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    595 views713 pages

    MBA Trong Tam Tay PDF

    Uploaded by

    hoangtheviet

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
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    YY CHU DE ENUM a Uae ea SECU Re ee COUT URACR LILIUM UCT OTT PRTC OC TUMIELINCROe TUR Noi dung bao quat ti cdc cong cu, ky nang quan ly én cdc mé hinh tai chinh ké toan hoan chinh CO TOU TINH VAN QO eee LOLOL COR GUL! Ca MBA TRONG TAM TAY chi dé TAI CHINH & KE TOAN VIE PORTABLE MBA IN FINANCE ANO ACCOUNTING Copyright © by Juin Leste Lisinesone d& Thembire Grossman, The translation published by arrangement with Jubn Wolew & Sons, Ine Al rights ce MBA TRONG TAM TAY: CHU DE TAI CUINI VA KE TOAN QUOC TE Bin guyda cidng Viet Q 2010 Cong ty C8 phn Tinh Vin de Nna sé Li ‘Cutin vich dsc suai bin thee hyp ding chuyén nhuting bin quyen rv, {14 Cig 69 CF phd Tinh Vin va Zohn Wiley & Som, oe Cong ty Ci phd Tinh Vin hodn tn git bin quyén, ing phim nko ong wit bia phim niy de phép sao chp inf, pit nd duh Ni KY inh ee va puting tin na, deat Jy gr trang ca Jit ht, eA he dhng ty cép ma Khing duce su cho phep bmg van hin ets Cing ty C& phan Tinh Vin ‘Moving nn sé nis lung seb, wu Hong Hen be CONG TY C6 PHAN TINH VAN 1y/Nguytn Minn Cash, Phung 19, Quin Binh Thanh, TP, H6 Chi Miah ‘Tel ARAN) 38407 RYT 3H 407 HET Fa, GRE) 18-49 695 Exmat, nfot@unbvanmedia.comn - Website www bwpustal VE phic Nah, vl lng bw he: NA SACH LOC 16 Ney ‘Telus (O84) 38 274 172-O90R.084 270 :n Dinh Chia, Phiing 6. Quin *.7P HS Chi Min anil: nhasuchloe(@ yahoo com John Leslie Livingstone Theodore Grossman MBA TRONG TAM TAY Chi dé (TAI CHINH & KE TOAN ) QUE NGA - THU HIEN - THU HOA NGUYEN THI THANH Higu dinh PHUONG THUY NHA XUAT BAN TONG HOP THANH PHO HO CHi MINH TINH VAN MEDIA Muc luc PHAN MOT THAU HIEU CAC CON SO ... Sit dung cdc bao cdo thichinh 2.0.0... vee eee eel John Leslie Livingstone 2. Phan tich thu nhap doanh nghiép ... 0.0.00. 0 0.2 ee cece eee ee eee eee 53 Eugene E. Comiskey va Charles W. Mulford 3, Phan tich chi phi, KhOi lugng va Iginhuan 2... cee 131 William C. Lawler 4. X4e dinh chi phi dua wén hogt dong .. 02... 00. cece 159 William C. Lawler $. Dy dodn va ngan séch .. 0.0.0. cece ce eee cence eee eee 189 Robert Halsey 6. Do ludng nang suat 2... 219 Michael F. van Breda PHANHAI LAP KE HOACH VA DYBAO ...........0..0000s0 247 7. Lua chon hinh thife cOng ty 02.0.0... eee cece eee cee ee eee eee 249 Richard P. Mandel ea K€ hoach kinh doanh Andrew: Zacharakis ec Hoach dinh chi phi von Steven P. Feinstein 10. Thué va quyét dinh kinh doanh ... Richard P. Mandel 11. Tai chinh toan cau. Eugene E, Comiskey va Charles W. Mulford 12, Quan ly rdi ro taichinh ...... Leeds vite eetteveeten ees Steven P. Feinstein PHANBA GIAIPHAP VA QUYET DINH CHIEN LUGC ..... 13. C6 phin hoa ..... bebe bebe bebe eect e eee e nee Steven M. Honig 14, Ban gidm d6e ........0. . Charles A. Anderson va Robert N. N. Anthony 15. Cong nghé théng tin va doanh nghiép . . Theodore Grossman 16. Gia tng Idi nhudn bang vigc thu mua lai doanh nghiép .. Richard T. Bliss 17, Dinh gid doanh nghiép .................2-5 Michael A. Crain Gidi thiéu vé tac gid... 0.0.0... 