ch4. lẬp kẾ hoẠch ti chᅪnh
TRANSCRIPT
-
7/26/2019 CH4. LP K HOCH T I CH NH
1/57
LP K HOCH TI CHNHDI HN
CHNG 4
-
7/26/2019 CH4. LP K HOCH T I CH NH
2/57
NHNG NI DUNG CHNH
-
7/26/2019 CH4. LP K HOCH T I CH NH
3/57
Lp k hoch ti chnh l g!
-
7/26/2019 CH4. LP K HOCH T I CH NH
4/57
t vn
Lp k hoh t!" h#nh $!" hn% &'t ph()n*t"+n , t( $-. mt cch h thng v t()n* /0"v! $1 o2n 2 vn 3 th, 5. 607
8h"t /p nh9n* n*-.:n t; h< o ho =1th0. >" v! t?n* t6(@n* t6on* &'t An* t.B *"pt62nh ( tEnh t6n* k"+t F-+ t!" h#nh v! ph2=n t6on* t()n* /0"7
Lp k hoh 8C -' An* t. ph" =-. n*hv 2 &J t":-7 8K /+ t?n* t6(@n* /! &'t &Jt":- F-0n t6n*7
-
7/26/2019 CH4. LP K HOCH T I CH NH
5/57
Ch#nh =2h t!" h#nh M0 An* t.
L! t"n , . $1n* k hoh t!" h#nh C2 .- tO ) n 0o *P&%Q Rhon S- t( Sn th"t M0 An* t. v!o nh9n*
t!" =n &T"7Q' 5. t!" h#nh &! An* t. /10 hn = $Jn*7Q L(n* t"n &t &! An* t. ho 6Vn* Sn th"t v!
phW hp , t6 ho > An*7
Q L(n* th0nh khon v! vOn /(- 'n* Sn th"tho hot 'n* h!n* n*!.7
-
7/26/2019 CH4. LP K HOCH T I CH NH
6/57
8?n* t6(@n*% &'t &J t":- M0 F-nt6X t!" h#nh
Q 8?n* t6(@n* t1 n3 khAn* ph" /! &J t":-7Q YJ t":- M0 nh! F-n t6X t!" h#nh% tO" 0 h30 *"2
t6X thX t6(Zn* M0 vOn C[H \ 8?n* t6(@n* /! kt
F- t1 nh":n7Q 8K /+ t?n* t6(@n* ( = $Jn* ph> "n t6on*
F-2 t6Enh /p k hoh] /! An* J t"+n $Jn* ,
t#h hp 2 kh#0 nh M0 2 h#nh =2h t!" t6v! S- t( M0 &'t An* t.7Q N- o" t?n* t6(@n* /! t?n* t6(@n* M0 Y^ M0
^C[H] thE &J t":- t?n* t6(@n* v! t?n* Y^ M0
vOn C[H t6Wn* nh0-7
-
7/26/2019 CH4. LP K HOCH T I CH NH
7/57
C2 kh#0 nh M0 /p RH8C
Q_2 Xnh k` k hohQ 8>n* hp 2 -t $1 2n ta 2 )n vX th!nh&'t $1 2n /Tn] ta 3 2 Xnh t>n* &b S- t(Sn th"t c0**6d*0t"one7
Q D9 /"+- S- v!o% $(T" $n* nh9n* t> hp 2*" Xnh ho nh9n* "n =O F-0n t6n*] ta 2)n vX t6on* An* t. c$o0nh =O] thX phSn] nh- S-t!" t6fe
8Enh h-On* - nht 8Enh h-On* Enh th(Zn* 8Enh h-On* tOt nht
-
7/26/2019 CH4. LP K HOCH T I CH NH
8/57
Lp k hoh , t ( "- *Eg
Q_d& t 2 &O" t()n* t2% 2 &O" /":n h+ *"902 -t S- t( v! nh9n* /10 hn t!" t67
Q Rh0" th2 2 /10 hn% _. $1n*] phn t#h] =o=2nh nh"- kXh n kh2 nh0- &'t 2h nht
F-2n] 2nh *"2 t2 'n* M0 hn* /:n > An*]ta 3 2nh *"2 nh9n* ph()n* 2n7
Q Nhn "t 2 =1 O 3 th, 5. 60 t6on* t()n* /0"v! h!nh 'n* bn* ph37
