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VIN NGHIN CU V PHT TRIN NGNH NGH NNG THN VIT NAM

a ch: S 35/19 Lac Trung str., Hanoi, Vietnam

Tel: 844.3636.8006 Fax: 844.3636.8007 E-mail: viri@fpt.vn Web: www.viri.org.vn

TI LIU TP HUN NNG CAO NNG LC QUN TRI KINH DOANH

Bin son: Phm Ngc Cnh

H tr bi: ILO and OXFAM Hong Kong

Ha Ni, ngay 1/1/2014

http://www.viri.org.vn/

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Contents

CHNG I: Y TNG KINH DOANH ..................................................................................... 4

1. LA CHON Y TNG KINH DOANH ................................................................................... 4

2. NGUYN TC NG NAO Y TNG KINH DOANH ........................................................ 6

CHNG II. MARKETING ........................................................................................................ 7

1. MARKETING LA GI .................................................................................................................. 7

2. NGHIN CU THI TRNG ................................................................................................... 9

2.1. Pha cu: ............................................................................................................................... 9

2.2. Pha cung: ........................................................................................................................... 11

3. TIM HIU V SN PHM, DICH VU ................................................................................... 13

4. HNG DN LP K HOCH MARKETING .................................................................... 15

4.1. Sn phm: ........................................................................................................................... 15

4.2. Gi c. ................................................................................................................................ 15

4.3. a im (phn phi) .......................................................................................................... 15

4.4. Qung b sn phm ............................................................................................................ 16

CHNG III ................................................................................................................................ 18

QUN LY SN XUT V DICH V ........................................................................................ 18

1. QUN LY NGUYN VT LIU, CAC CNG ON SN XUT VA CNG CU THIT BI

18

1.1. Danh mc nguyn vt liu: ................................................................................................. 18

1.2. Danh mc cc cng on sn xut ..................................................................................... 19

1.3. Danh mc cng c v thit b ............................................................................................. 20

1.4. Gi sn xut hiu qu hn: ......................................................................................... 21

2. CI TIN V PHAT TRIN SN PHM BNG M HINH SCAMPER ............................. 22

CHNG IV: QUN LY TI CHNH ..................................................................................... 25

1. QUN LY TIN ....................................................................................................................... 25

2. TNH GIA THNH V INH GIA BAN ............................................................................... 27

2.1. Cch tnh gi thnh ............................................................................................................. 27

2.2. Cch tnh gi bn sn phm/dch v ................................................................................... 29

2.3. Cch tnh im ha vn ...................................................................................................... 29

3

2.4. Cch tnh chi ph cho ngi bn l hoc bn bun ............................................................ 30

3. GHI CHP S SACH K TOAN .............................................................................................. 31

3.1. S tin mt .......................................................................................................................... 33

3.2. S theo di cc khon n ca khch hng khon phi thu .............................................. 34

3.3. S theo di cc khon n ca doanh nghip ...................................................................... 35

3.4. S ci n gin ................................................................................................................... 36

3.5. Bng cn i pht sinh ....................................................................................................... 37

3.6. Bo co l li ...................................................................................................................... 38

3.7. Bo co v k hoch lu chuyn tin mt .......................................................................... 39

4

CHNG I: Y TNG KINH DOANH

1. LA CHON Y TNG KINH DOANH

Sng to l cha kha cho s pht trin ca c doanh nghip mi v doanh nghip ang hot

ng

Mt tng kinh doanh tt i vi mt ch c s kinh doanh no , phi tha mn cc

iu kin sau:

Th nht l phi c th trng, phi c cu, c ngha l c c hi kinh doanh

- Nhng sn phm, dch v no lng cha c cung? (X phng, tht, c, qun o, y

t)

- Khch hng c kh nng thanh ton khng?

- Khch hng l doanh nghip, vn phng, hay c nhn?

- Khch hng c nhu cu g? (V d: cng nhn nh my c nhu cu n ung, hc

sinh c nhu cu n qu vt, khch sn c nhu cu mua rau xanh)

- Thu thp s liu v cu (khch hng v i th cnh tranh) nh th no?

Th hai l ch c s kinh doanh v cc thnh vin phi c k nng cn thit

thc hin cng vic kinh doanh

- Ch c s v cc thnh vin c nhng k nng g, k nng tay ngh, k nng c

nhn, k nng x hi? (nu n, lm rung, lm th cng m ngh, bn hng ngoi

ch)

- Da vo nhng k nng c th kinh doanh g? (hng n, hng rau qu, hng th

cng m ngh,)

- Nu k nng yu, th c th tm thu th u, chi ph ht bao nhiu, c ng

thu khng?

Th ba l phi c ngun lc (ngun nguyn vt liu, ngun nhn lc, ngun ti

chnh)

- C nhng ngun lc ti chnh no? (Tit kim, vay vn)

- C ngun nhn lc khng? (Ngi trong gia nh, ngi lao ng cn c vic

lm)

5

- C nhng nguyn vt liu no, thit b no, d mua hay khng? (Hoa qu, rau xanh,

tm c, t st)

- Thit b my mc c d sa khng, c bit s dng khng?