291 479 eee cal) 523 58] - 613 » 641 681 279 o- Loi ndéi dau Ligu ban da bist cach hoan thanh cdc nhiém vu kink doanh quan trong? © Higu tudng tan céc bao cdo tai chinh, © Bolu ing tinh thanh khoan cia mot doanh nghigp. * Phan tich kha nang sinh léi cua doanh nghiép * Phan biét cdc khodn thu nhap thuting xuyén va cdc khodn muc bat thudng © Tién Tigu trude khd nang pha sin cho mot doanh nghiép. © Lap dy thao ngan sach * Thyc hién phan tich diém hoa von. * Do luting nang suat. © Xée dinh Igi nhuan trén von dau tu. © Hach toan chi phi vén Lap ké hoach kink doanb. © Toi thiéu héa khodn thué thu hap ma cng ty vA ban than ban phai dang, © Quyét dink hinh thie cong ty phd hgp: cong ty hop danh hau han, cong ty cd phan tigu chutomg 5, cong ty cO phan tiéu chuong C, hay 1d cac hinh thute khac. @ Phat hanh cé phigu ra cong ching © Quin cade mii ro ngoai te * Dan gid muc ti¢u cia mot thuiong vu mua lai hojc s4p nhap * Thau hiéu vai tro cua ban giam doc mot céng ty c phan © Thiét tap mot doanh nghigp dién ti thanh cong, * Hida va biét cach su dung céc céng cy thi chink phai sinh © Tan dung cong nghé thong tin dé t2o ra loi thé canh tranh * Dinh gid mdt doanh nghi¢p Nhung noi dung trén sé duc gidi thich tudng tan trong cudn séch nay. Cém nang 8 MBA trong tam tay MBA tai chinh va Ké todn sé cung cap cho ban mhiing kién thie co ban lién quan dén tai chinh va ké todn, ma Jai nhanh chéng va higu qua kinh té hon rat nhidu so vdi mot khda hoc MBA Cam nang MBA thi chinh va ké tosn duge xuat ban ln dau tign vao nam 1992 va dufge {ai ban lai lan hai nam 1997. Ca hai Jn ban dang bia cing va bia mém déu nhan dugc suv phan héi rat t6t cua thi teuding. Cho téi nay, cudéin sich nay da dude dich ra cac thtt tigng: Trung Quéc, Phap, Indonesia, Bé Pao Nha va Tay Ban Nha. Ching t6i cdm thy vd cling ty hao khi cé déng dao déc gid tai nhiéw qué gia khac nhau coi cudin sch nay 1A mét cam nang hau ich. Va trong lan tai ban thi ba nay, chting 161 da bé sung thém mét sé chuong mdi: * Chuong 1: Su dung cc béo cao tai chinh * Chuong 3: Phan tich Chi phi - Khéi lvong - Loi nhuan © Chuong 5: Cong nghé thong tin va Ban © Chuong 6: Dy dodn va Ngan séch © Chuong 9: Ké hoach kinh doanh © Chuong 10: Hoach dinb chi phi vén © Chuong 17: Tiém nang tang trudng ttf vigc mua lai cong ty © Chuong 18: Dinh gid doanh nghiép Ben canh dé, an ban lan nay 6 them 8 tac gid méi tham gia bién soan, chuong duge vit lai toan bo va céc chong con lai déu duge cap nhat nhiing si lieu mdi nh&t. Nhung noi dung dugc trinh bay trong sich déu rit hitu ich, c6 gid tri thutc tién cao, phi hop vdi gan nhu moi loai hinh doanh nghiép - ti nhuing céng ty nhé mui thanh lap cho dén céc tap doan vang danh tren toan cau. Mdi chuong duige mat chuyén gia xwat sic, am higu ly thuyét va thu tin vé linh vyc dé phu trach. Mat sé tée gid Ja nhding doanh nhan thuc thu, sé cin lai céng téc ban théi gian vdi vai trd cé van cho nhiéu cong ty va tham gia gidng day tai cdc trudng kinh doanh. Da si cdc tac gid déu gidng day tai truting dai hoc Babson - ngoi trying néi ting v8 mang dao tao kinh doanh tu doanh va nhiéu nam lién tue nim trong nhém nhiing trudng kinh doanh hang, dau theo xép hang ciia US News and World Report Ban nén nghiém ngdm that ti mi cuén sach nay dé thau higu hét nhiing bai hoc sau sdc trong dé. Chung tdi nghi ring cudn sach nay rat xing dang duge danh mét vi tri trang trong trong ké sach cla ban, dé