Phan Viii Tham Dinh Khach Hang Vay

7/29/2019 Phan Viii Tham Dinh Khach Hang Vay

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GIO TRNH TN DNGMC LC

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PHN VIII. THM NH KHCH HNG VAY

NI DUNG CHI TIT.................................................................................................................. 15

I. MC TIU CA MT KHON VAY............................................................................... 15

II. 6 NGUYN TC THM NH KHCH HNG VAY.................................................... 16

1. Thm nh t cch khch hng............................................................................................ 17

2. Thm nh nng lc khch hng ......................................................................................... 17

3. Thm nh nng lc ti chnh / sn xut kinh doanh ........................................................ 17

4. Thm nh ti sn bo m .................................................................................................. 18

5. Thm nh phng n / d n v cc yu t tc ng ....................................................... 18

6. Cc bin php kim sot ....................................................................................................... 18

III.VN DUNG 6 NGUYN TC VO VIC THM NH KHCH HNG VAY ........ 19

1. KHCH HNG C NHN ................................................................................................. 19

a. Thm nh t cch khch hng............................................................................................. 19

Tham kho Ph Lc s 8A. : GIAO TIP V LNG NH KHCH HNG QUA GIAO

TIP. ............................................................................................................................ 19

b. nh gi nng lc php l, nng lc hnh vi dn s, nng lc iu hnh v qun l snxut kinh doanh, m hnh t chc, b tr lao ng.............................................................. 19

(1) Xc nh nng lc php lut, nng lc hnh vi dn s ................................................ 19

(2) M hnh t chc, b tr lao ng ca khch hng vay (i vi khch hng vay vn

phc v sn xut kinh doanh) ...................................................................................... 20

(3) Kh nng qun tr ........................................................................................................ 20

c. Thm nh nng lc ti chnh / sn xut kinh doanh .......................................................... 21

(1) Kim tra tnh chnh xc ca bo co kt qu sn xut kinh doanh .............................. 21

(2) Phn tch nh gi tnh hnh hot ng v kh nng ti chnh .................................... 22

(a) i vi cc khch hng vay vn sn xut kinh doanh ................................................ 22

- Tnh hnh sn xut ....................................................................................................... 23

- Tnh hnh bn hng ...................................................................................................... 23

(b) Tm hiu v phn tch v ti chnh khch hng........................................................... 25


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(3) nh gi mc p ng mt s iu kin v ti chnh ............................................ 26

d. Thm nh cc bin php bo m tin vay .......................................................................... 30

(1)Kim tra tnh trng thc t ca ti sn bo m tin vay ................................................. 31

Ph Lc s 8B. NI DUNG KIM TRA TNH TRNG THC T CA TI SN BOM ........................................................................................................................... 31

(2) Phn tch, thm nh ti sn bo m tin vay ............................................................ 31

e. Phn tch, thm nh phng n vay vn / d n u t v cc yu t tc ng............... 31

Hng dn phn tch thm nh PA / DA ........................................................................... 32

(a) nh gi chung v PA /DA ......................................................................................... 32

- nh gi mc tiu ca PA / DA .................................................................................. 32

+ Mc tiu ca PA / DA nhm t n ni dung g ?..................................................... 32+ S cn thit ca PA / DA ? .......................................................................................... 32

+ Mc ph hp ca PA / DA ..................................................................................... 32

Mc ph hp xu th pht trin ............................................................................... 32

Mc ph hp vi mc tiu pht trin ca ngnh, vng, a phng..................... 32

Mc ph hp vi thi c u t............................................................................. 32

+ Tc ng v mt x hi ............................................................................................... 33

Li ch i vi nn kinh t........................................................................................... 33

ng gp vo ngn sch ............................................................................................. 33

To ra ngun ngoi t .................................................................................................. 34

T l sinh li kinh t hay x hi ca d n .................................................................. 34

Cch tnh ton t l sinh li kinh t hay x hi ca d n .......................................... 34

- nh gi v nhu cu sn phm ca PA / DA .............................................................. 35

+ Ni dung cn kho st ................................................................................................. 35

Cn phn loi s cu d tr ......................................................................................... 36

+ Yu cu ca vic nh gi v nhu cu sn phm ........................................................ 36

Gi tr ca cc phng php d tr v cc cn c dng d tr ............................ 36

Tham kho Ph Lc 8C CC PHNG PHP D TR S CU. ................................ 37

Chn la phng php d tr .............................................................................................. 37


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D tr s cu bng cc d kin khc .......................................................................... 37

S hp l ca s cu sau iu chnh ........................................................................... 38

- nh gi v cung sn phm ......................................................................................... 38

- Kh nng cnh tranh ca sn phm ............................................................................. 39+ Th trng ni a ........................................................................................................ 39

+ Th trng xut khu ................................................................................................... 40

- Phng thc tiu th v mng li phn phi ............................................................ 40

- Kh nng sn xut v tiu th sn phm ca PA / DA ................................................ 41

- nh gi kh nng cung cp nguyn, nhin vt liu ................................................... 41

- nh gi phng din k thut ................................................................................... 42

+ a im xy dng ...................................................................................................... 42

Phn tch yu t kinh t ca a im xy dng.......................................................... 42

Cc li ch v nh hng x hi ................................................................................. 42

+ Quy m sn xut v sn phm ca DA ....................................................................... 43

+ Cng ngh k thut...................................................................................................... 43

Cng ngh.................................................................................................................... 43

Thit b ........................................................................................................................ 45

+ Quy m, gii php xy dng ....................................................................................... 46

Quy m ........................................................................................................................ 46

Gii php xy dng..................................................................................................... 46

Xy dng ..................................................................................................................... 46

+ nh gi tc ng mi trng v gii php x l ....................................................... 48

- nh gi v phng din t chc, qun l thc hin DA ........................................... 48

- nh gi phng n ngun vn .................................................................................. 49+ Tng vn u t .......................................................................................................... 49

Ni dung nh gi ....................................................................................................... 49

Cc phng php thm nh ....................................................................................... 49

S bo m cc ngun vn.......................................................................................... 50

+ Mc ch c th v hng s dng vn u t ........................................................... 50


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+ Nhu cu vn u t theo tin thc hin d n ........................................................ 50

Cc ni dung nh gi ................................................................................................ 50

Phng php nh gi cch b tr vn cho thi gian thi cng xy dng cng trnh . 51

+ Hiu sut vn u t.................................................................................................... 52 Mc tiu hao vn .................................................................................................... 52

Mc hiu lc vn u t......................................................................................... 52

- nh gi hiu qu v mt ti chnh ............................................................................. 52

+ nh gi v tnh kh thi ca ngun vn, c cu vn u t....................................... 52

+ nh gi v mt th trng, phng n v kh nng tiu th sn phm, dch v ca

d n............................................................................................................................ 52

+ nh gi v kh nng cung cp nguyn, nhin vt liu v c tnh ca dy chuyncng ngh .................................................................................................................... 53

+ Xc nh nhu cu vn lu ng................................................................................... 53

+ Xc nh trch nhim ti chnh ca ch d n ............................................................ 53

- Phn tch ri ro d n .................................................................................................. 54

+ Ri ro v c ch chnh sch ......................................................................................... 54

+ Ri ro v vn hnh....................................................................................................... 54

+ Ri ro v th trng ..................................................................................................... 55

+ Ri ro v mi trng v x hi.................................................................................... 56

+ Ri ro t yu t kinh t v m ..................................................................................... 56

(b) Tnh ton hiu qu ti chnh, kh nng tr n ca PASXKD / DAT ....................... 56

- Phn cho vay ngn hn ................................................................................................ 56

+ C s tnh ton ............................................................................................................ 56

+ Tin hnh ..................................................................................................................... 57

- Phn cho vay trung hn ............................................................................................... 57

+ Xc nh m hnh d n .............................................................................................. 58

+ Phn tch v c lng s liu tnh ton ..................................................................... 59

C s xc nh ............................................................................................................. 59

Tin hnh ..................................................................................................................... 59


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+ Lp cc bng tnh Thu nhp v Chi ph....................................................................... 60

S cn thit .................................................................................................................. 60

Ni dung ...................................................................................................................... 60

Cc bng tnh thu nhp v chi ph (Bng tnh trung gian) .......................................... 61

Bng 1 : Bng tnh sn lng v doanh thu ....................................................................... 61

Bng 2 : Bng tnh chi ph hot ng................................................................................. 62

Bng 2.1 : Bng tnh chi ph nguyn vt liu..................................................................... 62

Bng 2.2 : Bng tnh cc chi ph qun l bn hng ............................................................ 63

Bng 3 : Khu hao.............................................................................................................. 64

Bng 4.1 : Tnh ton li vay vn trung, di hn................................................................. 64

Bng 4.2 : Tnh ton li vay vn ngn hn ........................................................................ 65

Bng 5 : Bng tnh nhu cu vn lu ng.......................................................................... 65

+ Lp bo co kt qu kinh doanh, Bo co lu chuyn tin t v tnh ton kh nng tr

n ca DA.................................................................................................................... 67

Lp Bo co kt qu kinh doanh ................................................................................. 67

Bng 6 : Bo co kt qu kinh doanh................................................................................. 67

Lp Bng cn i tr n.............................................................................................. 70Bng 7 : Bng cn i tr n............................................................................................... 70

Lp bng tnh im ho vn ........................................................................................ 71

Bng 8 : Bng tnh im ho vn ........................................................................................ 71

Lp Bo co lu chuyn tin t ................................................................................... 73