- Da vo nhng ngun lc ny c th kinh doanh g? (V d: nu trong vng c

khoai lang lm nguyn vt liu th c th kinh doanh khoai kh hoc mt khoai).

Ngoi ra c th s dng thm cc tiu ch khc nh gi tng kinh doanh:

- i th cnh tranh (c nhiu i th cng kinh doanh trong lnh vc m chng ta

chn khng?)

- Kh nng vay vn (c d vay vn thc hin tng kinh doanh m chng ta

chn khng?)

*) Ch :

C nhng tng rt hay nhng li khng thnh cng v gp phi nhng ri ro cht ngi

Y tng kinh

doanh tt

C cu

ngun

lc

k nng

6

*) Bng so snh cc tng kinh doanh

(1 la thp nht, 2 la trung binh, 3 la cao nht)

Y tng

kinh doanh

K

nng

Ngun lc Cu Tiu ch

khc

Tng

im Thit

b

Nguyn

liu

Ti chnh (vn

khi s, vn lu

ng)

Y tng 1 3 3 3 3 3 3 18

Y tng 2 2 2 2 2 2 2 12

Y tng 3 1 1 1 1 1 1 6

2. NGUYN TC NG NAO Y TNG KINH DOANH

- Mi thnh vin trong nhm u phi tham gia

- Cng c nhiu tng cng tt

- Khng hn cht bt k tng no

- Mi ngi ln lt a ra mt tng

- Mi tng u c chp nhn, k c nhng tng v l v ng ngn

- Mi tng u c tn trong, khng nhn xt

- Khng ph phn hoc phn xt

- Tt c cc tng u c gi tr nh nhau

- Khng lp li tng nu nhng c th da trn tng c ngh ra tng mi

- Khng nn i qu su vo chi tit, tp trung vo tng, khng k chuyn v ni di.

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CHNG II. MARKETING

1. MARKETING LA GI

Marketing l nhng vic bn lm tha mn mong mun v nhu cu ca khch hng

nhm mang li li nhun cho mnh, thng qua:

- Sn phm (Product) (l yu t ct li)

- Gi c (Price)

- a im (Phn phi) (Place)

- Qung b xc tin (Promotion)

- Con ngi (Person)

Ngha l:

- p ng ng sn phm khch hng cn (p ng nhu cu g, dng lm g, hnh thc

nh th no)

- Ph hp vi kh nng chi tr ca khch hng (gi c ph hp khng, c c gim gi

nu mua nhiu khng, c nh gi khc nhau cho tng i tng khng)

Sn phm

Gi c

a im

Qung b

Con ngi

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- a sn phm ti khch hng mt cch thun tin nht (bn u, c d vo khng, c

dch v giao hng tn nh khng, lm sao giao n tay khch hng thun tin nht)

- a c thng tin v sn phm ti khch hng v lm h b rng buc vo cc sn phm

. (qung b bng nhng phng thc no, c tng sn phm mu min ph, v s s,

hoc hnh thc trng thng khc cho khch hng khng?)

- Thi phc v tt, ch o, nhit tinh, hiu ro tm ly khach hang va bit cach lam hai

lng khch hng.

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2. NGHIN CU THI TRNG

Khch hng v cng quan trng i vi cng vic kinh doanh. Nu khch hng hi lng, h

s thng xuyn mua hng ca bn, thm ch cn qung co cho bn b v ngi khc v

cng vic kinh doanh ca bn. Khi bn s bn c nhiu hng hn v thu c nhiu

li nhun hn. Ngc li nu khng cung cp cho h nhng th h cn vi gi phi chng,

h s tm ch khc mua hng. V vy, trong kinh doanh, bn phi tm hiu khch hng

ca bn l ai? Vic bit c h l ai, nhu cu ca h l g s gip cho doanh nghip ca

bn sn xut ra cc sn phm hoc dch v p ng c nhu cu ca h.

2.1. Pha cu:

Nhu cu ca KH nh th no v sn phm, v gi c, v cch thc phn phi, v thng

tin ca sn phm.

Kh nng chi tr ca h cho dch v

tr li 2 cu hi trn, cn tm hiu thng qua nhng c im sau ca khch

hang:

- Khch hng ca bn l ai? (Ni tr, tr em, ngi lao ng chn tay, nhn vin vn

phng, cng chc)

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- Ni sinh sng, gii tnh, tui, hon cnh hn nhn v gia nh, ngh nghip v

thu nhp ca h. Trong thi gian sp ti, nhng thng tin ny c thay i khng

- V sao h cn mua sn phm, dch v ca bn. H thch g sn phm ca bn. Yu

cu ca h i vi cc sn phm, dch v nh th no (kch c, mu sc, cht

lng, kiu ging)? u l im quan trng nht i vi tng loi hng ha m bn

cung cp?

