Phân tích báo cáo tài chính và hoạch định tài chính tại CTCP dầu thực vật Tường An (Mã CP

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BO GIAO DUC VA DAO TAO

TRUONG DAI HOC MO TP. HO CHi MINH

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KHOA TAI CHINH - NGAN H ANG

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NGUYiNTHITHANHTH�Y

MSSV: 1154030518

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PHAN TICH BAO CAO TAI CHINH

VA ROACH DINH TAI CHINH TAI

CTCP nAu Tiitrc v AT TUONG AN • •

(MACP: TAC)

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KHOA LUAN TOT NGHIEP

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NGANH TAI CHINH -NGAN HANG

VIEN HUONG DAN

ThS. HUYNH THAI BAO

Thanh ph6 H6 Chi Minh -Thang 03/2015

LOI CAMON

Truck tien, em xin gui lai cam an va long tri an chan thanh nh�t dSn Ba M� la nhfrng

b�c da sinh thanh ra em, nuoi duang va t1;10 m9i di€u ki�n ct€ em duqc la m9t Sinh

vien D1;1i h9c nam 4 nhu ngay horn nay.

TiSp dSn, em xin chan thanh cam an Quy Th�y Co giang vien Khoa Tai chinh -

Ngan hang Trll'ong B�i HQc M6' Tp.H6 Chi Minh cung cac Thliy Co giang vien

khac da quan tam yeu thuang, giang d1;1y va truy€n d1;1t nhfrng kiSn thuc va kinh

nghi�m quy bau trong su6t qua trinh em h9c t�p t1;1i truang.

Han hSt, em xin danh lai cam an sau s�c dSn Giang vien hmmg d�n - Th�c sy

Huynh Thai Bao da t�n tinh giup do va hu&ng d�n em trong su6t thai gian qua d€ em

c6 th€ hoan thanh t6t Kh6a lu�n nay.

Trong qua trinh thvc hi�n ct€ tai va hoan thanh Kh6a lu�n, v&i kiSn thuc va kinh

nghi�m con h1;1n chS nen Kh6a lu�n ch�c chin khong tranh kh6i nhfrng sai s6t, em r�t

mong nh�n duqc y kiS� d6ng g6p tu Quy Thliy Co d€ em c6 them duqc nhfrng bai h9c

kinh nghi�m th1,rc ts tru&c khi tiSp xuc v&i cong vi�c trong tuang lai.

Cu6i cung, em kinh chuc Quy Thliy Co d6i dao sue kh6e va thanh cong trong S\l'.

nghi�p cao quy cua minh.

Em xin chan thanh cam an!

Sinh vien thvc hi�n,

Nguyin Thi Thanh Thuy

GVHD: ThS. Thai Bao

MUCLUC .. "

" .......,..;r r � • DANH MVC CAC CVM .l \) VIET TAT .................................................................... I

DANH SACH HINH VE, BIEU DO, BANG BIEU .................................................. .ii

7- 7 " PHAN MO DAU •..................•.......•.....................•.•....•••...........•••.••..•..•.......•.........••...... 1

CHUONG 1: COSOLYLUAN CHUNG VEPHAN TiCHBCTCVA HOACH

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DINH TAI CHiNH ....................................................................................................... 3

1.1. co so LY LU�N VE PHAN TICH TAI CHINH ....................................... 3

1.1.1. Nhfi'ng vjn d� chung cua phan tich BCTC ........................................... 3

1.1.1.1. Kh8i nifm ph8n tich BCTC ........................................................... 3

,

1.1.1.2. Y nghia vifc phin tich BCTC ··············--········································ 3

1.1.1.3. B6i t,rvng pbftn ticl1 BCTC ............•............................................... 3

1.1.1.4. Tai li�u SU' d1,mg d@ phan tich BCTC ............................................. 3

a. Bang can d6i k� toan ............................................................................ 3

b. Bao cao thu nh;lp .................................................................................. 4

C. Bao cao ngan luu .................................................................................. 4

d. Thuy�t minh BCTC .............................................................................. 4

e. Ngu6n du li�u khac ............................................................................... 5

1.1.1.5. Cac phmmg phap phan tich BCTC ............................................... 5

a. Phuang phap so sanh .. : ......................................................................... 5

b. Phuang phap lo<,1.i t:rir ............................................................................ 5