Q io & t#nh kh th" v! nht F-2n n'" '% *;nkt nh"- &J t":- v! &J #h kh2 nh0-B "-h
-
7/26/2019 CH4. LP K HOCH T I CH NH
9/57
C"c #$ hnh
lp k hoch ti chnh
-
7/26/2019 CH4. LP K HOCH T I CH NH
10/57
Yj HNH LlmR HCH 8qI CHNH N GIrN
NHNG G"r sNH RINH 8cYC LuI [U8B 8HU [U8 Cwx CjNG 8ye
-
7/26/2019 CH4. LP K HOCH T I CH NH
11/57
D1 2o $o0nh th-
Q 86on* &A hEnh n!.] $1 2o t?n* t6(@n* $o0nhth- cth(Zn* 3 $n* ze ={ /! ) =@ 0n S-]$10 v!o 3 2 thAn* =O kh2 ( t#nh to2n7
Q Do0nh th- phJ th-' v!o t6n* th2" t6on* t()n*
/0"] khAn* h; h;n] M0 nn k"nh tB kh3 $12o h#nh 27 CSn 3 $1 2o v k"nh t v &Av! n*!nh7
Q CSn to 60 nh9n* kXh n $o0nh th- kh2 nh0-]ta 3 d& t t()n* t2 *"90 nh- S- S- t( v!nh- S- t!" t6 t" &|" &b $o0nh th- 3 th,7
-
7/26/2019 CH4. LP K HOCH T I CH NH
12/57
i2o 2o t!" h#nh $1 k"n
Q L! nh9n* &}- iC8C $Wn* , t3& t;t nh9n* =1k"+n kh2 nh0- ( $1 k"n t6on* t()n* /0"7
Q ~ &b tO" th",-] &A hEnh ={ to 60 2 2o 2o$10 t6:n $1 2o v nh9n* h< t":- F-0n t6n*]
nh( /! $o0nh th-7Q [ $Jn* $1 2o $o0nh th-] &A hEnh /p k
hoh t!" h#nh ={ ho 60 2o 2o kt F- k"nh$o0nh v! n* n O" k to2n7
-
7/26/2019 CH4. LP K HOCH T I CH NH
13/57
" h" v t!" =n
Q R hoh ={ &A t khon h" t":- vOn $1 t#nh7Q in* n O" k to2n $1 k"n% ho "t nh9n*
th0. >" t6on* t>n* t!" =n O Xnh v! vOn /(-'n* 6n* \ th1 ht /! $1 to2n vOn M0 An*
t.7Q -t h" t":- vOn t6on* 2 /nh v1 kh2
nh0- ( t>n* hp /"] khTp vT" &b t?n* t>n*th, th, h"+n t6on* k hoh $!" hn7
-
7/26/2019 CH4. LP K HOCH T I CH NH
14/57
" h" v t!" h#nh
in k hoh ={ 3 &'t phSn v 2 $!np t!" t6 Sn th"t] t6on* 3 tho /-n vh#nh =2h > tb v! h#nh =2h n7
N- $1 Xnh h-. 'n* vOn] k hoh ={ ph"d& tQ Lo" hbn* kho2n n!o Sn ( ph2t h!nh ,
h-. 'n* vOn7
Q mh()n* ph2p ph2t h!nh n!o th#h hp nht7
-
7/26/2019 CH4. LP K HOCH T I CH NH
15/57
N*-Pn t!" t6 :n n*o!" cthd p/-*e
[0- kh" 3 (T t#nh v $o0nh th- v! h" t":- Snth"t ho t!" =n] t>n* /(n* t!" =n $1 t#nh 3 th,/Tn h)n t>n* n v! ^C[H $1 t#nh7 cin* n O"k to2n khAn* n n O" n90e7
\ CSn t!" t6 &T"] ph" hn &'t "n t!" h#nhp/-*% 2 Xnh n*-Pn t!" t6 :n n*o!" , /phSn th"- hJt cho thn* $(e t6on* t!" t6] /p /"n O"7
^# $J% vOn hM =@ h9- :n n*o!"B > tbf
-
