-
1
VIN NGHIN CU V PHT TRIN NGNH NGH NNG THN VIT NAM
a ch: S 35/19 Lac Trung str., Hanoi, Vietnam
Tel: 844.3636.8006 Fax: 844.3636.8007 E-mail: [email protected] Web:
www.viri.org.vn
TI LIU TP HUN NNG CAO NNG LC QUN TRI KINH DOANH
Bin son: Phm Ngc Cnh
H tr bi: ILO and OXFAM Hong Kong
Ha Ni, ngay 1/1/2014
http://www.viri.org.vn/
-
2
Contents
CHNG I: Y TNG KINH DOANH
.....................................................................................
4
1. LA CHON Y TNG KINH DOANH
...................................................................................
4
2. NGUYN TC NG NAO Y TNG KINH DOANH
........................................................ 6
CHNG II. MARKETING
........................................................................................................
7
1. MARKETING LA GI
..................................................................................................................
7
2. NGHIN CU THI TRNG
...................................................................................................
9
2.1. Pha cu:
...............................................................................................................................
9
2.2. Pha cung:
...........................................................................................................................
11
3. TIM HIU V SN PHM, DICH VU
...................................................................................
13
4. HNG DN LP K HOCH MARKETING
....................................................................
15
4.1. Sn phm:
...........................................................................................................................
15
4.2. Gi c.
................................................................................................................................
15
4.3. a im (phn phi)
..........................................................................................................
15
4.4. Qung b sn phm
............................................................................................................
16
CHNG III
................................................................................................................................
18
QUN LY SN XUT V DICH V
........................................................................................
18
1. QUN LY NGUYN VT LIU, CAC CNG ON SN XUT VA CNG CU THIT BI
18
1.1. Danh mc nguyn vt liu:
.................................................................................................
18
1.2. Danh mc cc cng on sn xut
.....................................................................................
19
1.3. Danh mc cng c v thit b
.............................................................................................
20
1.4. Gi sn xut hiu qu hn:
.........................................................................................
21
2. CI TIN V PHAT TRIN SN PHM BNG M HINH SCAMPER
............................. 22
CHNG IV: QUN LY TI CHNH
.....................................................................................
25
1. QUN LY TIN
.......................................................................................................................
25
2. TNH GIA THNH V INH GIA BAN
...............................................................................
27
2.1. Cch tnh gi thnh
.............................................................................................................
27
2.2. Cch tnh gi bn sn phm/dch v
...................................................................................
29
2.3. Cch tnh im ha vn
......................................................................................................
29
-
3
2.4. Cch tnh chi ph cho ngi bn l hoc bn bun
............................................................ 30
3. GHI CHP S SACH K TOAN
..............................................................................................
31
3.1. S tin mt
..........................................................................................................................
33
3.2. S theo di cc khon n ca khch hng khon phi thu
.............................................. 34
3.3. S theo di cc khon n ca doanh nghip
......................................................................
35
3.4. S ci n gin
...................................................................................................................
36
3.5. Bng cn i pht sinh
.......................................................................................................
37
3.6. Bo co l li
......................................................................................................................
38
3.7. Bo co v k hoch lu chuyn tin mt
..........................................................................
39
-
4
CHNG I: Y TNG KINH DOANH
1. LA CHON Y TNG KINH DOANH
Sng to l cha kha cho s pht trin ca c doanh nghip mi v doanh
nghip ang hot
ng
Mt tng kinh doanh tt i vi mt ch c s kinh doanh no , phi tha mn
cc
iu kin sau:
Th nht l phi c th trng, phi c cu, c ngha l c c hi kinh doanh
- Nhng sn phm, dch v no lng cha c cung? (X phng, tht, c, qun o,
y
t)
- Khch hng c kh nng thanh ton khng?
- Khch hng l doanh nghip, vn phng, hay c nhn?
- Khch hng c nhu cu g? (V d: cng nhn nh my c nhu cu n ung,
hc
sinh c nhu cu n qu vt, khch sn c nhu cu mua rau xanh)
- Thu thp s liu v cu (khch hng v i th cnh tranh) nh th no?
Th hai l ch c s kinh doanh v cc thnh vin phi c k nng cn thit
thc hin cng vic kinh doanh
- Ch c s v cc thnh vin c nhng k nng g, k nng tay ngh, k nng
c
nhn, k nng x hi? (nu n, lm rung, lm th cng m ngh, bn hng
ngoi
ch)
- Da vo nhng k nng c th kinh doanh g? (hng n, hng rau qu, hng
th
cng m ngh,)
- Nu k nng yu, th c th tm thu th u, chi ph ht bao nhiu, c ng
thu khng?
Th ba l phi c ngun lc (ngun nguyn vt liu, ngun nhn lc, ngun
ti
chnh)
- C nhng ngun lc ti chnh no? (Tit kim, vay vn)
- C ngun nhn lc khng? (Ngi trong gia nh, ngi lao ng cn c vic
lm)
-
5
- C nhng nguyn vt liu no, thit b no, d mua hay khng? (Hoa qu,
rau xanh,
tm c, t st)
- Thit b my mc c d sa khng, c bit s dng khng?