1.-1.2. N(}i dung phfi.11 tich BCTC ••........••.....•••...••.••..••.••...••..•..•....•••••••..••.•..•...• 6

1.1.2.1. Phan tich t6ng quat tai chinh thong qua BCTC .......................... 6

a. Phan tich Bang can obi k� toan ............................................................ 6

b. Phan tich Bao cao thu nh�p .................................................................. 7

C. Phan tich Bao cao ngan luu .................................................................. 7

1.1.2.2. Phan tich tai chinh thong qua cac ty s6 tai chinh ........................ 8

a. Nh6m ty sA v� kha nang thanh toan: .................................................... 8

b . Nh' om t' y SO Ve :.. !._ :.. ca CaU +A. wl C h' lll h .......................................................... .. 9

h' .., :... A h

.

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c. N om ti' so ve ivu qua quan y th san: ........................................... . 1 Q

d. N1l<'un ty sf> ty su!t lqi nhu(in: ............................................................ 11

e. Nh6m ty siJ thi truong ........................................................................ 12

Kh6a lu�n ngi�p SVTH: Thi Thanh Thuy

GVHD: ThS. Thai Bao

1.1.2.3. Phin tfch tai chinh DlJPONT ···-····································· .............. 13

1.2. CO SOL Y LU�N VE HO�CH DJNH TAI CHiNH •.................•.•............ 15

1.2.1. Nhftng vjn d� chung v� ho�ch djnh tai chinh ..................................... 15

1.2.1.1. Khiii nifm v� ho,ch djnh tai chinh .............................................. 15

1.2.1.2. Y nghia, ml}c dich vifc bo�ch djnh tai chinh .............................. 15

1.2.1.3. Pb3n lo�i bo�cb djnh tai chinb .................................................... 15

1.2.2. can elf d� ho�ch djnh tai chinh ............................................................ 15

1.2.3. Cac phtrong phap d1f toan tai chinh .................................................... 16

1.2.3.1. Phuong phap ty If phin tram tren Doanh thu ........................... 16

1.2.3.2. Phtrong phap dl}'a vao ho�ch djnh cac ty s6 tai chinh hQ'P ly ... 16

1.2.3.3. Phuong ph3p phdn tich hfii quy ......................................... _. ....... 17

,

1 .. 2.3.4,,, Ph110'llg phSp dl}' toa.n trl}'C ti@p •.•.•...•••......•.•..•..••••••.....•.••••••••.•.•. 17

1.2.4. Ti.§n trinh di}' toftn t8i chinb ................................................................. 17

1.2.4.1. Dtf to8n Doanh thu ....................................................................•.. e 17

1.2.4.2. Dv toan BCTN ...•.• e•••••e••••••••••••e••··················································· 18

1.2.4.3. Dy toan BCD KT •.......•...•.•• e ••••••••••••••••••••••••••••••••••••• e •••••••••••••••••••• 18

1.2.4.4. Djnh hmmg ngu6n tai trQ' cho nhu c�n v6n tang them . ............ 18

1.2.4.5. Di�u chinh dl}.' toan va hoan chinh BCTC nam k� ho�ch .......... 18

CHUONG 2: GIOI THltU TONG QUAT VE CTCP DAU THlf C V � T TUONG

AN••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••eeoooooooeooeooaooeooaoooooooooaooooooaoooooooeooooooooooooooooooooao l9

2.1. LJCH SU HINH THANH VA PHA T TRIEN CUA CTCP DAU THQ'C

� 'lrlrT' V � T 1. u ONG AN ················-·················Wi'ltWPM··-······-···-···-········································· 19

2.2. LiNH VUC KINH DOANH CHINH CUA CTCP DAU THUC VAT

. . .