Bng 9 : Bo co lu chuyn tin t ................................................................................... 75

Phn tch nhy ........................................................................................................ 76

Cc hm tnh ton ........................................................................................................ 77

+ Lp bo co cn i ..................................................................................................... 78

Mc ch...................................................................................................................... 78

Nguyn tc lp ............................................................................................................. 78

Bng 10 : Bng cn i k hoch....................................................................................... 79


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f. Cc bin php kim sot (Ti thm nh) ............................................................................. 80

(1) Vic ti thm nh c thc hin theo hai phng php........................................... 80

(a) Gin tip ...................................................................................................................... 80

(b) Trc tip ...................................................................................................................... 80(2) Vic ti thm nh c tin hnh c lp m khng c s tr gip t NVTD ......... 81

(3) Quan st, kho st, kim tra thc t tm hiu nhng tc ng bn ngoi nh hng

n qu trnh thc hin PA / DA ................................................................................. 81

(4) Thm nh li tan b h svay vn, bo co thm nh, t trnh ca NVTD .......... 81

(5) Theo di kt qa thm nh h s vay ........................................................................ 81

2. KHCH HNG DOANH NGHIP .................................................................................... 82

a. Thm nh t cch khch hng............................................................................................. 82Tham kho Ph Lc s 8A. : GIAO TIP V LNG NH KHCH HNG QUA GIAO

TIP. ............................................................................................................................ 82

b. nh gi nng lc php l, nng lc hnh vi dn s, nng lc iu hnh v qun l sn

xut kinh doanh, m hnh t chc, b tr lao ng.............................................................. 82

(1) Nng lc php l ......................................................................................................... 82

(2) M hnh t chc, b tr lao ng ca doanh nghip .................................................... 83

(3) Kh nng qun tr v iu hnh ................................................................................... 83

c. Thm nh nng lc ti chnh / sn xut kinh doanh .......................................................... 84

(1) Kim tra tnh chnh xc ca cc bo co ti chnh ...................................................... 85

(2) Phn tch, nh gi tnh hnh hot ng ...................................................................... 86

- Tnh hnh sn xut ....................................................................................................... 86

- Tnh hnh bn hng ...................................................................................................... 86

(3) Kim tra mc p ng mt s iu kin v ti chnh ............................................. 87

(a) Kim tra kh nng t ch ti chnh ............................................................................. 87(b) Cc tiu chun kim tra............................................................................................... 87

(c) Phn tch ti chnh doanh nghip................................................................................ 88

- Phn tch kh nng sinh li ......................................................................................... 88

+ Mc sinh li ca vn u t........................................................................................ 88

+ Mc sinh li t bn hng............................................................................................ 89


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- Phn tch tnh n nh.................................................................................................. 90

+ Tnh lu hot............................................................................................................... 90

+ Tnh n nh v kh nng t ti tr............................................................................. 91

- Phn tch tnh hiu qu ................................................................................................ 93+ Doanh thu t tng ti sn ............................................................................................ 93

+ Thi gian hiu lc hngtn kho to ra doanh thu ...................................................... 94

+ Thi gian thu hi cng n........................................................................................... 94

+ Thi gian thanh ton cng n..................................................................................... 95

- Phn tch hiu qu sn xut ......................................................................................... 95

+ Hiu sut lao ng...................................................................................................... 96

+ Hiu sut ph lao ng................................................................................................ 96+ tp trung vn.......................................................................................................... 96

+ Hiu sut vn c nh .................................................................................................. 96

- Phn tch sc tng trng ............................................................................................ 97

+ T l tng trng doanh thu ........................................................................................ 97

+ T l tng trng li nhun......................................................................................... 97

- nh ga trn th trng ............................................................................................... 97

+ T l Gi c trn Thu nhp mt C Phn (PER)......................................................... 97

+ T l Gi c trn Gi tr Ghi s (PBR)........................................................................ 98

- nh ga vic bo ton vn ......................................................................................... 98

d. Thm nh cc bin php bo m tin vay .......................................................................... 99

(1) Kim tra tnh trng thc t ca ti sn bo m tin vay ............................................ 99

Ph Lc s 8B. NI DUNG KIM TRA TNH TRNG THC T CA TI SN BO

M ........................................................................................................................... 99

(2) Phn tch, thm nh ti sn bo m tin vay ............................................................ 99

e. Phn tch, thm nh phng n vay vn / d n u t v cc yu t tc ng............. 100

(1) nh gi mc p ng ......................................................................................... 100

(2) Hng dn phn tch thm nh PA / DA ................................................................. 100

(a) nh gichung v PA /DA ....................................................................................... 100

- nh gi mc tiu ca PA / DA ................................................................................ 100


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+ Mc tiu ca PA / DA nhm t n ni dung g ?................................................... 100

+ S cn thit ca PA / DA ? ........................................................................................ 101

+ Mc ph hp ca PA / DA ................................................................................... 101

Mc ph hp xu th pht trin ............................................................................. 101 Mc ph hp vi mc tiu pht trin ca ngnh, vng, a phng................... 101

Mc ph hp vi thi c u t........................................................................... 101

+ Tc ng v mt x hi ............................................................................................. 101

Li ch i vi nn kinh t......................................................................................... 101

T l sinh li kinh t hay x hi ca d n ................................................................ 103

- nh gi v nhu cu sn phm ca PA / DA ............................................................ 103

+ Ni dung cn kho st ............................................................................................... 103

- Mt s phng php d tr s cu c s dng ..................................................... 103

+ Tham kho Ph Lc 8C CC PHNG PHP D TR S CU. ...................... 103

Chn la phng php d tr............................................................................................ 103

+ D tr s cu bng cc d kin khc ........................................................................ 104

- Yu cu ca vic nh gi v nhu cu sn phm ...................................................... 104

+ Gi tr ca cc phng php d tr v cc cn c dng d tr .......................... 104

+ S hp l ca s cu sau iu chnh ......................................................................... 105

+ Phn loi s cu d tr ............................................................................................. 105

- nh gi v cung sn phm ....................................................................................... 106

- Kh nng cnh tranh ca sn phm ........................................................................... 107

+ Th trng ni a ...................................................................................................... 107

+ Th trng xut khu ................................................................................................. 107

- Phng thc tiu th v mng li phn phi .......................................................... 107

- Kh nng sn xut v tiu th sn phm ca PA / DA .............................................. 107

- nh gi kh nng cung cp nguyn, nhin vt liu ................................................. 108

- nh gi phng din k thut ................................................................................. 109

+ a im xy dng .................................................................................................... 109

Phn tch yu t kinh t ca a im xy dng........................................................ 109


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Cc li ch v nh hng x hi ............................................................................... 109

+ Quy m sn xut v sn phm ca DA ..................................................................... 109

+ Cng ngh k thut.................................................................................................... 110

Cng ngh.................................................................................................................. 110 Thit b....................................................................................................................... 110

+ Quy m, gii php xy dng ..................................................................................... 110

Quy m ...................................................................................................................... 110

Gii php xy dng................................................................................................... 111

+ nh gi tc ng mi trng v gii php x l ..................................................... 111

- nh gi v phng din t chc, qun l thc hin DA ......................................... 112

- nh gi phng n ngun vn ................................................................................ 112

+ Tng vn u t ........................................................................................................ 112

Ni dung nh gi ..................................................................................................... 112

Cc phng php thm nh ..................................................................................... 113

S bo m cc ngun vn........................................................................................ 113

+ Mc ch c th v hng s dng vn u t ......................................................... 114

+ Nhu cu vn u t theo tin thc hin d n ...................................................... 114

Cc ni dung nh gi .............................................................................................. 114

Phng php nh gi cch b tr vn cho thi gian thi cng xy dng cng trnh 114

+ Hiu sut vn u t.................................................................................................. 115

Mc tiu hao vn .................................................................................................. 115

Mc hiu lc vn u t....................................................................................... 115

- nh gi hiu qu v mt ti chnh ........................................................................... 116

+ nh gi v tnh kh thi ca ngun vn, c cu vn u t..................................... 116+ nh gi v mt th trng, phng n v kh nng tiu th sn phm, dch v ca

d n.......................................................................................................................... 116

+ nh gi v kh nng cung cp nguyn, nhin vt liu v c tnh ca dy chuyn

cng ngh .................................................................................................................. 116

+ Xc nh nhu cu vn lu ng................................................................................. 116


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+ Xc nh trch nhim ti chnh ca chd n.......................................................... 116

- Phn tch ri ro d n ................................................................................................ 117

+ Ri ro v c ch chnh sch ....................................................................................... 117

+ Ri ro v vn hnh..................................................................................................... 117+ Ri ro v th trng ................................................................................................... 117

+ Ri ro v mi trng v x hi.................................................................................. 117

+ Ri ro t yu t kinh t v m ................................................................................... 117

(b) Tnh ton hiu qu ti chnh, kh nng tr n ca PASXKD / DAT ..................... 118

- Phn cho vay ngn hn .............................................................................................. 118

+ C s tnh ton .......................................................................................................... 118

+ Tin hnh ................................................................................................................... 118- Phn cho vay trung hn ............................................................................................. 119

+ Xc nh m hnh d n ............................................................................................ 119

+ Phn tch v c lng s liu tnh ton ................................................................... 119

C s xc nh ........................................................................................................... 119

Tin hnh ................................................................................................................... 119

+ Lp cc bng tnh Thu nhp v Chi ph ..................................................................... 120

S cn thit................................................................................................................ 120

Ni dung.................................................................................................................... 120