- Da vo nhng ngun lc ny c th kinh doanh g? (V d: nu trong vng
c
khoai lang lm nguyn vt liu th c th kinh doanh khoai kh hoc mt
khoai).
Ngoi ra c th s dng thm cc tiu ch khc nh gi tng kinh doanh:
- i th cnh tranh (c nhiu i th cng kinh doanh trong lnh vc m chng
ta
chn khng?)
- Kh nng vay vn (c d vay vn thc hin tng kinh doanh m chng ta
chn khng?)
*) Ch :
C nhng tng rt hay nhng li khng thnh cng v gp phi nhng ri ro cht
ngi
Y tng kinh
doanh tt
C cu
ngun
lc
k nng
-
6
*) Bng so snh cc tng kinh doanh
(1 la thp nht, 2 la trung binh, 3 la cao nht)
Y tng
kinh doanh
K
nng
Ngun lc Cu Tiu ch
khc
Tng
im Thit
b
Nguyn
liu
Ti chnh (vn
khi s, vn lu
ng)
Y tng 1 3 3 3 3 3 3 18
Y tng 2 2 2 2 2 2 2 12
Y tng 3 1 1 1 1 1 1 6
2. NGUYN TC NG NAO Y TNG KINH DOANH
- Mi thnh vin trong nhm u phi tham gia
- Cng c nhiu tng cng tt
- Khng hn cht bt k tng no
- Mi ngi ln lt a ra mt tng
- Mi tng u c chp nhn, k c nhng tng v l v ng ngn
- Mi tng u c tn trong, khng nhn xt
- Khng ph phn hoc phn xt
- Tt c cc tng u c gi tr nh nhau
- Khng lp li tng nu nhng c th da trn tng c ngh ra tng mi
- Khng nn i qu su vo chi tit, tp trung vo tng, khng k chuyn v ni
di.
-
7
CHNG II. MARKETING
1. MARKETING LA GI
Marketing l nhng vic bn lm tha mn mong mun v nhu cu ca khch
hng
nhm mang li li nhun cho mnh, thng qua:
- Sn phm (Product) (l yu t ct li)
- Gi c (Price)
- a im (Phn phi) (Place)
- Qung b xc tin (Promotion)
- Con ngi (Person)
Ngha l:
- p ng ng sn phm khch hng cn (p ng nhu cu g, dng lm g, hnh
thc
nh th no)
- Ph hp vi kh nng chi tr ca khch hng (gi c ph hp khng, c c gim
gi
nu mua nhiu khng, c nh gi khc nhau cho tng i tng khng)
Sn phm
Gi c
a im
Qung b
Con ngi
-
8
- a sn phm ti khch hng mt cch thun tin nht (bn u, c d vo khng,
c
dch v giao hng tn nh khng, lm sao giao n tay khch hng thun tin
nht)
- a c thng tin v sn phm ti khch hng v lm h b rng buc vo cc sn
phm
. (qung b bng nhng phng thc no, c tng sn phm mu min ph, v s
s,
hoc hnh thc trng thng khc cho khch hng khng?)
- Thi phc v tt, ch o, nhit tinh, hiu ro tm ly khach hang va bit
cach lam hai
lng khch hng.
-
9
2. NGHIN CU THI TRNG
Khch hng v cng quan trng i vi cng vic kinh doanh. Nu khch hng hi
lng, h
s thng xuyn mua hng ca bn, thm ch cn qung co cho bn b v ngi khc
v
cng vic kinh doanh ca bn. Khi bn s bn c nhiu hng hn v thu c
nhiu
li nhun hn. Ngc li nu khng cung cp cho h nhng th h cn vi gi phi
chng,
h s tm ch khc mua hng. V vy, trong kinh doanh, bn phi tm hiu
khch hng
ca bn l ai? Vic bit c h l ai, nhu cu ca h l g s gip cho doanh
nghip ca
bn sn xut ra cc sn phm hoc dch v p ng c nhu cu ca h.
2.1. Pha cu:
Nhu cu ca KH nh th no v sn phm, v gi c, v cch thc phn phi, v
thng
tin ca sn phm.
Kh nng chi tr ca h cho dch v
tr li 2 cu hi trn, cn tm hiu thng qua nhng c im sau ca khch
hang:
- Khch hng ca bn l ai? (Ni tr, tr em, ngi lao ng chn tay, nhn
vin vn
phng, cng chc)
-
10
- Ni sinh sng, gii tnh, tui, hon cnh hn nhn v gia nh, ngh nghip
v
thu nhp ca h. Trong thi gian sp ti, nhng thng tin ny c thay i
khng
- V sao h cn mua sn phm, dch v ca bn. H thch g sn phm ca bn.