'1Plr T rlri..TG .tuu1, AN .....•...............•...........•.....••.•........•.••.•...............•...•.....•.....•...........•...... 20

2.2.1. Ng8.nh nghi kinh doanh: ................................................................ e•••••e 20

2.2.2. Dja bitn kinh doanh: ••e··········································································· 21

� ... , ' , 2.3. CO CAU BQ MA. Y TAI CHINH ....•............................................................. 21

2.3.1. Co- cau be) may quin IY: ········tJ··········tJ·························tJ····tJ····tJ················21

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2.3.2* CO' cau tO chfrc: .•........•....•.......•..•••..••••.•.••.•..............•....•........••.......••..... 23

2.4. CONG NGHt SAN XUAT vA cAc NHOM SAN PHAM CHiNH ........ 23

, ' ., 2.4.1. COng ngh� san x118t d3u an th1..rc phftm . .............................................. 23

Kh6alu�n ngi�p SVTH: Thi Thanh Thuy

GVHD: ThS. Thai Bao

2.4.2. Cac nhOm sin ph8m chinh . ................................................................... 24

2.5. cAc THANH TUll DAT nu·oc TRONG NHUNG NAM QUA ············ 25

. . .

2.6. D�C DIEM HO�T D(>NG KINH DOANH CUA NGA.NH DA.U THqC

V 4 T T �I VItT NAM ................................................................................... eoooooooo 25

CHUONG 3: PHAN TiCH BCTC VA. H04CH DfNH TA.I CHINH TH\JC TE

T�I CTCP DAU THqC V 4T TUONG AN ............................................................ 27

3.1. KHAI QUAT TINH HINH KINH TE -TH{ TRUONG TAC B(>NG

TRVC TIEP BEN KET QUA HO� T B(>NG KINH DOANH ciTA CTCP

DAU TH\JC V �T TUONG AN (MA CO PHIEU: TAC) ................................. 27

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3.2. PHA.N TICH BCTC ......................•...•....•....•...•..•....•...................................... 27

3 .. 2.1. Phin tich t6ng q118t tai chfnh ····-··-·························G·•••o•••••••••••••'U ••••••••• 27

3.2.1.1. Phan· tich BCDKT ......................................................................... 28

a. Phan tich k�t du va bi�n d(>ng cua Tai san: ...................................... 28

b. Phan tich k�t d.u va bi�n d(>ng c1ra Ngubn vbn ................................. 33

c. Phan tich tinh hinh Vfm luu dQng va nhu cftu V6n luu dQng ............. 38

d. Phan tich tinh hinh ngubn v6n va su d1,mg ngubn v6n ....................... 39

3.2.1.2. Ph8n tfch BCTN ........•..........•...................................................•.... 42

3.2.1.3. Ph8.n tich Bao cao ng8n IU1J ••.•••.•••••••••...••.•••••.•..•.•.•• e ••••••••••••••••••• 47

3.2.2. Phan tich cac ty sA tai chinh ................................................................. 49

3.2.2.1. Nh6m tY s6 v@ kh8 nffng thanh toan ............................................ 50

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3.2.2.2. NhOm ty sO ve c«r cau tai chinh ........................................................ 52

3.2.2.3. Nb61n ty s6 ve bifu qua quan IY tai san ...................................... 56

3.2.2.4. NhOm ty s6 ty suit lqi nhufn ....................................................... 59

3.2.2.5. NhOm ty sO thj truOng •.......•.•......•...••••••.••..•...•.••.•.•.....•................. 63

3.2.3 ... Phin tfch tai chinh DUPONT ............. " •. ""-"····---····································· 66

' , 3.3. HO�CH BJNH TAI CHINH .............•...•........................•........................... 68

3.3.1. PhuO'ng phap SU' dt;mg ct� dl}' toan tai chinh ........................................ 68

1 .. 3.2. D� to8n titi chinh ni1n 2015 ....••••......•..•......•....•.... 111.111111 •••••••••••••••••••••••••••• 68

1 .. 3.2 .. 1 .. cac err sc:r d� dlf toa.11 tfti chinh: .................................................... 68

I f d

•A "I\ • /.. ....., /'I. a. Dll bao cac 1eu k1�n kmh te v1 mo .................................................... 68

b. Tri�n vong nganh tlwc ph!m, cac yeu tfi c:;mh tranh ......................... 69

Kh6a l�n ngicp SVTH: Thi Thanh Thuy

GVHD: ThS. Thai Bao

c. K� hoi;ich phat tri�n cua cong ty ......................................................... 69

d. Xac J�p t6c do tang truong Doanh thu binh quan .............................. 70