- H thng mua hng vi mc gi bao nhiu

- H mua hng vi s lng nh th no

- H thng mua hng u (h thng mua ca hng quen hay thng xuyn tm

thm cc a ch mua hng mi, ca hng, ch, quy tp ha, siu th)

- H thng mua khi no (hng ngy, hng tun, hng thng, hay theo ma)

- H c mun tm mua loi hng khc tng t hay khng

- Khch hng ang tm kim nhng gi tr khc no ngoi gi tr ca bn thn sn

phm/dch v t doanh nghip ca bn khng? (Dch v giao hng tn nh, cho i

hng mua)

Lam th nao c th thu thp c cc thng tin trn:

- Nhng quan st, hiu bit sn c ca doanh nhn

- Quan st cc c s kinh doanh cng mt hng vi mnh

- Tm hiu khch hng thng qua kinh doanh th quy m nh trc khi m rng

- Thng tin t cc cu lc b, hip hi kinh doanh, cc c quan lin quan, bo ch, n

phm trong ngnh

- Thng qua lm cc cuc iu tra, nghin cu th trng. Tuy nhin i vi doanh

nghip nh v cc nh, y l phng php khng ph hp v n i hi ngi lm

iu tra phi c kinh nghim, kin thc nht nh v phng php ny cng nh

nhng hiu bit v c im tm l, vn ha ca i tng iu tra. Nu khng,

cuc iu tra s gy tn km v a ra nhng thng tin sai lch cho ngi kinh

doanh).

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L GII:Vic la chn khch hang mc tiu va th trng mc tiu la quan trng vi

nhng l do sau:

- Tp trung cc ngun lc: Tin bc v thi gian l c hn v v th cn tp trung

thi gian v tin bc vo ni no d thnh cng nht. Kinh nghim cho thy bn t

c kt qu tt nht khi bn cho bn nhng g ngi ta quan tm

- Tp trung n lc qung co v marketing: Ngy nay u chng ta cng c

th d dng nhn/nghe thy qung co, nht l cc thnh ph ln, th Nhng

ch c nhng qung co v nhng g chng ta quan tm mi thc s thu ht chng

ta, v vy cn gi nhng thng ip tht c th to mi quan tm cho mt nhm

ngi c th. Hy gi thng ip vo mt nhm i tng khch hng tim nng

thu ht s ch ca h. Chc chn c hi bn c hng cho nhm ngi ny s rt

ln.

- Tp trung vo nhu cu ca khch hng: Mc tiu ca bn cng rng chng no

th bn cng t tp trung vo nhng nhu cu c th ca khch hng chng . Khi

mc tiu ca bn qu rng, cc thng ip bn gi ti cho khch hng s rt chung

chung. Ngi ta thng khng thch ci g chung chung v v vy s khng quan

tm nhng g bn ni. Khch hng ch quan tm n nhng thng ip qung co

ca bn khi h cm nhn rng bn ang ni chuyn vi h, v h v v ci h cn.

Khi bn c sc lm hi lng tt c mi ngi, bn s khng th lm hi lng mt ai

c. Nhng nu bn ch c gng lm va lng mt nhm ngi, bn c th lm c

v ngi ta s quan tm n bn.

- Gip bn lm ch th trng: Hy chn mt mc tiu nh bn c th lm

ch c n nhng cng phi ln mang li li nhun cho bn.

2.2. Pha cung:

- i th cnh tranh l ai?

- Cht lng hng ha dch v ca h nh th no?

- Kh nng cung cp?

- Chin lc bn hng ca h?

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V d v i th cnh tranh:

- Bn m mt hiu may, i th cnh tranh ca bn s l nhng hiu may khc trong

vng hoc nhng vng ln cn, khng nhng th, i th cnh tranh ca bn cn l

nhng ngi kinh doanh qun o may sn, nhng ngi bn rong qun o.

- Bn m mt ca hng cung cp cc sn phm phc v nng nghip nh phn bn,

thuc bo v thc vt i th cnh tranh ca bn s l cc ca hng trong vng

hoc vng ln cn. ng thi, i th cnh tranh ca bn cng c th l cc k s

nng nghip, nhng ngi tip xc, t vn trc tip cho ngi nng dn

- Bn m mt ca hng bn tht ln, i th cnh tranh ca bn l nhng ngi bn

tht ln trong vng. H cng c th l nhng ngi bn cc loi tht khc nh tht

b, tht g, ngan, vt Ngoi ra, i th ca bn cng c th l nhng ngi bn

tm c, u ph l nhng mt hng c th thay th cho tht ln

Cc thng tin cn tm hiu v i th cnh tranh

- H bn hng gi bao nhiu?

- Cht lng hng ha dch v ca h nh th no?

- H cung cp thm nhng dch v no?