ban cé thé su dung va tra c'tu ngay khi can. Sau khi doc xong cu6n sch, ban cd thé nam viing cdc kién thee va thuat ng chuyén nganh khéng thua mat chuyén gia tai chinh va ké todn nao. Ban ciing sé biét cach duta ra nhuing céu hdi pha hap céing nhu higu mot cch tudng tan cdc cau tra lei ma khong hé cam thay béi r6i hodc vung mac. nhiéu kién thie ly thi va Chu dé: Tai chinh va Ké toan 9 Vay, déi tugng nao sé dude huéng loi ttr cudn sich nay. Cau tra Idi la "rat nhi Nhiing nha quan ly mong mudn nang cao ky nang 1am viéc cda chinh minh. Ky su, nha khoa hoc, nha héa hoc ciing nhy céc chuyén gia ky thuat dang sip stia duge tiép nhan vi tri quan ly Nhting ai cé y dinh ty kinh doanh hoac dang diéu hanh mot doanh nghiép riéng. Nhting cd nhan dam nhan cdc vi tri khéng lién quan dén tai chinh nhung muén bé sung thém kién thtc vé mang tai chinh. Nhang ai da tig theo hoc MBA hode BBA ma ¢6 ¥ dinh cting c@ lai kién thitc vé tai chinh ké todn ctia minh. Va tat cd nhing ai cé nhu cdu tim hiéu thém vé link vyc tai chinh. Du cé hay khong thudc nhém nao trong danh sch trén, ban cting sé tim thay ich ti cudn séch dé higu nay. Théng thudng, céc cudn sach viét vé tai chinh thu@ng khé khan, kho higu va réi rdm hay budn té chan ngat. Vi huéng dén ddi tuong trung tam IA nhiing déc gid khong am higu vé tai chinh, cudn sdch nay dua ra rit nhiéu vi du cu thé, két hop vdi phong cach dién dat khtic chiet, chan phuong va mach lac. Hay doc, tim hiéu va hoc héi! JOHN LESLIE LIVINGSTONE THEODORE GROSSMAN Léi cam on Cun sach nay 1a két tinh tri tué cia rit ahiéu cd ha gti Idi cdm on chan thanh dén tap thé tic gid da tham gia bin soan cudn sich vi da cung céip ohiing kign thie bé fch va cu thé vé cic mé hinh, khdi phiéc tap cing nh cdc cang cu ké to’n ti chinh. Trong thei dai bing nd céng nghé va Intermct nhu hién nay, mie du cdc ly thuyét co ban van gity nguyén gid tri von cé nhung cach ting dung lai khéng ngiing thay déi, digu nay yeu cau cdc tac gid phai litn tuc cip nhat va bé sung thém kign thie chuyén m6n cua minh. Chting t6i cting xin dugc bay to sy tran trong sav sic dén nhiing ngudi vg hién hau - Trudy Livingstone va Ruth Grossman, cong cée con yéu quy - Robert Livingstone, Aaron va Melissa Grossman, Micheal Grossman. Chinh ho fa nguén khich [é tinh than v6 cing to ldn gittp ching ti c6 dong luc dé tién hanh va hodn thanh du an nay. nang. Ching t6i xin ducic JOHN LESLIE LIVINGSTONE THEODORE. GROSSMAN PHAN MOT THAU HIEU CAC CON SO sd DUNG CAC BAO CAO TAI CHiNH John Leslie Livingstone BAO CAO TAI CHINH LA Gi? NGHIEN CUU MOT TRUONG HOP CU THE Pat dang lam thi tuc xin vay vén ngin hang dé md mét cita hang ban Ié cé tén Nutrivite, chuyén cung cp céc sin phém dinh duéng bé sung, vitamin va théo duoc. C6 trinh bay ¥ dinh ca minh véi Kim, nhan vién phu tréch tin dung ciia ngan hang. Kim: Chi cin bao nhiéu tign dé md aia hang? Pat: Téi du tinh cdn khoang 80.000 USD dé mua hang ban dau, thém 36.000 USD nifa cho bién hiéu cia hang, gid dé hang, vat dung, quay thu tién, méy tinh tién, cong thém 24.000 USD vén hru dong dé trang trai chi phi hoat dong trong khoang hai thing. Téng sO tién ban dau la vao khoang 140.000 USD. Kim: Chi sé lay sé tién 140.000 USD nay tit dau? Pat: 100.000 USD tis tin tiét kiém ctia t6i, s6 40.000 USD con lai toi sé vay ngan hang. Kim: Gid si