1.3.2.2. Ti�n trinh d\f toan tai chinh nam k� ho�ch 2015E ................... 70

a. D\l' toan Doanh thu ............................................................................. 70

b. Dl,l' toan BCTN 11am 2015E ................................................................ 70

C. Dµ toan BCDKT nam 2015E ............................................................. 73

d. Xac dinh nhu du vbn trong nam k� hoc;tch 2015 va dinh hu6'ng ngu6n

tai tr(J ...................................................................................................... 76

e. Di6u chinh d1,t toan va hoan chinh BCTC d1,t ki6n nam 2015 ............ 76

CHUON'G 4: GIAI PHAP VA KIEN NGHJ ............................................................ 78

4.1. DANH GIA CHUNG TINH HINH TAI CHiNH T�I CTCP DAU TH\J'C

V 4 T Tl( ON"" G AN ................••. ,, ••..•......•................ ,ut••············································· 78

4.1.1. Di�m m�nh ............................................................................................. 82

4.1.2. Di�m y�u ...........•..........•••••••..•...••.•..••••.••••••...••••..••..•.•....•••.....•.••.••.•.••.•... 83

4 •. 13 .. Nguyen nh8n clla di�m y�u ...................... "·····-········································· 83

4.2. GIA.I PIIAP DE XUAT CHO CONG TY .................................................... 84

4 2 1 G' .

, • h,t kh .!, h , A' A A

• • • 131 p up ac p \JC cac ulem yeu ..................................................... . 84

4 2 "' Cac ' g

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' A"ng b" kha • --k. 181 p ap uO ' 86 Q C••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••

- " " 4.3. MQT SO KIEN NGHf •••••••••••a•••••••••••a•••••••••••••••aoooaooaaooooo••••••••a••••••••••••••••••a•• 86

PHAN KET LU �N ·······························••·······••······•·······•························•·•················· 88

PHAN PHV LVC ........................................................................................................................................................................................................ iv

' - ITT I TAI LI]j:U THAM I�O .......................................................•................................ xiiv

Kh6a lu�n ngi�p SVTH: Thi Thanh Thuy

GVHD: ThS. Thai Bao

DANHMUC cAc CUM TUVIET TAT

• •

TU VIET TAT YNGHiA

BCTC Bao cao tai chinh

DN Doanh nghiep

BCD KT Bang can df>i k� toan

TSNH Tai san ngful hM

TSDH Tai san dai h�n

VCSH V bn chu so huu

TSCB Tai san cb djnh

HTK Hangt6nkho

T6ng TS T6ngtai san

BCTN Bao cao thu nh�p

GVHB Gia v6n hang ban

BCNL Bao cao ngan luu

CTCP Cong ty cfi phfrn

SVTH: Nguy�n Thi Thanh Thuy

GVHD: ThS. Thai Bao 11

DANH SACH HINH VE, BIEU DO, BA.NG BIEU

DANH sAcH HINH VE

Hinh 2.1. Nha may diu Phu My ................................................................................... 20

Hinh 2.2. Sa db t6 chuc cua TAC ................................................................................ 22

Hinh 2 .3. Ca cftu tfi chuc cua TAC .............................................................................. 23

DANH sAcH BIEU no

Bi�ud63.l. CacAu Taisan cua TAC giaidol:ln.2011-2014 ........................................ 29

Bi�u d� 3.2. Ca cftu Ngu6n vfin cua TAC giai do�n 2011-2014 .................................. 34

Bi�u db 3.3: Bi�u dO phan tich bien dong cua nh6m Ty s6 thanh toan cua TAC giai

dol:lll 2011-2014 ............................................................................................................ 51

Bi�u di> 3.4: Bi�u db so sanh Ty sb thanh toan ciia TAC voi TB nganh trong giai do?n

2011 - 2014 ................................................................................................................... 52

Bi8u dO 3.5: Bi8u df> th8 hi�n bien dc)ng Ty s6 nQ' cua TAC nam 2011-2014 ............. 54

Bi�u db 3.6: Bi�u df> so sanh Ty sb n.Q' cua TAC v6'i TB nganh nam 2011-2014 ........ 54

Bieu d6 3.7: Bieu df> the hi�n tinh hinh bi�n d(>ng cac Ty sfi ccr cftu tai chinh cua TAC

giai dOl:\ll 2011-2014 ..................................................................................................... 55