- a im kinh doanh ca h nh th no?

- Trang thit b ca h c hin i khng?

- Nhn vin ca h c c o to chu o v tr lng cao hay khng?

- H c qung co cho hng ha ca mnh hay khng?

- H c nhng im mnh, im yu g?

- Liu cc c s kinh doanh thnh t khc c phng thc hot ng tng t hay

khng?

- Cc c s kinh doanh thnh t c phng thc sn xut, bn hng, gi c, v dch

v tng t hay khng?

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3. TIM HIU V SN PHM, DICH V

Sn phm, dch v l yu t quan trng nht trong tt c cc yu t ca Marketing. Bn c

khch hng hay khng l ty thuc vo sn phm/dch v ca bn p ng c nhu cu

ca h n mc no.

Trong c ch th trng cnh tranh rt gay gt, c rt nhiu ngi bn cng mt loi sn

phm/dch v nh cc sn phm bn kinh doanh, vic lm cho sn phm/dch v tr nn

khc bit, c o l rt quan trng. S khc bit ca sn phm s lm tha mn nhu cu

khch hng tt hn cc sn phm khc. Khi nm c nhu cu khch hng, bn s c th

ci tin v lm tng thm s khc bit cho sn phm hay dch v. T , bn c c hi thu

ht khch hng v cnh tranh tt hn.

Sn phm hay dch v bao gm:

- Gi tr ca chnh bn thn sn phm: gi tr s dng, gi tr vt cht, cht lng,

mu sc, kch c, loi hnh dch v nh n ung, ct tc

- Cc gi tr khc m bn mang li cho khch hng, nh: thi bn hng, cch quan

tm n khch hng, cch thc phc v hoc giao hng tn nh, cho i sn phm,

bo hnh tt,

Cc gi tr khc:

- thi bn hng

- cch thc phc v

- chnh sch bn hng...

Gi tr ct loi:

- gi tr s dng

- gi tr vt cht

- cht lng

- mu sc, kch c

- loi hnh dch v...

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Gi v cc c im ca sn phm

- Cng dng ca sn phm: mang li li ch g, hoc p ng nhng nhu cu no

- S o c th: trng lng, kch thc

- Hnh dng: c thit k theo a chung ca khch hng khng (p mt, theo thi

quen, hay nt vn ha vng min)

- Mu sc: c theo vn ha truyn thng, a chung, theo ma v, vng min khng.

- Bao b: c tc dng g, c dng thu ht khch hng khng

- Nhn hiu: lm g, c dng phn bit vi sn phm khc khng, c d nh, d

c khng, c lin quan ti sn phm khng

Gi v cc gi tr khc ca sn phm

- Thi bn hng: n cn, chu o, nim n, to c s thn thin

- Quan tm n khch hng: Nm bt c tm l, th hiu, thi quen tiu dng ca

khch hng; C th a ra mt s nhn xt hp l v thn thin v khch hng

o Quan tm n nng lc ti chnh ca h;

o D on kh khn ca khch hng khi s dng dch v tm cch h tr h

o i vi mt s trng hp c th hi thm khi cn thit

- Cch thc phc v: Giao hng u, bao gi, vn chuyn, lp t, t vn h tr khi

cn thit

- Cho i sn phm: C c i sn phm khc hay ch nhng b phn c hng hc,

trc trc

- Bo hnh tt: Nguyn tc v tn sut bo hnh, thi gian bo hnh, cch thc bo

hnh

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4. HNG DN LP K HOCH MARKETING.

4.1. Sn phm:

Trong phn m t c th v sn phm, bn phi xc nh c bn s bn loi hng g,

cht lng, mu sc, kch c nh th no? Nu bn kinh doanh dch v th dch v

chnh l sn phm ca bn. Bn cn xc nh dch v ca bn cung cp c c im g,

bao gm nhng hot ng g, tiu chun nh th no

Ngoi cc thng tin c bn trn, bn cn a thm cc c tnh khc nh:

- Bao b hng ha

- Hng dn s dng

- Cc dch v km theo

- Cc dch v sa cha, dch v i km

Sn phm ca bn cng c nhiu c im khc bit so vi sn phm ca ngi khc th

cng hp dn, thu ht c nhiu khch hng hn.

V d: C rt nhiu ni sn xut lu nim. Cc sn phm ny thng c lm t

my, tre, sn mi. Mt doanh nhn ny ra nh sn xut lu nim t giy. H

lm cc bc tranh t cc cun giy nh li ti ghp li. Sn phm ny rt khc so vi cc

lu nim khc v gip doanh nghip thnh cng.

4.2. Gi c.

Gi c l s tin bn i cho hng ha, dch v ca bn. Gi bn sn phm, dch v ca

bn thng khng th cao hn mc gi ang c trn th trng. Khi xc nh gi c, nu

thy mc gi trn th trng khng c li, bn phi xem xt li gim chi ph hoc

thi khng kinh doanh sn phm na.