Cc bng tnh thu nhp v chi ph(Bng tnh trung gian) ........................................ 120

Bng 1 : Bng tnh sn lng v doanh thu ..................................................................... 120

Bng 2 : Bng tnh chi ph hot ng ............................................................................... 120

Bng 2.1 : Bng tnh chi ph nguyn vt liu ................................................................... 120

Bng 2.2 : Bng tnh cc chi ph qun l, bn hng ......................................................... 120

Bng 3 : Khu hao ............................................................................................................ 120

Bng 4.1 : Tnh ton li vay vn trung, di hn ............................................................... 120

Bng4.2 : Tnh ton li vay vn ngn hn....................................................................... 120

Bng 5 : Bng tnh nhu cu vn lu ng ........................................................................ 120


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+ Lp bo co kt qu kinh doanh, Bo co lu chuyn tin t v tnh ton kh nng tr

n ca DA.................................................................................................................. 121

Lp Bo co kt qu kinh doanh ............................................................................... 121

Bng 6 : Bo co kt qu kinh doanh ............................................................................... 121 Lp Bng cn i tr n............................................................................................ 121

Bng 7 : Bng cn i tr n............................................................................................ 121

Lp bng tnh im ho vn ...................................................................................... 121

Bng 8 : Bng tnh im ho vn ..................................................................................... 121

Lp Bo co lu chuyn tin t ................................................................................. 121

Bng 9 : Bo co lu chuyn tin t................................................................................. 122

Phn tch nhy ...................................................................................................... 122

Cc hm tnh ton ..................................................................................................... 122

+ Lp bo co cn i ................................................................................................... 122

Mc ch .................................................................................................................... 122

Nguyn tc lp........................................................................................................... 123

Bng 10 : Bng cn i k hoch .................................................................................... 123

f. Cc bin php kim sot (Ti thm nh) ........................................................................... 124

(1) Vic ti thm nh c thc hin theo hai phng php......................................... 124

(a) Gin tip .................................................................................................................... 124

(b) Trc tip .................................................................................................................... 124

(2) Vic ti thm nh c tin hnh c lp m khng c s tr gip t NVTD ....... 124

(3) Quan st, kho st, kim tra thc t tm hiu nhng tc ng bn ngoi nh hng

n qu trnh thc hin PA / DA ............................................................................... 124

(4) Thm nh li tan b h s vay vn, bo co thm nh, t trnh ca NVTD ........ 124

(5) Theo di kt qa thm nh h s vay ...................................................................... 125

3. SO SNH VIC THM NH GIA KHCH HNG C NHN V KHCH HNG

DOANH NGHIP ............................................................................................................... 126

1/ Thm nh t cch khch hng vay .................................................................................... 126

2/ nh gi nng lc php l, nng lc hnh vi dn s, nng lc iu hnh v qun l sn

xut, m hnh t chc, b tr lao ng ............................................................................... 126


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3/ Thm nh nng lc ti chnh / sn xut kinh doanh ........................................................ 128

4/ Thm nh cc bin php bo m tin vay ....................................................................... 135

5/ Phn tch, thm nh phng n vay vn / d n u t v cc yu t tc ng ............ 135

6/ Cc bin php kim sot (Ti thm nh) ........................................................................... 142

IV.LP BO CO THM NH CHO VAY ....................................................................... 144

1. Thu thp thng tin............................................................................................................... 144

a. i vi khch hng c nhn ................................................................................................ 144

(1) Ghi nhn thng tin trc tip....................................................................................... 144

(2) Thu thp cc thng tin t ngun khc ....................................................................... 144

b. i vi khch hng doanh nghip ...................................................................................... 144

(1) Ghi nhn thng tin trc tip....................................................................................... 144

(2) Thu thp cc thng tin t ngun khc ....................................................................... 145

2. Cch vit v chun b t trnh ............................................................................................ 145

a. Yu cu chung...................................................................................................................... 145

(1) Vit theo m hnh phn tch ...................................................................................... 145

(2) Khng vit theo cch m t ....................................................................................... 145

(3) Phong cch vit ......................................................................................................... 146

(4) Nhng im lu cho t trnh c hiu qu h tr qu trnh ra quyt nh .......... 146

(5) T tng ca ngi vit t trnh ............................................................................... 147

b. Yu cu c th...................................................................................................................... 147

(1) Nguyn tc................................................................................................................. 147

(2) Ni dung t trnh ....................................................................................................... 148

(a) i vi khch hng c nhn ...................................................................................... 148

- Gii thiu khch hng ............................................................................................... 148- Gii thiu nhu cu ca khch hng ........................................................................... 148

- Tnh hnh quan h vi cc t chc tn dng .............................................................. 149

- Qu trnh thnh lp pht trin (ivi khch hng l doanh nghip t nhn) .......... 150

- Tnh hnh hot ng sn xut, kinh doanh hin ti (nu c hoc vay vn sn xut,

kinh doanh) ................................................................................................................ 150


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- Phng n / d n vay vn / bo lnh ....................................................................... 151

- Ti sn bo m......................................................................................................... 152

- Thng tin ngnh......................................................................................................... 153

- Nhn xt .................................................................................................................... 153- Kin ngh ................................................................................................................... 153

(b) i vi khch hng doanh nghip ............................................................................. 155

- Gii thiu khch hng ............................................................................................... 155

- Gii thiu nhu cu ca khch hng ........................................................................... 156

- Tnh hnh quan h vi cc t chc tn dng .............................................................. 156

- Qu trnh thnh lp, pht trin ................................................................................... 158

- Tnh hnh hot ng sn xut, kinh doanh hin ti ................................................... 158- Phng n / d n vay vn / bo lnh ....................................................................... 159

- Ti sn bo m......................................................................................................... 160

- Kt qu chm im tn dng...................................................................................... 160

- Thng tin ngnh......................................................................................................... 160

- Nhn xt .................................................................................................................... 160

- Kin ngh ................................................................................................................... 161

3. Mu t trnh......................................................................................................................... 163

a. i vi khch hng c nhn ................................................................................................ 163

(1) T trnh thm nh khch hng vay vn ngn hn (V/v vay vn sn xut kinh doanh,

khch hng c nhn) : ................................................................................................ 163

(2) T trnh thm nh khch hng vay vn ngn hn (V/v vay vn mua nh / xy dng,

sa cha nh / mua xe / tiu dng / thanh ton chi ph du hc ..., khch hng l c

nhn) : ........................................................................................................................ 163

(3) T trnh thm nh khh hng vay vn trung, di hn (V/v vay vn sn xut kinhdoanh, khch hng l c nhn) : ................................................................................ 163

(4) T trnh thm nh khch hng vay vn trung, di hn (V/v vay vn xy dng nh,

khch hng l c nhn) : ............................................................................................ 163

(5) T trnh thm nh khch hng vay vn trung, di hn (V/v chuyn i t vay vng

vay VND, khch hng l c nhn) : ........................................................................... 163


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(6) T trnh thm nh khch hng (p dng cho khch hng c ngun thu nhp tr n

chnh t lng) : ........................................................................................................ 163

(7) T trnh thm nh khch hng (p dng cho khch hng c ngun thu nhp tr n

chnh t hot ng sn xut kinh doanh) : ................................................................ 163

b. i vi khch hng doanh nghip ...................................................................................... 163

(1) T trnh thm nh khch hng (V/v xt duyt cho vay mn ngn hn) : ................. 163

(2) T trnh thm nh khch hng (V/v xt duyt cho vay ngn hn trong hn mc tn

dng) :........................................................................................................................ 163

(3) T trnh thm nh khch hng (V/v ti tr trung, di hn cho d n) : ................... 163

V. CC PH LC ................................................................................................................... 164

PH LC 8A. GIAO TIP V LNG NH KHCH HNG QUA GIAO TIP ....... 165

PH LC 8B. NI DUNG KIM TRA TNH TRNG THC T CA TI SN BO

M ..................................................................................................................................... 175

PH LC 8C. CC PHNG PHP D TR S CU ................................................... 177

1/ Phng php ng thng s hc ....................................................................................... 177

2/ Phng php ng cong hnh hc ..................................................................................... 177

3/ Phng php ng thng thng k ................................................................................... 178

4/ Phng php ng bnh phng b nht (Least Square) ............................................... 178

5/ Phng php semi-log thng k ........................................................................................... 179

6/ Phng php parabol thng k............................................................................................ 179


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GIO TRNH TN DNGPHN VIII . THM NH KHCH HNG VAY

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NI DUNG CHI TIT

I. MC TIU CA MT KHON VAY

Qun l hot ng tn dng hay cn c nu ln theo mt gc cha ng mc tiu ca

hot ng tn dng, l Qun l ri ro tn dng. Qun l ri ro tn dng l mt qu trnhton din, khi s t vic tm kim th trng cho vay v tip theo sau l mt lot cc

quy trnh cho n khi khon tn dng c thanh ton hon ton.

Trong qu trnh , nhn vin tn dng phi a ra c cc phn tch v nh gi i vi

cc khon vay. Ni dung nh gi v phn tch phi nhm n s thong 3 mc tiu

chnh :

1. Ngi vay vn c ng tin cy khng ? v, Lm sao bit c ?

Cu hi ny cn c xem xt trc tin l khch hng c th thanh ton c khon vay

ng hn khng ? V tr li c cu hi ny, cn phi c tin hnh nghin cu 6 chitit ca mt h svay vn l : Tnh cch (Character), Nng lc (Capacity), sTn

nhim (Credibility), vicTh chp (Collateral), cc iu kin (Condition), v sKim

sot (Control) - (6 Cs credit analysis).

