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M U C S L LUN & THC TIN A BN & PPNC KT QU NGHIN CU V THO LUN KT LUN V KIN NGH
1. M u
1.1 Tnh cp thit ca ti
VN tham gia vo qu trnh hi nhp KTQT. SX t t cung t cp chuyn sang SXHH. Tuy nhin TSX ca chng ta cn thp, sc SX cn yu do vy pht huy c nhng li th ng thi hn ch c nhng mt yu km ca tng ch th trong nn KT i hi phi c s LK. Th trng cnh tranh ngy cng khc lit i hi mun pht trin tt, tng kh nng cnh tranh cho SP ca mnh trn th trng th cc ch th trong nn KT phi bit tm cch LK vi nhau. CTCP ging cy trng Bc Ninh (BSC) l DN chuyn NC, SX v KD cc loi ging cy trng (la). Trong qu trnh PT cng ty coi trng vn LK tuy nhin KQ mang li cha cao. Vy: Thc trng cc mi LK hin nay ti cng ty ang din ra th no? Li ch cc tc nhn tham gia t c? Nhng nhn t no nh hng ti KQ cc mi LK? Gii php no gip cng ty tng cng cc mi LK?
V ni dung: ti tp trung NC thc trng v gii php ch yu tng cng cc mi LK trong SX v TT thc ging ca BSC
V thi gian: S liu NC: 2008- 2010 D kin: 2015 Thc hin; 20/01 n 20/05/2011
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3 Kt qu NC v tho lun
3.1 c im CTCP ging cy trng Bc Ninh 3.1.1 Cc thng tin chung v cng ty
Tn cng ty: Cng ty c phn ging cy trng Bc Ninh Tn giao dch quc t: Bac Ninh seed joint stock company Tn vit tt: BSC Tn ch tch hi ng qun tr hin ti: L Vn Thi Hnh thc doanh nghip: Cng ty c phn Tng din tch t canh tc: 25ha Vn iu l: 4,5 t ng Tr s chnh: X Lc V- Huyn Tin Du- Tnh Bc Ninh T: 02413 830 805 FAX: 02413 723 939 Ni dung hot ng: Lnh vc hot ng ch yu ca cng ty l nghin cu, sn xut v kinh doanh ging cy trng, trong ch yu l la. T cch php nhn: C y t cch php nhn theo quy nh ca php lut Vit Nam
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3 Kt qu NC v tho lun
Bng 3.1 iu kin ngun lc ca BSC
Ch tiu I. t ai 1. t nn - t 2 v - t 3 v vt Ha Ha Ha Ha 2008 25,00 16,50 10,70 5,30 2009 25,00 16,50 9,50 6,70 2010 25,00 15,50 8,20 7,30 TPTB Q (%) 100,00 96,92 87,54 117,36
2. t phi nn
II. L 1.LTT 2. LGT
Ha
Ngi Ngi Ngi
8,50
69 47 22 40.545 14.637 25.908
8,50
73 51 22
9,50
78 55 23
105,72
106,32 108,18 102,25 163,88 238,09 100,00
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3 Kt qu NC v tho lun
Bng 3.2 Khi qut KQ HSXKD ca BSC
Ch tiu Tng DT Tng CP Tng LN trc thu Tng LN sau thu vt Tr Tr Tr Tr 2008 107.116 106.203 913 685 2009 114.379 113.336 1043 783 2010 122.970 121.065 1.905 1.457 BQ (%) 107,15 106,77 144,45 145,84
- Tng chi ph ca cng ty cn rt ln chim >90% tng doanh thu trong c bit l gi vn hng bn, chi ph bn hng v chi ph qun l DN chim t l cao. Nm 2008 GVHB l 88.763trd, CPBH l 4.825 tr, CPQLDN l 1.906trd. 2009: GVHB 90.109trd; CPBH 5.195trd; CPQLDN 2.152trd. Nm 2010: GVHB 90.510trd; CPBH 6.375trd. CPQLDN 2.639trd. - Tc tng ca LN sau thu tng i cao: BQ 3 nm tng 45,84%. Nh vy cng ty ang hot ng kh hiu qu.