Yu
cu ca h i vi cc sn phm, dch v nh th no (kch c, mu sc, cht
lng, kiu ging)? u l im quan trng nht i vi tng loi hng ha m
bn
cung cp?
- H thng mua hng vi mc gi bao nhiu
- H mua hng vi s lng nh th no
- H thng mua hng u (h thng mua ca hng quen hay thng xuyn tm
thm cc a ch mua hng mi, ca hng, ch, quy tp ha, siu th)
- H thng mua khi no (hng ngy, hng tun, hng thng, hay theo
ma)
- H c mun tm mua loi hng khc tng t hay khng
- Khch hng ang tm kim nhng gi tr khc no ngoi gi tr ca bn thn
sn
phm/dch v t doanh nghip ca bn khng? (Dch v giao hng tn nh, cho
i
hng mua)
Lam th nao c th thu thp c cc thng tin trn:
- Nhng quan st, hiu bit sn c ca doanh nhn
- Quan st cc c s kinh doanh cng mt hng vi mnh
- Tm hiu khch hng thng qua kinh doanh th quy m nh trc khi m
rng
- Thng tin t cc cu lc b, hip hi kinh doanh, cc c quan lin quan,
bo ch, n
phm trong ngnh
- Thng qua lm cc cuc iu tra, nghin cu th trng. Tuy nhin i vi
doanh
nghip nh v cc nh, y l phng php khng ph hp v n i hi ngi lm
iu tra phi c kinh nghim, kin thc nht nh v phng php ny cng nh
nhng hiu bit v c im tm l, vn ha ca i tng iu tra. Nu khng,
cuc iu tra s gy tn km v a ra nhng thng tin sai lch cho ngi
kinh
doanh).
-
11
L GII:Vic la chn khch hang mc tiu va th trng mc tiu la quan trng
vi
nhng l do sau:
- Tp trung cc ngun lc: Tin bc v thi gian l c hn v v th cn tp
trung
thi gian v tin bc vo ni no d thnh cng nht. Kinh nghim cho thy bn
t
c kt qu tt nht khi bn cho bn nhng g ngi ta quan tm
- Tp trung n lc qung co v marketing: Ngy nay u chng ta cng c
th d dng nhn/nghe thy qung co, nht l cc thnh ph ln, th Nhng
ch c nhng qung co v nhng g chng ta quan tm mi thc s thu ht
chng
ta, v vy cn gi nhng thng ip tht c th to mi quan tm cho mt
nhm
ngi c th. Hy gi thng ip vo mt nhm i tng khch hng tim nng
thu ht s ch ca h. Chc chn c hi bn c hng cho nhm ngi ny s rt
ln.
- Tp trung vo nhu cu ca khch hng: Mc tiu ca bn cng rng chng
no
th bn cng t tp trung vo nhng nhu cu c th ca khch hng chng .
Khi
mc tiu ca bn qu rng, cc thng ip bn gi ti cho khch hng s rt
chung
chung. Ngi ta thng khng thch ci g chung chung v v vy s khng
quan
tm nhng g bn ni. Khch hng ch quan tm n nhng thng ip qung co
ca bn khi h cm nhn rng bn ang ni chuyn vi h, v h v v ci h
cn.
Khi bn c sc lm hi lng tt c mi ngi, bn s khng th lm hi lng mt
ai
c. Nhng nu bn ch c gng lm va lng mt nhm ngi, bn c th lm c
v ngi ta s quan tm n bn.
- Gip bn lm ch th trng: Hy chn mt mc tiu nh bn c th lm
ch c n nhng cng phi ln mang li li nhun cho bn.
2.2. Pha cung:
- i th cnh tranh l ai?
- Cht lng hng ha dch v ca h nh th no?
- Kh nng cung cp?
- Chin lc bn hng ca h?
-
12
V d v i th cnh tranh:
- Bn m mt hiu may, i th cnh tranh ca bn s l nhng hiu may khc
trong
vng hoc nhng vng ln cn, khng nhng th, i th cnh tranh ca bn cn
l
nhng ngi kinh doanh qun o may sn, nhng ngi bn rong qun o.
- Bn m mt ca hng cung cp cc sn phm phc v nng nghip nh phn
bn,
thuc bo v thc vt i th cnh tranh ca bn s l cc ca hng trong
vng
hoc vng ln cn. ng thi, i th cnh tranh ca bn cng c th l cc k
s
nng nghip, nhng ngi tip xc, t vn trc tip cho ngi nng dn
- Bn m mt ca hng bn tht ln, i th cnh tranh ca bn l nhng ngi
bn
tht ln trong vng. H cng c th l nhng ngi bn cc loi tht khc nh
tht
b, tht g, ngan, vt Ngoi ra, i th ca bn cng c th l nhng ngi
bn
tm c, u ph l nhng mt hng c th thay th cho tht ln
Cc thng tin cn tm hiu v i th cnh tranh
- H bn hng gi bao nhiu?
- Cht lng hng ha dch v ca h nh th no?
- H cung cp thm nhng dch v no?
