Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam1SVTH: Hunh Kim An TRNG I HC CN TH KHOA KINH T & QUN TR KINH DOANH ------------------------ LUN VN TT NGHIP PHN TCH HOT NG TN DNG TI NGN HNG NNG NGHIP V PHT TRIN NNG THN TH X VNH LONG Gio vin hng dn: Sinh vin thc hin: ThS. NGUYN PHM THANH NAM HUNH KIM AN M s SV: 4031041 Lp: K ton 01-K29 Cn Th 2007 Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam2SVTH: Hunh Kim An LI CAM OAN Ti xin cam oan rng ti ny l do chnh ti thc hin, cc s liu thu thp v kt qu phn tch trong ti l trung thc, ti khng trng vi bt c ti nghin cu khoa hc no.Ngy..... thng ....... nm....... Sinh vin thc hin Hunh Kim An Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam3SVTH: Hunh Kim An LI CM T Sau bn nm hc tp v nghin cu, c s dn dt v hng dn tn tnh ca qu thy c Trng i hc Cn Th cng vi s n lc ca bn thn nay ti chnh thc kt thc kha hc bng cun lun vn tt nghip ny. cschpnhncaKhoaKinht-QuntrkinhdoanhvBan Gim c Ngn hng Nng nghip & Pht trin Nng thn Th x Vnh Long, ti c php thc tp ti ngn hng. D thi gian thc tp c hn nhng ti nhn c s hng dn v gip tn tnh ca Ban lnh o, ca c ch, anh ch trong ngn hng, c bit l s gip ca anh ch Phng Tn dng lm cho kin thc ti rng hn vtinmbtphnnothctcaccnghipvngnhng.iu gip ti c kin thc, t tin bc vo cng vic chnh thc ca mnh tng lai.Ti xin chn thnh bitn qu thy c Trng i hc Cn Th b nhiuthigianqubugingdychngtitrongsutkhahc.Xinchn thnhghinthyNguyn Phm Thanh Namtn tnh hng dntihon thnh quyn lun vn ny. Ngy .........thng ........nm ........ Sinh vin thc hin Hunh Kim An Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam4SVTH: Hunh Kim An NHN XT CA C QUAN THC TP ....................................................................................................... ....................................................................................................... ....................................................................................................... ....................................................................................................... ....................................................................................................... ....................................................................................................... ....................................................................................................... ....................................................................................................... ........................................................................................................ ........................................................................................................ ........................................................................................................ ........................................................................................................ ........................................................................................................ ........................................................................................................ ........................................................................................................ Vnh Long, ngy .........thng ......... nm ....... Th trng n v Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam5SVTH: Hunh Kim An NHN XT CA GIO VIN HNG DN ....................................................................................................... ....................................................................................................... ....................................................................................................... ....................................................................................................... ....................................................................................................... ....................................................................................................... ....................................................................................................... ....................................................................................................... ........................................................................................................ ........................................................................................................ ........................................................................................................ ........................................................................................................ ........................................................................................................ ........................................................................................................ ........................................................................................................ ........................................................................................................ Ngy .......... thng ....... nm ....... Gio vin hng dn Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam6SVTH: Hunh Kim An NHN XT CA GIO VIN PHN BIN ............................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................................... Ngy ........thng ........nm ....... Gio vin phn bin Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam7SVTH: Hunh Kim An MC LC sscc CHNG 1: GII THIU............................................................................... 1 1.1. S cn thit ca ti ........................................................................... 1 1.2. Mc tiu nghin cu............................................................................. 2 1.3. Phm vi nghin cu .............................................................................. 2 1.4. Lc kho ti liu c lin quan n ti nghin cu......................... 2 CHNG 2: PHNG PHP LUN V PHNG PHP NGHIN CU4 2.1. Phng php lun................................................................................. 4 2.1.1. Cc khi nim ................................................................................ 4 2.1.1.1. Hiu qu tn dng.................................................................... 4 2.1.1.2. Doanh s cho vay.................................................................... 4 2.1.1.3. Doanh s thu n ...................................................................... 4 2.1.1.4. D n....................................................................................... 4 2.1.1.5. N qu hn .............................................................................. 4 2.1.1.6. N xu ..................................................................................... 4 2.1.1.7. Vn huy ng.......................................................................... 5 2.1.2. Cc ch tiu nh gi hiu qu tn dng......................................... 5 2.1.2.1. T l d n trn vn huy ng................................................ 5 2.1.2.2. H s thu n ............................................................................ 5 2.1.2.3. Vng quay vn tn dng.......................................................... 6 2.1.2.4. T l n xu............................................................................. 6 2.1.2.5. Li nhun trn tng ti sn...................................................... 6 2.1.2.6. Li nhun trn thu nhp .......................................................... 7 2.1.2.7. Kh nng s dng ti sn ........................................................ 7 2.1.2.8. Tng chi ph trn tng ti sn.................................................. 7 2.1.2.9. Tng chi ph trn tng thu nhp.............................................. 8 2.2. Phng php nghin cu ...................................................................... 8 CHNG3:GIITHIUVNGNHNGNNGNGHIPVPHT TRIN NNG THN TH X VNH LONG................................................. 9 3.1. Lch s hnh thnh ................................................................................ 9 Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam8SVTH: Hunh Kim An 3.2. C cu t chc .................................................................................... 10 3.3. Chc nng v nhim v ca ngn hng.............................................. 12 3.3.1. Chc nng ca ngn hng............................................................ 12 3.3.2. Nhim v ca ngn hng.............................................................. 12 3.4. Cc hot ng ch yu ca ngn hng ............................................... 13 3.4.1. Huy ng vn............................................................................... 13 3.4.2. Thanh ton khng dng tin mt ................................................. 13 3.4.3. Nghip v ngn qu..................................................................... 14 3.4.4. Nghip v tn dng....................................................................... 14 3.5. Kt qu hot ng kinh doanh ca ngn hng qua 3 nm.................. 15 3.5.1. Tng thu nhp v tng chi ph ..................................................... 17 3.5.2. Li nhun.................................................................................... 18 3.6. Mc tiu kinh doanh nm 2007.......................................................... 19 CHNG4:PHNTCHHOTNGTNDNGTINGNHNG NNG NGHIP V PHT TRIN NNG THN TH X VNH LONG 20 4.1. Phn tch tnh hnh huy ng vn....................................................... 20 4.1.1. Tnh hnh ngun vn.................................................................... 20 4.1.1.1. Vn huy ng........................................................................ 23 4.1.1.2. Vn iu chuyn.................................................................... 28 4.2. Phn tch hot ng cho vay ca ngn hng qua 3 nm 2004-2006... 30 4.2.1. Phn tch doanh s cho vay.......................................................... 31 4.2.1.1. Phn tch doanh s cho vay theo thi hn tn dng............... 31 4.2.1.2. Phn tch doanh s cho vay theo thnh phn kinh t ............ 34 4.2.2. Phn tch tnh hnh thu n............................................................ 37 4.2.2.1. Phn tch tnh hnh thu n theo thi hn tn dng................. 37 4.2.2.2. Phn tch tnh hnh thu n theo thnh phn kinh t............... 40 4.2.3. Phn tch tnh hnh d n............................................................. 43 4.2.3.1. Phn tch tnh hnh d n theo thi hn tn dng.................. 43 4.2.3.2. Phn tch tnh hnh d n theo thnh phn kinh t................ 45 4.2.4. Phn tch tnh hnh n xu ........................................................... 48 4.2.4.1. Phn tch tnh hnh n xu theo nhm n ............................. 