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2500
Sn xut
Tnh hnh SX c nhiu bin ng: Nm 2008 SLSX l 2.681,25 tn; Nm 2009 l 1.737,86 tn (64,82%); nm 2010 l 2.563,60 tn. Lng thc NK t Trung Quc cn ln v tng gim khng ng u: Nm 2008 NK 1.567,33 tn. Nm 2009 NK 2.025,68 tn. Nm 2010 NK 1.872,63 tn. Ty thuc vo lng hng tn ng ca mi nm, kh nng SX, NK v nhu cu th trng m lng thc mua ngoi khc nhau: Nm 2008 mua 930,35 tn. Nm 2009 mua 437,65 tn. Nm 2010 mua 979,40 tn.
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NHNN
TT KN
Cc HTX
Cc i l
Chn lc Lai to
SX, NK
Tiu th
Nng dn
Nh KH
BSC
Trung quc
Cc trm, tri nn
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Cc nh KH
BSC
Tri ging Lc V
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II. Lnh vc LK
1. Chuyn giao ging 2. Chuyn giao KT chm sc 3. Chuyn giao KHCN
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Tri ging Lc V
- Ging la nguyn chng, tin b k thut v duy tr lm gc: + La t, np thng: 50kg/ so + La np thm v mt s ging mi: 45kg/so - Ging la siu nguyn chng: + La t, np thng: 45kg/so + La np thm v mt s ging mi :40kg/so 2. Cht lng = Gi thc tht cng tn ti thi im nhp kho
Cc im sx khc
- Ging la nguyn chng, tin b k thut v duy tr lm gc: + La t, np thng: 80 tn/ngi/v + La np thm v mt s ging mi: 60 tn/ngi/v
t yu cu = Gi thu mua ngoi mc sn lng - La t, np thng: = Gi thc tht cng tn ti thi im nhp kho + 1300/kg - La np thm v mt s ging mi = gi thc tht ti thi im nhp kho + 1400/ kg.
4. Gi c thu mua ngoi - Ging nguyn chng, TBKT = Gi thc tht cng tn ti thi im nhp mc sn lng
kho + 1000/kg - Ging duy tr lm gc = gi thc tht cng tn ti thi im nhp kho + 1300/kg. - Ging siu nguyn chng = gi thc tht cng tn ti thi im nhp kho + 1800/kg
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Li sut BQ
LN thun t hsxkd
%/nm
tr
12,50
908
12,00
1.036
13,00
1.895
101,98
144,46
Ngun: phng ti v
-Lng vn vay hng nm tng kh cao: BQ 3 nm lng vn vay tng 15,06% -Li sut BQ n nh hn ch ri ro cho cng ty: Nm 2008 xy ra lm pht, mc li sut cho vay cho vay dao ng mnh t 12%/nm ti 23%/nm -Phn ln s tin vay cng ty u t vo hsxkd gp phn LN. Tc tng ca LN thun t HSXKD tng nhanh BQ 3 nm tng 44,46% ng vn vay sd tng i hiu qu -6 thng cng ty thanh ton 1 ln ri li k hp ng vay tip Mi LK tng i cht ch.
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Khi lng
Gi bn TB
Tn
Tr/tn
99,34
19,15
97,15
20,25
99,02
21,32
102,99
104,43
Doanh thu
Tr
1.824,48
1.967,28
2.111,11
107,57
-Hnh thc LK: Hp ng ming, mua bn t do - u im: tnh thun tin v linh hot cao - Nhc im: ri ro cao - Khi lng thc ging TT qua hnh thc ny cn chim t l thp:Nm 2008 chim 2,17% tng SLTT ca cng ty. 2009 chim 1,94%. 2010 chim 1,86% - Gi c TB m ngi nng dn phi tr qua hnh thc ny thp hn. Cc hnh thc Khc: gi mua TB trc tip nm 2010 l 25.800d/kg. Mua qua trm khuyn nng l 25.900d/ kg. Mua qua i l bn l l 26.500d/kg. Mi LK ny din ra lng lo.