- a im kinh doanh ca h nh th no?
- Trang thit b ca h c hin i khng?
- Nhn vin ca h c c o to chu o v tr lng cao hay khng?
- H c qung co cho hng ha ca mnh hay khng?
- H c nhng im mnh, im yu g?
- Liu cc c s kinh doanh thnh t khc c phng thc hot ng tng t
hay
khng?
- Cc c s kinh doanh thnh t c phng thc sn xut, bn hng, gi c, v
dch
v tng t hay khng?
-
13
3. TIM HIU V SN PHM, DICH V
Sn phm, dch v l yu t quan trng nht trong tt c cc yu t ca
Marketing. Bn c
khch hng hay khng l ty thuc vo sn phm/dch v ca bn p ng c nhu
cu
ca h n mc no.
Trong c ch th trng cnh tranh rt gay gt, c rt nhiu ngi bn cng mt
loi sn
phm/dch v nh cc sn phm bn kinh doanh, vic lm cho sn phm/dch v tr
nn
khc bit, c o l rt quan trng. S khc bit ca sn phm s lm tha mn nhu
cu
khch hng tt hn cc sn phm khc. Khi nm c nhu cu khch hng, bn s c
th
ci tin v lm tng thm s khc bit cho sn phm hay dch v. T , bn c c
hi thu
ht khch hng v cnh tranh tt hn.
Sn phm hay dch v bao gm:
- Gi tr ca chnh bn thn sn phm: gi tr s dng, gi tr vt cht, cht
lng,
mu sc, kch c, loi hnh dch v nh n ung, ct tc
- Cc gi tr khc m bn mang li cho khch hng, nh: thi bn hng, cch
quan
tm n khch hng, cch thc phc v hoc giao hng tn nh, cho i sn
phm,
bo hnh tt,
Cc gi tr khc:
- thi bn hng
- cch thc phc v
- chnh sch bn hng...
Gi tr ct loi:
- gi tr s dng
- gi tr vt cht
- cht lng
- mu sc, kch c
- loi hnh dch v...
-
14
Gi v cc c im ca sn phm
- Cng dng ca sn phm: mang li li ch g, hoc p ng nhng nhu cu
no
- S o c th: trng lng, kch thc
- Hnh dng: c thit k theo a chung ca khch hng khng (p mt, theo
thi
quen, hay nt vn ha vng min)
- Mu sc: c theo vn ha truyn thng, a chung, theo ma v, vng min
khng.
- Bao b: c tc dng g, c dng thu ht khch hng khng
- Nhn hiu: lm g, c dng phn bit vi sn phm khc khng, c d nh, d
c khng, c lin quan ti sn phm khng
Gi v cc gi tr khc ca sn phm
- Thi bn hng: n cn, chu o, nim n, to c s thn thin
- Quan tm n khch hng: Nm bt c tm l, th hiu, thi quen tiu dng
ca
khch hng; C th a ra mt s nhn xt hp l v thn thin v khch hng
o Quan tm n nng lc ti chnh ca h;
o D on kh khn ca khch hng khi s dng dch v tm cch h tr h
o i vi mt s trng hp c th hi thm khi cn thit
- Cch thc phc v: Giao hng u, bao gi, vn chuyn, lp t, t vn h tr
khi
cn thit
- Cho i sn phm: C c i sn phm khc hay ch nhng b phn c hng hc,
trc trc
- Bo hnh tt: Nguyn tc v tn sut bo hnh, thi gian bo hnh, cch thc
bo
hnh
-
15
4. HNG DN LP K HOCH MARKETING.
4.1. Sn phm:
Trong phn m t c th v sn phm, bn phi xc nh c bn s bn loi hng
g,
cht lng, mu sc, kch c nh th no? Nu bn kinh doanh dch v th dch
v
chnh l sn phm ca bn. Bn cn xc nh dch v ca bn cung cp c c im
g,
bao gm nhng hot ng g, tiu chun nh th no
Ngoi cc thng tin c bn trn, bn cn a thm cc c tnh khc nh:
- Bao b hng ha
- Hng dn s dng
- Cc dch v km theo
- Cc dch v sa cha, dch v i km
Sn phm ca bn cng c nhiu c im khc bit so vi sn phm ca ngi khc
th
cng hp dn, thu ht c nhiu khch hng hn.
V d: C rt nhiu ni sn xut lu nim. Cc sn phm ny thng c lm t
my, tre, sn mi. Mt doanh nhn ny ra nh sn xut lu nim t giy. H
lm cc bc tranh t cc cun giy nh li ti ghp li. Sn phm ny rt khc so
vi cc
lu nim khc v gip doanh nghip thnh cng.
4.2. Gi c.
Gi c l s tin bn i cho hng ha, dch v ca bn. Gi bn sn phm, dch v
ca
bn thng khng th cao hn mc gi ang c trn th trng. Khi xc nh gi c,
nu
thy mc gi trn th trng khng c li, bn phi xem xt li gim chi ph
hoc
thi khng kinh doanh sn phm na.