2. S an ton cho ngn hng v ngi gi tin, cng nh iu kin thun li cho ngi s

dng tin vay c bo v v cu trc nh th no trong hp ng tn dng ?

6 ch C trn c quan tm v phn tch, l nhm n vic tr li cu hi quan trng

Khch hng c ng tin cy khng ?. Khi ni dung cu hi c gii p, vn tip

theo l : Hp ng tn dng c c cu trc hon chnh nhm tho mn c yu cuca khch hng ngn hng khng ?

Mt hp ng tn dng hp l phi bo vc ngn hng v nhng ngi m ngn hng

i din (ngi gi tin v cc cng), hn ch nhng mi e do ti kh nng thu hi

vn ca ngn hng. Nhn vin tn dng phi tm c cu tr li chnh xc tho mn yu

cu ca tt c cc bn. u tin, i vi khch hng nhn vin tn dng phi phc tho

c mt hp ng tn dng p ng c nhu cu ca ngi vay vi mt k hoch hon

tr thch hp, xut pht t s thnh cng ca ngn hng v cbn ph thuc vo s thnh

cng ca khch hng.

3. Thm quyn ca ngn hng i vi ti sn v thu nhp ca khch hng nh th no ? v,

Kh nng thu hi vn ca ngn hng c c thc hin nhanh chng vi t ri ro v chi

ph thp khng ?

Vn cn phi c gii p tip theo l : Ngn hng c th hon thin quyn ca

mnh i vi ti sn bo m v thu nhp ca ngi vay khng ?.


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Vic th hin thm quyn ca ngn hng i vi ti sn ca khch hng nhm p ng hai

mc tiu : Th nht, nu khch hng khng c kh nng hon tr t ngun thu nhp ca h,

th ngn hng phi c c quyn thu gi v bn ti sn thu hi li khon tin cho

vay. Th hai, vic khon cho vay c bo m bng ti sn s to ra li th tm l cho

ngi cho vay v p lc tm l cho ngi vay, ngi vay s cm thy cn phi c nhiutch cc hn thanh ton khon nv trnh kh nng mt i nhng ti sn c gi tr hoc

chnh gi tr m nhng ti sn to ra.

Yu cu ca vic hon thin quyn ca ngn hng i vi ti sn th chp l nhm xc nh

r nhng ti sn m ngn hng c th phong to v bn, ng thi nhm thng bo cho cc

t chc khc bit rng ngn hng c quyn hp php trong vic pht mi ti sn nu khch

hng khng c kh nng hon tr khon vay. Ngn hng c c quyn u tin i vi ti

sn so vi cc ch nkhc v so vi ch nhn ca ti sn. Khi si hi ca ngn hng

i vi ti sn th chp c hon thin.

Bn cnh bin php th chp ti sn bo v s an ton s tin cho vay, hn ch ri ro

i vi khon vay cn phi : Xem xt thu nhp hay dng tin ca khch hng tr nmn

vay, Xem xt s lnh mnh trn bng cn i k ton ca khch hng nhm xc nh tnh

thanh khon ca cc ti sn bo m tng lng tin b li nhng thiu ht trong lung tin

ca khch hng, v cui cng l S bo m an ton t bn ngoi. Mc tiu ca s hon

thin quyn ca ngn hng i vi cc khon thu nhp l s rng buci vi khch

hng phi thc hin mt s yu cu nht nh, nh l : phi nh k np cc bo co ti

chnh cho ngn hng, phi mua bo him cho khon tin vay, phi bo m tnh thanh

khon v s hp php ca n; ng thi khch hng s khng c tin hnh mt s hotng no khi khng c s chp thun ca ngn hng, nh l : tin hnh vay mi, vay ni

khc, mua thn ti sn cnh, tham gia hot ng sp nhp, bn ti sn, tr c tc qu

mc cho cc cng ...

Cc mc tiu ca mt khon vay c xc nh, trong mc tiu nh gi S tin cy

ca khch hng l mc tiu quan trng v thit yu cn c quan tm :

II. 6 NGUYN TC THM NH KHCH HNG VAY

Khi nh gi khch hng cn phi c thc hin theo 2 gc :

- Theo nh tnh: l nhm hiu c mun hon tr ca ngi vay.

- Cn mc ch ca vic phn tch ti chnh ca khch hng l xem xt kh nng ca

khch hng v ngun vn ch s hu, ngun vn chim dng v vn vay, hng ho tn

kho, c cu ti sn lu ng v c nh n thi im hin ti, l phn tch theo nh

lng,


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T c c kt lun v thc trng kh nng ca khch hng trong vic hon tr n vay

cho Ngn hng.

Bn cnh vic nh gi , qu trnh tip tc theo di v tc ng theo hng hin thc ha

cc gi tr c phn tch v thm nh s gp phn lm cho mc tiu ca mt khon vay

t kt qu. Vic tin hnh chi tit nh gi theo Nguyn tc 6 C s lm tho mn cc yucu i vi mt khon vay tt theo quan im ca ngi cho vay.

1. Thm nh t cch khch hng

Nhn vin tn dng phi c c bng chng cho thy khch hng c mc tiu r rng khi

n ngn hng ngh vay vn, v ng thi phi c k hoch tr n nghim tc :

- Nu khng bit chc chn mc tiu, l do khch hng vay vn, th nhn vin tn dng

cn phi tin hnh iu tra, xc minh cho n khi c cu tr li xc ng. Sau khi mc

tiu vay vn c lm r, nhn vin tn dng phi xem xt n s ph hp vi chnh

sch cho vay hin ti ca ngn hng c c s quyt nh tng thch tha ng.

- Mc d xc nh c mc tiu vay vn ca khc hng tt, nhng nhn vin tn dng

cng cn phi xc nh trch nhim ca khch hng trong vic s dng tin vay.

Trch nhim, tnh trung thc, mc ch vay vn nghim tc, k hoch tr n r rng l

nhng tiu chun to nn tnh cch ca khch hng trong nh gi ca nhn vin tn dng.

Nu khch hng khng trung thc trong cam kt s dng vn vay hay k hoch tr n th

khng thc hin cho vay hn l n tr thnh mt khon n kh i i vi ngn hng.

2. Thm nh nng lc khch hng

Nhn vin tn dng phi chc chn rng khch hng c nng lc hnh vi dn s, nng

lc php l trong vic k kt hp ng vay vn v s am hiu v iu hnh v sp xp

cng vic (nh tnh).

Hp ng tn dng do mt ngi khng c nng lc v khng c t cch php l kkt s dn n s khng thu hi c khon cho vay v s to ra mt tn tht ln i vingn hng.

3. Thm nh nng lc ti chnh / sn xut kinh doanh

y l ni dung quan trng i vi mt ngh vay vn m vn cn nh gi v phn

tch l : Kh nng ca khch hng p ng yu cu hon tr cho ngn hng mn vay

c xc nh cn c trn cc ngun lc thc s trong chnh hot ng ca h nh th no

(nh lng) ? Cu tr li chnh l c s xc nhn cho S Tn Nhim m ngn hng c

c quyt nh cho vic thc hin khon vay.

Nhn chung, khch hng vay vn ch c ba ngun c th hon tr khon vay :

- Dng tin t doanh thu bn hng hoc thu nhp;

- Dng tin t vic bn ti sn;


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- Cc ngunvn huy ng bng cch pht hnh n hay chng khon vn.

Bt c ngun no trong ba ngun trn u c th c s dng p ng nhu cu bng

tin trong vic thanh ton n cho ngn hng. Nhng iu ngn hng c trng tm l dng

tin t doanh thu bn hng v xem y l ngun chnh thanh ton n vay, v nu c

ngun thu t vic bn cc ti sn c th s lm suy yu i nng lc kinh doanh ca khchhng v lm cho ngn hng s tr nn cc ch n khng c c s bo m chc chn.

Hu ht cc ngn hng u do d trong vic ti tr cho cc khch hng khng c trin

vng tt trong kinh doanh.

4. Thm nh ti sn bo m

Khi nh gi v ti sn th chp, cu hi t ra cho nhn vin tn dng cn c gii p

l : Ngi vay c s hu mt ti sn no vi tr gi tng xng vi khon vay

khng ?

S nhy cm trong nhn thc i vi nhn vin tn dng i vi cc vn nh sau l cnthit khi nh gi ti sn th chp :

- Thi gian s dng.

- Tnh kh mi ca ti sn c th chp.

5. Thm nh phng n / d n v cc yu t tc ng

Vic phn tch ni dung iu Kin, l phi nhn bit c nhng xu hng tin trin

cn k ca khch hng cng nh ca lnh vc m khch hng ang hot ng, thy c

mc tc ng ca nhng thay i trong nn kinh t i vi khon cho vay.

Mt khon cho vay c th rt tt trn giy t, c th nh bi gii cho mt p n hn l s

suy xt v nh gi kinh t, nhng c th gi tr ca n s b st gim khi doanh thu hay

thu nhp d dng b nhiu tc ng t s bin ng kinh t hoc sc p ca bin ng gi

c, lm pht

6. Cc bin php kim sot

Kim sot l qu trnh nh gi li tnh khch quan v hp l ca tt c cc gi tr tnh

ton v c s kinh t khi xem xt cho vay, ng thi nh gi s tc ng ca thi gian v

thay i cc c ch, chnh sch ca cc c quan qun l c gy ra nhng bt li no cho

ngi vay v kh nng p ng ca khch hng trong nhng trng hp .