ngan hang cho chi vay 40.000 USD trong thé han mot nim, véi mic lai suat 1a 15% va phdi dam bao thé chap bing hang trong kho. Ta hay cing téng hap bao céo tai chinh tiv nhiing con s8 ma chi da néu ra. Bang can déi ke toan ban dau cua chi sé giéng nhu cai ma chi thay trén man hinh vi tinh cuia tdi: 16 _MBA trong tam tay Nutrivite Bang cin déi ké todn dy kién thing 1, nam 200 Tai sin Nguén vén (Ng va vn chi si itu (CSH) Titn mat 24.000 USD Tidn vay ngén hang 40000 USD Hang tén kho 80.000 USD Tai sin liu dong 304.000 USD $8 ng hig thai 40.000 USD. Tai sin es dink Won gop: Trang thidt bi 36.000 USD Von cia chi sd hu Tong tai sin 140.000 USD. Ng va vén CSH Phia bén trai cho thay vén dau ty cia Nutrivite duéi dang tai san. Né phan chia tai sin thanh hai loai: tai san “hvu dong" (cd thé chuyén thanh tién mt trong vong mot nim hoae sém hon) va tai sin 5 dinh” (khong thé chuyén thank tign mat trong vong mét nam). Phan bén phai cho biét céch huy ddng cAc tai sin dé: mét phan 1a vay ngan hang va mét phan la von gép cuia chi véi ty céch chi sd hitu. Pat: Bay gid thi t6i da higu vi sao né dugc goi la "bang can déi ké todn", $6 tién diu tu vao tai san phai bing vdi sé tién sn c6. N6 ciing gidng nhu hai mat cia mot déng xu vay. Toi cing da higu vi sao ti sin va ng lai duge chia ra thanh "wu dong" va "6 dinh" - ngan hing mudn lig s6 tai sin c6 thé chuyén thanh tién, mat trong vong m6t ndm hodc sém han ¢é du dé trang trai khoan vay ngén hang mot nam hay khong. Nhu vay, trong mot nam, sO tién mat 6 thé sé la 104.000 USD. Né cao gap hon hai lin khodn vay ngan hang 40.000 USD ctia téi . Téi cho rang diéu nay sé dam bdo khoan vay cua toi dude théng qua. Kim: Khoan hay ban dén day voi! Chung tdi cdn them mot so thong tin. Trusic hét, chi hay cho tdi bit, chi dig tinh chi phi hoat dong sé 1a bao nhiéu? Pat: Trong nam thi nhat, toi du tinh chi phi la: Tién thud eva hang 36.000 USD ign thoai v3 cde chi phi kha 14.400 USD Lyng ahin vitn 40000 USD Lai suit oa Khodn vay 6.000 USD (15% eva 40.000 USD) Ting chi phi 96.400 USD Kim: Ching ti cting phai tinh tdi khoan khdu hao trang thiét bi trong cifa hang, Nhiing thiét bi nay cé thé sw dung duoc trong vong 10 nam. Vi vay, mdi nam ching sé gidm di 10% gid tri trong téng sé 36.000 USD. Khau hao thiét bi mét nam 1a 3.600 USD. Do dé, chi phi méi nam cing tang thém 3.600 USD, ti 96.400 USD Jén thanh 100.000 USD. Nao, tiép tuc nhé, chi du nhieu? h doanh thu trong ndm nay sé 1a bao Chu dé: Tai chinh va Ké toan_17 Pat: Tdi hoan toan tin tudng doanh thu sé la 720.000 USD hodc tham chi 14 hon mat chit. Chi phi mua si céc mat hang sé ban 1a 480.000 USD, nhut vay phan chénh Ich 1a 240.000 USD, bang 33,3% téng doanh thu dif kién la 720.000 USD. Kim: Rét tuyét! Chuing ta hay cing lap mét ban bdo céo thu nhap dy kién tit nhing théng tin nay. Ching ta sé bit ddu vdi phan doanh thu, sau dé sé khdu trix phan chi phf mua cdc mat hang sé ban dé ra loi nhuan gop. Ti loi nhuan gop, ching ta sé tiép tuc khdu trv chi phi hoat dong dé biét duge Ii nhuan trudc thug. Cudi cing, chting ta khdu tri thué thu nhp dé cé duge "phdn quan trong nhat" - 1ai rong. Day la ban bio céo thu nhap dy kign xuat hign trén man hinh vi tinh cia toi: Nutrivite Bo cao két qué kink doar dy kién trong nom

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