CHLONG S NGAN : QTTS

HAN CTYDAQG
-

The no Ia TSNH ?
co Ta su
dung va the hot von disi I nam

d mat usta
Dc this
Sanngan han
:

QTri Tai (4)

Tien
- "The hang ton who
Cho an
NH
&
who an car
tann
CL di)

TABLE OF CONTENTS·
 QT TiEn maT QTE
TappingQtym
3 1
.
.

3 1 7
.
.
.
Quan diem QT tien mat Ote (2)
"Tien mat
-

Som tot
Dong tien ve
cang cang -

> tan dung de Gia tri

-
thi gian c tien

phalam tot-batbuc
giu1 lg tin matte
OT tin matto cty binh thg
I xao finh do ly tien mat chi
tru toi we dethier
/ - ①

de hutg t matc DN

givi boa Cty da

Qw(
e can nua
va ote who
cauy mo tien mat

Van de not bat 11 : Quan tri dong tien.

To in hoa

la nic
"Dong tien () CTy da &G la vua hoang"

① Quan tri tien mat phi tap trung

 De diem cia mo hink (3)

(1)
Cty me o can thiep sai vao hot fai chinn ccty con

(2)Cyconchudong quet a
dinh tai chinh lin
an as

(3) Finh Ki cong ty con

phai chayes

B .
QTTM TP TRUNG .

G me lating tam ,
ban than no phai ATTC
chinhcty
do

phic tap , chang chit

doane to ana
M
: Choi kinh n
&

#
Tim each di
 Dacomo him B .

(3) van
Cy con
(1)
Cy me truc trep diet hanh
cas
(2)
Bi vi von di muc dic cty con la foo lo a nhuan cho
cty me

Tien ve saig n canp whanh cang tot.

(g)

-
thing 11 : vi chi co 1 L quet dink

Dai tro c'mo hinh .

B
loi ic sho von Ion
4)
Mangloi cty con
dang c nhu car

gank hang a
CQHoro, or Higgi dy cn dang chin i
cho
No Lsuat

(3) Divi phply tin mat giva cy me

va
ety can

va ca to an cai
cty con tren pri
( Giam bit chephi'dai
dien-of Pai dien la
gi
I rai sao lait
 to
3 1
.
.
2
. as k that we how long tin mat

① Tang to do the hot tin (4)

(A
cy ↑ the hi tax)
cty me The
me
-
Tam la : .

↑ the hotien t
Cy me
.
cy con
(1) Sdung bphap chuyen tien dien to

(2) MoTk toan tai sudung chung he thing

+con
thank NH CKH : NH si tin s

Ckhau thank toan de kich thich

-

(3) H thank tan som

Su clung ca toan hop

(4) sp'thank thick do
Ngan hang cong cap'.
TaiSav
A Min di Som baoh xcl hon dog tin den mun
Cy me In the his tinThank
-

Gy . T the his tin to cty

me con

Con
prin Detac
, C
a
"Tim F caces de chuyen tin Huc ve "

cty me
.

↑ (1) The phumaranen ---

gia

Cy me [
(a) Gdich + Cy con

1T
ritn)
+

his
(3) phan (lon
cos

thayOncar
1
 Cas bien phap Cty me
.
↑ to do the tien t

Cty con:

↓+ ↓ ThueTNDN cho ne chu nha

(ophaitrothe
(1) Thu cat loai phil

Gycthe-CF
(Nh
cao ki =

ntonite a
tin
Cy me
.

"Tim F caces de chuyen tin Hu ve cty me

.
"

↓ (1) The phi Emarvan

en gia

Cy me <
<
(2) Glich iM Gy co

(2) GDichTN :

Cy conban cho
Cy vs
gia thong trung Chic thap')
by me ban us
gid' thi tig cho KH

> LN
chay thing vao
vilcty
-

me

ban
(3) Mua co
phan Mua dit

Cy ,
me
Mua/dai Hi
- >
mot cy QG
muon mo cty co phan
1
phan
con

kij vong : ↑ the gia cophies (gia tri Gy )