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III. VN DUNG 6 NGUYN TC VO VIC THM NH KHCH HNG VAY

1. KHCH HNG C NHN

a. Thm nh t cch khch hng

Mc tiu thm nh v t cch khch hng hn ch n mc thp nht cc ri ro chquan ca khch hng gy nn nh : ri ro v o c, thiu nng lc trnh , thiukinh nghim kinh doanh, kh nng thch ng vi th trng cha nhy bn. phngpht hin ngay t ban u nhng khch hng xu li dng v cn ch nhng khchhng vay vn cha c o to qua cc trng lp. Khi quan h vay vn, khch hngc nhng li bng gi v li ch, gip c nhn, thn trng vi nhng ch doanhnghip sp ngh hu, nhng ngi hay ru ch, c bc

- Nm cc thng tin cbn v khch hng nh : h, tn, tui, a ch lin lc, s in

thoi, vic lm ...

- Khch hng vay vn c c tr ti a bn qun (huyn), th x, thnh ph ni ngn

hng cho vay (NHCV) ng tr s? Nu khng, phi trnh by r nguyn nhn.

- c vay vn t cc ngn hng khc khng ? V vic vay vn v tr n i vi

cc ngn hng c sng phng, khng c n qu hn ?

- Quan st thi , phng php v ni dung tr li ca khch hng, pht hin nhng

mu thun v cc vn khng nht qun, hoc khng trung thc gia h s vay

vn v ni dung tr li phng vn.

- Yu cu cn phi gii p c cc im cha r trong h s php l, phng n

KD, ngun tr n ngn hng.

Tham kho Ph Lc s 8A. : GIAO TIP V LNG NH KHCH HNG QUA

GIAO TIP.(XemPh Lc 8A)

b. nh gi nng lc php l, nng lc hnh vi dn s, nng lc iu hnh v qun l

sn xut kinh doanh, m hnh t chc, b tr lao ng

Ni dung tm hiu v phn tch v khch hng c xc nh trn 3 mc tiu c bn

nh sau :

(1) Xc nh nng lc php lut, nng lc hnh vi dn s :

Nhng ni dung nh sau cn phi lm r :

- Khch hng vay vn nu l h gia nh, c phi l ch h hoc l ngi i din

hp php ca h v 18 tui khng ? (iu 106 v iu 107 B Lut Dn S).

- Khch hng vay vn l T hp tc c hot ng theo iu 111 B Lut Dn S

khng?


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- Khch hng vay vn c nng lc php lut dn s v nng lc hnh vi dn s

khng? (iu 14 n iu 23 B Lut Dn S).

- Giy php hnh ngh c cn hiu lc trong thi hn cho vay, c th ko di hoc

gia hn trong trng hp nvay b gia hn khng ?

- Khch hng vay vn l doanh nghip t nhn, ch doanh nghip c hnh vi

nng lc dn s, nng lc php lut dn s v hot ng theo Lut Doanh Nghip ?

(2) M hnh t chc, b tr lao ng ca khch hng vay (i vi khch hng vay

vn phc v sn xut kinh doanh) :

nh gi trn c s lm r cc ni dung nh sau :

- Quy m hot ng ?

- C cu t chc hot ng sn xut, kinh doanh ?

- S lng, trnh lao ng ?

- Ccu lao ng trc tip, gin tip ?

- Tui trung bnh ca ngi lao ng ?

- Thi gian lm vic ?

- Mc thu nhp bnh qun, mc thu nhp khi im ca ngi lao ng ?

- Nhng thay i ca mc thu nhp bnh qun, cc chnh sch thng ?

- Hiu qu sn xut : Doanh s bnh qun trn u ngi, mc tng trng ?- Trnh k thut ca thchuyn mn ?

(3) Kh nng qun tr :

Nhng vn sau cn c lm r :

- Thng tin v c nhn, ch h, ban qun l T hp tc;

- Trnh chuyn mn;

- Kh nng, kinh nghim, cch thc qun l, o c c nhn, ch h, ban qun l

T hp tc.

- Nhng kt qut c :

+ T l tng trng doanh thu;

+ T l tng li nhun;

+ T l gim chi ph;


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+ Tc tng thu nhp.

- Kh nng qun l cc khon nca khch hng;

- Uy tn ca c nhn, ch h, ban qun l T hp tc;

- Kh nng tm hiu v thch ng vi th trng, bin ng v tnh hnh kinh t vcc xu hng ca lnh vc hot ng ?

- Cc quan h v s hp tc gia cc c nhn trong ban qun l;

- Ngi thc s ra quyt nh trong T hp tc ? v s tp trung quyn quyt nh ?

- C s thay i v ngi qun l v cch thc qun l ?

- Kh nng quyt nh ca ban qun l trong lnh vc ti chnh, k ton ?

c. Thm nh nng lc ti chnh / sn xut kinh doanh

Vic phn tch nh gi kh nng ti chnh ca khch hng nhm n 3 mc tiu chnhnh sau :

- Kim tra tnh chnh xc ca cc bo co ti chnh, bo co kt qu sn xut -kinhdoanh;

- Phn tch, nh gi tnh hnh hot ng v kh nng ti chnh;

- Kim tra mc p ng mt s iu kin v ti chnh.

i vo chi tit thm nh :

(1) Kim tra tnh chnh xc ca bo co kt qu sn xut kinh doanh :

(p dngi vi khch hng vay vn phc v nhu cu sn xut, kinh doanh)

Bn mu kim tra tnh chnh xc ca bo co kt qu sn xut kinh doanh nh sau, cn

lu : i vi nhng cu hi khng tr li c C hay KHNG, th nh du

vo ct THNG TIN BSUNG, sau ghi chi tit vo phn di ca bn ny v

tng hp vo bo co thm nh khch hng :

Kim tra bo co kt qu sn xut kinh doanh

Tr liC

Tr liKHNG

THNG TINB SUNG

Trong cc khon phi thu c / khng khon cho vaykhng th thu hi ?

Hng tn kho c nh gi chnh xc ?

Trong hng tn kho c bao gm hng h hng, kmphm cht, khng s dng ?


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Kim tra chi tit cc khon vay / trch nhim n ?

Kim tra cc khon thanh ton, khon thu chx l cgi tr ln ?

Kim tra chi tit ti sn cnh, ch nhng ti sn

cnh c gi tr ln ?Vic mua my mc, thit b c c thanh ton ?

Trong khon ng trc c nhng khon c nhnhay khon t cc c thu ?

Nhng khon ng trc nu trn c bao gm nhngkhon vay ngn hng ?

Cc chi ph tr trc, chi ph trch trc c c hchton ?

C phn loi chi tit v chnh xc cc khon thu bnhng, chi ph mua hng, chi ph bn hng, chi ph hnhchnh, cc khon thu nhp v chi ph khc ngoi hotng kinh doanh chnh ?

Kim tra chi tit cc khon thu nhp, chi ph ngoihot ng kinh doanh chnh ?

Kim tra chi tit nhng khon thu nhp, khon l btthng, lu nhng khon pht sinh ln ?

C trng hp l do bn ti sn cnh ?

L do bn ti sn c nh c c php khng ?

(2) Phn tch nh gi tnh hnh hot ng v kh nng ti chnh :

(a)i vi cc khch hng vay vn sn xut kinh doanh:Nhng thng tin cn thu thp :

+ Sn phm ch yu;

+ Th phn ca tng loi sn phm;

+ Mng li phn phi sn phm;

+ Kh nng cnh tranh;+ Cc i th cnh tranh ch yu;

+ S tn nhim ca cc bn hng;

+ Chin lc kinh doanh trong tng lai;

+ Chnh sch khch hng;

+ Khch hng c nh hng n hot ng sn xut, kinh doanh.


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- Tnh hnh sn xut

+ Cc iu kin vsn xut :

Nhng thay i v kh nng sn xut v t l s dng thit b;

Cc loi sn phm;

Nhng thay i n t hng;

S lng v phn trm gi tr sn phm cha thc hin c;

T l ph phm v s thay i (+/-);

Nguyn vt liu chnh : Cc loi, tnh hnh cung cp, s dng, s thay i gi

mua, tnh hnh cc nh cung cp, cht lng;

+ Kt qu sn xut :

Thnh phm : thay i ni dung, thnh phn, t l cc loi thnh phm;

Cc yu tnh hng n s thay i nu trn : tng / gim cu, tn kho, thay

i gi c, nng sut, ...;

+ Phng php sn xut hin thi :

Phng php sn xut hin thi : m t v xc nh tnh hin i;

Kh nng v iu kin ci tin phng php sn xut hin thi.

+ Cng sut :

Cng sut thc t;

Cng sut thit k;

Cc yu t lm nh hng n cng sut thc t so vi cng sut thit k.

+ Hiu qu : Cc kt qu v tc ng lm thay i v chi ph sn xut, thi gian lao

ng v kt qut c.

+ Cht lng sn phm :

t c tiu chun no theo yu cu ca ngi mua; Kh nng no pht sinh lm nh hng n cht lng sn phm, l do ?

+ Chi ph : Cc thay i v chi ph sn xut v so snh vi cc i th cnh tranh.

- Tnh hnh bn hng

+ Nhng thay i vdoanh thu :

S lng v gi tr doanh thu theo tng loi sn phm;


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Doanh thu (s lng v gi tr) theo tng loi khch hng v loi sn phm;

Xc nh cc tc ng n s thay i : tng/gim nhu cu, trnh sn xut,

cht lng sn phm, s cnh tranh v i th cnh tranh, ... .