49 4.2.4.2. Phn tch tnh hnh n xu theo thi hn tn dng ................ 50 Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam9SVTH: Hunh Kim An 4.2.4.3. Phn tch tnh hnh n xu theo thnh phn kinh t.............. 52 4.3. nh gi kt qu hot ng kinh doanh ca ngn hng..................... 53 4.3.1. nh gi v hiu qu tn dng ca ngn hng ............................. 53 4.3.1.1. D n trn vn huy ng ...................................................... 54 4.3.1.2. Doanh s thu n trn doanh s cho vay ................................ 55 4.3.1.3. Vng quay vn tn dng........................................................ 55 4.3.1.4. N xu trn d n.................................................................. 55 4.3.2. nh gi cc ch tiu v kt qu hot ng ca ngn hng ......... 56 4.3.2.1. Tng thu nhp trn tng ti sn............................................. 57 4.3.2.2. Chi ph trn tng ti sn ........................................................ 57 4.3.2.3. Li nhun trn tng ti sn.................................................... 57 4.3.2.4. Li nhun trn thu nhp ........................................................ 57 4.3.2.5. Chi ph trn thu nhp............................................................. 58 CHNG5:PHNTCHCCYUTNHHNGNHOT NG TN DNG......................................................................................... 59 5.1. Yu t khch quan .............................................................................. 59 5.1.1. S pht trin ca nn kinh t........................................................ 59 5.1.2. nh hng ca gi c nng sn i vi h vay........................... 61 5.2. Yu t ch quan.................................................................................. 61 5.2.1. S cnh tranh li sut gia cc ngn hng................................... 61 5.2.2. Vai tr ca cn b tn dng.......................................................... 65 CHNG 6: MT S GII PHP............................................................... 66 6.1. u im v tn ti .............................................................................. 66 6.1.1. Nhng u im............................................................................ 66 6.1.2. Nhng tn ti ............................................................................... 66 6.2. Gii php............................................................................................. 67 6.2.1. Gii php nng cao hot ng huy ng vn............................... 67 6.2.2. Gii php nng cao hot ng tn dng ....................................... 68 CHNG 7: KT LUN V KIN NGH .................................................. 71 7.1. Kt lun............................................................................................... 71 7.2. Kin ngh ............................................................................................ 72 7.2.1. i vi ngn hng........................................................................ 72 Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam10SVTH: Hunh Kim An 7.2.2. i vi Tnh................................................................................. 73 Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam11SVTH: Hunh Kim An DANH MC BIU BNG sc Bng 1: Bo co kt qu hot ng kinh qua 3 nm..................................... 16 Bng 2: Tnh hnh huy ng vn ca ngn hng........................................... 22 Bng 3: Li sut huy ng tin gi tit kim................................................ 26 Bng 4: Ngun vn huy ng........................................................................ 29 Bng 5: Doanh s cho vay theo thi hn tn dng ........................................ 31 Bng 6: Doanh s cho vay theo thnh phn kinh t...................................... 34 Bng 7: Doanh s thu n theo thi hn tn dng........................................... 37 Bng 8: Doanh s thu n theo thnh phn kinh t ........................................ 40 Bng 9: D n theo thi hn tn dng........................................................... 43 Bng 10: D n theo thnh phn kinh t....................................................... 45 Bng 11: D n xu theo nhm n ............................................................... 49 Bng 12: D n xu theo thi hn tn dng .................................................. 50 Bng 13: D n xu theo h kinh doanh c th ............................................ 52 Bng 14: Bng ch tiu v hiu qu tn dng ................................................ 54 Bng 15: Bng ch tiu nh gi kt qu hot ng...................................... 56 Bng 16: Bng li sut huy ng & cho vaygia cc ngn hng nm 2004 ........................................................ 62 Bng 17: Bng li sut huy ng & cho vaygia cc ngn hng nm 2005 ........................................................ 63 Bng 18: Bng li sut huy ng &cho vay gia cc ngn hng nm 2006 ........................................................ 64 Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam12SVTH: Hunh Kim An DANH MC HNH -4 Hnh 1: S c cu t chc ........................................................................ 12 th 1: Kt qu hot ng kinh doanh qua 3 nm...................................... 19 thay i li sut ca mt s k hn .......................................... 27 th 2: S th 3: Tnh hnh ngun vn qua 3 nm.................................................... 29 th 4: Tnh hnh hot ng tn dng qua 3 nm....................................... 31 th 5: Doanh s cho vay theo thi hn..................................................... 33 th 6: Doanh s cho vay theo thnh phn kinh t .................................... 37 th 7: Tnh hnh thu n theo thi hn....................................................... 40 th 8: Tnh hnh thu n theo thnh phn kinh t ...................................... 43 th 9: Tnh hnh d n theo thi hn........................................................ 45 th 10: Tnh hnh d n theo thnh phn kinh t ..................................... 48 th 11: Nxu theo nhm n.................................................................. 50 th 12: Nxu theo thi hn................................................................... 52 Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam13SVTH: Hunh Kim An DANH SCH CC T VIT TT Ting Vit NHN0 & PTNT TXVLNgn hng Nng nghip v Pht trin Nng thn Th x Vnh Long TCKTT chc kinh t GTCGGiy t c gi TGTin gi TGTKTin gi tit kim TPKTThnh phn kinh t Cty TNHHCng ty trch nhim hu hn DNTNDoanh nghip t nhnHTXHp tc x H SXKDH sn xut kinh doanh VACM hnh Vn ao chung Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam14SVTH: Hunh Kim An CHNG 1 GII THIU 1.1.S cn thit ca ti: Trong nn kinh t th trng, cung cp tn dng l chc nng c bn ca ngn hng. i vi hu ht cc ngn hng, d n tn dng thng chim hn 1/2 tngtisncvthunhpttndngchimkhongt1/2n2/3tngthu nhp ca ngn hng.Nhng nm gn y, nhu cu v vn ca nn kinh t l rt ln th ngn hng ngy cng th hin vai tr v cng quan trng ca mnh thng qua hai chc nng l: huy ng ngun vn nhn ri trong cc t chc kinh t v trong dn c, sau phn phi li ngun vn ny cho tt c cc thnh phn kinh t c nhu cu sn xut kinh doanh mt cch hp l s dng vn c hiu qu. VnhLong,mttnhthucngbngsngCuLong,snxutnng nghip l ch yu, bn cnh y mnh pht trin cc ngnh cng nghip, dch v, xut nhp khu,...th vic y mnh mt nn nng nghip vng chc l vn ht sc quan trng, n l c s cho s pht trin ca mt nn kinh t n nh. Khi i sng ca ngi dn c nng cao, x hi cng tin b, t nc tng bc theo kp vi s pht trin ca ton cu. lm c iu th ngoi cc yu t cn thit nh: ch trng chnh sch ng n ca ng v Nh nc th vai tr caccNgnhng,cbitlNgnhngNngNghipvPhtTrinNng Thn l ht sc to ln. Nhm thc hin chc nng chung ca cc ngn hng thng mi, Ngn hng Nng nghip v Pht trin Nng thn Th x Vnh Long cng khng ngoi hai chc nng trn. Vi chc nng l huy ng vn v cho vay nhng nm qua ngn hng gii quyt c nhiu vn v nhu cu vn cho cc doanh nghip, hkinhdoanhcthtocuthtrnabntnhvcnhiukhch hng tin cy, tn nhim. Vi kt qu nh sau: Mctng vnhuy ngbnhqungia ba nmt2004-2006ltrn 14%.yliungmngivingnhng,chngtquaccnmngn Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam15SVTH: Hunh Kim An hng u c nhng bin php tch cc nng cao ngun vn huy ng p ng nhu cu cho vay tt hn. V kt qu hot ng kinh doanh, li nhun cng tng nhanh bnh qun tng 83% tng thu nhp qua ba nm. Tuy vy, bit r hn v nhng mt tt t c cng nh nhng mt cn tn ti, chng ta cn i su vo nghin cu. V chnh l l do ti chn ti: Phn tch hot ng tn dng ti Ngn hng Nng Nghip v Pht Trin Nng Thn Th x Vnh Long nghin cu cho lun vn tt nghip ca mnh. 1.2.Mc tiu nghin cu: Mc tiu chung: PhntchhiuquvtnhhnhhuyngvnvchovaytiNgnhng Nng nghip v Pht trin Nng thn Th x Vnh Long. Mc tiu c th: (1) nh gi thc trng v hot ng kinh doanh ti ngn hng nhng nm qua (2) Phn tch hiu qu tn dng ti ngn hng qua ba nm t 2004-2006 (3) xut cc gii php nng cao hiu qu tn dng ti Ngn hng Nng nghip v Pht trin Nng thn Th x Vnh Long. 1.3.Phm vi nghin cu: ti s phn tch s thay i v hot ng tn dng ca ngn hng qua ba nm 2004 - 2006. Vi d liu ba nm v kt qu, c th cung cp cho chng ta mt bc tranh r nt v xu hng bin ng cng nh cc nhn t nh hng n kt qu. T vic xut cc gii php s tt hn. 1.4.Lc kho ti liu c lin quan n ti nghin cu: Cc nghin cu c lin quan n ti gm c: -NguynThNgcThy,TrngihcDnlpCuLong(thng06 nm 2004), Phn tch hot ng tn dng v bin php nng cao hiu qu hot ng tn dngti Ngn hng Nng nghip&Phttrin Nng thn ThxVnh Long.Trongtinytcginhgi:Hotngtndngtingnhng t kt qu kh tt t nm 2002-2004, khch hng n vay vn ngy cng nhiu, song song l s tng ln v li sut ca cc k hn tin gi thu ht lng ngokhchhngngiaodchvingnhng.Ngnhngbtum Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam16SVTH: Hunh Kim An rng cho vay n cc thnh phn kinh t khc nhau, tng khon cho vay trung v di hn.-NguynThNgcHn,TrngihcDnlpCuLong(thng06 nm2005),PhntchtnhhnhchovayvhuyngvntiNgnhngNng nghip&PhttrinNngthnThxVnhLong.Tcgidavoslinh hot ca cng tc huy ng vn vi nhiu mc li sut khc nhau m chi nhnh thu ht ctin gica dn cvcctchc kinh t ngy mttng. Vn huy ng lun tng qua cc nm. Cn i vi cng tc cp tn dng th mc d n nm sau lun tng so vi nm trc. T cho thy ngn hng c nhiu bin php tch cc trong cng tc huy ng vn cng nh cho vay. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam17SVTH: Hunh Kim An CHNG 2 PHNG PHP LUN V PHNG PHP NGHIN CU 2.1. PHNG PHP LUN: 2.1.1. Cc khi nim: 2.1.1.1. Hiu qu tn dng:Hiuqutndngcnhnghalhotngkinhdoanhtintca ngn hng t kt qu tt v gia tng doanh s cho vay, doanh s thu n, d n c duy tr mc tng trng v n nh, trong n qu hn, n xu chim mt t l chp nhn c, m bo thu nhp, li nhun, gi th ng vng trong khi cnh tranh ngy cng gay gt gia cc ngn hng.[2, tr.105]. 2.1.1.2. Doanh s cho vay: Doanhschovay:Lchtiuphnnhttccckhontndngm Ngnhngchokhchhngvaykhngninvicmnvaythuchay cha trong mt thi gian nht nh [2, tr.61]. 