4.3. a im (phn phi)

a im y c ngha l ni bn bn hng ha cho khch hng. Nu bn l nh bn

l hoc cung cp dch v th a im kinh doanh l vn quan trng. a im kinh

doanh phi l ni d tm v thun tin cho khch hng c th tip cn c vi sn

16

phm ca bn. Tuy nhin, i vi nh sn xut th c a im gn vi khch hng

khng phi l yu t duy nht ng lu tm. a im gn ni cung cp, d tip cn

ngun nhin liu v gi thu thp li l iu quan trng hn i vi h.

Ngy nay, a im bn hng khng nht thit phi l mt ca hng hay mt a ch c

th. Ngi ta c th bn hng qua in thoi, qua internet v chuyn hng trc tip n

cho khch hng. i vi nhng trng hp nh vy th vic qung b sn phm v xc

tin bn hng tr nn c ngha sng cn hn nhiu so vi cc c s kinh doanh khc.

4.4. Qung b sn phm

L vic qung co, tuyn truyn v thu ht khch mua hng ca bn. Thng thng c

cc cch sau.

Qung co: l cch a thng tin cho khch hng v lm cho h mun mua hng ca

bn. Thng tin qung co c th a ln bo ch, i pht thanh, p phch, t ri Tuy

nhin, i vi cc doanh nghip cc nh v nh, bn c th tm cc phng php khc

r tin hn nh qung co trn bin hiu, bng gi, danh thip Hay mt phng php

qung co khng tn km m rt ph hp vi cc doanh nghip nh v cc nh chnh l

phng php qung co truyn ming.

S dng thng tin truyn thng i chng: l hnh thc qung b bng cch cho ng

mt bi bo v c s kinh doanh hoc hng ha ca bn trn bo ch a phng hoc

ti tr cho cc s kin nh thi nu n, thi u th thao

Xc tin bn hng: phng thc ny bao gm tt c nhng g bn lm khin khch

mau hng cm thy thun tin, hp dn v mun mua hng ch bn nh: trng by

hng tht hp dn, hng dn s dng, cho dng th hng mu min ph, khuyn mi,

gim gi cho ngi mua vi s lng ln, bn nhng sn phm i km

Qung b sn phm lun i hi chi ph. Hy cn c vo nhng thng tin v hiu bit

v khch hng cng nh i th cnh tranh ca bn a ra nhng hnh thc qung

b sn phm v xc tin bn hng ph hp vi mc kinh ph sn c v tt nht cho c

s kinh doanh ca bn.

17

Kinh nghim c kt cho thy vic thu ht mt khch hng mi tn km v kh khn

hn nhiu so vi svieecj gi khch hng hin ti v hn 2/3 doanh thu ca doanh

nghip n t cc khch hng ny. V vy, hy lun ch lm hi lng cc khch hng

hin ti ca mnh. iu ny ph thuc rt nhiu vo ngi bn hng ti c s kinh

doanh ca bn.

18

CHNG III

QUN LY SN XUT V DICH V

1. QUN LY NGUYN VT LIU, CC CNG ON SN XUT,

CNG CU THIT BI

1.1. Danh mc nguyn vt liu:

Tn nguyn vt liu S lng Ghi ch

19

1.2. Danh mc cc cng on sn xut

Cng on Thi gian Ghi ch

20

1.3. Danh mc cng c v thit b

Tn cng c/thit b S lng Ghi ch

21

1.4. Gi sn xut hiu qu hn:

Nguyn vt liu Nhn cng v quy trnh sn xut Cng c/thit b

- C th mua nguyn vt liu

cht lng tt hn khng

- C th nng cao hiu qu ca

vic cung cp NVL khng

- NVL c c cn ong trc

khi a vo sn xut khng

- NVL c c s dng ht

khng

- C th tiu hao NVL t hn

khng

- C NVL tha, bn thnh

phm, hoc ph phm phi b

i khng

- NVL tha, bn thnh phm c

th ct i dng cho nhng ln

sn xut tip theo khng

- NVL tha, bn thnh phm v

ph phm c th c dng

vo vic g khc khng

- NVL tha, bn thnh phm,

ph phm c th bn c

khng

- Lao ng c tay ngh ph hp

khng

- Thi gian vn chuyn c c

ghi li y khng

- Thi gian vn chuyn c th

gim bt c khng

- Thi gian ch c c ghi li

y khng

- Thi gian ch c th gim bt

hoc b i khng

- Quy trnh sn xut c th sp

xp li cho hp l khng

- C th rt ngn c cng

on no

- Vic sp xp cc cng c, NVL

trong qu trnh sn xut hp

l cha. C nn xp li khng

v xp nh th no

- Trong qu trnh sn xut c nn

ci tin g ph hp vi

yu cu (nh an ton v sinh

thc phm) hn khng

- Cng c v thit b c ph

hp vi chng loi khng

- Cng c v thit b c ph

hp v cht lng khng

- Cng c v thit b c th

sp xp li cho hp l

khng

- Cng c v thit b c th

iu chnh, ci tin hoc

thay th t nng sut

cao hn, hoc ph hp vi

mong mun ca khch

hng hn khng.