4.3. a im (phn phi)
a im y c ngha l ni bn bn hng ha cho khch hng. Nu bn l nh bn
l hoc cung cp dch v th a im kinh doanh l vn quan trng. a im
kinh
doanh phi l ni d tm v thun tin cho khch hng c th tip cn c vi
sn
-
16
phm ca bn. Tuy nhin, i vi nh sn xut th c a im gn vi khch hng
khng phi l yu t duy nht ng lu tm. a im gn ni cung cp, d tip
cn
ngun nhin liu v gi thu thp li l iu quan trng hn i vi h.
Ngy nay, a im bn hng khng nht thit phi l mt ca hng hay mt a ch
c
th. Ngi ta c th bn hng qua in thoi, qua internet v chuyn hng trc
tip n
cho khch hng. i vi nhng trng hp nh vy th vic qung b sn phm v
xc
tin bn hng tr nn c ngha sng cn hn nhiu so vi cc c s kinh doanh
khc.
4.4. Qung b sn phm
L vic qung co, tuyn truyn v thu ht khch mua hng ca bn. Thng thng
c
cc cch sau.
Qung co: l cch a thng tin cho khch hng v lm cho h mun mua hng
ca
bn. Thng tin qung co c th a ln bo ch, i pht thanh, p phch, t ri
Tuy
nhin, i vi cc doanh nghip cc nh v nh, bn c th tm cc phng php
khc
r tin hn nh qung co trn bin hiu, bng gi, danh thip Hay mt phng
php
qung co khng tn km m rt ph hp vi cc doanh nghip nh v cc nh chnh
l
phng php qung co truyn ming.
S dng thng tin truyn thng i chng: l hnh thc qung b bng cch cho
ng
mt bi bo v c s kinh doanh hoc hng ha ca bn trn bo ch a phng
hoc
ti tr cho cc s kin nh thi nu n, thi u th thao
Xc tin bn hng: phng thc ny bao gm tt c nhng g bn lm khin
khch
mau hng cm thy thun tin, hp dn v mun mua hng ch bn nh: trng
by
hng tht hp dn, hng dn s dng, cho dng th hng mu min ph, khuyn
mi,
gim gi cho ngi mua vi s lng ln, bn nhng sn phm i km
Qung b sn phm lun i hi chi ph. Hy cn c vo nhng thng tin v hiu
bit
v khch hng cng nh i th cnh tranh ca bn a ra nhng hnh thc
qung
b sn phm v xc tin bn hng ph hp vi mc kinh ph sn c v tt nht cho
c
s kinh doanh ca bn.
-
17
Kinh nghim c kt cho thy vic thu ht mt khch hng mi tn km v kh
khn
hn nhiu so vi svieecj gi khch hng hin ti v hn 2/3 doanh thu ca
doanh
nghip n t cc khch hng ny. V vy, hy lun ch lm hi lng cc khch
hng
hin ti ca mnh. iu ny ph thuc rt nhiu vo ngi bn hng ti c s
kinh
doanh ca bn.
-
18
CHNG III
QUN LY SN XUT V DICH V
1. QUN LY NGUYN VT LIU, CC CNG ON SN XUT,
CNG CU THIT BI
1.1. Danh mc nguyn vt liu:
Tn nguyn vt liu S lng Ghi ch
-
19
1.2. Danh mc cc cng on sn xut
Cng on Thi gian Ghi ch
-
20
1.3. Danh mc cng c v thit b
Tn cng c/thit b S lng Ghi ch
-
21
1.4. Gi sn xut hiu qu hn:
Nguyn vt liu Nhn cng v quy trnh sn xut Cng c/thit b
- C th mua nguyn vt liu
cht lng tt hn khng
- C th nng cao hiu qu ca
vic cung cp NVL khng
- NVL c c cn ong trc
khi a vo sn xut khng
- NVL c c s dng ht
khng
- C th tiu hao NVL t hn
khng
- C NVL tha, bn thnh
phm, hoc ph phm phi b
i khng
- NVL tha, bn thnh phm c
th ct i dng cho nhng ln
sn xut tip theo khng
- NVL tha, bn thnh phm v
ph phm c th c dng
vo vic g khc khng
- NVL tha, bn thnh phm,
ph phm c th bn c
khng
- Lao ng c tay ngh ph hp
khng
- Thi gian vn chuyn c c
ghi li y khng
- Thi gian vn chuyn c th
gim bt c khng
- Thi gian ch c c ghi li
y khng
- Thi gian ch c th gim bt
hoc b i khng
- Quy trnh sn xut c th sp
xp li cho hp l khng
- C th rt ngn c cng
on no
- Vic sp xp cc cng c, NVL
trong qu trnh sn xut hp
l cha. C nn xp li khng
v xp nh th no
- Trong qu trnh sn xut c nn
ci tin g ph hp vi
yu cu (nh an ton v sinh
thc phm) hn khng
- Cng c v thit b c ph
hp vi chng loi khng
- Cng c v thit b c ph
hp v cht lng khng
- Cng c v thit b c th
sp xp li cho hp l
khng
- Cng c v thit b c th
iu chnh, ci tin hoc
thay th t nng sut
cao hn, hoc ph hp vi
mong mun ca khch
hng hn khng.