7/26/2019 CH4. LP K HOCH T I CH NH
16/57
Nh9n* *" Xnh k"nh t
R hoh ={ ph" t6Enh S. 6 6!n* 2 vn M0 &A" t6(Zn* k"nh t tPn t" t6on* k` khoh7
G" Xnh k"nh t F-0n t6n* nht% &b /"=-t v! th- =-t M0 An* t.7
-
7/26/2019 CH4. LP K HOCH T I CH NH
17/57
L-.+n tp% in* 47
Cho 2 iC8C $n* )n *"n *Sn . nhtM0 An* t. CC nh( =0-%
N- khAn* h th#h *E th:&] & Xnh%Q 8t 2 "n - *;n t61 t"p vT" $o0nh th-7Q C2 &O" F-0n h+ h"+n t" - /! tO" (-7
C%N& T' CC ( C)C *)O C)O TI CHNH
*"o c"o kt +,- KD *-ng c.n /0i k to"n
Do0nh th- 8!" =n% N%
Ch" ph# ^On C[H%
8h- nhp 6n* 8>n*% 8>n*%
-
7/26/2019 CH4. LP K HOCH T I CH NH
18/57
G" Xnh% $o0nh th- t?n* z] ta /:n \ h" ph# n* t?n* z] /:n 7
8?n* tt 2 khon th:& z , 3 n*CR87
*"o c"o kt +,- kinh 1o2nh 13 tnhDo0nh th-
Ch" ph#
8h- nhp 6n* 4
*-ng c.n /0i k to"n 13 tnh
8!" =n ce N ce
^On C[H ce
8>n* ce 8>n* ce
-
7/26/2019 CH4. LP K HOCH T I CH NH
19/57
[o khTp h0" 2o 2o
Nhn t% th- nhp 6n* /! 4 &! vOn hM=@ h9- h< t?n* th:& gQ ^E An* t. t6 > tb c> tb /! "n p/-* eQ N- khAn* t6 > tb] th- nhp *"9 /" t?n* th:& /!
4] ^C[H t6@ th!nh% 4 47\ ph" t6 Tt n , *"9 n O" 7
Q N ^C[H t>n* t!" =n
\ N &T" 4 \ N 0n S- /! ] =O n ( th0nh to2n ={
/!% 4
-
7/26/2019 CH4. LP K HOCH T I CH NH
20/57
L10 hn thb % khAn* t6 > tb
*-ng c.n /0i k to"n 13 tnh
8!" =n c e N c4e
^On C[H 4 c 4e
8>n* ce 8>n* ce
-
7/26/2019 CH4. LP K HOCH T I CH NH
21/57
8()n* t2
^# $J ho th. t()n* t2 *"90 t?n* t6(@n*$o0nh th- v! h#nh =2h t!" h#nh%Q Rh" D8 \ t>n* t!" =n n* t?n* , h| t6
cS- t( th:& v!o t!" =n O Xnh v! NCe7
Q ^E t!" =n t?n* \ 8>n* cn vOn C[He 7Q N v! vOn C[H th0. >" nh( th n!o /! phJ
th-' v!o h#nh =2h t!" t6 v! h#nh =2h >
tb M0 An* t.7 8?n* t6(@n* t!" =n " h"An* t. ph" F-.t Xnh t!" t6 Vn* 2h n!o7
-
7/26/2019 CH4. LP K HOCH T I CH NH
22/57
CAn* t. 3 th, /10 hnQ 86 > tb] *"9 n*-.:n ) - vOn hoQ RhAn* t6 > tb] th0. >" ) - vOn c4e7
86on* v# $J t6:n] An* t. khAn* Sn tT" F-ta :n n*o!"B "- n!. #t kh" 5. 607
-
7/26/2019 CH4. LP K HOCH T I CH NH
23/57
mh()n* ph2p
Phn trm ca doanh thu
86on* &A hEnh t6:n .% tt c cc khonmc u tng vi cng t! " vi doanh thu7
mhSn t6?& M0 $o0nh th- /! ph":n n &@6'n* M0 &A hEnh t6:n .7
Rh2% t(@n* ) nQ Ch"0 2 t!" khon M0 2o 2o th- nhp v!