22

2. CI TIN V PHT TRIN SN PHM BNG M HINH SCAMPER

V d: dng c lau bng

Thay th (Substitute): Thay khung nha bng cht liu g

Kt hp (Combine): Dng c c 2 mt, mt mm lau t, mt kh lu ln cui

Tng cng (Amplify): Dng c lau bng 4 mt nh chi Rubic

n gian hoa (Minimize): Dng c lau bng nh, ch dng cho lau t

Dung cho mc ich khc

(Put to other use): Dng c lau ca knh

Bo bt (Eliminate): B bt nhng dng c khng cn thit (Vd: tay cm bng nha hoc

bng g)

Sp xp lai (Rearrange): Mt mt lau bng phn, v mt kia lau bng trng.

Sn phm

Substitute (thay th)

Combine (kt hp)

Amplify (tng

cng)

Minimize (n gin

ha)

Put to other use (Dng cho mc ch khc

Eliminate (b bt)

Rearrange (sp xp li)

23

S SCAMPER

Ci tin va i mi sn phm cn quan tm khch hang c chp nhn hay khng, tc la phn

nghin cu th trng, va c hiu qu kinh t khng, tc la cn phn tich chi phi.

Hng ci tin Hin trng

(M t sn

phm hin

ti)

Phng n

mi

(M t

tng ci

tin)

Chi ph

(Chi ph

thc hin

ci tin)

Li ch

(Tit kim chi

ph, tng

doanh thu, li

nhun)

Thay th

(Thay th NVL)

K hp

(Kt hp chc nng, tnh

cht)

Tng cng (B sung)

(tng kch thc, chng

loi, mu sc, trng

lng)

n gin ha

(n gin ha tnh nng,

gim kch thc chng

loi, mu sc)

Dng cho mc ch khc

(dng cng ngh, quy

trnh, my mc, tay ngh

hin c sn xut cc

sn phm khc)

24

B bt

(b bt nhng b phn,

cng on khng cn

thit)

Sp xp li

(thay i hay iu chnh

th t, mu sc, hnh

thc)

Kt lun:

- Doanh nghip nh thng bt chc hay nhi li sn phm ca ngi khc. Vic

ny khng tt v n hn ch nng lc sng to ca doanh nghip. C th s dng m

hnh SCAMPER pht trin tng sng to cho sn phm khc bit vi cc i

th cnh tranh v xc nh ch trng hay ngch trong th trng cho mt loi sn

phm vi nhng c tnh mi

- Tt c cc sn phm u c th ci tin v i mi. Tuy nhin khng phi lc no

cng p dng c v cng nn p dng c 7 hng ci tin trong m hnh

SCAMPER. iu quan trng l cn lun lun suy ngh sng to hn.

25

CHNG IV: QUN LY TI CHNH

1. QUN LY TIN

Qun l chi tiu: cn phi phn bit gia cc khon tin chi cho cng vic kinh

doanh vi cc khon tin chi tiu c nhn

Qun l ngun ti chnh: c th tm ngun ti chnh t ngun lc c nhn hoc vay

ngoi vi t cch l doanh nghip. Tuy nhin nu bn cn vay, hy nh rng s c

cc chi ph pht sinh lin quan. Bn cnh li sut cn c cc chi ph khc nh: ph

xin vay vn, ph qun l ca ngn hng, nhng thay i v t gi hay trt gi. Khi

vay vn, cn ch nhng vn sau:

- Bo lnh hoc ngi bo lnh

- Mc ch s dng vn vay

- S tin c vay

- Tin hon tr vn

- Ti sn m bo

Ngun ti chnh:

- Ngun lc bn thn ( tin tit kim, gia nh bn b, ti sn th chp, li t kinh doanh,

u t t i tc)

- Vay ngoi (cc khon tr cp, vay vn ngn hng

Chi tiu:

- Cho cng vic kinh doanh (chi ph khi s kd, chi ph

thng xuyn, chi ph thay th thit b)

- Chi tiu c nhn (Dng nh, cc khon chi tiu hng ngy,

c dng lau di

26

- H s vay vn

- Thi gian x l h s v xt duyt cho vay

- Li sut v t gi ngoi t

- o hn

- Cch thc gii ngn (theo tin s dng vn, 1 ln, nhiu ln)

- Ph vn hnh v qun l

- C u i hay n hn khng

- C t vn cho vn ny khng.