+

HT : 30 % -
Str USD

TL : 30 % -

7 fr USD

(4) The his tien ti Trai phieu

that hand TP

Cy
NH
me
-
<
> Gy con

↓ chuyen tiep
can von'
ed von

-minh gia 3 ST
TP
Los tir TP

·Cancntin st
 ② Sidung netting
giam ruiro tindung so'tiencas ben do
* KN :
Netting ,
la 1
qua Ninh = cach ma
tac mac no lan nhau se de bi tru degiam so'lan thank toan va [sotien
thank toan .
dinn den vie chuyen tin ni
ngoai
.
toi this so
lango sang
>
-
so tien ga

*
Und (4) :

- Giam so lan giao dich

-
Giam bot CF'
chuyen doingte
Kiem soat che ca chinh phai
-

thing tin chat : tin tai

aic kij ro rang
-
Di bas va dien tief dong tien chi cong hin
.

*
Han che' :

-hu cundo cubphadotnetting thi hi mot so it

cty con v Iam han hta bc

dung aia hink this nay

.

③ To thir ho thu dank vao tien mat

Neu
(1) thue chuyen tien va ne
ngoi cao

thi ch' the ve

-Xem xet tam o nhap (1) cty me
-
This him ve toi daihe
cty con

Thet the
(2) whap DN ta OG dat
dy an ca

Cyme chi
dong ap dat cat loa If ( mot each hopphap) nhain ↓ that
cy
con
phai cong.

① Thi lap trung tam tai hod

lap don
do
Chig chon no tuyet vi 11 chuyen tien mat
&
vao

a
Day cach ther MNC
ch'lo nhuan sang
cac
cty con not co mic thre TNDN that'

⑤ Chuyen giao tin mat giva ca

cty con

la cach this nhai giai quyet nhu cai link ve von giva ca
cy
Day tong con

Nhe him
-
lai mo QTTM
taptrung
-
Co gang + of
gd

⑥ Dinh gia chuyen gias

I cach this nhait ca loai
day Ct' cho
cty con
ganh chin
 ⑦ Quij nguon von a che ve ni

4) Thiet lap b phan nghin ein va Ptrien (R & D)

ce
(2) Tang civing ksoat ni bi ,
can boti cty me sang gly dong tien tai
Cty con

(3) Day mion tai dia phong

HT
VD : Ban LOUSD1SP

Cty con UN
[
KH tai An Do
thank toan LOUSD/SP
TL (sausthang)
ECFSX =
GUSDKsp EBIT 4USD
=

Laivay = 0 us

The ve 1 tr USD There' 15%: 1 lp

X
ch' than
LNST = SUSP
NK
oto Taras
Do Iphan Shop
Autumn
so

ng ny
ve tha Viet
Sang UND cty me
,

-philchuyen tien

no
ra
ngoai
Thia thos thuan

No hink 2
Ban 6 1 WDISP Ban 10, 1 us

Cy Cy Sing KH An do
,
con > >

taiVN <
6 , 1 use
imm To a

ECF = 6uSR EBIT =

PUSD - Thre't
EBIT =
0, 1 USD LV = 0 - Phich' tien ↓

LV = 0 Thre 10
% : = O4USD -TGHA on dinh
thes 25% = 0, 025 USD LNST = 3 , 6 USD - De dang
phi hop de'
QT tien mat
LNST = 0 , 075 USD
tap trung.
 CHOT LAI

① tienlongLimat vctyea attien mat

matcya
(Phai =
-gia de dia tin mat victyme)
Ati hi qua luing tien mat di thia
3 1 .
.
S .
Du t ngan han QTe ( < Inam)
-
Thu
nhap hiu qu Nong do chi dai tu
ngoai te
Rf (1 +
if) (1 +
ef) .
⑪
-

= 1

1 )
:

do :

Isn't thi tien mat dai te

Ry : chi thi
vao note *
la ngte
:utigung
* Lsut In mao phat sinh cac of' #
i dai ti thi this to
net =
us

Cac vote se
gap :

1) Khitu - MNC nhan de Ikuat t ve dai ti

Isn't -
dank
nghi : 11s tren glay to thos then
,

+ Usnat this to

Usut 5% /nam
CF The hap >
- :

-
Iphat . 4% I nam

do tree
2) Vi la attu
ngte this diem oti va this a whan
=
,

Thhapse chin anh hig bin dong CTGHD.

the
hapha
=> Thu nhap dai te hier que se te tinh the

Rf = (1 + if)(1 +
ef) -

.
1

MaH sutt gua gia ,

ef am hoan toan bink

the (ef di bai cho san)
ef = St-Sh M riga
pocu , Sil

Rf > if : 1 TH TGHA bin dong the chier

hi coloi ho DN

Rf < if :
1) TH JGHD bin' dong theo chiet hi bat lo
① vac dink in

② Xau dink do mic de and hig TRA

Cohen Atti vao hink this nay haya ?