-
22
2. CI TIN V PHT TRIN SN PHM BNG M HINH SCAMPER
V d: dng c lau bng
Thay th (Substitute): Thay khung nha bng cht liu g
Kt hp (Combine): Dng c c 2 mt, mt mm lau t, mt kh lu ln cui
Tng cng (Amplify): Dng c lau bng 4 mt nh chi Rubic
n gian hoa (Minimize): Dng c lau bng nh, ch dng cho lau t
Dung cho mc ich khc
(Put to other use): Dng c lau ca knh
Bo bt (Eliminate): B bt nhng dng c khng cn thit (Vd: tay cm bng
nha hoc
bng g)
Sp xp lai (Rearrange): Mt mt lau bng phn, v mt kia lau bng
trng.
Sn phm
Substitute (thay th)
Combine (kt hp)
Amplify (tng
cng)
Minimize (n gin
ha)
Put to other use (Dng cho mc ch khc
Eliminate (b bt)
Rearrange (sp xp li)
-
23
S SCAMPER
Ci tin va i mi sn phm cn quan tm khch hang c chp nhn hay khng,
tc la phn
nghin cu th trng, va c hiu qu kinh t khng, tc la cn phn tich chi
phi.
Hng ci tin Hin trng
(M t sn
phm hin
ti)
Phng n
mi
(M t
tng ci
tin)
Chi ph
(Chi ph
thc hin
ci tin)
Li ch
(Tit kim chi
ph, tng
doanh thu, li
nhun)
Thay th
(Thay th NVL)
K hp
(Kt hp chc nng, tnh
cht)
Tng cng (B sung)
(tng kch thc, chng
loi, mu sc, trng
lng)
n gin ha
(n gin ha tnh nng,
gim kch thc chng
loi, mu sc)
Dng cho mc ch khc
(dng cng ngh, quy
trnh, my mc, tay ngh
hin c sn xut cc
sn phm khc)
-
24
B bt
(b bt nhng b phn,
cng on khng cn
thit)
Sp xp li
(thay i hay iu chnh
th t, mu sc, hnh
thc)
Kt lun:
- Doanh nghip nh thng bt chc hay nhi li sn phm ca ngi khc.
Vic
ny khng tt v n hn ch nng lc sng to ca doanh nghip. C th s dng
m
hnh SCAMPER pht trin tng sng to cho sn phm khc bit vi cc i
th cnh tranh v xc nh ch trng hay ngch trong th trng cho mt loi
sn
phm vi nhng c tnh mi
- Tt c cc sn phm u c th ci tin v i mi. Tuy nhin khng phi lc
no
cng p dng c v cng nn p dng c 7 hng ci tin trong m hnh
SCAMPER. iu quan trng l cn lun lun suy ngh sng to hn.
-
25
CHNG IV: QUN LY TI CHNH
1. QUN LY TIN
Qun l chi tiu: cn phi phn bit gia cc khon tin chi cho cng vic
kinh
doanh vi cc khon tin chi tiu c nhn
Qun l ngun ti chnh: c th tm ngun ti chnh t ngun lc c nhn hoc
vay
ngoi vi t cch l doanh nghip. Tuy nhin nu bn cn vay, hy nh rng s
c
cc chi ph pht sinh lin quan. Bn cnh li sut cn c cc chi ph khc
nh: ph
xin vay vn, ph qun l ca ngn hng, nhng thay i v t gi hay trt gi.
Khi
vay vn, cn ch nhng vn sau:
- Bo lnh hoc ngi bo lnh
- Mc ch s dng vn vay
- S tin c vay
- Tin hon tr vn
- Ti sn m bo
Ngun ti chnh:
- Ngun lc bn thn ( tin tit kim, gia nh bn b, ti sn th chp, li t
kinh doanh,
u t t i tc)
- Vay ngoi (cc khon tr cp, vay vn ngn hng
Chi tiu:
- Cho cng vic kinh doanh (chi ph khi s kd, chi ph
thng xuyn, chi ph thay th thit b)
- Chi tiu c nhn (Dng nh, cc khon chi tiu hng ngy,
c dng lau di
-
26
- H s vay vn
- Thi gian x l h s v xt duyt cho vay
- Li sut v t gi ngoi t
- o hn
- Cch thc gii ngn (theo tin s dng vn, 1 ln, nhiu ln)
- Ph vn hnh v qun l
- C u i hay n hn khng
- C t vn cho vn ny khng.