Bi�u df> 3.8: Bi8u db so sanh H� s6 dam bao nq cua TAC giai do;;i.n 2011-2014 ........ 56

Bi�u d6 3.9: Bieu db the hi�n tinh hinh bi�n d(',ng cac Ty sf, suit sinh lqi cua TAC giai

do;;i.n 2011-2014 ............................................................................................................ 61

DANH SACH BANG BIEU

Bang 3.1: Bang phan tich tinh hlnh Tai san ciia TAC giai do?n 2011-2014 ............... 28

Bang 3.2: Bang phan tich ket du TSNH va TSDH cua TAC giai do?n 2011-2014 ... 30

Bang 3.3: Bang phan tich bi�n dong Tai san cua TAC giai dol:ln 2011-2014 .............. 31

Bang 3.4: Bang phan tich tinh hinh NguOn vbn cua TAC giai do�m 2011-2014: ....... 33

Bang 3.5: Bang phan tich ket d.u NO' phai tra va VCSH cua TAC nam 2011-2014 ... 35

Bang 3.6: Bang phan tfch k€t du Nq ng.in h?n cua TAC giai do?n 2011-2014 ......... 36

Bang 3.7: Bang phan tich bi�n dong Ngu6n vbn cua TAC giai do?n 2011-2014 ........ 37

Bang 3.8: Bang phan tich tinh hinh VLB va nhu cftu VLB ciia TAC .......................... 38

Bang 3.9: Bang phan tich tinh hinh ngufm v6n va sir dimg nguf>n vim cua TAC giai

00?112011-2014 ............................................................................................................ 40

Bang 3JO: Bang phan tich BCTN cua TAC giai dol;ln 201 l-2014 .............................. 43

Kh6a lu�n nghi�p SVTH: Thi Thanh Thuy

GVHD: ThS. Thai Bao 111

Bang 3.11: Bang phan tich BCNL cua TAC giai do1;1n 201 l-2014 .............................. 47

Bang 3.12: Bang phan tich nh6m Ty s6 thanh toan cim TAC ...................................... 50

Bang 3.13: Bang phan tich nh6m ty s6 ca d.u tai chinh cua TAC. .............................. 53

Bang 3.14: Bang phan tich nh6m Ty s6 ho1;1t d('mg cua TAC ....................................... 57

Bang 3.15: Bang so sanh Vong quay tai san cua TAC voi TB nganh ......................... 59

Bang 3.16: Bang phan tich nh6m ty s6 Ty suit sinh l<Ji cua TAC ............................... 60

Bang 3.17: Bang so sanh Ty s6 suit sinh lqi cua TAC v6"i TB nganh ......................... 63

Bang 3.18: Bang phan tich nh6m Ty s6 thi tmang cua TAC ....................................... 64

Bang 3.19: Bang phan tich Ty I� chi tra c6 me cua TAC giai do<)n 2011-2014 .......... 65

Bang 3.20: T6c do tang trm'mg Doanh thu TAC nam 2010-2014 ................................ 70

Bang 3.21: BCTN dl,T ki�n chua hoan chinh cua TAC nam 2015E ............................. 72

Bang 3.22: Ty 1� pMn tram tren Doanh thu cua cac khoan ml)c tren BCBKT ............ 74

Bang 3.23: BCDKT du ki�n chua hoan chinh cua TAC nam 2015E ........................... 75

Bang 3.24: BCTC d\T ki�n cua TAC nam 2015E ......................................................... 76

Bang 4.1: Bang tom tit cac ty s6 tai chinh cua TAC nam 2011-2014 ......................... 79

Kh6alu�n SVTH: Thi Thanh Thuy

GVHD: ThS. Thai Bao 1

PHAN MO DAU

1. D� T VAN DE NGHIEN CUU

Trai qua CUQC khung hoang tai chfnh nam 2008 Va nhung anh huang con du am

trong thoi gian qua, nhung nam tro l;;ti day, nen kinh te Vict Nam da dfrn ph\lC hf>i va

d;;tt duqc nhi€u thanh 1:\l'U tren lQ trinh mo Cira thi truong thong qua ky k�t nhung Hicp

dj:nh, Di€n da:n hQ'p tac kinh t�, Cong d6ng kinh te ·chung, ... Di€u d6 mang den d«lu