2.1.1.3. Doanh s thu n: Doanh s thu n: L ch tiu phn nh tt c cc khon tn dng m Ngn hng thu v c khi o hn vo mt thi im nht nh no [2, tr.61]. 2.1.1.4. D n: D n: L ch tiu phn nh s n m Ngn hng cho vay v cha thu cvomtthiimnhtnh.xcnhcdn,Ngnhngsso snh gia hai ch tiu doanh s cho vay v doanh s thu n [2, tr.61]. 2.1.1.5. N qu hn: N qu hn: L ch tiu phn nh cc khon n n hn m khch hng khng c kh nng tr n cho Ngn hng m khng c l do chnh ng. Khi Ngn hng chuyn t ti khon d n sang ti khon khc gi l ti khon n qu hn. N qu hn c tnh t nhm 2 n nhm 5 [2, tr.99]. 2.1.1.6. N xu: Nxulnhngkhonnctnhtnhm3trln.ylnhng khon n c th gy ri ro cho ngn hng [2, tr.99]. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam18SVTH: Hunh Kim An 2.1.1.7. Vn huy ng: Vnhuyng:Lngunvnchyuchimttrngrtlntrongcc ngn hng, gm:+ Vn tin gi: t cc t chc kinh t, vn nhn ri ca dn c ..... + Vn huy ng qua cc chng t c gi: k phiu, tri phiu. + Vn vay: t Ngn hng Trung ng, cc t chc tn dng khc [2, tr.8]. 2.1.2. Cc ch tiu nh gi hot ng tn dng: nh gi hot ng tn dng, cc ch tiu thng c s dng bao gm: D n/vn huy ng H s thu n Vng quay vn tn dngT l n xuLi nhun/tng ti sn Li nhun/thu nhp Kh nng s dng ti sn Chi ph/tng ti sn Chi ph/tng thu nhp Phn di y s trnh by cch tnh cc ch tiu v ngha ca tng ch tiu: 2.1.2.1. T l d n trn tng vn huy ng: ChtiunyphnnhhiuqusdngvncaNgnhng,chobit ngn hng cho vay c bao nhiu trong tng vn huy ng. T l ny cng cao cho thy vn huy ng t trong khi nhu cu vay vn cng tng [2, tr.150]. Ch tiu ny c tnh nh sau: Tng d n D n/tng vn huy ng =x 100% Tng vn huy ng 2.1.2.2. H s thu n: H s thu n nh gi hiu qu tn dng trong vic thu hi n ca Ngn hng, n phn nh trong mt thi k no vi doanh s cho vay nht nh. H s ny cng cao c nh gi cng tt [2, tr.150]. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam19SVTH: Hunh Kim An Cch tnh ch tiu trn: Doanh s thu n H s thu n= Doanh s cho vay 2.1.2.3. Vng quay vn tn dngCng thc: Doanh s thu n Vng quay vn tn dng= D n bnh qun Trong : D n bnh qun = (D n u k + D n cui k)/ 2 Chtiutrncnghaolngtclunchuynvntndngca Ngnhng,phnnhsvnutcquayvngnhanhhaychm.Nus vng quay vn tn dng cng cao th ng vn ca Ngn hng quay cng nhanh, t hiu qu cao [2, tr.150]. 2.1.2.4. T l n xu:T l n xu c tnh bng cng thc: D n xu T l n xu = x 100% Tng d n ngha: Ch tiu ny phn nh tnh hnh kinh doanh, mc ri ro cho vay cng nh hiu qu tn dng ca Ngn hng. T l ny cng cao th hin cht lng tn dng cng km v ngc li [2, tr.150]. 2.1.2.5. Li nhun trn Tng ti sn: Ch tiu ny cho thy cht lng ca cng tc qun l ti sn ca Ngn hng. H s ny cng cao th tnh sinh li ca ti sn cng ln. 2, tr.159] Li nhun rng ROA = x 100% Tng ti sn Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam20SVTH: Hunh Kim An 2.1.2.6. Li nhun trn thu nhp: Li nhun trn thu nhp l ch tiu c tnh bng cng thc: Li nhun LN/ TN = x 100% Tng thu nhp Vi ngha: Ch tiu ny cho bit hiu qu ca mt ng thu nhp, ng thi nh gi hiu qu qun l thu nhp ca ngn hng. C th, ch s ny cao chng t ngn hngcnhngbinphptchcctrongvicgimchiphvtngthunhp ca ngn hng. [2, tr.160] 2.1.2.7. Kh nng s dng ti sn: Cng thc: Thu nhp Kh nng s dng ti sn= Tng Ti sn ngha: Chtiunyolngslunchuyncatngtisn,nhgiNgn hng s dng ti sn ca mnh nh th no. [2, tr.160] 2.1.2.8. Tng chi ph trn Tng ti sn: y l ch s xc nh chi ph phi b ra cho vic s dng ti sn u t.Chsnycaochonhphntchthycngnhng angyukmtrong khu qun l chi ph ca mnh v t nn c nhng thay i thch hp c th nng cao li nhun ngn hng trong tng lai. [2, tr.160] Tng chi ph CP/ TTS = x 100% Tng ti sn Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam21SVTH: Hunh Kim An 2.1.2.9. Tng chi ph trn Tng thu nhp: i cng thc tnh:VTng chi ph CP/ TN =x 100% Tng thu nhp Chtiunytnhtonkhnngbpchiphcamtngthunhp. y cng l ch s o lng hiu qu kinh doanh ca ngn hng. Thng thng ch s ny phi nh hn 1, nu n ln hn 1 chng t ngn hng hot ng km hiu qu, ang c nguy c ph sn trong tng lai. [2, tr.160] 2.2. PHNG PHP NGHIN CU: Nhm lm r ti ch yu l s dng cc phng php nghin cu sau: - Thu thp s liu trc tip ti ngn hng.- p dng phng php so snh s tuyt i v tng i qua cc nm. -Thngk,tnghp,phntchccchtiunhgihiuquhuy ng vn v cho vay ca Ngn hng. - Phng php nh gi c bit: thc hin su theo tng vn , tng ch tiu, tng hin tng nh: phn tch doanh s cho vay, doanh s thu n, d n, n xu theo thi hn tn dng v theo thnh phn kinh t. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam22SVTH: Hunh Kim An CHNG 3 GII THIU V NGN HNG NNG NGHIP V PHT TRIN NNG THN TH X VNH LONG 3.1. LCH S HNH THNH Ngn hng Nng nghip Vit Nam c thnh lp ngy 26/03/1988, theo Nghnhs53/HBTcaChTchHingBTrng(naylThtng Chnhph).iu1caquytnhnylchrNgnhngNngnghipVit Namtheonghnhs33-HBTngy26/03/1988,ChTchHingB TrngthnhlpNgnhngthngmiQucdoanh,lytnlNgnhng Nng nghip, vit tt l NHN0 & PTNT Vit Nam b nhim qun l. Qua NHN0 & PTNT Chi Nhnh Tnh Vnh Long c thnh lp theo quyt nh thnh lp s 280/QNH-5 ngy 15/10/1996 v l mt trong nhng chi nhnh ca Ngn hng Nng Nghip & Pht Trin Nng Thn Vit Nam. Tr s t ti 28 Hng o Vng, phng 1, Th x Vnh Long, tnh Vnh Long. in thoi:(070)822193.NHN0&PTNTchinhnhtnhVnhLongcttc8chi nhnh trc thuc, bao gm 6 chi nhnh cp II cc huyn, l: Long H, Mang Tht, Vng Lim, Tr n, Tam Bnh, Bnh Minh v 2 chi nhnh cp II l Ngn hngNngnghipThxVnhLongvNgnHngNngnghipChinhnh Long Chu trc thuc tnh ng trn a bn Th x Vnh Long. Mi hot ng cattcccchinhnhuchusqunlvchocaNgnhngNng nghip v Pht trin Nng thn Tnh Vnh Long. Mt trong hai chi nhnh Ngn hng Nng nghip ng trn a bn Th x Vnh Long l chi nhnh Ngn hng Nng nghip v Pht trin Nng thn Th x Vnh Long, tr s t ti s 14 Hng Vng, Phng 1, Th x Vnh Long, c thnh lp theo s 14/QNH TCCB ngy 01 thng 05 nm 1995 vi tn gi ban ulNgnhngNngnghipvPhttrinNngthnchinhnhLongChu. Nhngtthng10nm2002citnthnh:NgnhngNngnghipv PhttrinNngthnchinhnhThxVnhLongtheoquytnh170/Q HQTngy13/08/2002caChTchHingQunTr.NgnhngNng nghip v Pht trin Nng thn Th x Vnh Long c: - T cch php nhn theo php lut Vit Nam. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam23SVTH: Hunh Kim An - Tn giao dch: Ngn hng Nng nghip v Pht trin Nng thn Th x Vnh Long. - Con du ring, ti sn m ti Ngn hng Nh nc v cc Ngn hng trong, ngoi nc theo quy nh php lut. -Bng Cn i k ton theo quy nh php lut Vit Nam. -Chutrchnhimivicckhonntrongphm vi s vn v ti sn thuc s hu Nh nc do Ngn hng Nng nghip v Pht trin Nng thn Th x Vnh Long qun l. - T chc hot ng theo quy ch ca Ngn hng Nng nghip v Pht trin Nng thn Vit Nam vi nhim v huy ng tin gi ca cc t chc kinh t,doanhnghip,hdncchovayvnccthnhphnkinhtngoiquc doanh,hsnxut,thngnghip,dchvthu,chitinmtvccnhimv khc do Gim c Ngn hng Nng nghip v Pht trin Nng thn Tnh giao. 3.2. C CU T CHC TngsnhnvincaNHN0&PTNTchinhnhTXVLhinnayc43 ngi trong c 25 ngi trong bin ch. Ban Gim c: c 02 ngi Gm01GimcvPhGimc.Cthniylunoqunl mi hot ng ca Ngn hng. Ban lnh o l trung tm iu hnh ra quyt nh thchinthitlpccchnhsch,rachinlchotngcanv.Ban Gim c thng xuyn kim tra, kim sot hot ng kinh doanh ca n v. Phng K ton Ngn qu: Gm 01 Trng phng ph trch chung, phng ny chim v tr trung tm ca Ngn hng, lm nhim v k ton thanh ton v theo di tng ti khon pht sinh t hot ng hng ngy, kim tra cht ch s hot ng ca ngun vn. Bn cnh cn c nhim v thu chi tin mt, bo qun tin v thu chi ng ch , bo qun an ton kho qu. Phng nghip v kinh doanh:c 09 ngi Gmmttrngphngvccnhnvin.ylphngbanquantrng chuyn su v nghip v tn dng v cng l phng kinh doanh li l ca Ngn hng.NhimvcaTrngphngltrctipcho,qunltonbhot Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam24SVTH: Hunh Kim An ngcaphngtndng.Choccchinhnhtrcthucnh:MThun, Phng Giao Dch S 1. Cn c vo k hoch c giao hng qu thng xuyn kim tra cc cng tc tn dng kp thi, pht hin kp thi cc sai st trong vic s dng vn ca khch hng. Mi nhn vin c phn cng ph trch mt khu vc trong Th x, c th l mt hoc hai phng. Trong phm vi ca mnh mi nhnvinphimtrchqunlcccutinvaymNgnhngquy nh vi tng loi khch hng thng qua Ban Gim c. Trong tng khu vc ph trch ca mnh, mi nhn vin s thc hin cc nghip v Ngn hng, gii quyt cho vay vn h tr xa i gim ngho, gii quyt cho vay u i vi nng dn, thchinthmnhccdnkinhdoanhvnghincuccnxinvay thng qua lm c s cho Ngn hng thc hin cc nghip v ca mnh nhm tch ly vn v nng cao hiu qu s dng vn. Phng Hnh chnh: chu trch nhim qun l cp pht lng cho cn b nhn vin, nm bt thng tin trong ni b cng nh t trn xung, ng thi chu trch nhim qun l ti sn chung ca Ngn hng. T kim tra mt thnh vin: chu s ch o ca phng kim tra kim ton NHN0 & PTNT Tnh v ca Gim c NHN0 & PTNT Th X, chc nng kim tra chng t k ton, chng t tn dng, lp bo co hng qu gi cp trn theo quy nh.Gip Gim c khi kin cc v n dn s, hnh s i vi cc h vay c tnhchaykhngtr,chnhvilaotrongquanhvayvnNgnhng. Thamgiavovicxemxtgiiquytkhiunitcocacngdnlinquan n hot ng Ngn hng. Tthmnh:Mtthnhvin,chusch o ca phng thm nh Ngn hng Tnh, Gim c NHN0 & PTNT Th x, phi hp vi cn b tn dng hoc c lp tin hnh thm nh li cc d n cho vay t 50 triu tr ln trc khi trnh Gim c ph duyt. abnhotngcaNHNo&PTNTchinhnhThXVnhLong: gm 7 phng F1; F2; F3; F4; F5; F8; F9 v 4 x: x Tn Hi, x Tn Ha, x TnNgi,TrngAn.Ringabnphng4giaochoPhnggiaodchs1 qunl;Phng9v4xnutrnthucabnqunlcaChinhnhM Thun. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam25SVTH: Hunh Kim An GIM C Phng Giao dch s 1 P. GIM CNHN0 & PTNT Chi nhnh M Thun Phng Tn dng Phng K ton Ngn quTTn dng TK ton Ngn quHnh 1: S c cu t chc 3.3. CHC NNG V NHIM V CA NGN HNG 3.3.1.Chc nng ca Ngn hng: NgnhngNngNghipvPhtTrinNngThnThxVnhLong hot ng vi chc nng mt Ngn hng thng mi nh sau: -Nhntingititkimckhn,khngkhncaccthnh phn kinh t trong mi lnh vc v dn c trn a bn hot ng. -PhthnhccloikphiutheothigianvilisutdoNgn hng Nng nghip v Pht trin Nng thn quy nh. -Chovayngnhn,trunghnvdihniviccthnhphn kinh t, sn xut nng cng nghip, tiu th cng nghip, dch v thng mi, du lchbng ng Vit Nam. - Nhn chuyn tin nhanh i cc ni trong ton quc. - Dch v cm c, thanh ton, chuyn tin nhanh qua mng vi tnh. NgoiracnnhnythcchovayxaigimnghoviNgn hng phc v ngi ngho. 3.3.2. Nhim v ca Ngn hng: Yu cu khch hng cung cp ti liu chng minh d n u t, phng n sn xut kinh doanh, dch v hoc d n u t, phng n phc v i sng Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam26SVTH: Hunh Kim An mangtnhkhthi,khnngtichnhcaitngxinvayvcangibo lnh trc khi quyt nh cho vay. - T chi yu cu vay vn ca khch hng nu thy khng iu kin vay, cc d n hoc phng n vay nu khng hiu qu, khng ph hp vi quy nh ca php lut. -Kimtra,gimstqutrnhvayvn,sdngvtr n ca khch hng, chm dt vic cho vay, thu hi n trc hn khi pht hin khch hng cung cp thng tin sai s tht, vi phm hp ng tn dng. - Khi kin khch hng vi phm hp ng tn dng hoc ngi bo lnh theo quy nh ca php lut. -Khinhntrnmkhchhngkhngtrn,nugiaNgn hngvkhchhngkhngcthathungkhcngoihpngtndngth Ngn hng c quyn x l ti sn m bo tin vay thu hi n theo quy nh ca php lut hoc yu cu ngi bo lnh thc hin ngha v bo lnh ca mnh i vi Ngn hng. 3.4. CC HOT NG CH YU CA NGN HNG 3.4.1.Huy ng vn: Huy ng vn ca cc t chc kinh t, c nhn trong nc, cc t chc v cnhn,ngincngoiVitNam.Baogmccloitingickhn, khngkhn(vichuyngtingibngngoitphichphnhngquy nh ca Nh nc v qun l ngoi t). Phthnhtriphiu,kphiu,tnphiungnhn,trunghnvdihn (khicNgnhngcptrnchophp)theokhochcTngGimc giao. Tip nhn ngun vn ti tr, y thc v cc ngun vn khc u t cho ccchngtrnhphttrinnngthnvphttrinkinhtxhi,ccngnh ngh theo quy nh. 3.4.2. Thanh ton khng dng tin mt: Vic thanh tan khng dng tin mt ch yu l cc nghip v thanh ton bngsc,ynhimchithanhtonqualinngnhngchoccnvthuch thng ngn hng thng mi khc ngoi h thng. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam27SVTH: Hunh Kim An Ngoivicthanhtonkhngdngtinmt,chinhnhNgnhngcn thc hin thm cng vic y nhim thu cc n v khc trn a bn nh :Cng ty bo him, Cng ty cp nc, Cng ty in bo in thoi v c bit l nghip v chuyn tin nhanh trong nc. 3.4.3. Nghip v ngn qu: Thchinchcnngkimimvthutinmtchonhngkhchhng gi tin tit kim hoc khch hng vay vic thu tin mt c thc hin ti chi nhnh Ngn hng hoc ti cc c s theo yu cu ca khch hng (trong phm vi cho php). Thc hin cc chc nng chi xut cc khon tin mt cho khch hng mtikhontingivchokhchhngvaytintichinhnhNgnhngThx Vnh Long. ThchincngvicchuyntinmttchinhnhNgnhngNng nghip Tnh v ngc li . 3.4.4. Nghip v tn dng: Trong phm vi c y quyn ,chi nhnh c thc hin: - Thc hin y cc th loi cho vay ngn hn, trung hn v di hn nhm p ng yu cu vn phc v cho sn xut kinh doanh, dch v phc v cho i sng v cc d n u t pht trin. -Thchinchovayccthnhphnkinht,cssnxutkinh doanh, cc doanh nghip, h gia nh, c nhn trn a bn Th x Vnh Long v cc huyn ln cn. -Thchinchovaycchnghobngngunvnythcca Chnh Ph. - Cho vay pht trin sn xut kinh doanh, u tin u t vn cho cc doanh nghip sn xut, thu mua ch bin hng ha -Chovaychitkhuchngtcgi,vaytiudngvccnghip v kinh doanh khc. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam28SVTH: Hunh Kim An 3.5.KTQUHOTNGKINHDOANHCANGNHNGQUA3 NM (2004 2006) Bo co kt qu hot ng kinh doanh ca ngn hng l mt bo co ti chnhchobittnhhnhthu,chivmcliltrongkinhdoanhcangn hng. Phn tch kt qu hot ng kinh doanh ca ngn hng gip nh phn tch hn ch c nhng khon chi ph bt hp l, v t c bin php nhm khc phc nhng mt yu, pht huy nhng mt mnh trong kinh doanh gp phn nng cao li nhun cho ngn hng, lm cho ngn hng ngy cng pht trin. Bngktquhotngkinhdoanhthhinquabantchnhl:Tng thu nhp, Tng chi ph v Li nhun. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam29SVTH: Hunh Kim An Bng 1: BO CO KT QU HOT NG KINH DOANH (2004 2006) VT: triu ng 2005/20042006/2005 Ch tiu200420052006 S tinTng gim (%)S tinTng gim (%) I. TNG THU NHP16.839 29.872 39.839 13.033 77,40 9.967 33,37 1. Thu t HTD16.615 29.400 39.085 12.785 76,95 9.685 32,94 2. Thu t H DVTT & ngn qu97 175 271 78 80,41 96 54,86 3. TN t HKD N.Hi4 10 10 6 150 0 0 4. TN t HKD khc0 2 2 (2) (50) 0 0 5. TN khc123 285 471 162 131,71 186 65,26 II. TNG CHI PH14.245 23.817 31.812 9.572 67,20 7.995 33,57 1. CP HTD10.417 20.337 27.078 9.884 94,56 6.741 33,15 2. CP H DV55 73 90 18 32,73 17 23,29 3. CP HKD ngoi hi37 28 2 (9) (24,32) (26) (92,86) 4. Chi np thu & cc khon ph, l ph3 10 7 7 233,33 (3) (30) 5. CP cho Nhn vin1.083 1.107 1.541 23 2,12 434 39,20 6. Chi HQL & cng v905 1.045 1.361 140 15,47 316 30,24 7. Chi v TS671 651 660 (20) (2,98) 9 1,38 8. CP d phng, BTBH TGKH1.074 566 1.073 (508) (47,30) 507 89,58 LI NHUN 2.594 6.055 8.027 3.461 133,42 1.972 32,57 Ngun: Phng K ton NHN0 & PTNT TXVL Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam30SVTH: Hunh Kim An Xt mt cch tng qut ta thy mc tng tng thu nhp bnh qun l 55%, cn mc tng bnh qun ca tng chi ph l 50%. Nh vy nhn chung thu nhp tng nhanh hn tng chi ph qua cc nm, c th ni y l mt du hiu tch cc. Tuy nhin nu phn tch mt cch chi tit th ta thy mc tng tng chi ph nm 2006 tng nhanh hn tng thu nhp. Nguyn nhn dn n s gia tng ca CngvisgiatngcathunhpthcckhonchiphcaNgnhngcng tng tng ng qua cc nm. C th, nm 2005 tng chi ph ca Ngn hng l23.817triungtng9.572triungsovinm2004haytng67,20%, sangnm2006dohotngkinhdoanhcaNgnhngphttrinnnchph hot ng cng tng ln ng k t 31.812 triu ng tng 7.995 triu ng hay tng 33,57% so vi nm 2005.T bng bo co kt qu hot ng kinh doanh ca Ngn hng qua 3 nm (2004-2006) ta thy tng thu nhp u tng. C th, nm 2004 tng thu nhp ca Ngn hng t 16.839 triu ng th n nm 2005 tng thu nhp ca Ngn hng l29.872triung,tngln13.033triunghaytng77,40%sovinm 2004. n nm 2006 tng thu nhp ca Ngn hng t 39.839 triu ng tng ln 9.967triunghaytng33,37%sovinm2005.Sd,tngthunhpca Ngn hng tng qua cc nm, c bit nm 2006 nguyn nhn l Ngn hng ngy cng thu ht cc khch hng c uy tn lm cho hot ng tn dng thu t li cho vay ca Ngn hng ngy cng tng, t lm tng tng thu nhp, v thu t li vay l khon thu lun chim t trng ln trong tng ngun thu nhp ca Ngn hng. C th, nm 2004 thu t li vay t 16.615 triu ng chim khong 98,7% sovitngthunhp,nm2005t29.400triungchimkhong98,4%so vitngthunhpcangnhng,nm2006ththutlivayt39.085triu ng chim 98,1% so vi tng thu nhp.` NgunthucaNgnhngbaogm:Thuthotngtndng,thut hotngdchvvngnqu,thuphbolnh,thulitingi,kinhdoanh ngoihivcckhonthukhc,trongthuthotngtndngchimt trng cao nht trong tng thu nhp ca Ngn hng. 3.5.1. Tng thu nhp v tng chi ph: Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam31SVTH: Hunh Kim An 3.5.2. Li nhun: Ta bit li nhun l phn thu nhp cn li sau khi tr i cc khon chi ph. T bng trn ta thy do hot ng kinh doanh ca Ngn hng c nhng du hiu kh quan cng vi vic ch trng qun l chi ph nn li nhun ca Ngn hng cngtnguquaccnm.Cth,nm2005linhunt6.055triung tng 3.461 triu ng hay tng 133,42% so vi nm 2004, sang nm 2006 do c chnhschkinhdoanhhplnhmrngthphn,tmnhngbinphpci thin ng k nhm gim chi ph hot ng bn cnh cc bin php lm tng thu nhplmcholinhuncangnhngt8.027triungtng32,57%hay tng1.972triungsovinm2005,tctngtrnglinhuncaNgn hngchothyNgnhnghotngngycngchiuquhn,mcdsong song l s tng ln ca chi ph. Qua vic phn tch bng kt qu hot ng kinh doanh ca Ngn hng ta thy Ngn hng cn m rng thm cc dch v tin ch nhm thu ht ngy cng nhiukhchhngcuytn,qunlchiph,nngcaochtlngdchv,a dng ho dch v v trang b tt cc thit b Ngn hng, c bit l vn ho phc vcaccnhnvinvhchnhlnhngngitrctiptonnchtlng dch v ca Ngn hng nhm tng sc cnh tranh so vi cc Ngn hng khc v lmchoNgnhnghotngngycngchiuqutrongqutrnhhinhp nh hin nay. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam32SVTH: Hunh Kim An 010,00020,00030,00040,000Triu ng2004 2005 2006 NmTng thu nhpTng chi phLi nhun : Kt qu hot ng kinh doanh t nm 2004 - 2006 th 1 3.6. MC TIU KINH DOANH NM 2007 Trn c s mc tiu v nh hng kinh doanh ca NHN0 & PTNT Vit Nam, ca NHN0 & PTNT tnh Vnh Long, cng nh mc tiu pht trin kinh t x hi ca Th x Vnh Long m Chi nhnh NHN0 & PTNT TXVL s xy dng mc tiu phn u cho nm 2007 vi phng chm: nm sau phi cao hn nm trc,cbitlhuyngvn,dn,doanhthu,dchv,cnvnxuth phi duy tr di 1%. TrcmtchinhnhNHN0&PTNTTXVLramctiuchyuv hot ng kinh doanh v ti chnh nm 2007 nh sau: Ngunvnhuyngn31/12/2007l268tngvitctng trng 12% so vi u nm, trong : + Vn huy ng ni t 253 t ng, tng 12% so vi u nm. + Vn huy ng ngoi t ( qui i) 15 t ng, tng 15% so vi u nm. Tng d n n 31/12/2007 l 248 t ng, tng so vi u nm l 11%.+ T l n xu: di 1% Thu n x l ri ro: Thu 100% theo k hoch tnh giao. Ti chnh: tng 10% so vi k hoch tnh giao nm 2006 Thu ngoi tn dng: 320 triu ng Thc hin y cc chnh sch i vi ngi lao ng. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam33SVTH: Hunh Kim An n nm 2006 th ngn hng khc phc c iu va nu trn. Ngun vn nm 2006 l 246.192 triu ng. Nh vy ngun vn tng kh cao so vi nm 2005 l 39.222 triu ng v trong con s ny phn ln l s tng ca ngun Nm2004tngngunvnhuyngl176.226triung,sangnm 2005 ngun vn l 206.970 triu ng, tc l ngun vn nm 2005 tuy c tng so vi nm 2004 nhng trong tng s tng l 30.744 triu ng th vn iu chuyn l 11.529 triu ng tc l chim 37,50%, con s ny cng kh ln, iu ny chothyhotnghuyngvntuychiuqunhngvnchapng nhu cu cho hot ng tn dng, phi xin iu chuyn vn. Ba nm qua NHNo & PTNT TXVL trin khai nhiu bin php tch cc thu ht ngun vn nhn ri trn a bn th x nh tuyn truyn qung b trn bo,treobangon,tipcncckhchhnguytnvtruynthngNHN0& PTNT TXVL thc hin huy ng vn vi nhiu hnh thc khc nhau bao gm tin gi ca t chc tn dng, tin gi ca t chc kinh t, tin gi tit kim, pht hnh GTCG Nhng nm qua ngn hng t c nhng kt qu kh quan nh sau: Ngun vn ca cc ngn hng l nhng gi tr tin t do ngn hng huy ng,tolpc,dngavothchinccccnghipvkinhdoanh khc. Mun duy tr hot ng ca ngn hng th vic u tin l phi to ngun vn m bo cho tin trnh kinh doanh c tri chy v thun li. Do , vic chm lo cng tc huy ng vn lm cho ngun vn n nh v tng trng s gp phn rt ln trong hiu qu kinh doanh ca ngn hng, bi l hot ng tn dng ca ngn hng ch yu da vo ngun vn huy ng c tin hnh phn b n nhng ngi c nhu cu s dng vn v sinh li t hot ng ny. 4.1.1. Tnh hnh ngun vn: 4.1. PHN TCH TNH HNH HUY NG VNTH X VNH LONG NNG NGHIP V PHT TRIN NNG THNPHN TCH HOT NG TN DNG TI NGN HNGCHNG 4 Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam34SVTH: Hunh Kim An Ba nm qua s d ngun vn t c kt qu tt nh vy l do ton th cn b cng chc ca ngn hng n lc ht mnh, Ban Gim c khng ngng nng cao phong cch qun tr, iu hnh, qun l tt nhn vin, ra nhng bin php kh thi tng cng cng tc huy ng vn nh iu chnh mc li sut. Cc bphn,phngbanonktcnghtrnhau,cmiquanhmcxchnhau nh Phng K ton Ngn qu chm lo huy ng vn cung cp ngun vn ny cho Phng Tn dng tin hnh cho vay v ngun thu ch yu ca ngn hng l t thu li cho vay. Chnh v vy ngn hng to c u th trn a bn, to c quanhrngrigipngunvncangnhngtngtrngvnnh,trnh c tnh trng thiu vn, gim vn iu chuyn t ngn hng cp trn, p ng nhu cu vay vn trong xu th cng nghip ha, hin i ha nh hin nay, cnh tranhcviccngnhngkhcangngycngnhiutrnabnthx.Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam35SVTH: Hunh Kim An Bng 2: TNH HNH HUY NG VN CA NGN HNG QUA 3 NM (2004 2006) VT: triu ng 2004200520062005/20042006/2005 Ch tiu S tin T trng (%) S tin T trng (%) S tin T trng (%) S tin Tng gim (%) S tin Tng gim (%) I. Vn huy ng172.332 100,00 191.547100,00226.766100,00 19.215 11,71 35.219 18,39 1. TG TCTD956 0,55 6.9383,621500,07 5.982 625,73 (6.788) (97,84) 2. TG TCKT28.956 16,80 18.8409,8451.98222,92 (10.116) (34,94) 33.142 175,91 3. Tin gi c nhn1.825 1,06 4.9822,6010.2354,51 3.157 172,99 5.253 105,44 4. Tin gi tit kim135.105 78,40 150.42878,53118.28152,16 15.323 11,34 (32.147) (21,37) 5. Pht hnh GTCG5.490 3,19 10.3595,4146.11820,34 4.869 88,69 35.759 345,20 Ngun: Phng K ton NHN0 & PTNT TXVL TG TCTD: Tin gi ca T chc tn dng TG TCKT: Tin gi ca T chc kinh t GTCG: Giy t c gi, NV: Ngun vn

Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam36SVTH: Hunh Kim An 4.1.1.1. Vn huy ng: Vnhuynglngunvnchyu,chimttrngrtlntrongcc ngn hng, nu ngn hng pht huy tt cng tc huy ng vn khng nhng m rngcngtcchovay,tngcngvnchonnkinhtmcnmangncho ngn hng nhiulinhun. Do thc ctmquantrngca ngun vnhuy ng trong qu trnh kinh doanh nn NHN0 & PTNT TXVL rt n lc huy ngngunvnnhnritrongcctchckinht,trongdncbsung ngun vn cho ngn hng, m bo ngun vn n nh p ng ngy cng tt hn nhu cu vn vay hin nay. Chnhvnhnthcctmquantrngcavnhuyngnntnm 2004 - 2006 NHN0 & PTNT TXVL c gng gi vn huy ng lun n nh v tnguqua3nm.Nm2004vnhuyngt172.332triung,nnm 2005vnhuyngl191.547triungnghalvnhuyngnm2005 tng19.215triunghaytng11,15%.Cngtchuyngvnngycngc hiu qu th hin vo nm 2006, vn huy ng tng cao hn t 226.766 triu ng tc l tng 35.219 triu ng hay tng 18,39% so vi nm 2005. Trong ngun vn huy ng th ch yu l huy ng t cc t chc kinh t, dn c trn a bn th x v cc h ven ngoi Th x Vnh Long. Bn cnh th cng c t tin gi ca cc t chc tn dng v pht hnh GTCG. hiu mt cch r rng hn v ngun vn huy ng ta hy i vo phn tch tng phn c th: *Tin gi ca T chc tn dng: Ngun vn i vay ca cc ngn hng khc l ngun vn c hnh thnh bi cc mi quan h gia cc t chc tn dng vi nhau hoc gia cc t chc tn dngviNgnhngNhnc.NhngyNHN0&PTNTTXVLlngn hng cp 2 trc thuc chi nhnh cp 1 l NHNo & PTNT Tnh Vnh Long. Chnh vlngnhngcp2nnngnhngkhngckhonvaytNgnhngNh nccngnhtingitiNgnhngNhnc.Tabitrngtrongqutrnh kinhdoanhbtkmtdoanhnghipnocngclcphtsinhtnhtrngtm thithavnhocthiuvn.Vhotngkinhdoanhtintcangnhng Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam37SVTH: Hunh Kim An cngkhngngoitnhtrng.ivingnhng,cngclcngnhngtp trung huy ng c vn nhng li khng cho vay ht, trong khi li tin gi vn phi tr, cng c khi nhu cu vay vn ln m kh nng ngn hng khng th p ng c. V vy, trong nhng trng hp trn ngn hng cng c th tip tc gi vn tm thi cha s dng vo ngn hng khc ly li hoc i vay ca ccngnhngkhccphtsinhtnhtrngthavnnhmkhiphckhnng thanh ton ca ngn hng. Trong 3 nm qua NHN0 & PTNT TXVL huy ng t tin gi ca cc t chc tn dng vi mc li sut khng i duy tr mc 0,20%/thng. Nm 2004 vistinl956triung,sangnm2005tingicatchctndngti NHN0&PTNTTXVL tnglnrtcaosovinm2004l6.938triung tc l tng 625,73%. Nhng n nm 2006 con s ny gim ng k vi s tin l 150 triu ng tc gim 97,84% so vi nm 2005. Cng nh nu phn trn y l loi tin gi tm thi ca cc t chc tn dng nn c nhng bin ng nh trn l iu bnh thng. * Tin gi ca cc T chc kinh t: Tin gi ca TCKT l s tin tm thi nhn ri pht sinh trong qu trnh sn xut kinh doanh ca h c gi ti ngn hng. Trong xu th pht trin ca xhi,ccTCKTthngcmiquanhrng,dovymquanhthanhton cngthngphbinvphigiaodchvikhchhngcaccTCKTvis tin kh ln. Ngy nay a s cc TCKT u m TKTG ti cc ngn hng ni m htnnhim,tintngnht,mthngltingikhngkhntrlng cho cng nhn qua my ATM, lm gim mt phn chi ph trong vic pht lng, lm cng tc ph khi i xa khng cn mang theo nhiu tin m ch cn c tm th ATMlcthrttinc,mbosanton,thuntinvgimnhiuchi ph. LngtingithanhtoncaccTCKT3nmquacmclisut khng i (0,20%/thng), tuy nhin lng tin gi ny cng c nhiu bin ng. C th nh sau: Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam38SVTH: Hunh Kim An Nm2004tingicaTCKTtingnhngl28.956triungnhng nnm2005ligimcn18.840triung,tcltrongnm2005vnhuy ng t TCKT gim 10.116 triu ng tng ng gim 34,94%. Nhng n nm2006consnylitnglntbinl51.982triung,tcltng 175,91% hay tng 33.142 triu ng so vi nm 2005. Tuy nhin, phn ln lng tin gi ca TCKT l tin gi khng k hn, v vy hiu qu m n em li cho ngn hng cng khng ln lm. Bi l vi lng tin gi khng k hn th ngn hng khng th ch ng trong khu s dng s tin ny vo hot ng cho vay. Nm 2005 s tin huy ng t TCKT c gim l do c s cnh tranh gay gt v th phn ca cc ngn hng. * Tin gi ca c nhn: Cngvisphttrincakhoahccngngh,cbitlcngngh thng tin, cc hnh thc thanh ton khng dng tin mt ngy cng c m rng v a dng, v vy kch thch cc c nhn m ti khon tin gi ti ngn hng, l khon tin gi khng k hn, thc hin cc giao dch v thanh ton qua ngn hng. Ta thy li sut tin gi ca t chc tn dng v t chc kinh t khng c sthayivimchuyngl0,20%/thng.Tuyvy,thuhttingic nhn th li sut ny c s thay i tng ln t 0,20%/thng nm 2004 ln mc 0,25%/thng nm 2005 v 2006. Qua bngsliutathy:loiting i ny chimttrngtng i nh trong tng vn huy ng. Nguyn nhn c th l do v y l loi tin gi khng k hn n c d tr mt lng ln trong kho qu nn li sut thp. C th tnh hnhhuyngvntloitinginynhsau:Nm2004tingicnhnl 1.825 triu ng sang nm 2005 con s ny tng ln ng k l 4.982 triu ng tcltng3.157triunghaytng172,99%.Sangnm2006consnyli tng ln t 10.235 triu ng, nh vy tin gi c nhn nm 2006 tng tng ng 105,44%. Mc d v s tng i th tin gi c nhn c tng ln kh cao nhng xt v mt tuyt i th vn cha ng k. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam39SVTH: Hunh Kim An * Tin gi tit kim: Bng 3: LI SUT HUY NG TIN GI TIT KIM T 2004 - 2006 VT: %/thng Thi hn2004200520062005/20042006/20051 thng0,350,400,450,050,05 2 thng0,400,450,500,050,05 3 thng0,520,600,650,080,05 4 thng-0,620,64-0,02 6 thng0,600,630,650,030,02 7 thng0,600,670,690,070,02 9 thng0,650,670,690,020,02 11 thng-0,690,70-0,01 12 thng0,700,700,730,020,02 13 thng0,720,730,760,010,03 24 thng0,730,740,780,010,04 Ngun: Phng K ton NHN0 & PTNT TXVL ylhnhthchuyngtruynthngcangnhng,tronghnhthc huy ng ny ngi gi tin c cp mt th tit kim, y c coi nh l mt giy chng nhn c tin gi ca khch hng vo qu ti khon ca ngn hng. TGTK bao gm TGTK c k hn v khng k hn, l ngun vn kh quan trngivingnhng,nchimttrngcaonhttrongtngngunvnhuy ng.Billoitingikhngkhnthkhchhngmunrttinlcno cng c, nn ngn hng khng thchng c ngun vn ny vli phi tnphtrongvickim,m.Domclisutcngthpvlnggivo khng ln. Song song l TGTK c k hn. Ta thy rng ngn hng a dng v cc k hn gi tin cho khch hng nh: nm 2004 c cc k hn: 1 thng, 2, 3, 6, 7, 9, 12, 13, 24, gi gp v gi bc thang. Sang nm 2005, 2006 ngoi cc k hn c nm 2004 cn thm k hn 4 v 11 thng. Trong c tit kim gigphaycngiltitkimtchlychonhngngicthunhpthp cng c th gi vo ngn hng. V vy c rt nhiu k hn tha mn nhu cu la chn ca khch hng. Nhng v nguyn tc khch hng ch c rt vn khi n hn, nu rt trc hn phi c s ng ca ngn hng v lc ny t li sutckhnchuynsanghnglisutkhngkhnhockhngc hng li sut nu gi c k hn m rt di mt thng. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam40SVTH: Hunh Kim An T bng 2: ta thy TGTK chim lng cao nht trong tng vn huy ng. Nm 2004 TGTK l 135.105 triu ng chim 78,40% trong vn huy ng, sang nm2005l150.428triungchim78,53%trongtngvnhuyngca ngnhng,vTGTKnm2005tngsovinm2004l15.323triung hay tng 11,34%. Nguyn nhn ca s tng ny l nm 2005 c thm 2 k hn gi tit kim l k hn 4 thng v 11 thng, thm na l do nm nay mc li sut TGTK u tng so vi nm 2004 mc t 0,05 - 0,08%/thng, c bit l k hn 3thngv7thngvmclisuttngthm0,07-0,08%/thng.nnm 2006 loi TGTK t 118.281 triu ng ch chim 52,16% so vi tng vn huy ng, nh vy gim hn nm 2005 l 32.147 triu ng. Nguyn nhn ca s gim ny l do vo nm 2006 ngn hng ch tng mc li sut cho loi tin gi c k hn ngn 1, 2, 3 thng v k hn di 24 thng. Mc d c s tng li sut choccthngtrnnhnglngtingivocckhnnylichimttrng thp. Chng t vic tng li sut cho cc k hn qu ngn hoc qu di l khng hiuqu.Nntngcckhnva,vcckhnvathkhchhngsthch hn, l do l ngi ta c th rt khi cn thit m khng s cha n hn s hng lisutkhngkhn,thmnakhnvasclisutcaohncckhn ngn.NgoinguynnhntrncndoChinhnhphichiasthphnbicc ngnhngkhcmrngchinhnhvabntnh.Vthngnhngc nhngbinphphpl,phhphuyngvnnhiuhn,gichnkhch hng truyn thng, ng thi thu ht thm khch hng mi, v y l loi tin gi em li hiu qu v s n nh cho ngn hng. 00.10.20.30.40.50.60.70.8%/thng2004 2005 2006Nm3 thng7 thng13 thng24 thng th 2: S thay i li sut ca mt s k hn Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam41SVTH: Hunh Kim An * Pht hnh GTCG: Cnggpmtphnkhquantrngtrongvichuyngvnchongn hnglvicphthnhccGTCG,3nmquaNHN0&PTNTTXVLpht hnh k phiu ngn hng, tri phiu ngn hng nhm mc ch kinh doanh trong thi k nht nh. K phiu l cng c huy ng vn ngn hn, ngn hng pht hnh k phiu khi c nhu cu vn khn cp do n c mc li sut huy ng cao hn tin gi tit kim. Cn tri phiu l nhng cng c huy ng vn trung v di hn, loi GTCG ny phi bn qua sn giao dch chng khon tn nhiu chi ph giao dch, cn chuyn thnh tin mt rt kh, do n rt kh huy ng, v vy n ch chim mt phn rt nh. Lng tin huy ng t vic pht hnh tri phiu v k phiu trong 3 nm qua c nhng binngtchccnhsau:Nm2004tin huyngct GTCG l 5.490 triu ng nhng sang nm 2005 con s ny tng ln ng k 10.359triungtcltng4.869triunghaytng88,69%.nnm 2006tnglntbint46.118triunghaytnghnsovinm2005l 35.759 triu ng tng ng vi mc tng rt cao 345,20%. S d c s tng ln ng k nh vy l do ngn hng tng cng cng tc tuyn truyn qung b,khuynkhchhngdnkhchhngngiaodchvmuaccloigiyt ny hng li trong tng lai khi n ngy o hn.4.1.1.2. Vn iu chuyn: Chng ta bit rng i vi hu ht cc ngn hng, nu c s dng n vn iu chuyn th c th hiu theo 2 mt: Mt tch cc l do ngun vn huy ng cng kh ln nhng khng p ng nhu cu vay vn ca khch hng m cn phi xin vn iu chuyn ca ngn hng cp trn; Cn mt tiu cc l ngun vn huy ng khng p ng nhu cu vay vn v cng cn xin c iu chuyn. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam42SVTH: Hunh Kim An Bng 4: NGUN VN HUY NG VT: triu ng 2005/2004 2006/2005 Ch tiu 200420052006 S tin Tng gim (%) S tin Tng gim (%) Vn huy ng 172.332191.547 226.766 19.215 11,1535.21918,39Vn iu chuyn 3.89415.423 19.426 11.529 296,004.00325,95Tng Vn176.226206.970 246.192 30.744 17,4539.22218,95Ngun: Phng K ton NHN0 & PTNT TXVL NHN0&PTNTTXVLnmtrongthtchccvanutrn,3nmqua ngn hng huy ng vn v cho vay vn vi hiu qu cao v ngun vn xin iu chuyn t NHN0 & PTNT Tnh Vnh Long cng tng i thp. Nm 2004 l 3.894 triu ng sang nm 2005 l 15.423 triu ng tc l tng so vi nm 2004l11.529triunghaytng296%,nnm2006vniuchuynl 19.426triungnghaltnghnsovinm2005tngngvimc tng 25,95%.Nichung,quavicphntchtnhhnhngunvntiNHN0&PTNT TXVL ta thy ngn hng lm tt cng tc huy ng vn, a dng ha cc k hn cho TGTK, TGTCKT v c nhn gia tng ng k, y l tn hiu rt tt cho ngn hng, gp phn tch cc cho hot ng tn dng t hiu qu hn. 050,000100,000150,000200,000250,000Triu ng2004 2005 2006NmVn huy ngVn iu chuynTng NV th 3: Tnh hnh ngun vn qua ba nm Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam43SVTH: Hunh Kim An 4.2.PHNTCHHOTNGCHOVAYCANGNHNGQUA3 NM 2004 - 2006 Nghipvtndnglmtnghipvquantrngvchimttrngln trong ton b ti sn c ca ngn hng. y l nghip v hnh thnh t huy ng vn trong khch hng, do vy ngn hng phi s dng c hiu qu, ngha l cho vay phi thu hi c n tr cho ngi gi tin v thu li b p chi ph. L mt ngn hng a phng phc v chnh sch nng nghip nng thn nmtrnabnThxVnhLong,NHN0&PTNTTXVLangchuscnh tranhgaygtcaccngnhngthngmikhccngngtrnabnnh: NgnhngutvPhttrinVnhLong,NgnhngNgoithng,Ngn hngCngthng,NgnhngThngmiSiGnThngTn,Ngnhng ng V vy NHN0 & PTNT TXVL c nhng n lc rt lntrong hot ngkinhdoanhtintcamnh.Ngoinghipvhuyngvnnhmch ng c ngun vn hot ng, th hot ng tn dng ngn, trung - di hn vn lvnthenchttronghotngcaNHN0&PTNTTXVLliucn quan tm nhm em li ngun thu nhp cho ngn hng. Nhucuvnphttrinhinnaylrtln,cbittnhVnhLong ang trn pht trin, bn cnh hnh thnh nhiu khu cng nghip mi th nhu cu vn vay ca cc nh u t nh: Cng ty trch nhim hu hn, Doanh nghip tnhn,Hsnxutkinhdoanh,hptcx,NHN0&PTNTTXVLcnto hn na uy tn cho ngn hng, thu ht ngy cng nhiu khch hng truyn thng cng nh cc khch hng tim nng n gi tin v vay vn ngy cng nng caochtlng,hiuquhotngcangnhng.lmciungn hng cn c chnh sch hp l m rng quy m hot ng nhm tng sc cnh tranh, m bo ngun thu nhp cho ngn hng. Sau y l th biu din tnh hnh cho vay ti NHN0 & PTNT TXVL Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam44SVTH: Hunh Kim An 050,000100,000150,000200,000250,000300,000Triu ng2004 