27

2. TNH GI THNH V INH GI BN

2.1. Cch tnh gi thnh

Bc 1: Tnh chi ph NVL cho 1 thng:

Tn NVL trc tip S lng n gi Thnh tin

- in tn, s lng, v n gi tng loi NVL kinh doanh cho 1 thng

- Tnh chi ph tng loi NVL: S lng x n gi = Thnh tin

- Cng ly tng chi ph cho cc loi NVL cho 1 thng

- in chi ph ng NVL cho 1 thng.

Bc 2: Tnh chi ph lao ng trc tip cho mt thng:

Cc cng on chi ph

lao ng trc tip

Thi gian Chi ph/gi Thnh tin

- Lit k tt c cc cng on sn xut sn phm (hoc cung cp dch v)

- in thi gian lao ng tnh theo gi (hoc pht) ca tng cng on to ra 1 sn

phm/dch v

Tng chi ph NVL

cho mt thng

Chi ph lao ng trc

tip cho 1 thng

Tng chi ph lao ng trc

tip sn xut ra mt l

sn phm

28

- in chi ph lao ng cho tng cng on theo gi

- Tnh chi ph tng cng on: Thi gian x chi ph cho 1 gi = Thnh tin

- Cng tng li s c tng chi ph lao ng trc tip sn xut ra mt l sn phm

hoc 1 sn phm

- Ly chi ph lao ng trc tip cho 1 l sn phm (hoc 1 sn phm) x s l sn

phm (hoc s sn phm) sn xut c trong thng = Tng chi ph lao ng trc

tip cho 1 thng.

Bc 3: Tnh chi ph c nh (chi ph chung hay chi ph gin tip) ca 1 thng:

- Lit k mi chi ph khc (chi ph lao ng gin tip, tin thu mt bng, tin in)

- Ring chi ph khu hao ti sn trang thit b cho 1 thng th s dng biu tish khu

hao sau:

Th t Tn trang

thit b hay

ti sn

Gi tr ti sn

(Nguyn gi)

S thng s

dng

(Tui th)

Gi tr khu

hao 1 thng

Cng

- in chi ph hng thng cho tng loi chi ph

- Tnh tng chi ph c nh ca 1 thng

Bc 4: Cng ly tng chi ph 1 thng

Tng chi ph 1 thng = Chi ph nguyn vt liu trc tip 1 thng + Chi ph lao ng

trc tip 1 thng + Chi ph c nh 1 thng

Bc 5: Tnh tng chi ph cho 1 sn phm

Tng gi tr khu hao 1 thng

29

Chi ph sn xut cho 1 sn phm (hoc dch v) l gi thnh ca sn phm c tnh

nh sau:

i 1

1

2.2. Cch tnh gi bn sn phm/dch v

.. + ... =

Tng chi ph 1 sn phm % li cng thm

Gi bn ca i th cnh tranh

Gi khch hng chp nhn tr

2.3. Cch tnh im ha vn

im ha vn l im m ti : Tng doanh thu = Tng chi ph

K hiu:

Tng doanh thu: DT

Tng chi ph: CP

S lng sn phm bn c l SLSP

Gi bn l G2

Chi ph bin i ca 1 sn phm hay gi vn G1

Chi ph c nh ca 1 thng l CPC

Chi ph bin i ca 1 thng l CPB

Khi , ta c:

DT = SLSP x G2

CP = CPC + CPB

Gi bn ca ti

DT

CP

CPB

CPC

SLSP Sn lng ha vn

Doan s

ha vn

30

M CPB = G1 x SLSP

Khi DT = CP th: SLSP x G2 = G1 x SLSP + CPC

SLSP = CPCD/(G2-G1)

2.4. Cch tnh chi ph cho ngi bn l hoc bn bun

Nhng ngi bn bun hoc bn l (mua sn phm v bn, khng sn xut), nn khng c

chi ph lao ng trc tip v tng chi ph ca h l:

Chi ph NVL trc tip + Chi ph gin tip = Tng chi ph

- NVL trc tip (gi vn bn hng: hng ha, sn phm mua v bn li)

- Chi ph gin tip: lng cho nhn vin, tin thu nh, tin in

Cch tnh chi ph sn phm:

Bc 1: Tnh t sut chi ph gin tip

i % = i /

i /

Bc 2: Chi ph sn phm = Chi ph NVL trc tip x (1+%t sut)

Vi d:

Chi ph c nh ca mt ca hng l 7 triu/thng

Tng chi ph bnh qun cho NVL trc tip/thng l 70 triu ng

Vy t sut chi ph gin tip so vi NVL trc tip l: 70 triu/7 triu = 10%

Vy, ng ht: gi mua NVL l 36.000/kg. Khi tng chi ph l 36.000 + 3.600 = 39.600

ng

Loi ngon gi mua NVL l 150.000/kg. Khi tng chi ph l 150.000 + 15.000 = 165.000

ng.