n* n O" k to2n th!nh h0" nh3&% &'t nh3&th0. >" thdo $o0nh th-B nh3& n /" thE khAn*7
Q ^T" &'t &b D8 $1 2o] t#nh ( &b t!" t6
Sn th"t , h| t6 &b $o0nh th- 37
-
7/26/2019 CH4. LP K HOCH T I CH NH
24/57
^# $J
i2o 2o kt F- k"nh $o0nh *Sn . nhtM0 7C
*"o c"o kt +,- kinh 1o2nh 4 C$ng t5 67CDo0nh th-
Ch" ph#
8h- nhp hX- th-
8h- c4ze 8h- nhp 6n*
C> tb 44
8h- nhp *"9 /" t?n* th:&
-
7/26/2019 CH4. LP K HOCH T I CH NH
25/57
D1 2o n?& tT" D8 t?n* z \ 7 G" Xnh h" ph# v}n z $o0nh th-
\ ":n /" nh-n cth- nhp 6n*D8e n*
khAn* th0. >"] ]zc e7
-
7/26/2019 CH4. LP K HOCH T I CH NH
26/57
*"o c"o kt +,- kinh 1o2nh 13 tnhDo0nh th- cD1 2oe
Ch" ph# cz $o0nh th-e
8h- nhp hX- th-
8h- c4ze
8h- nhp 6n*
8K =-t /" nh-nD8 ]zckhAn* th0. >"e
-
7/26/2019 CH4. LP K HOCH T I CH NH
27/57
D1 2o tK /+ t6 > tb v! tK /+ t2" S- t(%Q 8W. th-' v!o 0n "- h!nh M0 An* t.Q G" Xnh *"9 n*-.:n nh( n?& t6(T% C> tbth-
nhp 6n* 44 ]z \ tK /+ th- nhp
*"9 /"] h0. tK /+ t2" S- t( ]z D1 2o > tb t6 ho > An*%
D1 2o > =-n* th- nhp *"9 /"
-
7/26/2019 CH4. LP K HOCH T I CH NH
28/57
in* n O" k to2n c*Sn . nhte
TI 89N N: ; ; H?@ z M0
D8 z M0
D8
Ti sn ngn hn N ngn hn
8"n &t z Rhon ph" t6 z
Rhon ph" th- 44 44 N n*n h!n* n0 8Pn kho 8>n* 4 n0
8>n* N di hn n0
Ti sn c nh ^On hM =@ h9-
Y2. &3] 8i6n* C> ph"- ph> thAn* thn* $( vOn n0
8h- nhp *"9 /" n0
8>n* n0
8>n* t!" =n z 8>n* n v! C[H n0
-
7/26/2019 CH4. LP K HOCH T I CH NH
29/57
C2 *" Xnh
Q G" Xnh &'t =O khon &J th0. >" t61 t"pthdo $o0nh th-] ( t#nh th!nh z M0 D8] gi#nh t! " n$% kh&ng 'it6on* n?& tT"7
Q Y't =O khon &J kh2 khAn* th0. >" thdo D8]
n07Q 8>n* t!" =n$o0nh th- h+ =O th& $Jn* vOn
z% &-On $o0nh th- t?n* ] t>n* t!" =nph" t?n* th:& 7
-
7/26/2019 CH4. LP K HOCH T I CH NH
30/57
Q i:n n% *" Xnh h< 3 khon ph" t6 nh! -n*p /! th0. >" thdo $o0nh th-7 cL $oge