2005 2006NmDoanh s chovayDoanh s thu nD nN xu th 4: Tnh hnh hot ng tn dng ba nm qua bit r tnh hnh hot ng tn dng ca ngn hng qua 3 nm vi hiu quvnhngvncnvngmcnhthno?Chngtacnicthvo tng hot ng, phn tch tng ch tiu theo thi hn tn dng v theo thnh phn kinh t. 4.2.1. Phn tch doanh s cho vay 4.2.1.1. Phn tch doanh s cho vay theo thi hn tn dng Bng 5: DOANH S CHO VAY THEO THI HN T 2004 - 2006 VT: triu ng 2005/20042006/2005 Ch tiu200420052006 S tinTng gim (%) S tin Tng gim (%) Ngn hn 108.443147.803 161.824 39.360 36,3014.021 9,49Trung - di hn 75.24399.315 123.496 24.072 31,9924.181 24,35Tng 183.686247.118 285.320 63.432 34,5338.202 15,46Ngun: Phng K ton NHN0 & PTNT TXVL Phng chm ca hu ht cc ngn hng l i vay (huy ng vn) cp tn dng (cho vay) th NHN0 & PTNT TXVL ngoi vic huy ng vnth cng Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam45SVTH: Hunh Kim An ch n vic s dng ngun vn nh th no c hiu qu, hn ch ti a ri ro v em li nhiu li nhun. Doanh s cho vay l tng s tin m ngn hng cho khch hng vay. Chovaytheoccthihntndngcakhonvaygmngnhn,trungvdi hn.Vi chc nng chnh ca mnh l cho vay h tr vn cho cc t chc kinht,cchsnxutkinhdoanh,iunylmchodoanhschovayca Ngn hng u tng qua cc nm. C th, nm 2004 doanh s cho vay l 183.686 triu ng trong doanh s cho vay ngn hn lun chim t trng kh cao trong tng doanh s cho vay t 108.443 triu ng, phn cn li l doanh s cho vay trung v di hn ch t 75.243 triu ng, ta thy Ngn hng ch yu l cho vay ngn hn, t cho vay cc phng n vi nhu cu vn ln v vy thu ht c nhiu khch hng khi cn vn tin hnh chn nui, trng trt, xy dng nh hay sa cha nh Sangnm2005l247.118triung,nghaldoanhschovaynm 2005 tng kh cao so vi nm 2004 l 63.432 triu ng hay tng 34,53%.Trong,doanhschovayngnhnnm2005vntiptcchimt trngkhcaotrongtngdoanhschovayt147.803triungtng39.360 triu ng so vi nm 2004. Cn doanh s cho vay trung v di hn nm 2005 th tiptctngnhngvitcthphndoanhschovayngnhnt99.315 triungtng24.072triunghaytng31,99%sovinm2004.yta thy c s phn phi khng ng u gia tn dng ngn hn v trung - di hn v Ngn hng ch yu ch cho vay sa cha, xy dng nh v cc d n nh nn nhu cu cho vay ngn hn qu ln, m ngun vn ca Ngn hng th c hn nn khngsctitrchoccdnlnlmdoanhschovaytrungvdihn gim, nhng n khng lm nh hng n tng doanh s cho vay. n nm 2006, doanh s cho vay ca Ngn hng li tip tc tng v tng khlnt285.320triungtng38.202triungsovinm2005.Cng nh trn li khng c s phn phi ng u gia tn dng ngn hn v trung di hn,doanhschovayngnhnvntiptctngt161.824triungtng Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam46SVTH: Hunh Kim An Tm li, qua vic phn tch tnh hnh cho vay ti NHN0 & PTNT TXVL ta thy Ngn hng ang c nhng du hiu tch cc v hot ng tn dng ca mnh nhngnhnchungvnltndngngnhnlunchimttrngkhcaotrong tng doanh s cho vay v ngn hnththi gian quay ng vnnhanh,triro mang li hiu qu cao cho Ngn hng, mt khc ta thy tn dng trung v di hn cng c s tng trng, Ngn hng m rng th phn ch trng nhng d n ln nhm lm tng ngun thu nhp cho Chi nhnh. 050,000100,000150,000200,000250,000300,000Triu ng2004 2005 2006NmNgn hnTrung - di hnDoanh s chovay th 5: Doanh s cho vay theo thi hn Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam47SVTH: Hunh Kim An Bng 6: DOANH S CHO VAY THEO THNH PHN KINH TT 2004 2006 VT: triu ng 2005/20042006/2005 Ch tiu200420052006 S tin Tng gim (%) S tinTng gim (%) Cty CP, TNHH3.460 12.853 21.937 9.393 271,479.084 70,68DNTN24.939 33.930 31.803 8.991 36,05(2.127) (6,27)H KD c th128.796 160.443 195.634 31.647 24,5735.191 21,93HTX- 180 250 180 -70 38,89CV khc26.491 39.712 35.696 13.221 49,91(4.016) (10,11)Tng183.686 247.118 285.320 63.432 34,5338.202 15,46Ngun: Phng K ton NHN0 & PTNT TXVL HTX: Hp tc x Cty CP, TNHH: Cng ty c phn, trch nhim hu hn DNTN: Doanh nghip t nhn; SXKD: Sn xut kinh doanh Qua bngsliu,doanhschovaytheoTPKT3nmquaca NHN0& PTNT TXVL cho thy hot ng cho vay ca ngn hng l kh tt, ngn hng mrngphmvitndngnttcccTPKTlmchodoanhschovaylin tc tng. NHN0&PTNTTXVLchovayccTPKTsau:Cngtycphn, TNHH, DNTN, h KD c th, HTX v cho vay khc gm cho vay cm c ngn hn v cho vay d n trung hn. hiu mt cch y v chi tit hn v tng i tng ny ta tin hnh phn tch c th: *iviCtycphn,TNHH:ylthnhphnkinhtchimttrng tng i thp trong tng doanh s cho vay v 3 nm qua vic cho vay cho Cng ty c phn, TNHH c nhiu bin ng. Nm 2004 doanh s cho vay ca Cng ty cphn,TNHHl3.460triung,nnm2005consnytnglnmc khcao12.853triunghaytng9.393triungtngngmctng 271,47%.Nguynnhncastngnyldongnhngbtuutvo chovayitngnyphnbliccuchovaytrongtngdoanhscho Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam48SVTH: Hunh Kim An vay,thmnalloihnhnyccphnngycngnhiuvhotngc hiu qu. Sang nm 2006, doanh s cho vay li tng ln t 21.937 triu ng, do vy tng hn nm 2005 l 9.084 triu ng hay tng 70,68%. n y, tuy v mt t trng th doanh s cho vay i vi TPKT c thp hn so vi nm 2004 v 2005 nhng xt v mt s lng th vn tng mc cao. iu ny cho thy ngn hng ngy cng tin tng utcho itng ny cng nhmthc hinchnh schcaNhnclgpphnhtrvnchoccdoanhnghiptrongvicc phn ha. i vi NHN0 & PTNT TXVL 3 nm qua xt v s Cng ty c phn, TNHH n vay vn ca ngn hng th c s tng ln r rt, nm 2004 l 3, nm 2005l11vnm2006l12cngty,trongnvvaycdoanhscaol Cng ty TNHH Du Lch Trng An - F9 - TXVL. *iviDNTN:loihnhnycngkhngotrnabntnhv cng chim t trng kh ln trong tng doanh s cho vay. Nhnchung3nmquadoanhschovayiviDNTNcstng trng n nh vi mc tng ln kh ng u, c th: Nm 2004 doanh s cho vay ca DNTN l 24.939 triu ng, nm 2005 l 33.930 triu ng, do nm 2005 doanh s cho vay i vi DNTN tng 36,05%. i vi thnh phn kinh t ny th mn vay thng l tng i ln v a s cc doanh nghip vay l u t thm trang thit b hin i nhm gim chi ph trong sn xut v em li hiu qu cao nht. Tuy mn vay l tng i ln nhng NHN0 & PTNT TXVL c gng khng xy ra ri ro. V l mn vay ln nn cc d n, phng n vay vn c xem xt r rng, iu tra thm nh c th gia t thm nh v cn btndngphtrchny.Ttcccbcuphicxcnhmtcch chnh xc. V vy m 3 nm qua d n xu khng h c thnh phn ny. Tuynhinsangnm2006doanhschovaycaDNTNligimxung cht t nhng khng lm nh hng n tng doanh s cho vay. C th nm 2006 doanh s cho vay l 31.803 triu ng tc l gim 2.127 triu ng. Nm ny v doanh s cho vay tuy c gim l do a s i tng ny vay trung hn, do mt phn d n gc c tr lm cho doanh s cho vay nm sau c gim hn. Nhng nm qua ngn hng gii ngn cho nhiu DNTN c th nm 2004 l 19 doanh nghip, nm 2005 l 20 doanh nghip v nm 2006 l 23 doanh nghip, s Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam49SVTH: Hunh Kim An doanhnghipnvaycngngthhotngtndngngycngtngtrng hn. * H kinh doanh c th:Nm 2004 doanh s cho vay h kinh doanh c th l 128.796 triu ng, sangnm2005tnglnt160.443triung,tcltng31.647triu ng hay tng 24,57%. n nm 2006 doanh s cho vay tng hn kh nhiu t 195.634triung,nghaltnghnsovinm2005l35.191triung tngngmctng21,93%.Cchkinhdoanhcthnybaogmnhng ngi nng dn l ch yu hoc l nhng ngi lm cng vic mua bn, h vay vncangnhngvimcchl:chnnuiheo,b,VAC,muamynng nghip, tiu dng, kinh doanh, xy dng v sa cha nh hu ht cc mn vay ny c s tin nm trong khong t 5 triu ng n 20 triu ng, cng c mt s mn ln hn 50 triu ng hay 1 t nhng thng chim t l rt t. Cc khch hngnvayphimangtheoslgiychngnhnquynsdngthay giyshunh,giychngminhnhndn,nukinhdoanhthphicgiy php kinh doanh,ychnhliu kin tin quytchomnvay,m bo mn vay c c xt duyt v k n l xem xt kh nng tr n ca khch hng, thi ca khch hng thng qua thm nh, tip xc. * Hp tc x: Thnh phn kinh t ny ngy cng t trong nn kinh t, do vic gii ngn cho thnh phn ny cng t v vy chim mt t trng rt nh trong tng doanh s cho vay. C th nm 2005 l 180 triu ng n nm 2006 l 250 triu ng. Nh vy doanh s cho vay hp tc x nm 2006 tng hn so vi nm 2005 l 70 triu ng hay tng 38,89%. * Cho vay khc:bao gm hnh thc cho vay cm c ngn hn v cho vay d n trung hn. Nm 2004 doanh s cho vay ny l 26.491 triu ng, nm 2005 l 39.712 triu ng, do mc cho vay tng thm 13.221 triu ng so vi nm2004haytngng49,91%.nnm2006tht35.696triung. Nh vy gim so vi nm 2005 l 4.016 triu ng hay gim 10,11%. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam50SVTH: Hunh Kim An 050,000100,000150,000200,000Triu ng2004 2005 2006NmCty CP,TNHHDNTNH KD c thCV khc th 6: Doanh s cho vay theo TPKT 4.2.2. Phn tch tnh hnh thu n:T nm 2004 n 2006 doanh s cho vay ca ngn hng theo thi hn tn dng v theo thnh phn kinh t u c s tin trin kh tt. Doanh s cho vay tngtrngkhnnh,nhngbitcvictngnylchiuquhay khnglicnphthuc vo nhiu yut,trc httahyxtdoanhs thu n ca ngn hng. 4.2.2.1. Phn tch doanh s thu n theo thi hn tn dng Bng 7: DOANH S THU N THEO THI HN T 2004 - 2006 VT: triu ng 2005/20042006/2005 Ch tiu200420052006 S tin Tng gim (%) S tinTng gim (%) Ngn hn102.923 130.703 148.576 27.780 26,9917.873 13,67Trung - di hn 51.299 102.113 98.010 50.814 99,05(4.103) (4,02)Tng154.222 232.816 246.586 78.594 50,9613.770 5,91Ngun: Phng K ton NHN0 & PTNT TXVL Doanh s thu n l s tin m ngn hng thu hi c sau khi cho vay.Qua bng s liu ta thy rng: do doanh s cho vay tng u qua 3 nm, iucngthcydoanhsthuncngtngutnm2004nnm Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam51SVTH: Hunh Kim An 2006,chngtcngtcthuhincangnhngrttt.yltnhiung mngivihuhtccngnhng,bilchovaymthuhicn,nu khng s nh hng rt ln n hot ng ca ngn hng. Vi phng chm cht lng - hiu qu - an ton trong cng tc iu hnhthngoivichuyngvn,vnsdngvncngkhngkmphn quan trng nhng s dng vn nh th no? ng vn vay c c s dng ng mc ch hay khng? L vn cn thit m Ngn hng cn phi quan tm. Vnus dng vn khng ng mcchskhngmangli hiu qu v thm ch ri ro khng thu hi c n l rt ln. Mt khc, nu doanh s cho vay th hin quy m tn dng ca Ngn hng th doanh s thu n biu th hiu qu hot ngtndngcaNgnhng,vtdoanhsthuncthnhgictnh hnh thu hi vn ca Chi nhnh cng nh thy c mc hot ng tn dng ca Ngn hng. nh gic hiuquhot ngcaNgnhng,taivotmhiu v phn tch s liu c th sau y:Nhntbng7,tathytnhhnhthuncaNgnhngNngnghipv Pht trin Nng thn Th x Vnh Long qua 3 nm gn y din bin kh tt. C th,nm2004doanhsthuncaNgnhngl154.222triungsangnm 2005l232.816triung,nhvydoanhsthunnm2005tngsovi nm2004l78.594triungtngngvimctng50,96%.Nm2006 doanhsthunt246.586triungtngsovinm2005l13.770triu nghaytng5,91%.NguynnhnldoNgnhnglmttcngtcgim st, theo di v thu hi n i vi cc khon vay n hn, mt khc l do cc d n u t ca khch hng u kh thi v lm n c hiu qu nn khch hng n tr n ng hn.So vi doanh s cho vay, ta thy doanh s thu n chim t trng kh ln,cthnm2004tathuc84%,nm2005l94%vnm2006l86% trn tng doanh s cho vay. iu ny chng t NHN0 & PTNT chi nhnh TXVL trong vn kinh doanh tin t c hiu qu kh tt, iu cng c ngha l cc i tng vay vn ca ngn hng s dng ng vn ng mc ch, cng vic kinh doanh mua bn, chn nui em li hiu qu kh tt. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam52SVTH: Hunh Kim An Tm li, ta thy doanh s cho vay ca Ngn hng lin tc tng v doanh s thu n ca Ngn hng l kh tt v lun tng qua 3 nm, c bit l doanh s thu n ngn hn lun chim t trng cao, m bo ngun vn cho Ngn hng ti u tmrnghot ng cho vay ncc itng khch hng khc nhau. Ngoi ra, Ngn hng cn ch trng cng tc thm nh, phn loi tn dng, n c cn b tch cc theo di cc mn n thu hi kp thi, c bit l cc mn n trung v di hn trnh pht sinh n qu hn, hn ch ri ro mc c th chp nhn. Nhngnnm2006doanhsthuncgimnhngkhngngk: 4,02% hay 4.103 triu ng. Vdoanhschovayngnhnlunchimphnln, dokotheo doanh s thu n ngn hn cng tng u qua 3 nm. Nm 2004 doanh s thu n ngn hn l 102.923 triu ng, nm 2005 l 130.703 triu ng, tc l nm 2005 tng so vinm2004l27.780triunghaytng 26,99%. nnm2006 con s ny l 148.576 triu ng. Vy doanh s thu n nm 2006 tng so vi nm2005l17.873triung. Bn cnhtathy doanh schovaytrungv di hn thng dnh cho nhng d n c mn vay ln, khch hng vay thng l DNTN, Cty TNHH. Nhng theo quy nh mt khch hng vay lun lun cn phi c ngun vn t c trong nhu cu vay ca mnh, v ngn hng lc ny vi chc nng h tr vn ch khng u t hon ton vo d n ca ngi vay. Mc quy nh l: Cho vay mt khch hng 70% trong tng doanh s cho vay ca nm. Nh vy cng tc thu n t hiu qu tt hn, lc nydotnhhnhcmgiacmcsgimrrt,tnhhnhkinhtphttrin tt.ivinm2006doanhsthuncathnhphnkinhtnyt25.514 triu ng nh vy tng so vi nm 2005 l 1.680 triu ng hay tng ng vimctng7,05%.Ta bitnm2006doanhs cho vayi vi DNTN l DNTN l thnh phn kinh t lm n c hiu qu trn a bn tnh, do 3 nmquahuhtccdoanhnghiputhchinttcngtctrngcvli nghn.Tthcydoanhsthuntktqukhtt,tnguqua3 nm. Nm 2005 doanh s thu n l 23.834 triu ng trong khi doanh s thu n nm 2004 l 10.661 triu ng tc l doanh thu n ca DNTN nm 2005 tngrtcaosovinm2004l13.173triungtngngmctng 123,56% t mt t l rt cao. Mc d ta thy c s tng t bin nh vy nhng xt k th li c vn . Nm 2004 doanh s cho vay ca DNTN l 24.939 triu ngnhngtrongnm2004chthuc10.661triungnhvychthu c43%/tngdoanhschovaycaDNTN.Nm2004xyratnhtrngnh trn l do gi xng, vt t tng, dch cm gia cm trn lan, nh hng ln n cc doanh nghip t lm gim cng tc thu n ca ngn hng. * Doanh nghip t nhn: Nm 2004 doanh s thu n t 4.330 triu ng, n nm 2005 doanh s thuntngkhcaot7.550triungtcltng3.220triunghaytng 74,36%.Sangnm2006doanhsthuncathnhphnnyl13.805triu ng, tng ng vi mc 6.255 triu ng hay tng 82,85%. Doanh s thu n iviCngtycphn,CngtyTNHHcdinbinrttt,cccngty chng t c nng lc ca mnh, cc d n ra rt kh thi, cng vic lm n t hiu qu tt ngy cng to thm uy tn ca cng ty i vi ngn hng. Song songmtphnrtquantrngnalcnbcangnhnglmvicrttch cc, c kinh nghim xem xt cc d n c kh thi hay khng, thng xuyn theo di, kim tra v gim st nn cng tc thu n mi c kt qu tt nh vy. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam55SVTH: Hunh Kim An Qua vic phn tch cng tc thu n ca NHN0 & PTNT TXVL ta thy vic thuhivncangnhngdinrakhtttkhngnhchiuqutn dng ca ngn hng, qua cng cho thy hu ht cc cng ty, doanh nghip v hkinhdoanhchngtckhnngcah,lmttcngvic,mangli hiu qu, thanh ton n cho ngn hng ng hn, iu ny khng nhng tc ng tch cc n hot ng ca cng ty, doanh nghip, h nng dnm cn c tc ng rt tt cho nn kinh t tnh nh ni ring. Hnh thc cho vay ny cng mang li kt qu kh tt. Nm 2004 doanh s thu n t 24.732 triu ng, nm 2005 l 36.769 triu ng, do doanh s thu n ca thnh phn ny nm 2005 tng 12.037 triu ng hay tng 48,67%. n nm 2006 doanh s thu n ca cho vay khc t 39.296 triu ng v con s ny tng thm 2.527 triu ng tc tng 6,87%. * Cho vay khc: Doanh s cho vay i vi hp tc x chim rt t trong tng doanh s cho vaytichinhnhTXVL,sHTXnvayl1HTX.Nm2004thchintt cng tc thu hi nn hon thnh 100% s d n ca nm 2004. n nm 2006 doanh s cho vay l 250 triu ng, nh vy mc tng ny so vi nm 2005 l 70 triu ng v ngn hng thu c 180 triu ng. * HTX: Nm2004doanhsthunl114.399triung,sangnm2005tng thm43,94%tclt164.663triung,nm2006doanhsthuntiptc tng ln t 167.791 triu ng, do mc tng ny i vi nm 2005 l 3.128 triu ng hay tng 1,90%. Nhtaphntchphndoanhschovayththnhphnhkinh doanh c th chim mt t trng ln nht trong tng doanh s cho vay ti ngn hng.Vvydoanhsthuncahsnxutkinhdoanhcngchimttrng cao nht v c s tng u qua 3 nm. * H kinh doanh c th: Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam56SVTH: Hunh Kim An 020,00040,00060,00080,000100,000120,000140,000160,000180,000Triu ng2004 2005 2006NmCty CP, TNHHDNTNH KD c thCV khc th 8: Tnh hnh thu n theo TPKT 4.2.3. Phn tch tnh hnh d n D n cho vay phn nh mc u t vn v lin quan trc tip n vic toralinhunchoNgnhng,mtkhcdnsphnnhchnhxchnv tc tng trng tn dng ca Ngn hng. hiu su hn v vn ny ta cn i vo phn tch cc s liu c th sau y. 4.2.3.1. Phn tch tnh hnh d n theo thi hn tn dng Bng 9: D N THEO THI HN T 2004 - 2006 VT: triu ng 2005/20042006/2005 Ch tiu200420052006 S tin Tng gim (%) S tinTng gim (%) Ngn hn63.437 80.536 93.784 17.099 26,9513.248 16,45Trung - di hn 106.388 103.591 129.077 (2.797) (2,63)25.486 24,60Tng169.825 184.127 222.861 14.302 8,4238.734 21,04Ngun: Phng K ton NHN0 & PTNT TXVL D n l s tin cn li m ngn hng cho khch hng vay sau khi ly d n u k cng s cp tn dng tr i doanh s thu v trong mt k nht nh. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam57SVTH: Hunh Kim An Quabngsliutathy dnca NHN0&PTNTTXVLvn lun duy tr mc n nh v tng trng. C th nh sau: nm 2004 tng d n ca ngn hngl169.825triung,sangnm2005tngdntnglntngi 184.127triung,nghaltngdnnm2005tng14.302triunghay tng 8,42% so vi nm 2004. Nm 2006 con s ny tng ln mc cao hn 222.861 triu ng, tng ng vi mc tng nm 2005 l 38.734 triu ng tcltng21,04%.Mctngdnutngkhttqua3nm,iunycho thy NHN0 & PTNT TXVL mnh dn hn trong vic cho vay, xem xt cc d n vay vn mt cch chnh xc, tin hnh gii ngn lm doanh s cho vay, d n u tng, dn n d n cng tng v y c coi l mc d n kh tt i vi mtchinhnhngnhngcp2trnabnTnh,khimhinnayngnhngn hng ang b cnh tranh quyt lit vi nhiu h thng ngn hng ngy cng c xy dng ti y, cc ngn hng thng mi ang hot ng trn a bn TXVL hin nay nht l: NHN0 & PTNT Tnh VL, Ngn Hng Cng Thng Chi nhnh VnhLong,NgnhnguT&PhttrinVnhLong,tnglaignlNgn hng Phng Nam, Ngn hng quc t VIPBANK. V vy ton th cn b cng nhn vin ca NHN0 & PTNT TXVL phi n lc hn na to th vng mnh cho h thng Ngn hng Nng nghip. C th, d n ngn hn nm 2004 l 63.437 triu ng, n nm 2005 d n ngn hn l 80.536 triu ng. Nh vy mc d n ca nm 2005 tng so vi nm 2004 l 17.099 triu ng hay tng 26,95%. Sang nm 2006 d n ngn hncangnhngtiptctngt93.784triung,nhvytnghnso vi nm 2005 l 13.248 triu ng tng ng tng 16,45%. Nu nhn vo s tng i th d n qua 3 nm u tng nhng nu xt v s tuyt i th mc tng nm 2005/2004 l cao hn so vi mc tng 2006/2005, nguyn nhn cavicnyldocmts khch hng vay ngnhntrongnm 2005 n nm 2006 h n tr n gc c khi l vay tip, i khi cng khng hoc lvaynhngstingcthphnsovinm2005vkhonvaynm2005 to cho h thm mt phn li nhun lm vn u t kinh doanh, chn nui Bn cnh cho vay ngn hn th cho vay trung v di hn cng chim mt t trng kh lnvsmnvay.Cth,nm2004dntrungvdihnl106.388triu Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam58SVTH: Hunh Kim An ng. Sang nm 2005 mc d n ny l 103.591 triu ng, nh vy mc d n trung v di hn nm 2005 gim nhng chim mt phn nh vi mc gim l 2.797triunghaygim2,63%.Sangnm2006thdntrung,dihn tngln129.077triungtcltnghnsovinm2005l25.486triu ng hay tng 24,60%. S tin ca mn vay trung v di hn tng l do a s cc khch hng vay vn trung v di hn thng c s tin ln v y l khon vay u t, xy dng mi 050,000100,000150,000200,000250,000Triu ng2004 2005 2006 Nm Ngn hnTrung - di hnTng D n th 9: Tnh hnh d n theo thi hn 4.2.3.2. Phn tch tnh hnh d n theo thnh phn kinh t Bng 10: D N THEO THNH PHN KINH TT 2004 2006 VT: triu ng 2005/20042006/2005 Ch tiu200420052006 S tinTng gim (%) S tinTng gim (%) Cty CP, TNHH 5.167 10.470 18.602 5.303 102,638.132 77,67DNTN17.940 28.037 34.326 10.097 56,286.289 22,43H KD c th139.395 135.174 163.017 (4.221) (3,03)27.843 20,60HTX0 180 250 180 -70 38,89CV khc7.323 10.266 6.666 2.943 40,19(3.600) (35,07)Tng169.825 184.127 222.861 14.302 8,4238.734 21,04Ngun: Phng K ton NHN0 & PTNT TXVL Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam59SVTH: Hunh Kim An Nhngnmquacngvisphttrinkinhtxhiaphngth NHN0 & PTNT TXVL m rng gii ngn cho nhiu thnh phn kinh t khc gip h c ngun vn tin hnh sn xut, t thc y d n cho vay cho cc thnh phn kinh t tng u qua 3 nm.* i vi Cng ty c phn, TNHH:Ba nm qua t nm 2004 n 2006 ta thy mc d n tng kh cao, c bit l nm 2005 d n ca cng ty c phn, cng ty TNHH t 10.470 triu ng trong khi nm 2004 l 5.167 triu ng, nh vy mc d n nm 2005 tng cao so vi nm 2004 l 5.303 triu ng tng ng 102,63%. D n ca cng ty nm 2006 l 18.602 triu ng, nh vy mc tng ny so vi nm 2005 l 8.132 triu ng tng ng tng 77,67%. Nguyn nhn dn n mc d n cho thnh phn kinh t ny cao l kt qu ca xu th c phn ha nh hin nay, Cng ty c phn, TNHH mc ln ngy cng nhiu nn nhu cu vay vn ca h l rt ln, cng vi vic lm n ngy cng c hiu qu, tuy nhin Chi nhnh ta vn l NHN0 & PTNTdo mc d n ch yu l t h kinh doanh c th l chnh. * i vi DNTN: Cng vi s gia tng ca d n i vi Cng ty c phn, TNHH th d n i vi DNTN cng tng u qua 3 nm. iu ny phn nh s u t ca ngn hng vo thnh phn kinh t ny ngy cng nhiu v u gi n nh. Mc d n i vi DNTN nm 2004 l 17.940 triu ng sang nm 2005 consnytnglnkhcaot28.037triung,nhvydncaDNTN nm 2005 tng 10.097 triu ng hay tng ng vi mc tng 56,28%. n nm2006dncaDNTNl34.326triungtnghnnm2005l6.289 triu ng tc l tng 22,43%. Xt c th th ta thy rng d n i vi DNTN qua3nmutngnhngnm2005/2004lcmctngcaohnsovi 2006/2005 nu xt v mtttrng.iu ny chothy nm2005cmc d ntngcaoldonmnayccDNTN trngcnhngnmuthncc nm cui nn mc d n cn nhiu, nhng iu ny khng c ngha n l n xu ca DNTN i vi ngn hng. V 3 nm qua n xu ch thuc v h kinh doanh c th m thi. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam60SVTH: Hunh Kim An * i vi h kinh doanh c th: Ngay t u thnh phn kinh t ny chim t trng cao v doanh s cho vay, doanh s thu n v s cao nht v d n l iu hin nhin. T nm 2004-2006 tnh hnh d n i vi thnh phn kinh t c nhng din bin khi tng khi gim. C th, d n i vi h kinh doanh c th nm 2004 l 139.395 triu ng sang nm 2005 l 135.174 triu ng, vy l d n h kinh doanh nm 2005 gim hn so vi nm 2004 l 4.221 triu ng hay gim 3,03%. n nm 2006 con s ny tng ln ng k, d n h kinh doanh nm 2006 l 163.017 triu ng, tc l tng thm 27.843 triu ng tng ng 20,60%. Nm2005mcdnivihkinhdoanhcthgimldocch nngdnvayvntinhnhchnnuib,heo,mhnhVACcbitl nuictra,cbasa,iuhngikhidongidnnuiqunhiulmcho tha cung, gi c gim xung thp, nng dn khng thu hi c li nhun tr n vay cho ngn hng hoc c tr v c vay thm. Nhng n nm 2006 d n tngln,lcnynginngdnbitcchnuickthutvckinh nghim nn lm n c hiu qu hn. Sau khi thu hoch h mang tin n tr n gc v li n hn, sau tin hnh xin vay tip u t m rng qui m chn nui ln hn v cn ng vn nhiu hn. H xin vay do to c uy tn i vi ngn hng nn c ngn hng tip tc gii ngn t lm cho d n tng. * i vi HTX: Nm 2005 ngn hng gii ngn cho HTX vay 180 triu ng v n vn duy tr mc d n n cui nm 2005 l 180 triu ng. Sang nm 2006 d n iviHTXl250triungdomcdntngthm70triunghay tng 38,89%, nguyn nhn ca s tng ln ny l do nm 2006 HTX xin vay 250 triungvtrngcnm2006l180triung,doydncui nm 2006 l 250 triu ng. * i vi cho vay khc: Hnhthcchovaynyqua3nmcngtngun.Nm2004dn cho vaykhc l 7.323 triu ng, nm 2005 tng ln t 10.266 triu ng tc l tngthm2.943triunghaytng40,19%.nnm2006consnyl Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam61SVTH: Hunh