hieu tich C\fC cho n€n kinh te qu6c gia, t;;tO di6U kien d� CaC doanh nghiep trong nu6'c

phat tri€n, kh.lng djnh vj th� tren thuang tmong. Tuy nhien, ben canh nhung CO' hoi

m6'i, nh� thfty cac doanh nghicp dang g�p phai khong it thach three, khong it kh6 khan

tren con duong hoi nh�p. Chinh vi the, de nang cao kha nang qmh tranh cua doanh

nghiep, giup doanh nghicp c6 the tfin t�i, phat tti€n va dung vfing trong n€n kinh t€ thi

truong, doanh nghiep can phai khong ngung nfi lvc phat huy di�m mi;inh hien c6, don

d§.u Va t�n dl,lng nhung CO' h(h, XaC djnh nhung rui fO ti€m �n cfing nhu CO chien }U(JC

phat tri€n phu hqp. Khi Chinh phu dua ra lo trinh c6 phfin h6a cac doanh nghicp, hfru

het cac doanh nghicp khong nhung phai duy tri ma r(>ng quy mo, tang tnrang doanh

thu va ]qi nhu� d� gift vung vi th� tren thj truong trong tinh hinh qmh tr,;U1h gay gilt,

ma con phai dam bao tf>i da h6a mrec sinh loi cho cac nha d§.u tu. Song, d� lam duqc

nhfrng dieu d6, cac doanh nghicp phai thuong xuyen ti�n hanh phan tich tinh hinh tai

chinh d€ thay dm;rc nhung di€m m,;ll]h c§.n phat huy, di€m y�u c§.n khiic phµc cfing nhu

nhung rui ro ti€m �n trong quan trt tai chinh doanh nghi�p. Tren co sa nhfi'ng phan tich

tren cimg tinh hinh kinh doanh th\IC t�, ma nha quan tri dua ra nhung quy�t dinh mang

tinh chien luqc, hqp ly d� dam bao hoi;it d('>ng san xudt kinh doanh hieu qua, tu d6 qui.in

tri tai chinh doanh nghi�p hieu qua, g6p phfrn xay dvng kinh t� qu6c gia phat trien.

Nh� three duqc tfun quan tr<;>ng cua viec danh gia va phan tich tinh hinh tai

chinh, bing nhung kien thu:c da tich Luy trong thoi gian hoc �p, cung v&i mong mu6n

tlm hieu dl;ic thu kinh doanh cua nganh Ddu th\fC v�\t, phan tich va danh gia SO' be) tlnh

hinh tai chinh Cong ty Tuong An d€ dua ra nhung giai phap (neu c6) cho Cong ty

trong vi�c quan tri tai chinh; em lva chon d€ tai: "Phan tich bao cao tai chinh va

hofch djnh tai chinh t;d CTCP Dlu th\fc v�t Trrong An" de lam Kh6a lu�n t6t

nghiep.

2. Ml)C TIEU NGHIEN CUD

Mµc tieu nghien cuu cua de tai cUng nhu mµc tieu chung cua viec phan tich tinh

hinh tai chinh doanh nghi�p la nhlim huong den giai quyet nhung vAn d€ sau:

Phan tich tinh hinh tai chinh cua Cong ty thong qua cac BCTC, g6m: Bang

can df>i ke toan (BCDKT), Bao cao thu nh�p (BCTN), Bao cao ngan luu

(BCNL) va cac ty sf> tai chinh.

- Dv toan tai chfnh cho Cong ty trong nam k� ho;;tch 2015 tren co so phan tich

tinh hinh tai chinh trong thm di€m hi�n t;;ti; nhung dinh hu&ng phat tri�n

trong tmmg lai va vi�c d\l' bao tinh hinh kinh t€ chung, di€u ki�n kinh doanh

cua nganh ngh€.

Rut ra nhung di�m ml,lnh, di�m yeu ciing nhu nhung nhan tf> anh huong den

tlnh hinh san xudt kinh doanh; tir d6 dua ra nhtlng giai phap, nhtlng kien

nghj (n�u c6) Q� hoan thi�n yen kem con t6n t�i trong quan tri tai chfnh Cllll

Congty.

Kh6a luau nghiep SVTH: Thi Thanh Thuy