Q Nh9n* khon n kh2 v! vOn C[H khAn* t1'n* th0. >" thdo $o0nh th- &! phJ th-' v!o
h!nh 'n* F-n t6X7Q 8h- nhp *"9 /" th0. >" thdo $o0nh th-] nh(n*
tK /+ 0o nh":- /! tW. th-' v!o $1 t#nh v th-nhp 6n* v! > tb7
Q \ t0 3 th, t#nh n* CR8 $1 t#nh7
-
7/26/2019 CH4. LP K HOCH T I CH NH
31/57
_. $1n* n* CR8 $1 t#nh
\ (T t#nh 2 =O /"+-7 ^# $J%Q 8!" =n O Xnh 6n* Vn* z M0 D8B vT" D8
$1 t#nh /! ]
8[C 6n* ] ] t?n* 47
Ch % t!" =n ( $1 t#nh t?n* th:& ]t6on* kh"] khAn* 3 t!" t6 > =-n*] n v!^C[H ={ h< t?n* 7Q mhSn n /" c e /! vOn Sn
h-. 'n* :n n*o!" N
O
-
7/26/2019 CH4. LP K HOCH T I CH NH
32/57
in* n O" k to2n $1 t#nh cn eTI 89N N: ; ; H?@
N?&
n0.
8h0. >"
=o n?&t6(T
N?& n0.
ce
8h0. >"
=o n?&t6(T
Ti sn ngn hn N ngn hn
8"n &t 4 Rhon ph" t6
Rhon ph" th- N ph" t6 NH
8Pn kho 8>n* 4
8>n* N di hn
Ti sn c nh Vn ch s hu
Y2. &3] 8i
6n*
4 C> ph"- ph> thAn*
thn* $( vOn
8h- nhp *"9 /"
8>n*
8>n* t!" =n 8>n* n v! C[H
8!" t6 :n n*o!" Sn
th"t
-
7/26/2019 CH4. LP K HOCH T I CH NH
33/57
Nh9n* *" Xnh
Q G" Xnh An* t. F-.t Xnh v0. to!n ' ] v!ph" /10 hn &'t phSn v0. n*;n hn v! &'tphSn /! $!" hn7
Q 8[ n*;n hn t?n* t6on* kh" n n*;n hn
h< t?n* \ 3 th, v0. n*;n hn $(T"$n* v0. n*n h!n*7 NC *"9 n*-.:n7Q Nh- S- t!" t6 n /"] 4 (
*"" F-.t Vn* n $!" hn7
-
7/26/2019 CH4. LP K HOCH T I CH NH
34/57
Nh9n* /10 hn M0 CAn* t. y
O
-
7/26/2019 CH4. LP K HOCH T I CH NH
35/57
in* n O" k to2n $1 t#nh cho!n h"=o n?&t6(T
N?&n0. 8h0. >"=o n?&t6(T
T.sn ngn hn N ngn hn
8"n &t 4 Rhon ph" t6
Rhon ph" th- N ph" t6 NH 8Pn kho 8>n*
8>n* N di hn 4 4
Ti sn c nh Vn ch s hu
Y2. &3] 8i6n*
4 C> ph"- ph> thAn* thn* $( vOn
8h- nhp *"9 /"
8>n*
8>n* t!" =n 8>n* n v! C[H
-
7/26/2019 CH4. LP K HOCH T I CH NH
36/57
RXh n thb h0"
Q 86on* nh"- t6(Zn* hp] *" Xnh t!" =n /! &'ttK /+ z O Xnh M0 D8 /! khAn* phW hp7
Q N- t k` =1 t?n* th:& n!o t6on* $o0nh th-- $}n tT" =1 *"0 t?n* t!" =n O Xnh \ 3