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Gi c
Cao Trung bnh Thp
25
12 12 1
100,00
48,00 48,00 4,00
Ngun: Tng hp t s liu iu tra
-Cht lng ging ca cng ty kh tt: 88% nng dn c hi khng nh cht lng thc ging ca cng ty tt cn 12% cho rng c th chp nhn c. - Gi c cn cao: 48% nng dn nhn xt gi thc cng ty cao hn cc c s t nhn trong vng hn ch kh nng tip cn ca mt s h nng dn kh khn
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m
Ln Kali Thuc BVTV
1000/so
1000/so 1000/so 1000/so
155
150 120 85
160
160 130 100
-5
-10 -10 -15
Cng lao ng
Nng sut BQ Doanh thu GTGT
S cng/so
Kg/so 1000/so 1000/so
7
245 1.641,5 336,5
9
220 1.474 -56
-2
+ 25 167,50 392,50
Ngun: Tng hp t s liu iu tra
-Ging ca cng ty t hn mt s c s t nhn trn a bn - Do cht lng m bo nn cc khon u t khc gim: chi ph u vo thp hn - Nhm h khng LK tuy VA < 0 nhng vn phi SX
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2008 403,19
2009 417,26
2010 423,18
La np
La SNC La NC Tng
Tn
Tn Tn Tn
85,12
334,11 75,55 895,97
87,79
253,43 71,58 830,06
89,02
231,10 69,74 812,70
102,27
83,17 97,37 95,24
- y l mt th trng TT quen thuc ca cng ty trong nhiu nm qua nn c mi LK -Rt cht ch vi cng ty. Hng nm trc khi vo ma v cc phng v trm, tri nn thc hin k kt hp ng TT trc tip vi cng ty. - Sn lng TT hng nm gim: tc gim BQ qua 3 nm l 4,76% - Nhm p ng nhu cu ca SXHH mc d tng lng thc ging cung cp ra th -Trng gim nhng trong cc loi ging th cc ging la np v la lai li tng: BQ 3 nm lng la lai cung ng tng 2,45%; la np tng 2,27%.
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La np
La SNC La NC Tng
Tn
Tn Tn Tn
364,34
274,77 1.135,37 3.312,04
457,26
448,72 1.719,49 4.083,55
521,17
515,26 1.737,57 4.426,45
119,60
136,94 123,67 115,61
-Hnh thc LK: k kt hp ng vn bn vo trc mi ma v - Khi lng thc ging TT qua hnh thc ny tng ln nhanh chng. BQ 3 nm -Tng 15,61%. Trong cc loi ging NC v SNC c tc tng ln. - Nhc im ca hnh thc LK ny: chi ph vn chuyn cao, s n tn ng ca khch hng thng ln
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- a s nng dn khng hiu bit nhiu v LK. Ch yu h ngh rng LK trong TT thc ging n thun cng ch l ti mua thc ca cng ty ri tr tin. -Chnh s hn ch v kh nng nhn thc LK cn tr rt ln n mi LK gia cng ty vi nhng ngi nng dn. Trong nhng nm qua cha c ngi nng dn no ti cng ty k hp ng mua hng vi cng ty m h ch mua bn trc tip.
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5.750/kg
7.850/kg
BSC
Cc i l bn bun
275/kg 28.250/kg Cc i l bn l Ngi nng dn
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NKH
BSC
i tc LK
Ch ng trong LK
u t Vo NC Chuyn su
To ngun Sn phm n nh
Ch ng LK vi Cc i Tc
31
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