31

3. GHI CHP S SCH K TON

Li ch ca vic ghi chp s sch k ton:

- Gip bn qun l c tin mt. Cc s liu cho ta thy ti mt thi im no

doanh nghip c bao nhiu tin. Ghi chp s sch s gip bn kim sot c chi

ph, li nhun trong kinh doanh, cc khon bn n ngi khc v ngi khc n

bn, cng nh k hoch tr v i cc khon n th no

- Cho bn thy cng vic kinh doanh s tin trin nh th no. S liu gip bn tm ra

vn trc khi qu mun. S dng s liu tm xem c vn g vng mc hay

khng, v d nh chi ph qu cao, hay doanh s h, c ch no tht thot (bn hoc

mt ngi no s dng tin khng ng)

- C th cho ngi khc thy kt qu cng vic kinh doanh ca bn. Bn cn c cc

s liu ng thuyt phc khi i vay vn hoc np thu. S dng cc s liu

minh chng rng vic kinh doanh ca bn vn din ra tt p v bn ang lm ch

c cng vic kinh doanh ca mnh.

- Ghi chp s sch gip bn lp k hoch cho tng lai. S liu lu gi trong s sch

v cc bo co ti chnh cho thy kt qu kinh doanh ca bn trong qu kh; ang

Bn

chu Tin mt

thu v

Tin mt

chi ra

Thu v bng

chuyn khon

Chi ra bng

chuyn khon

Mua

chu

S theo di n phi thu

ca khch hng

S tin mt S theo di

ngn hng

S theo di khon

n cho ngi bn

S ci

Bng cn i pht sinh

Bo co l - li

32

lm n ra sao thi im hin ti, thy c nhng im yu im mnh trong

cng vic kinh doanh. T , c th lp k hoch kinh doanh cho giai on tip theo

tt hn

- Ghi chp s sch gip bn nh c ngi no n mnh v mnh mc n ai. S liu

gip bn bit c tng khch hng n mnh l bao nhiu v ai n. Chng cng

gip bn nh c tng s tin bn phi tr cho ngi khc l bao nhiu (nh tr

tin cho nh cung cp NVL), c bit l phi bit lc no tr n v lc no i n)

Ch :

- S tin mt v s theo di cc khon n cn ghi kp thi, ng th t trc sau ca

giao dch, ghi r ngy giao dch, ni dung giao dch, lng tin thu vo chi ra, c

bit l phi thng nht n v tnh v thng phi ghi n v tnh ln gc trn bn

phi ca phn biu bng.

33

3.1. S tin mt

n v tinh: ngan ng

Ngy Giao dch Thu Chi Tn d Ghi ch

34

3.2. S theo doi cc khon n ca khch hng khon phi thu

n v tinh: ngan ng

Ngy Din

gii

S

lng

hng

n gi Thnh

tin

thanh

ton

Cn n

k ny

D n

ly k

Ch k

35

3.3. S theo doi cc khon n ca doanh nghip

n v tinh: ngan ng

Ngy Din

gii

S

lng

hng

n gi Thnh

tin

thanh

ton

Cn n

k ny

D n

ly k

Ch k

ca

ngi

cho n

36

3.4. S ci n gin

T ngy n ngy

Tn doanh nghip:

n v tinh:

Ngy Din gii S

CT

Tin

mt

Tin

gi

ngn

hng

Cc

khon

phi

thu

Hng

tn kho

Ti sn

c nh

N

phi

tr

Ngun

vn ch

s hu

Doanh

thu bn

hng

Chi ph

NVL

trc

tip

Chi ph

lao ng

trc tip

Chi ph lao

ng gin

tip

N

+

C

-

N

+

C

-

N

+

C

-

N

+

C

-

N

+

C

-

N

-

C

+

N

-

C

+

N

-

C

+

N

+

C

-

N

+

C

-

N

+

C

-

37

3.5. Bng cn i pht sinh

n v tinh:

Tn ti

khon

S d u k S pht sinh trong k S d cui k

N C N C N C

Tin mt

Tin gi

ngn hng

Khon phi

thu

Hng tn kho

Ti sn c

nh

N phi tr

Ngun vn

ch s hu

Doanh thu

bn hng

Chi ph NVL

trc tip

Chi ph lao

ng trc

tip

Chi ph gin

tip

Cng

38

3.6. Bo co l li

n v tinh:

Thng 1 2 3 4 5 6 7 8 9 10 11 12 Tng

Doanh thu

bn hng

Chi ph

Li nhun

(l)

Li nhun

(l) ly tin

39

3.7. Bo co v k hoch lu chuyn tin mt

n v tinh:

Thng 1 2 3 4 5 6

Th

u

Tin mt c u thng

(D u k)

Tin mt thu t bn hng

Tin mt khch hng tr n

Thu tin mt khc

A. Tng thu tin mt trong

thng

Ch

i

Mua hng tr tin mt

Tin mt tr cho hng mua chu

Tin lng

Thu mt bng

Tr gc tin vay

Tr li tin vay

Chi tin mt khc

B. Tng chi tin mt trong

thng

Tin mt c cui thng

(S d cui k) (A-B)