-
27
2. TNH GI THNH V INH GI BN
2.1. Cch tnh gi thnh
Bc 1: Tnh chi ph NVL cho 1 thng:
Tn NVL trc tip S lng n gi Thnh tin
- in tn, s lng, v n gi tng loi NVL kinh doanh cho 1 thng
- Tnh chi ph tng loi NVL: S lng x n gi = Thnh tin
- Cng ly tng chi ph cho cc loi NVL cho 1 thng
- in chi ph ng NVL cho 1 thng.
Bc 2: Tnh chi ph lao ng trc tip cho mt thng:
Cc cng on chi ph
lao ng trc tip
Thi gian Chi ph/gi Thnh tin
- Lit k tt c cc cng on sn xut sn phm (hoc cung cp dch v)
- in thi gian lao ng tnh theo gi (hoc pht) ca tng cng on to ra 1
sn
phm/dch v
Tng chi ph NVL
cho mt thng
Chi ph lao ng trc
tip cho 1 thng
Tng chi ph lao ng trc
tip sn xut ra mt l
sn phm
-
28
- in chi ph lao ng cho tng cng on theo gi
- Tnh chi ph tng cng on: Thi gian x chi ph cho 1 gi = Thnh
tin
- Cng tng li s c tng chi ph lao ng trc tip sn xut ra mt l sn
phm
hoc 1 sn phm
- Ly chi ph lao ng trc tip cho 1 l sn phm (hoc 1 sn phm) x s l
sn
phm (hoc s sn phm) sn xut c trong thng = Tng chi ph lao ng
trc
tip cho 1 thng.
Bc 3: Tnh chi ph c nh (chi ph chung hay chi ph gin tip) ca 1
thng:
- Lit k mi chi ph khc (chi ph lao ng gin tip, tin thu mt bng,
tin in)
- Ring chi ph khu hao ti sn trang thit b cho 1 thng th s dng biu
tish khu
hao sau:
Th t Tn trang
thit b hay
ti sn
Gi tr ti sn
(Nguyn gi)
S thng s
dng
(Tui th)
Gi tr khu
hao 1 thng
Cng
- in chi ph hng thng cho tng loi chi ph
- Tnh tng chi ph c nh ca 1 thng
Bc 4: Cng ly tng chi ph 1 thng
Tng chi ph 1 thng = Chi ph nguyn vt liu trc tip 1 thng + Chi ph
lao ng
trc tip 1 thng + Chi ph c nh 1 thng
Bc 5: Tnh tng chi ph cho 1 sn phm
Tng gi tr khu hao 1 thng
-
29
Chi ph sn xut cho 1 sn phm (hoc dch v) l gi thnh ca sn phm c
tnh
nh sau:
i 1
1
2.2. Cch tnh gi bn sn phm/dch v
.. + ... =
Tng chi ph 1 sn phm % li cng thm
Gi bn ca i th cnh tranh
Gi khch hng chp nhn tr
2.3. Cch tnh im ha vn
im ha vn l im m ti : Tng doanh thu = Tng chi ph
K hiu:
Tng doanh thu: DT
Tng chi ph: CP
S lng sn phm bn c l SLSP
Gi bn l G2
Chi ph bin i ca 1 sn phm hay gi vn G1
Chi ph c nh ca 1 thng l CPC
Chi ph bin i ca 1 thng l CPB
Khi , ta c:
DT = SLSP x G2
CP = CPC + CPB
Gi bn ca ti
DT
CP
CPB
CPC
SLSP Sn lng ha vn
Doan s
ha vn
-
30
M CPB = G1 x SLSP
Khi DT = CP th: SLSP x G2 = G1 x SLSP + CPC
SLSP = CPCD/(G2-G1)
2.4. Cch tnh chi ph cho ngi bn l hoc bn bun
Nhng ngi bn bun hoc bn l (mua sn phm v bn, khng sn xut), nn khng
c
chi ph lao ng trc tip v tng chi ph ca h l:
Chi ph NVL trc tip + Chi ph gin tip = Tng chi ph
- NVL trc tip (gi vn bn hng: hng ha, sn phm mua v bn li)
- Chi ph gin tip: lng cho nhn vin, tin thu nh, tin in
Cch tnh chi ph sn phm:
Bc 1: Tnh t sut chi ph gin tip
i % = i /
i /
Bc 2: Chi ph sn phm = Chi ph NVL trc tip x (1+%t sut)
Vi d:
Chi ph c nh ca mt ca hng l 7 triu/thng
Tng chi ph bnh qun cho NVL trc tip/thng l 70 triu ng
Vy t sut chi ph gin tip so vi NVL trc tip l: 70 triu/7 triu =
10%
Vy, ng ht: gi mua NVL l 36.000/kg. Khi tng chi ph l 36.000 +
3.600 = 39.600
ng
Loi ngon gi mua NVL l 150.000/kg. Khi tng chi ph l 150.000 +
15.000 = 165.000
ng.