n*h0 /! An* =-t 0n* ( = $Jn* tT"z7Q G" Xnh Ct. y 0n* hot 'n* z An* =-t7Q D8 h"+n t" ] D8 ht An* =-t7
D8 ht An* =-t ] 4\ D8 3 th, t?n* ta /:n &b 4] v(t
F-2 &b n!. &T" Sn th:& t!" =n O Xnh7
-
7/26/2019 CH4. LP K HOCH T I CH NH
37/57
8!" t6 :n n*o!" v! t?n* t6(@n*
Q N- 2 .- tO kh2 khAn* th0. >"] tK /+ t?n*t6(@n* cD8 ho 8[e !n* 0o] nh- S- t!" t6:n n*o!" !n* 0o7
Q ~ phSn t6:n] t0 o" tK /+ t?n* t6(@n* /! ho t6(T
\ 2 Xnh /(n* t!" t6 :n n*o!" Sn th"t7Q i. *"Z] o" h#nh =2h t!" t6 /! ho t6(T \
2 Xnh &O" F-0n h+ *"90 h#nh =2h t!" t6 3v! n?n* /1 M0 An* t. t!" t6 nh9n* khon S-t( &T"] nhZ 3 3 th, t?n* t6(@n*7
Q _d& v# $J 47 ct67 e
-
7/26/2019 CH4. LP K HOCH T I CH NH
38/57
8!" t6 ta :n n*o!" v! t?n* t6(@n*
Q N v! t?n* t6(@n* 3 &O" F-0n h+ 6 6!n*7Q ~ phSn t6(T] t0 o" tK /+ t?n* t6(@n* /! ho
t6(T] t0 ph" 2 Xnh /(n* N Sn th"t ,h| t6 &b t?n* t6(@n* 37
Q i. *"Z o" h#nh =2h t!" h#nh M0 An* t. /!ho t6(T] t0 d& t &O" F-0n h+ *"90 h#nh=2h t!" h#nh v! n?n* /1 M0 An* t. , t!" t6S- t( &T"] $o 3 h| t6 t?n* t6(@n*7
-
7/26/2019 CH4. LP K HOCH T I CH NH
39/57
^# $J% CAn* t. Ho&0n
Q C2 iC8C ho $(T" $n* )n *"n% n n*;nhn *'p vT" $!" hnB 2 khon h" ph# *'p /"7
Q G" Xnh% khAn* khon &J n n*;n hn n!ot?n* thdo $o0nh th-B CAn* t. khAn* &-On 2n
> ph"- &T"] \ t!" t6 :n n*o!" ={ ph" " v0.7Q H+ =O n^C[H 0n S- ]7Q D1 2o $o0nh th- n?& tT" t?n* z] /:n ]
t?n* \ 2 iC8C $1 t#nh cn* 47e7
-
7/26/2019 CH4. LP K HOCH T I CH NH
40/57
*"o c"o kt +,- kinh 1o2nh
Do0nh th-Ch" ph#8h- nhp hX- th-8h- c4ze8h- nhp 6n* C> tb
i> =-n* th- nhp *"9 /"
44
4 4
*-ng c.n /0i k to"n
Ti A-n NB 0n ch AE hF,
z $o0nh th- z $o0nh th-
8[ /(- 'n* 4z 8>n* n n0
8[ O Xnh6n*
z ^On C[H n0
8>n* 8[ z 8>n* n v!^C[H
n0
CAn* t. Ho&0n
i2o 2o t!" h#nh $1 t#nh CAn* t. Ho&0n
-
7/26/2019 CH4. LP K HOCH T I CH NH
41/57
*"o c"o kt +,- kinh 1o2nh 13 tnh
Do0nh th-