Tink toan the whap this to

Nhin vao
grit
t not DANK NGUEA
 3 . 2 .
QT KPTHU QTE
3 .
2 1 .
.
Csach tin dung OT

3 . 2 .
2 .

MRong tin dung QT

-

3 .
2 3 .

phong ngua vii ro us kpT ate'

*
KPThu-KPTngan han
(1 nam)
: Ban hang

& KPT daihan :

Saute
(71 nam)

*
KPThungan har :
AN ban hang hang ,
ch' rot

>
-
Chia the ti
↓
Is ban chin hang ho =>
Chink sad tin dung phi hop

DNBH DN mua
hang
-
D
chuyen hang -

Nhan hang
- Chia nhan tien'-> bi
<Dung von' -
Chia thank toan
>
-
chiem
dung von c DNBM

MNC
L => phai can do de sotien bi CD va so tien
La ben ben
CD de
hang
ban hang
mua
↓

bi chiem chies dung

da
dung
 3 .
2 .

1 . Chinh sach tin dung att'

"Ols tin dung"

① This han tin dung :

Khoong time
↑ to
H
do y
phai
the tien
thank tran +co L ban hang
muobak: Canganang 3 a
te

Tho

Mong

② Chief Khar : I ca hinh this Khuyen mai or

giam gi nham kid thich
kang
thank to anSom
.

Sthng
3 o 54 los nhuan de

muatinmacag
100K -

95K
ngay Y chia los ich
-

the
c s

Dungmutin mate anh rui

gian tien
haib Hydea
tr ; this
*

③
chuan tin dung : Tieu chin KH ma
cy do Ou se ap dung hink this ban
chin hang ho.

diem tin not chuan >↑ to

long
chin-tien chan
tien de
a
quan dung >
- -
DN mua

↓ That chat tin chuan ↓ DN -

de mua chin >
-
RRoTDung T

RROTDV
↓ Doanh the
thic
phiong
toan-tangaCrasau)
a thank I do it ↓ mua him)

① Chink sac thutin : Cach this

ap dung cat him this thank toan do
us koon ban chin
Di us xem xet nic mank dat
vs boo himm thank tran ( co baio lank)
3 2 .
.
.
2 No
long each tin dung ate
Ban chil
~
-
↑ DThu ↑ KPT
↓
↑ [N 2choi) &
↑ CF(Riiro)

> So sank

Quinstate
5 .
2 3 .
.

Phong ngua vio doi vs KPT

ate' ·
Kiem cac do to lanh
·

Tim c bar
-

- Sh dung ca dich un theo do va don doe thank toan do lap

This lap x do
-

mang li thoug tin va ung our

-
This lap bophan chuyen trach theo doi va the n8

-
Quan tri vro tin dung toan dien
.
3 3 .
. QTHTK CTYAQG
HTK :
hang da sx va r nx chia bande

Nuvier Spide dang Sp hoan thir

"Von dong NTK la von chef !

bat bue phai co

hang for who

HTK-
> CF'bao quan
CF lien
quan
Cf'dat hang

QTHTK hig din' - Xa' dinh a

lg hang tor the to we

Tam
To lame
· gian
KD

~ Cf' lien
quan
den' HTk la that' 1
 3 .
3 . 1 .

Tac ing I
mat 'Hik to us MNC

① Tich cic
sanx nang donga
GipMN chudong
·
( va

- toho spddanggip quakinhanulin o the

,
- To he thanpha giupdghoachdinhant
② Han de
&

-
phat sink of Tho boo

3 . 2 .
2 .

Noung QT UT

- DutHa T
-
Mua tr HTK .
xem xet ve dat hang .
(x a tai dat hang)