-
31
3. GHI CHP S SCH K TON
Li ch ca vic ghi chp s sch k ton:
- Gip bn qun l c tin mt. Cc s liu cho ta thy ti mt thi im no
doanh nghip c bao nhiu tin. Ghi chp s sch s gip bn kim sot c
chi
ph, li nhun trong kinh doanh, cc khon bn n ngi khc v ngi khc
n
bn, cng nh k hoch tr v i cc khon n th no
- Cho bn thy cng vic kinh doanh s tin trin nh th no. S liu gip
bn tm ra
vn trc khi qu mun. S dng s liu tm xem c vn g vng mc hay
khng, v d nh chi ph qu cao, hay doanh s h, c ch no tht thot (bn
hoc
mt ngi no s dng tin khng ng)
- C th cho ngi khc thy kt qu cng vic kinh doanh ca bn. Bn cn c
cc
s liu ng thuyt phc khi i vay vn hoc np thu. S dng cc s liu
minh chng rng vic kinh doanh ca bn vn din ra tt p v bn ang lm
ch
c cng vic kinh doanh ca mnh.
- Ghi chp s sch gip bn lp k hoch cho tng lai. S liu lu gi trong
s sch
v cc bo co ti chnh cho thy kt qu kinh doanh ca bn trong qu kh;
ang
Bn
chu Tin mt
thu v
Tin mt
chi ra
Thu v bng
chuyn khon
Chi ra bng
chuyn khon
Mua
chu
S theo di n phi thu
ca khch hng
S tin mt S theo di
ngn hng
S theo di khon
n cho ngi bn
S ci
Bng cn i pht sinh
Bo co l - li
-
32
lm n ra sao thi im hin ti, thy c nhng im yu im mnh trong
cng vic kinh doanh. T , c th lp k hoch kinh doanh cho giai on
tip theo
tt hn
- Ghi chp s sch gip bn nh c ngi no n mnh v mnh mc n ai. S
liu
gip bn bit c tng khch hng n mnh l bao nhiu v ai n. Chng cng
gip bn nh c tng s tin bn phi tr cho ngi khc l bao nhiu (nh
tr
tin cho nh cung cp NVL), c bit l phi bit lc no tr n v lc no i
n)
Ch :
- S tin mt v s theo di cc khon n cn ghi kp thi, ng th t trc sau
ca
giao dch, ghi r ngy giao dch, ni dung giao dch, lng tin thu vo
chi ra, c
bit l phi thng nht n v tnh v thng phi ghi n v tnh ln gc trn
bn
phi ca phn biu bng.
-
33
3.1. S tin mt
n v tinh: ngan ng
Ngy Giao dch Thu Chi Tn d Ghi ch
-
34
3.2. S theo doi cc khon n ca khch hng khon phi thu
n v tinh: ngan ng
Ngy Din
gii
S
lng
hng
n gi Thnh
tin
thanh
ton
Cn n
k ny
D n
ly k
Ch k
-
35
3.3. S theo doi cc khon n ca doanh nghip
n v tinh: ngan ng
Ngy Din
gii
S
lng
hng
n gi Thnh
tin
thanh
ton
Cn n
k ny
D n
ly k
Ch k
ca
ngi
cho n
-
36
3.4. S ci n gin
T ngy n ngy
Tn doanh nghip:
n v tinh:
Ngy Din gii S
CT
Tin
mt
Tin
gi
ngn
hng
Cc
khon
phi
thu
Hng
tn kho
Ti sn
c nh
N
phi
tr
Ngun
vn ch
s hu
Doanh
thu bn
hng
Chi ph
NVL
trc
tip
Chi ph
lao ng
trc tip
Chi ph lao
ng gin
tip
N
+
C
-
N
+
C
-
N
+
C
-
N
+
C
-
N
+
C
-
N
-
C
+
N
-
C
+
N
-
C
+
N
+
C
-
N
+
C
-
N
+
C
-
-
37
3.5. Bng cn i pht sinh
n v tinh:
Tn ti
khon
S d u k S pht sinh trong k S d cui k
N C N C N C
Tin mt
Tin gi
ngn hng
Khon phi
thu
Hng tn kho
Ti sn c
nh
N phi tr
Ngun vn
ch s hu
Doanh thu
bn hng
Chi ph NVL
trc tip
Chi ph lao
ng trc
tip
Chi ph gin
tip
Cng
-
38
3.6. Bo co l li
n v tinh:
Thng 1 2 3 4 5 6 7 8 9 10 11 12 Tng
Doanh thu
bn hng
Chi ph
Li nhun
(l)
Li nhun
(l) ly tin
-
39
3.7. Bo co v k hoch lu chuyn tin mt
n v tinh:
Thng 1 2 3 4 5 6
Th
u
Tin mt c u thng
(D u k)
Tin mt thu t bn hng
Tin mt khch hng tr n
Thu tin mt khc
A. Tng thu tin mt trong
thng
Ch
i
Mua hng tr tin mt
Tin mt tr cho hng mua chu
Tin lng
Thu mt bng
Tr gc tin vay
Tr li tin vay
Chi tin mt khc
B. Tng chi tin mt trong
thng
Tin mt c cui thng
(S d cui k) (A-B)