Phân tích báo cáo tài chính tại công ty cổ phần bóng đèn Điện Quang

B() GIAO DVC VA DAO T4-0

TRUONG D4-I HQC MO THANH PHO HO CHI MINH

KHOA TAI CHINH -NGAN HANG

DO THJ DIEM KIEU

MSSV: 1264030021

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PHAN TICH BAO CAO TAI

CHINH TAI CONG TY C6 PHAN

B6NG DEN DiiN QUANG

KHOA LUAN TOT NGHIEP

NGANH: TAI CHINH NGAN HANG

NGUOI HUONG D.AN KHOA HQC

ThS VO MINH LONG

TP.HCM- 2014

TRUONG E>�I HOC MO TP.HCM

KHOA TAI CHiNH - NGAN HANG

DON VJ TH\fC T�

c6NG TY TNHH tniN GIA DVNG

HOANH KI:tN D�T- LONG AN

PHI£U NHiN XET TH\JC TiP

Ho va ten sinh vien: D6 Thi Di�m Ki�u

. . MSSV: 1264030021

Thai gian thµc t�p: Tir ngay 22/09/2014 d�n 22/12/2014

1. Nh�n xet ciia dO'n vi v� cong vifc dtrQ'c giao:

1.1 Mu·c t/9 hoim thimh cac c6ng vi¢c GU()'C giao:

□ Xudt s�c J Kha □ Trung binh D Y�u

1. 2 Tinh huu £ch cua tlvt thvc tqp troi vai tlan vi:

J Giup ich nhi�u D Giup ich it D Khong giup ich

2. Nh�n xet cua do·n vi vi ban than sinh vien:

2.1 Nang hrc chuyen man sir d1:1,ng vao c6ng vi¢c tluQ'c giao a muc:

□ Gioi 'Kha □ Trung binh D Y�u

2. 2 Tinh thdn, thai t/9 tl6i vai c6ng vi¢c tlu()'c giao:

i Tich cµc D Binh thuong D Thi�u tich cµc

2. 3 Y thuc ky luqt lao t/9ng (gia gidc lao tl9ng, nghi lam, .. . ) :

J Tbt □ Trung binh □ Kem

2.4 Thai t/9 tl6i vai can b9, c6ng nhtin vien trong tlan vi:

g Hoa d6ng D Khong c6 gi dang n6i □ R\lt re

3. Cac nh�n xet khac (n�u c6 ):

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4. Danh gia / -

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Long an, ngay 05 thang OJ niim 2015

µc t�p

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NMn xel cua Dem vi la kenh phan h6i 161 nhdl cha Nha lruang tlao (<JO phu h<;!p vai nhu cdu xa Mi,

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TRU'O'NG DAI HOC MO' TPHCM

KHOA TAI CHiNH - NGAN HANG

NHAT KY THU'C TAP

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HQ va ten sinh vien 06 Thi Di�m Kh�u

Nganh: Tai chlnh ng�n hang

Giang Vien hLl'&ng d�n: ThS Vo Minh Long

Ma s6 SV: 1264030021

L&p:

CO' quan thl,l'c t�p: C6ng ty TNHH Oit;in Gia D1,mg Hoanh Ki�n Oc;1t - Long An

Oja chi CO' quan TT: Khu CN Hai SO'n, Ap Blnh Ti�n 2, xa OU'c Hoa Hc;1, OU'c Hoa, Long An

THO'I GIAN

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GVHD: THS VO MINH LONG

Ml.JC Ll)C

DANH sACH BANG BIEU

LOI CAMON

PHAN MO DAU

1. Ly do ch9n d� tai

2. M1,1c tieu nghien CU'U

3. D6i tuqng nghien cuu

4. Phucmg phap nghien CU'U

5. Ph�m vi nghien cuu

6. Ket du kh6a lu�n

MUCLUC

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Khoa Lu(in T8t Nghifp

CHUONG 1: co so LY LU�N VE PHAN TICH BAO cAo TA.I CHINH DOANH

NGHitP ............................................................................................................................ 1

I. Kh8i ni�m ..................................................................................................................... 1

1. 1 Khai ni�m v� phan tich bao cao tai chinh .............................................................. 1

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. 91 ung, y ng rn VlyC ,.. p h" an t' 1c hbao ' cao ' t'· aic m h' h ............................................. .. 1

1.3 M1,1c dich vi�c phan tich bao cao tai chinh ............................................................. 1

II. T3i li�u va phu'<Yng phap ph3n tich .......................................................................... 2

2.1 Bang can d6i k6 toan .............................................................................................. 2

2.2 Bang k6t qua kinh doanh ........................................................................................ 2

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2.3 Bang ltru chuyen tiCn t� ........................................................................................ 3

2.4 Bang thuySt minh bao cao tai chinh ....................................................................... 4

III. N9i dung phan tich ................................................................................................... 4

3.1 Phan tich khai quat bang can d6i k6 toan theo chi�u ngang va chi�u d9c ............ 4

3 .1.1 Phan tich khai quat tinh hinh tai san ................................................................. 4

3.1.2 Phan tich tai san ng5-n hi;tn .. : .............................................................................. 4

3 .1.3 Phan tich tai san dai h�n .................................................................................... 5

3 .1.4 Phan tich khai quat tinh hinh ngu6n v6n ........................................................... 5