Kim An 6.666 triu ng, nh vy d n cho vay ny nm 2006 gim 3.600 triu ng hay tng ng tng 35,07% so vi nm 2005. Tm li, tnh hnh d n ca NHN0 & PTNT TXVL nhng nm qua u tngtrngnnh.Trong,ngnhngcnchtrngvonhngitng khchhngcuytn,nhngitngchimttrngcaotrongtngdn, khch hng c biu hin tt trong vic tr n gc v li u t hp l, s dng vn ng mc ch v c hiu qu, kp thi nm bt c hi, thi c nht l tnh hnhkinhtchungcaaphng vt ncgpphncithin v nng cao isngcanhndntrnabncngnhmrngquymhotngcho ngn hng. 020,00040,00060,00080,000100,000120,000140,000160,000180,000Triu ng2004 2005 2006NmCty CP, TNHHDNTNH KD c thCV khc th 10: Tnh hnh d n theo TPKT 4.2.4. Phn tch tnh hnh n xu: Mt mn vay tn dng c phn thnh 5 nhm n: N tiu chun, n cn ch , n di tiu chun, n nghi ng v n c kh nng mt vn. Ba loi n sau c coi l n xu. T l n c kh nng mt vn cao (n nhm 5) khng chbongsphtsinhkhonphithanhllntrongtnglai,mcnth hinsgimstthunhphintidocckhonnnykhngemlili nhunhocrttkhngngk.ivicckhonnbxploi,ngnhng thng b buc phi thnh lp qu d phng. Nu qu d phng khng b p ti sn b ri ro, th phi ly li nhun, thm ch c vn t c ca ngn hng Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam62SVTH: Hunh Kim An trang tri. Gii php ny nhm m bo nguyn tc: ngn hng phi lnh chu rirotrongkinhdoanh,ngnhngkhngcphplynguntingica khchhngbptntht.iunygipchotnhhnhtichnhcangn hnglnhmnhhn,ngthicngbucngnhngphithntrnghnna trong vic cung cp tn dng cho khch hng. 4.2.4.1. Phn tch n xu theo nhm n: Bng 11: N XU THEO NHM N T NM 2004 2006 VT: triu ng 200420052006 Ch tiu S tin T trng (%) S tin T trng (%) S tin T trng (%) N di tiu chun 356 49,38 519 37,1229025,75N nghi ng235 32,60 308 22,0318116,07N c kh nng mt vn 130 18,02 571 40,8565558,18Tng n xu721 100,00 1.398 100,001.126100,00Ngun: Phng K ton NHN0 & PTNT TXVL N nhm 1: n tiu chun, l nhng khon n trong hn c kh nng thu hi. Nnhm2:ncnch,lnhngkhonnquhndi90ngyhoc cc khon n c cu li thi hn trong hn. N di tiu chun: Qua bng s liu ta thy n di tiu chun qua ba nm c din bin khng u. Nm 2004 n di tiu chun l 356 triu ng chim 49,38% trong tng d nxu.nnm2005consnyl519triung,xtvstuytituyc tng nhng nu nhn v s tng i gim chim 37,12% trn tng d n xu. Sang nm 2006 d n di tiu chun gim c v s tng i v s tuyt i l 290 triu ng, chim 25,75% trn tng n xu. Ta thy n xu gm n di tiu chun, n nghi ng v n c kh nng mt vn, nu nhm ny chim t trng cao trong tng d n xu th nhm kia s c t trng thp hn v ngc li. i vi n nghi ng: Nm 2004 l 235 triu ng chim 32,60% tng n xu, nm 2005 l 308 triu ng chim 22,03%/Tng n xu. Sang nm 2006 Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam63SVTH: Hunh Kim An con s ny gim ng k l 181 triu ng tc l chim 16,07 % trn Tng n xu. N c kh nng mt vn: Trong ba nhm n sau th n c kh nng mt vnlgynhhngnghimtrngnhtivihotngcangnhng. Nhng trong thc t, ngn hng no trn th gii ny c th oan chc rng trong cucihotngcamnhskhnggpbtkmtrirotndngno,d rng trc khi ra quyt nh cho vay ngn hng tnh ton v cn nhc k cc yut lin quan nuytn,kh nngtichnh,kh nngtrnca ngivay. Ri ro tn dng cng trmtrng hn khi xy ra suy thoi kinh t hoc lm pht caodnnhnglotccdoanhnghiplmnll.Vnricaccdoanh nghip ko theo ci ri cho ngn hng . Khi ri ro tn dng xy ra, cc nh qun tr ngn hng phi b cng x l vn ny. 0200400600800100012001400triu ng2004 2005 2006 nmN di tiuchunN nghi ngN c kh nngMVTng N xu th 11: N xu theo nhm n 4.2.4.2. Phn tch n xu theo thi hn tn dng: Bng 12: N XU THEO THI HN T 2004 - 2006 VT: triu ng 2005/20042006/2005 Ch tiu200420052006 S tin Tng gim (%) S tin Tng gim (%) Ngn hn345534 295 189 54,78(239)(44,76)Trung - di hn 376864 831 488 129,79(33)(3,82)Tng7211.398 1.126 677 93,90(272)(19,46)Ngun: Phng K ton NHN0 & PTNT TXVL Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam64SVTH: Hunh Kim An Cng vi vic m rng quy m hot ng tn dng ca ngn hng th ngn hng cng phi gnh chu mc ri ro tng ng. N xu khng th khng c bt k ngn hng no v hu ht cc ri ro u xy ra sau khi hp ng tn dng c k kt, v ngn hng khng th bit trc c nhng khon n no s thu hi c v nhng khon n no khng th thu hi, do hiu qu kinh doanh ca h vay ph thuc vo nhiu yu t, trong nu nguyn nhn l do cc yu tkhchquanlkhngsaocnglicnh:thintai,suythoinnkinh tdnnkhchhngkhngthanhtonccckhonnchongnhng, nh hng n hiu qu tn dng ca ngn hng, lm cho li nhun gim. Nu n xu qu nhiu s nh hng n danh ting ca ngn hng, lc ny nhng khch hng gi tin s c tm l bt an khi giao dch, lm gim uy tn ca ngn hng. Sau y ta phn tch c th: Nm 2004 d n xu l 721 triu ng, n nm 2005 l 1.398 triu ng, nh vy d n xu nm 2005 tng ln so vi nm 2004 l 677 triu ng hay tng93,90%.Trongdnxungnhnnm2004l345triung,nm 2005 l 534 triu ng tng 189 triu ng so vi nm 2004. Cn li l d n xu trung v di hn, nm 2004 n xu trung v di hn l 376 triu ng, sang nm2005:864triung,tcltng129,79%.Tathydnxutrungv dihnlunchimtlcaohnvcthihndidoriroxyracao.V vyhuhtccngnhngthchchovayngnhnvkhnngquayvngvn nhanh, trnh c ri ro. nnm2006tngdnxul1.126triung,nhvysovinm 2005gim272triungtngnggim19,46%.Nm2006lmttn hiu ng mng cho chi nhnh v ta thy n xu gim c v d n ngn hn v trung-dihn.Cthdnxungnhnnm2006l295triunggim 44,76% so vi nm 2005, cn d n trung v di hn l 831 triu ng gim 33 triungsovinm2005.Sdnm2006cktquttnhvyldotnh hnh kinh t Tnh nh c din bin tch cc, cc khch hng u lm n c hiu qu nn lm tt ngha v ca mnh i vi ngn hng. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam65SVTH: Hunh Kim An 02004006008001,0001,2001,400triu ng2004 2005 2006 nmNgn hnTrung - di hnTng N xu th 12: N xu theo thi hn 4.2.4.3. N xu theo thnh phn kinh t: Bng 13: D N XU THEO H KINH DOANH C THT NM 2004-2006 VT: triu ng 2005/20042006/2005 Ch tiu200420052006 S tin Tng gim (%) S tin Tng gim (%) Kinh doanh128 88 169 (40) (31,25)81 92,05VAC, CN345 469 285 124 35,94(184) (39,23)XD, SCN221 522 481 301 136,20(41) (7,85)My nng nghip0 177 163 177 -(14) -TD, khc27 142 28 115 425,93(114) (80,28)Tng721 1.398 1.126 677 93,90(272) (19,46)Ngun: Phng K ton NHN0 & PTNT TXVL VAC: Vn, ao , chung XD, SC nh: xy dng, sa cha nh Nhphntchccphntrnthdnxuchthucvhkinh doanh c th, cn Cng ty c phn, Cng ty trch nhim hu hn, Doanh nghip t nhn, Hp tc x th khng nm trong d n xu. Mc d ngi cn b tn dng thm nh mt cch chnh xc v ti sn lm m bo ca khch hng, kh nng ti chnh v kh nng tr n ca h: cn btndngntnnhnimkhchhngxinvayvnxcminhmcch Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam66SVTH: Hunh Kim An vayvnnhmhtrchodncahnh:xinvaychnnuiheo,bth khch hng phi tht s ang thc hin d n .Qua bng s liu ta thy: ri ro xy ra cao khch hng xin vay vi mc ch s dng vn l: xy dng v sa cha nh v mc ch ny khng to ra li nhun, m tin tr n vay ch yu l t cc khon thu nhp hng ngy hay ng lnghngthng.Nulcngnhnvinchcthtinlnglnnhnhng nuthunhptrntvicbunbnhaychnnui,trngtrtthkhnng khngtrcncao.Hnngdnkhiutvotrngtrtnh:xoi,su ring,bi,dahunkhithnglinmuatrithucthathunl ngichvnphimbochotricycamnh.Mithithithucv ngi nng dn. Nm 2006 d n xu c s gim u, y l mt iu rt ng c pht huy, gp phn gim ri ro tn dng mc thp nht. 4.3. NH GI KT QU HOT NG CA NGN HNG nh gi kt qu hot ng kinh doanh ca ngn hng l xem xt cc ch tiuvtnhhnhsdngvn,vngquayvn,linhun,chiphchiuqu hay khng? C ph hp vi chnh sch pht trin kinh t ca a phng? T pht huy nhng mt mnh v ra nhng gii php khc phc nhng im yu nng cao hiu qu hot ng ca ngn hng. 4.3.1. nh gi v hiu qu tn dng ca ngn hng: Nghip v tn dng lun l nghip v kinh doanh ch yu ca cc ngn hng thng mi. Vic phn tch cc khon u t tn dng ca ngn hng l ni dung quan trng trong phn tch hot ng kinh doanh ca ngn hng. Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam67SVTH: Hunh Kim An Ch tiun v200420052006 1. Vn huy ngTriu ng172.332 191.547226.7662. Doanh s cho vayTriu ng183.686 247.118285.3203. Doanh s thu nTriu ng154.222 232.816246.5864. Tng d nTriu ng169.825 184.127222.8615. N xuTriu ng721 1.3981.1266. D n BQ (*)Triu ng155.093 176.976203.4947. D n/ VH% (**)98,5596,1398,28 8. H s thu n%83,9694,2186,42 9. VQ vn TDVng0,991,321,21 10. N xu/ D n%0,420,760,51 (*): D n u k nm 2004: 140.361 triu ng (**): Nu >1: n v l ln Nu 33%, doanh s thu n tng >49%, d n tng 10%. Ni v hot ng ca cc h xin vay vn: nhiu doanh nghip trong tnh p dng cc h thng qun l cht lng quc t,mrngquimsnxutnh:doanhnghipsnxutchbinlngthc thc phm, c kh, gm sV c c s vn u t cho p dng nhng h thng trn th ngun vn i vay khng u khc hn l t ngn hng, do thc y doanh schovayvdoanhs thu n, d nca ngn hng utngtrong nm 2005. Song song cng c nhng yu t nh hng khng tt n nn kinh tnh:giduvncnmccao,khuvckinhtdchvbnhhngca dch cm gia cm, thi tit khng thun li. i vi Chi nhnh nm 2005 l nm ctlnxucaonhttrongbanmquachim0,76%/tngdn,tuynhin vn cn mc chp nhn c. n nm 2006: HotngtndngcaNgnhngNngnghip&PhttrinNng thn Th x Vnh Long tuy c tng nhng khng cao so vi nm 2005. Nguyn nhn l trong nm qua gi xng du tng mnh, phn bn v thc n trong chn nui lin tc tng, dch bnh trn cy trng pht trin nh: vng ln, ln xon l trn cy la, lm nh hng xu n hot ng nng nghip ca nng dn, t Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam74SVTH: Hunh Kim An cngnhhngtnginhotngtndng.Tlnxunm2006 gimxungcn0,51%,ngnhngcnhngbinphpiphvinhng khon n kh i thu hi vn vay. 5.1.2. nh hng t s tng gim ca gi c nng sn: Nh ta bit Ngn hng Nng nghip ch yu l phc v cho thnh phn kinh t h sn xut kinh doanh c th, h l khch hng chim t trng cao nht v doanh s cho vay, thu n, d n v ba nm qua u c s tng ln n nh. Tuy nhin ta thy rng y l thnh phn kinh t to ra n xu cho ngn hng. Hin nay hu ht cc h nng dn khi vay vn ti ngn hng, h em ng vnvtinhnhtrngtrt,chnnui.Nhngnginngdnsnxutckt qutthaykhnglphthucvoccyut:kthutcanhtc,phnbnv nht l gi c nng sn. Cc ch nh vn hin nay lun l ngi gnh chu mi ri ro khi bn sn phm cho thng li, h phi bao tiu sn phm, ngha l phi nhnlisnphmkhngtchtlngkhingitiudngtrlichocc thngli.Vdnh:suring,dahuChnhvvynnhhngn vic tr n vay ca cc h dn khi vay vn ngn hng. 5.2. YU T CH QUAN 5.2.1. S cnh tranh li sut gia cc ngn hng: Tytheoloihnh,mcch v thihnchovayvnmngnhngc mc li sut c th. Nhng nhn chung, li sut cho vay bao gm li sut cho vay ngn hn, li sut cho vay trung & di hn. Sau y ta so snh bng li sut huy ng vn v cho vay gia NHN0 & PTNT TXVL vi mt s ngn hng khc trn a bn Tnh: Lun vn tt nghip: Phn tch hot ng tn dng ti NHN0 & PTNT Th x Vnh Long GVHD: Nguyn Phm Thanh Nam75SVTH: Hunh Kim An Bng 16: BNG LI SUT HUY NG VN & CHO VAY GIA CC NGN HNG NM 2004 VT: %/thng Ch tiuNHN0 TXVLNHT&PTVLNHPT NH BSCL NHCTVL LSCV Ngn hn1,000,900,950,95 Trung-di hn 1,150,951,151,05 LSH TGKKH0,200,200,200,20 TGTK 3 thng0,520,520,550,52 6 thng0,600,600,600,60 9 thng0,650,650,620,65 12 thng0,700,680,650,68 LSCV: li sut cho vay LSH: li sut huy ng TGTKKKH: tin gi tit kim khng k hn Qua bng s liu trn ta thy so vi mt s ngn hng th ta c nhiu k hn cho tin gi tit kim khch hng la chn (xem bng 3 trang 26), khi so v mc li sut huy ng th ngn hng c mc li sut huy ng cao hn Ngn hng u t v pht trin Vnh Long, Ngn hng Cng thng Vnh Long nhngivimtvikhnththphnNgnhngPhttrinnhngbngsng Cu Long. Li sut huy ng vn t