+ Phng php tchc bn hng v mng li bn hng : Phng thc t chc bn hng;

Doanh thu bn hng t phng thc t chc bn hng (nu trn), to ra doanh

thu trc tip hay gin tip;

Cc hnh thc i l : ti cc a phng, bn l, bn s, ... ;

S v t chc mng li bn hng.

+ Khch hng :

Tnh hnh v kh nng thanh ton tin mua hng ca cc khch hng chnh;

S lng cc giao dch v sn phm ca doanh nghip vi cc khch hng

chnh;

nh gi ca khch hng v sn phm ca doanh nghip;

Chnh sch khuch trng, qung b sn phm tng doanh s bn, hoc khi

c sn phm mi.

+ Gi bn:

Nhng thay i gi bn v phng php tnh gi;

Quan h vi khch hng v cc nhn t lm nh hng n quan h khch

hng;

Tnh hnh gim gi (k ci vi cc yu t : hoa hng, ph vn chuyn, chit

khu, li sut,..., cc chi ph lu thng).

+ Qun l chi ph :

Cc bin ng v tng chi ph v cc yu tnh hng n sn phm.

+ Phng thc thanh ton :

i vi ngi bn, i vi ngi mua thc hin phng thc thanh ton tr

ngay hay tr chm, cc cch thc chit khu.


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+ Slngn t hng :

Nhng thay i vn t hng, v s lng n t hng theo tng loi sn

phm v ca tng khch hng chnh. Cc nhn t tc ng n s thay i n

t hng;

Cc iu kin ca n t hng : n gi, thi gian giao hng, phng thc

giao nhn.

+ Qun l tn kho :

Nhng thay i v s lng v chng loi hng tn kho;

Phng thc qun l hng tn kho.

+ Tnh hnh xut khu :

Nhng thay i v nguyn nhn ca s thay i s lng hng xut khu theo

tng loi sn phm, i vi tng quc gia, khu vc.

T l xut khu trn tng doanh thu;

Phng thc xut khu : trc tip hay u thc, quan h ca xut u thc;

Thay i v gi hng xut v so snh vi gi sn phm cng loi trong nc;

Phng php, iu kin thanh ton, cc sh trt chnh ph, cnh tranh quc

t, chi ph thu quan ca cc nc nhp, chnh sch xut khu v cc d bo.

+ Quan hi tc kinh doanh : Cc quan h trong vic mua v bn sn phm, cc

quan hi tc vn, kh nng to lp v mc ch ca cc quan h.(b)Tm hiu v phn tch v ti chnh khch hng:

(p dngi vi cc khch hng vay vn cho nhu cu sinh hot v cc khch hng

vay vn phc v nhu cu sn xut, kinh doanh)

Mc tiu chnh yu ca vic tm hiu v phn tch v ti chnh khch hng l nh

gi kh nng bo m tr nca khch hng trong thi hn cam kt. Nhng thng tin

sau y cn c xc minh t c mc tiu trn :

- Ngun thu nhp ch yu ca khch hng ? Cs, chng t chng minh ngun gc

ca cc thu nhp ?Th d nh :

+ Ngun thu nhp t lng : Cn xc nhn ca cquan ni khch hng lm vic;

+ Tin cho thu nh, phng tin, thit b : Hp ng cho thu;

+ Tin gi v li tin ngn hng : S tit kim, bo co s d tin gi, ... ;

+ C tc t c phiu chng khon u t : chng t chng minh;

+ V.v...


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Cn xem xt tnh n nh v tnh thi gian ca cc khon thu nhp .

- Khch hng sinh sng bng ngh g ? Chnh, ph ? Ngh c mang li ngun thu

nhp n nh khng ?

- Khch hng s dng cc ngun thu nhp nh th no ? Cn phi kim tra v cnh vic s dng thu nhp ca khch hng, c bit khi c nhng bin ng ln

lm nh hng n thu nhp v chi tiu s chi phi n khon tin dnh d nh

tr nngn hng khi c vay vn.

- S thnh vin trong gia nh, trong h khu ? cc thnh vin c thc s quan tm

n khon vay ny khng ? L do ? Cc thnh vin c ngun thu nhp n nh

hay ph thuc vo ngi vay tin ?

- n thi im t quan h vi ACB, h c vay hoc cn nvay vi ngn hng

khc khng ? Nu c th l do khng tip tc vay vn hoc quan h vi ngn hng

? Nu khng th l do no li xin vay vn vi ACB ?

- Khch hng c th dng bao nhiu thu nhp cnh tr nnu c vay vn ?

- Trong trng hp u t vo mt phng n sn xut hoc d n u t, th khch

hng c bao nhiu vn gp ? Cn i chiu vi quy nh v ttrng vn t c tham

gia vo phng n sn xut, d n u t ca ACB;

(3) nh gi mc p ng mt s iu kin v ti chnh

Bng nh gi chi tit nh sau :

1. S ph hp ca k hoch kinh doanh i vi khch hng vay vn ? Tr li

C

Tr li

KHNG

THNG TIN

B SUNG

a. Khch hng c phi l nhng ngi ph hp vicng vic kinh doanh ?+ C th t ring mnhbt u v vn hnh cng vickinh doanh ?+ Tin hnh kinh doanh v nhng l do hp l ?+ C nhng d tnh sn trong cng vic kinh doanh ?

+ C kinh nghim trong lnh vc kinh doanh ny ?+ C kinh nghim qun l ?+ C k nng, k thutcn thit ?b. Khch hng c kh nng bt u cng vickinh doanh ?+ Kh nng ti chnh c bt u ?+ chun b bo co v tnh hnh ti sn v cckhon n ?


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+ C ti chnh trang tri cc chi ph pht sinhcho n khi c li ?+ C a vn vo kinh doanh ?+ C nhng bo m g cho khon vay ?

2. K hoch kinh doanh ca khch hng vay vn ?+ Bn sn phm hoc cung ng dch v g ?

+ Ngnh kinh doanh d nh thc hin ?

+ C thong tin g v ngnh kinh doanh d kin ?

Nhng xu hng hin nay ca ngnh ny ?

Tng lai lu di ca ngnh ny ?

Doanh s bn ra bnh qun ?

Mc li gp ?

Nh cung cp c iu kin g bn chu ?

Khch hng mua cn c cc iu kin g ?

Tn v a ch cc nh cung cp ?

Nhng dch v mi cho t cc hip hi kinhdoanh?

Tnh hnh cnh tranh trn th trng ?

c nh gi tr thc ca csSXKD cakhch hng ?

+ Quy m ca cng vic kinh doanh ?+ Phm vi th trng (ni a/xut khu) khi bt ukinh doanh ?

3. Nghin cu v xc tin th trng ?+ Thi trng c xc nh theo :

Quy m ?

V tr a l ?

Vng i sn phm ?

nh tnh ca th trng : Tui tc, gii tnh, thunhp v thi quen ca th trng ?

+ C s hnh thnh gi bn ?

Gi ca i th cnh tranh ?

Csga ph thc t ?

+ Sn phm c ng gi theo phng thc v loig ?


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+ Nhn din c khch hng tim nng theo tiuthc :

Mua g ?

Mua u ?

Khch hng mong chloi dch v no : trchay sau khi bn hng ?

L do mua hng ?

C mua hng thng xuyn khng ?

+ i th cnh tranh l ai ?

+ Nhng sn phm no c bn ra tt hn hay c skhc bit vi cc i th cnh tranh ?+ Nhng thun li trong cnh tranh ?

+ Nhng bt li trong cnh tranh ?

+ Nhng bt li trn c vt qua nh th no ?

+ Nhng nh hng n th phn ?

+ X l nh th no i vi cc trng hp :

C phn ng ca khch hng;

C cc phn ng t cng vic xc tin bn hng.

+ Hnh thc xc tin thng mi no ph hp vi loihnh kinh doanh ca khch hng :

Tip th trc tip;

Xc tin bn hng; Tp ch v n phm thng mi;

Phng tin truyn hnh v truyn thanh;

Bo ch;

Ti tr.

+ Nhng chi ph qung co nu trn l bao nhiu ?

+ Khch hng bit c mc bn hng ha vn ?

4. K hoch ho ti chnh ?+ C bit c cn bao nhiu vn bt u ? v :

Nh xng v thit b ?

Cc my mc v cng c ?

Cc dng c dng trong kinh doanh ?

Chi ph lut php ?

Phng tin vn ti ?

S lng nguyn vt liu ban u ?


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S lng tn kho nguyn vt liu ti thiu, tia, bnh qun ?

S lng tn kho thnh phm : ti thiu, ti av bnh qun p ng nhu cu bn ra ?

Chi ph thu ngoi ban u ? Cng nban u ?

Chi ph in v chi ph cho cc tin ch khc ?+ Chi ph hng thng ?

Nguyn vt liu ?

Tin cng ?

Cc nh cung cp ph ?

Qung co ph ?

Chi ph ngn hng ?

Chi ph in, nc, nng lng ?

Bo him ph ?

Chi ph thu ngoi ?

Chi ph vn chuyn ?

Chi ph bo dng ?

Chi ph bu phm v vn phng phm ?

in thoi, fax ?

Chi ph thu mua ?

Chi ph li vay ?

Nhu cu c nhn ?+ Sau khi vay bao lu c c li nhun ?