3.1.5 Phan tich nq phai tra .......................................................................................... 6

3 .1.6 Phan tich v6n chu s6' huu .................................................................................. 6

3 .2 Phan tich khai quat bang k6t qua kinh doanh theo chi Su ngang va chi Su d9c ...... 7

SVTH: D6 Thi Di�m Ki�u Trang 1

GVHD: THS VO MINH LONG J(lu5a Lu�n T8t Ngltifp

3.3 Phan tich bao cao luu chuy6n tiSn t� ...................................................................... 7

3.4 Phan tich cac chi s6 tai chinh ................................................................................. 7

3.4.1.Cac chi s6 thanh toan ....................................................................................... 7

3.4.2. Ty s6 ca cfiu tai chinh ....................................................................................... 8

3 .4.3 Ty s6 ho�t d9ng ................................................................................................. 8

3.4.4 Ty s6 doanh lqi .................................................................................................. 9

3.4.5 Cac ty s6 d6i vai cong ty c6 phlin ................................................................... 10

3.5 Phuang trinh Dupont ............................................................................................ 10

CHUdNG 2: GIOI THIEU TONG QUAT VE CONG TY co PHAN BONG DEN DIEN

QUANG ............................................................................................................................ 12

I. Lich su hinh thanh va phat tri6nThong tin vS doanh nghi�p ..................................... 12

I. I .Thong tin t6ng quan vS cong ty ............................................................................ 12

1.2 Lich su hinh thanh va phat tri6n ........................................................................... 12

II. Chuc nang, nhi�m vµ va quySn h�n cua cong ty: ...................................................... 12

2.1 Chuc nang cua cong ty ......................................................................................... 12

2.2 Nhi�m vµ cua cong ty ........................................................................................... 13

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III. err c3tI tO chll'c quan IY ......................................................................................... 13

3.1 Ca c�u t6 chuc quan ly ......................................................................................... 13

3 .2 Chuc nang, nhi�m vµ tung b9 ph�n . .................................................................... 13

IV. Nhfrng thu�n lqi va khoa khan hi�n nay .................................................................. 15

CHUONG 3: PHAN TiCH THUC TRANG TINH HINH TAI CHINH TAI CONG . . .

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TY CO PHAN BONG DEN Dii::N QUANG ................................................................ 17

I. Phan tich khai quat bang can dBi k� toan theo chi�u ngang va chi�u d9c .......... 17

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:.. d" '. ? .Dan g1a c ung ve 1en 9ng ta1 san .................................................................... .. 20

, h . , h " . t.. d" � " 2.Dan g1a c ung ve b1en 9ng nguon von .............................................................. .. 22

II. Phan tich bao cao k�t qua kinh doanh theo chiSu ngang va chiSu d9c ........ 23

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III. Ph3.n tich b8o cao ltru chuyen tien t� ................................................................... 26

3.1 Phan tich cµ the luu chuyuen tu ho�t d9ng kinh doanh ....................................... 28

3 .2 Phan tich cµ th6 luu chuyu6n tu ho�t d9ng dliu tu ............................................... 28

3 .3. Phan tich cµ the luu chuyu6n tu ho�t d9ng ......................................................... 29

IV. Phan tfch cac chi s6 tai chinh .................................................................................... 29

1 Ty s6 kha nang thanh toan ....................................................................................... 29

SVTH: D6 Thj Di�m Ki�u Trang 2

GVHD: THS VO MINH LONG Kltoa Lu(in T8t Ngltifp

1. 1 Ty s6 kha nang thanh toan ng�n h�n .................................................................. 29

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1.2 TY sO thanh toan nhanh ................................................................................... 30

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2 Ty sO CO' cau tai chinh . .......................................................................................... 31

2.1 TY sO nff ............................................................................................................ 31

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2.2 TY s0 thanh toan Iai vay ................................................................................. 31

3 Ty sO ho1_1t dQng ..................................................................................................... 32

3.1 Vong quay hang t6n kho, s6 ngay vong quay hang t6n kho ................... 1 ......... 32

3.2 S6 ngay thu ti&n binh quan, vong quay khoan phai thu .................................... 32

4. Hi�u suit su d1,1ng tai san c6 dinh .......................................................................... 3 3

4.1 Vong quay t6ng tai san ..................................................................................... 33

4.2 Vong quay t6ng tai san c6 dinh ........................................................................ 34

5. Ty s6 doanh lqi ......................... , ............................................................................ 34

5.1 Doanh lqi tieu th1,1 ............................................................................................. 34

5 .2 Doanh lqi tai san ............................................................................................... 34

5.3 Doanh lqi v6n chu sa huu ................................................................................. 35

6. Ty s6 thi truong .................................................................................................... 35

6.1 Thu nh�p m6i c6 phi�u (BPS) ........................................................................... 35

6.2 C6 tuc tren m<)t c6 phi€u (DPS) ....................................................................... 36

6.3 Ty gia thu nh�p tren m6i c6 phi�u PIE............................................................. 36

7. Phuang trinh Dupont ............................................................................................ 36

CHUONG 4: NHJN XET VA M<)T SO GIAI PHAP ............................................... 38

1.Nh�n xet .................................... ; ............................................................................ 38

2. Giai phap .. .............................................................................................................. 38

KET LUAN . .................................................................................................................... 40

SVTH: D6 Thi Di�m Ki�u Trang 3