nhiu khi thng tin v sn phm n ngi tiu dng b sai lch, khng r rng, ng thi thng tin phn hi t khch hng cng khng cp nht v chnh xc. Hot ng phn phi ca Cng ty theo s sau:S III.2.4: Tng quan h thng phn phi ca Cng ty

Theo s III.2.4 ngi tiu dng cui cng c th mua c sn phm bt k a im no, t cc ca hng, cc chi nhnh, cc trm phn phi ca Cng ty, cc i l, cc nh bn bun, nh bn l. Vi h thng knh phn phi nh trn, hin nay sn phm ca Cng ty ti tay ngi tiu dng khp ni trn ton quc, c nhng vng su vng xa thng hiu nh Thnh Vikoda ang c ngi tiu dng bit ti. Bn cnh , mc d th trng ca Cng ty l rt rng nhng ban qun l Cng ty vn c th qun l c rt tt cc thng tin v th trng, v khch hng, v i th mt cch chnh xc nhng vn khng lng ph chi ph ca Cng ty.

c th thy r hn v hot ng ca h thng phn phi ca Cng ty, ta c th theo di bng s lng cc trung gian ca Cng ty trong 3 nm gn y nh sau:

Bng III.2.4: S lng cc trung gian ca Cng ty qua 3 nm.

Nm

Loi hnhNm 2007Nm 2008Nm 2009Chnh lch

2008/20072009/2008

Chi nhnh55500

Trm 66600

i l2102332462313

Ca hng90100107107

Ngun: Phng tiu thTheo bng trn ta thy: trong s h thng phn phi ca Cng ty, Cng ty s dng mt s lng ln cc ca hng v cc i l bn hng thay v s dng cc chi nhnh v cc trm phn phi ca Cng ty. Mt trong nhng nguyn nhn ca vn ny l do chi ph thit lp chi nhnh v trm phn phi thng kh cao, hn na nhiu th trng th khng cn thit phi m chi nhnh. Chnh v vy, vic s dng cc i l, cc ca hng l cch tt nht a sn phm ti tn tay ngi tiu dng m khng phi tn qu nhiu chi ph. Hin ti c 5 chi nhnh l: Qung Ngi, Ph Yn, k Lk, Lm ng, Thnh ph H Ch Minh. V Khnh Ha l th trng trng im nn h thng phn phi rng khp, tp trung cc trm v ca hng gii thiu sn phm l: Cng ty Din Tn, Vn Ninh, Din Khnh, Cam Ranh, Phng Cu, Vnh Hi. Bn cnh Khnh Ha c hn 1200 im bn l v gn 120 i l chuyn bn s l sn phm ca cng ty chim gn s ca hng i l ca cng ty. S lng cc i l v cc ca hng ngy cng tng, chng t mng li phn phi ca Cng ty ngy cng bao ph th trng trong Ton quc. Ta c th thy th trng tiu th hin nay ca Cng ty qua bn sau:

S III.2.4: Th trng tiu th ca Cng ty.

Nhn vo bn trn ta c th thy rng hin nay sn phm ca Cng ty c mt ti hu ht cc tnh thnh trn c nc t Bc ti Nam. V trn cc tnh, thnh sn phm ch yu c phn phi thng qua h thng cc i l. Cng ty phn chia th trng tiu th ca mnh theo khu vc nh sau:

Th trng Min Bc: Th H Ni Th trng Bc Min Trung: t Ngh An n Qung Tr.

Th trng Nam Min Trung: Nng, Qung Ngi, Bnh nh, Ph Yn, Khnh Ha, Ninh Thun, Bnh Thun. Th trng Ty Nguyn: Daklak, Gia Lai, Kom Tum, Lm ng. Th trng Min Nam: Bin Ha, Bnh Phc, B Ra_Vng Tu, Tp HCM v Min Ty.

Trong , th trng trng im (th trng sn nh) ca Cng ty l th trng Nam Min Trung v Ty Nguyn (doanh s trn 80%). Ti th trng Min Bc v Min Nam sn phm ca Cng ty cha c ngi tiu dng bit n nhiu, chnh v vy trong thi gian gn y bn cnh vic cng c th trng trng im ca mnh Cng ty cn quan tm n vic m rng th trng ra khu vc pha Bc v pha Nam.

III.3. nh gi cng tc qun l knh phn phi:

III.3.1. Tuyn chn cc thnh vin knh:

Vi c th ca ngnh nc ung nn s lng khch hng rt ln v i tng khch hng l rt a dng, v th hnh thc bn hng thng qua h thng i l l rt quan trng. Mc d mi khu vc Cng ty u c nhng chi nhnh, tuy nhin t nhng a im ny hng ha khng th ti ni tiu th mt cch nhanh chng v kp thi c. T nhng i l phn phi, hng ha c th chuyn ti tt c cc i tng khch hng bt k a im no, chnh v vy m i l l mt xch rt quan trng trong h thng phn phi ca Cng ty. V vic tuyn chn i l ca cng ty cng thng qua mc ch, yu cu v tiu chun c th tng th trng, nh Nha Trang hin nay mun lm i l ca cng ty th doanh thu hng thng mang li 5 triu v v tr a l thun liV vic thit k, la chn v qun l ty thuc vo nhn vin th trng khu vc , mi nhn