1 thng

3 thng

12 thng

Hn 12 thng+ Nhu cu vn ban u tin hnh kinh doanh chon khi c li ?+ Bng dng tin n gin cho 12 thng u tin+ B sung nhu cu bng tin thiu ht

+ Nhng ngun vn d kin s dng : Vay ngn hng

Lin doanh

Vn ring

T cc nh u t

T cc cng ty ti chnh (thu mua)+ K hoch kinh doanh c em li li nhun tngxng v hp l so vi s tin dnh u t ?


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+ C th hon tr cc khon nvay ?+ K hoch c cn kh thi khi :

Doanh thu gim 10% so vi don ?

Chi ph tng 10% do mt gi n tin ?

Mc sn xut gim trn 5% ? Li sut vay d kin tng 5%/nm ?

+ Khch hng c am hiu :

Bo co thu nhpchi ph d tnh ?

Dng tin d tnh ?

5. S sch ti chnh ?+ Khch hng c bit cc loi s sch ti chnh ?+ C bit cch s dng v gi gn s sch ti chnh ?+ C bit lp bo co lu chuyn tin t ?+ C th lp k hoch chi tiu ?+ C th lm ph hp s liu ca h v s liu cangn hng xc nh li ?+ C th tnh t l sn phm trn gi?+ C th tnh ton chi ph nguyn vt liu ?+ Cch phn b chi ph qun l phn xng ?+ C th tnh ton c sn lng ti thiu b p chiph kinh doanh ?

i vi nhng cu hi, vn khng th ghi C hoc KHNG, cn nh du vo

THNG TIN B SUNG v thuyt minh, gii thch r cc chi tit vo phn cui bng tng hp vo bo co thm nh khch hng.

Lu rng :

- Khi Tm hiu v phn tch kh nng ti chnh v nh gi mc p ng mt

s iu kin v ti chnh ca khch hng, cn ch n Phng php lp Bo co

Lu chuyn tin t c qui nh ti Thng t s 105/2003/TT-BTC ngy

4/11/2003 Hng dn k ton thc hin su (06) chun mc k ton ban hnh theo

Quyt nh s 165/2002/Q-BTC ngy 31/12/2002 ca B Trng B Ti Chnh.

- i vi khch hng c nhn vic nh gi hin trng Lu chuyn tin t ch thc

hin i vi cc Doanh nghip thc hin theo ch bo co k ton do B Ti

chnh ban hnh.

d. Thm nh cc bin php bo m tin vay

Bo m tin vay l vic khch hng vay vn ca ACB dng cc loi ti sn ca mnh

hoc bn th ba cm c, th chp, bo lnh nhm bo m thc hin ngha v i
http://localhost/var/www/apps/conversion/tmp/VAN%20BAN/Phaply-NN/TTU%20105%20(4.11.2003)%20HUONG%20DAN%20THUC%20HIEN%206%20CHUAN%20MUC%20KE%20TOAN.dochttp://localhost/var/www/apps/conversion/tmp/VAN%20BAN/Phaply-NN/TTU%20105%20(4.11.2003)%20HUONG%20DAN%20THUC%20HIEN%206%20CHUAN%20MUC%20KE%20TOAN.dochttp://localhost/var/www/apps/conversion/tmp/VAN%20BAN/Phaply-NN/TTU%20105%20(4.11.2003)%20HUONG%20DAN%20THUC%20HIEN%206%20CHUAN%20MUC%20KE%20TOAN.dochttp://localhost/var/www/apps/conversion/tmp/VAN%20BAN/Phaply-NN/TTU%20105%20(4.11.2003)%20HUONG%20DAN%20THUC%20HIEN%206%20CHUAN%20MUC%20KE%20TOAN.dochttp://localhost/var/www/apps/conversion/tmp/VAN%20BAN/Phaply-NN/TTU%20105%20(4.11.2003)%20HUONG%20DAN%20THUC%20HIEN%206%20CHUAN%20MUC%20KE%20TOAN.dochttp://localhost/var/www/apps/conversion/tmp/VAN%20BAN/Phaply-NN/TTU%20105%20(4.11.2003)%20HUONG%20DAN%20THUC%20HIEN%206%20CHUAN%20MUC%20KE%20TOAN.dochttp://localhost/var/www/apps/conversion/tmp/VAN%20BAN/Phaply-NN/TTU%20105%20(4.11.2003)%20HUONG%20DAN%20THUC%20HIEN%206%20CHUAN%20MUC%20KE%20TOAN.dochttp://localhost/var/www/apps/conversion/tmp/VAN%20BAN/Phaply-NN/TTU%20105%20(4.11.2003)%20HUONG%20DAN%20THUC%20HIEN%206%20CHUAN%20MUC%20KE%20TOAN.dochttp://localhost/var/www/apps/conversion/tmp/VAN%20BAN/Phaply-NN/TTU%20105%20(4.11.2003)%20HUONG%20DAN%20THUC%20HIEN%206%20CHUAN%20MUC%20KE%20TOAN.dochttp://localhost/var/www/apps/conversion/tmp/VAN%20BAN/Phaply-NN/TTU%20105%20(4.11.2003)%20HUONG%20DAN%20THUC%20HIEN%206%20CHUAN%20MUC%20KE%20TOAN.doc


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vi ACB. Ti sn bo m l cs xc lp trch nhim ngi vay; gim thp ri ro

tn dng, mc d y khng phi l iu kin duy nht quyt nh cho vay; khng

xem l phng tin duy nht m bo an ton vay vn. Khi nhn ti sn cm c, th

chp,bo lnhNVTD c trch nhim thc hin cc nhim v sau y :

(1) Kim tra tnh trng thc t ca ti sn bo m tin vay

Vic kim tra tnh trng thc t ca Ti sn Bo m (TSB) tin vay c thc

hin theo :

Ph Lc s 8B. NI DUNG KIM TRA TNH TRNG THC T CA TI SN

BO M .(Xem Ph Lc 8B.)

(2) Phn tch, thm nh ti sn bo m tin vay:

Chi tit ni dung Phn tch, thm nh ti sn bo m tin vay xem Phn IV. Bo

m Tin Vay - Thm nh Ti Sn Bo m Tin Vay. Lu nhng ni dung sauy :

- Cc giy tchng minh quyn shu ti sn, giy chng nhn quyn s dng tv bn gc cc loi giy tkhc c lin quan n quyn shu ca khch hng vayc ACB lu gi cho n khi khch hng tr ht nv li tin vay;

- Thc hin ng cc qui nh v mua bo him do ACB ban hnh;

- Ti sn bo m tin vay c th do ACB gi, v c th giao cho ngi vay ginhng phi c sng ca ACB v chu s kim tra v gim st ca ACB;

ACB c nhng chnh sch u tin i vi mt s khch hng v loi khch hng

c vay vn khng phi c ti sn bo m.

e. Phn tch, thm nh phng n vay vn / d n u t v cc yu t tc ng

Vic phn tch, thm nh phng n vay vn / d n u t nhm t n 4 mc tiuchnh sau y :

- a ra kt lun v tnh kh thi, hiu qu v mt ti chnh ca Phng n sn

xut-kinh doanh / D n u t, kh nng hon tri v nhng ri ro c th

xy ra quyt nh cho vay hoc t chi cho vay;- Gp , t vn cho khch hng, bo m hiu qu s dng vn, thu c n

vay, hn ch v phng nga ri ro;- Xc nh s tin cho vay, thi gian cho vay, tin gii ngn, mc thu n, cc

iu kin thc hin khon vay; tc ng n hot ng ca khch hng c

hiu qu, bo m mc tiu u t ca ACB;

- nh gi kh nng tin lng ca khch hng vay vn.

Ni dung chi tit cc cng vic nh sau :


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Hng dn phn tch thm nh PA / DA:

Vic phn tch v thm nh PA / DA c tin hnh theo cc bc nh sau :

(a)nh gi chung v PA /DA:Cc ni dung chi tit sau y cn c gii trnh chi tit :

- nh gi mc tiu ca PA / DA :

+ Mc tiu ca PA / DA nhm t n ni dung g ?

+ S cn thit ca PA / DA ?

+ Mc ph hp ca PA / DA :

PA / DA c c quyt nh u t ph hp, s c nhiu kh nng t n hiu qu

kinh t mong mun v gim thiu c s ri ro t s bin ng, thay i cc iu

kin kinh t v chnh sch. c thm nh qua ba yu t sau : Mc ph hp xu th pht trin :

Cc mc tiu ca PA / DA c thm nh v nh gi ph hp vi yu cu ca

tng giai on pht trin, xu th pht trin ca t nc hoc s nh hng t

bn ngoi c Chnh ph a vo ng li pht trin chung.

Mc ph hp vi mc tiu pht trin ca ngnh, vng, a phng : PA /

DA c thm nh v nh giqua hai vn then cht sau :

S p ng vi phng thc t tn km nht cho nhng nhu cu u tin ca

ngnh kinh t, vng v a phng ?

Quy m ca PA / DA :

S ph hp vi nhu cu ca ngnh, vng, a phng ?

Snh gi v tim nng pht trin ca ngnh, vng, a phng ?

p ng nhu cu th trng ca ngnh, vng, a phng ?

Tc ng n gi c sn phm cng loi ca ngnh, vng, a phng ?

Mc ph hp vi thi c u t: PA / DA c xy dng ph hp vi xu

th pht trin l sng n v thun li; Nhng hiu qu thit thc t n

cn ch trng n hai ni dung :

Nu u t qu sm so vi nhu cu : S khng t n mc thu nhp hiu qu

vo nhng nm u, s lng ph c th khng trnh khi.


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Nu u t qu tr : Hiu qu t n gi tr cao trong mt vi nm u,

nhng s gim st nhanh.

+ Tc ng v mt x hi :

Khng th tch ri mt hot ng kinh t, hot ng u t ca PA / DA ra khis tc ng ca n i vi x hi hay i vi nn kinh t. S tc ng ny nu

mang li nhiu hiu qu thit thc s khng nh s tn ti v bn vng v gim

thiu nhiu ri ro cho PA / DA. c thm nh vo hai yu t chnh :

Li ch i vi nn kinh t: Lng nh qua cc ng gp c th sau :

ng gp vo ngn sch

Thng qua cc khon npcho ngn sch nh nc hng nm, nh : thu gitr gia tng, thu thu nhp doanh nghip, cc khon np khc. nh gi qua

t l :

PA / DA c nhiu hiu qu hn khi c t l, kh nng p gp vo ngn schnh nc nhiu hn.

S pht trin dy chuyn :

Nh vo vic hnh thnh PA / DA s mang li s pht trin hoc thnh lp micc ngnh sn xut, dch v khc. Ch :

Nhng ngnh c cung cp nguyn, nhin vt liu cho PA / DA;

Nhng ngnh s dng sn phm, dch v, tin ch ca PA / DA.

Tc ngn spht trin a phng:

Mc s dng ti nguyn sn c ti a phng;

Mc huy ng vn ti a phng cho nhu cu u t; Li ch v gi c, sn phm cung ng, tng thu nhp, to cng n vic lm, ...

cho a phng;

Thc y cc ngnh ngh ti a phng pht trin...

Tng cc khon np ngn sch

Vn u t


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To ra ngun ngoi t

Th hin vic tit kim hay to ra ngun thu ngoi t, tnh ton t l :

X =

X > 1 : PA / DA c kh nng tit kim hoc thu c ngoi t.

X < 1 : PA / DA khng c kh nng tit kim hocthu c ngoi t.

X 1,25 : PA / DA hi tiu chun v phng din tit kim ngoi t.

Thu ht ngun lao ng:

Vic thu dng nhn cng ca PA / DA c nh gi qua 2 tiu chun :

Tng s lao ng c PA / DA thu dng;

Chi ph u t cho mi vic lm c PA / DA to ra :

So snh vi nhng PA / DA trong cng ngnh, nh gi chi ph u t cho

mi vic lm c to ra, PA / DA c chi ph ny thp l c hiu qu v kh

thi hn. T l sinh li kinh t hay x hi ca d n :

Cch tnh ton t l sinh li kinh t hay x hi ca d n

Lp bng li l x hi : Li l x hi l mc li ca PA / DA mang li cho xhi hay ng gp ca PA / DA chnh l tr gi m x hi l ra phi tr cho

mt sn phm, nu nh sn phm phi nhp khu. Do vy, li l x hi ca

d n chnh l sai bit gia Doanh thu X hi (Gi tr nhp khu) v Chi ph

X hi sn xut ra cng mt s lng sn phm.

Cng thc tnh : Li/L x hi = Doanh thu x hi Chi ph x hi

Trong :

S ngoi t tit kim / thu c

S ngoi t chi ra

Tng mc vn u t ca PA / DA

S lao ng thu dng

Doanh thux hi

S lngsn phm cad n c

tiu th

Gi sn phmtng t

nhp khu= x


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Chi ph x hi = Chi ph sn xut ca d n - Thu - Khu hao

Tnh mc sinh li x hi : p dng phng php tnh hin gi qui hi trgi li x hi v vn u t v cng mt thi im gc so snh. Thi im

gc thng l thi im vn u t c b ra ln u tin.

T l sinh li kinh t hay x hi ca d n c nh ngha nh l li sut lm

cho hin gi ca li x hi v vn u t bng nhau cng mt thi im.

Cng thc tnh :

Trong :

V : Vn u t.R1, R2,..., Rn : Li x hi thu hi vo nm sn xut th nht, hai, ..., th n

ca d n.

n : S nm khai thc d n.

r : T l sinh li kinh t hay x hi ca d n.

Lu : Cch tnh r nh tnh IRR xem phn tnh sut thu hi ni b.

Cch thm nh t l sinh likinh t hay x hi ca d n :PA / DA c t l

sinh li x hi cao hn l c hiu qu v kh thi hn.- nh gi v nhu cu sn phm ca PA / DA:

+ Ni dung cn kho st :

Tnh hnh nhu cu sn phm v dch v trn th trng ?

Nhng m t v sn phm : hnh dng, dng thc ng gi, mu sc v.v ?

c im v nhu cu sn phm v dch v ?

Tnh hnh sn xut v tiu th sn phm, tnh hnh cung ng v tip nhn cc

dch v n thi im thm nh ?

Nhu cu hin ti v sn phm v dch v ca PA/DA ?

Nhu cu tng lai v sn phm v dch v ca PA/DA ?

Mc tiu th trong nc tng trng hng nm, kh nng p ng chung t th

trng v ca PA/DA ?

+ + +V =R1

(1+r)1

R2

(1+r)2

Rn

(1+r)n


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Kh nng (%) v sn phm v dch v ca PA/DA b thay th bi cc sn phm

khc cng loi ?

Cn phn loi s cu d tr theo :

Loi th trng : trong nc hay xt khu; Th trng tng min, vng; nh : Min Trung, Min Ty, vng Ty Nguyn;

Phn loi ngi tiu dng : thanh nin, ngi ln, n ng, ph n, tr em, th

dn, nng dn,...;

Trnh t chc cng vic v khun kh thc hin sn xut kinh doanh.

+ Yu cu ca vic nh gi v nhu cu sn phm :

Tnh cht cn thit v cp bch ca vic thc hin PA / DA l c o lng v

quyt nh bi nhu cu ca x hi, nhng cn cn phi p ng i vi cc loisn phm m PA / DA d nh sn xut. Nu nhu cu cn p ng cng ln, vic

thc hin PA / DA cng cn thit v cp bch. Khi nh gi nhu cu cn p ng,

cn cn phi so snh vi kh nng sn xut ca PA / DA khi hot ng bnh

thng, v kh nng sn xut v pht trin sn xut chung ca cc doanh nghip

khc i vi sn phm cng loi vi sn phm ca PA / DA v cc sn phm khc

tng ng c th thay th.

S lng sn phm m PA / DA mong mun bn c tu thuc vo tng cu

c d kin trong tng lai i vi sn phm . Trc khi chp thun hay bc

b s cu c PA / DA c lng, cn phi nh gi cc vn :

Gi tr ca cc phng php d tr v cc cn c dng d tr :

c lng s cu trong tng lai, c th cn c vo mt s d liu khc

nhau nh : dn s, din tch, s khch hng, s xe c, ... v s dng mt s k

thut tnh ton d tr khc nhau nh trnh by trn. Mi phng php u c

nhng cn c d tr khc nhau v kt qu cng khng ging nhau. Cc nh u

t thng chn mt phng php thch hp vi h, thuyt phc ngn hng

chp thun b vn u t. Do , ngn hng phi xem xt phng php no l

thch hp nht v nu cn c th ngh mt phng php d tr khc thchhp hn.

Khi quyt nh chn phng php cn xem xt :

Din bin s cu trong qu kh;

Kh nng tng trng nhu cu s dng sn phm, dch v ;


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Bn cht s cu ca sn phm, dch v ; S liu v s cu trong qu kh t

ra thiu st, cha ng tin cy, khng c trng cho i tng s dng sn

phm;

Phng php d tr c khuyt im v cha tng thch.

Kt qu c p dng theo :

Tham kho Ph Lc 8C CC PHNG PHP D TR S CU.

(Xem Ph lc 8C)

Nu s cu qu kh tng hng nm tng i u n, nn chnPhng php

thng s hc.

Nu s cu giai tng trong qu kh theo mt t l bch phn tng i n

nh, hoc Nu s cu t b nh hng bi vic thay i li tc, chng hn s

cu v cc sn phm tiu dng hng ngy (go, thuc ty,...) nn chnPhng

php ng cong hnh hc.

Cc trng hp khc nn s dng phng php phn tch thng k - (i vi

Khch hng C Nhn, s dng Phng php ng thng thng k l ph

hp)

Chn la phng php d tr : Trc khi chn mt phng php d tr, nn

th nhiu phng php tnh cc tr s c lng. chn c phng php

ng, th cc tr s vo cng thc tnh ngc li ca tr s Y 0 qu kh (gi l :

s cu qu kh c lng) ri so vi s cu Y thc s cng thi im. Nu

phng php no cho tr s cu qu kh c lng st vi s cu thc s cng

thi im, th c th xem l phng php thch hp nht. o lng phng

php thch hp nht, c th s dng cng thc tnh lch tiu chun (Standard

Deviation) :

SD =

D tr s cu bng cc d kin khc : Thng thng da vo dn sc

lng s cu tng lai, bng cch da t l gia tng dn s hng nm tnh d

kin dn s trong tng lai, v cn c vo mc tiu th bnh qun u ngi

hng nm v sn phm, dch v; T, tnh c s nhu cu d tr tng

lai i vi loi sn phm, dch v cn nh gi.

(YYo)2

n

Phngphp no c SD nh nhtl phng php thch hp nht


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38

Ngi son tho :

Ngi duyt :

Ngy son tho : //..


S hp l ca s cu sau iu chnh :

S cu d tr sau iu chnh vn cn c xem xt li bo m tnh hp l

v tnh st thc,

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Phan Viii Tham Dinh Khach Hang Vay