Ch" ph#8h- nhp hX- th-8h- c4ze8h- nhp 6n* C> tb cp ]e i> =-n* th- nhp *"9 /"
]4]
4 4]
]
*-ng c.n /0i k to"n 13 tnh
Ti A-n NB 0n ch AE hF,
z $o0nh th- z $o0nh th-
8[ /(- 'n* 4 4z 8>n* n n0
8[ O Xnh6n*
z ^On C[H ] n0
8>n* 8[ ce
z 8>n* n v!^C[H
] n0
N 4]
i2o 2o t!" h#nh $1 t#nh CAn* t. Ho&0n
-
7/26/2019 CH4. LP K HOCH T I CH NH
42/57
Ct. Sn &-0 t!" =n &T" c*" Xnh An* =-t =$Jn* hte7 8h- nhp *"9 /" $1 t#nh /! ]\ N ] 4]7
^E khAn* ph2t h!nh th:& > ph"- n:n to!n ' nh- S-4] ={ ( 2p bn* Vn* v0. n7 8>n* n &T" 4] ] ^On C[H &T" ] ] H+ =O nvOn C[H ]] ] c*"& nhe
~ q
-
7/26/2019 CH4. LP K HOCH T I CH NH
43/57
8NG 8~NG ^q N D 8NHCjNG 8y HYxN
TGng DT
13 tnh
Nh, c, tGng
th# ti A-n
*J A,ng th,
nhp giF li
Nh, c, ti tB
n ngoiMN
NB;C8H
13 kin
z 44] 44] ]
4] ] ]
4]4 ] ]4 ] 4]4 ]
] 4] ]
] ] ]
Rho =2t vT" 2 tK /+ t?n* t6(@n* kh2 nh0-7G" Xnh% F- Sn th:& ={ " v0.B F- thn* $( ={ ($Wn* , t6 Tt n78?n* t6on* t!" =n Sn th"t tK /+ t?n* t6(@n* *
i> =-n* th- nhp *"9 /" 44 c *e
-
7/26/2019 CH4. LP K HOCH T I CH NH
44/57
Nhn tQ CAn* t. tha0 h0. th"- t"n &t phJ th-' v!o t?n*
t6(@n* c*e7Q 8" nh9n* &b * t()n* O" thp% 3 thn* $(]
nvOn C[H *"&B * z t6@ /:n% th"- hJt F-7Q * z \ nvOn C[H ]Q Nh- S- t!" =n &T" t?n* nh0nh h)n nh"- =o vT"
phSn t?n* th:& th- nhp *"9 /"] t!" t6 n'" ' Vn*
th- nhp *"9 /" nh0nh h3n* "n &t7() mi "i*n h tr+c ti,- gi.a tng tr/0ng v$ t$i tr12*n ngo$i3
8?n* t6(@n* v! nh- S- t!" t6 t()n* bn* M0 CAn*
-
7/26/2019 CH4. LP K HOCH T I CH NH
45/57
8?n* t6(@n* v! nh- S- t!" t6 t()n* bn* M0 CAn*t. Ho&0n
44
N
8?n* t6on* nh-S- t!" =n &T"
i> =-n* th- nhp*"9 /" $1 t#nh
N
8?n* t6(@n* $o0nh th- $1 t#nh cze
Nh-
S-
t!"=Gn
v!
th
-
nhp
*"9/
"
8K /+ ? @ '" '
-
7/26/2019 CH4. LP K HOCH T I CH NH
46/57
8K /+ t?n* t6(@n* n'" '
Q Rh2" n"+&% /! tK /+ t?n* t6(@n* tO" 0 3 th, t( &! khAn* Sn tT" t!" t6 :n n*o!" th-'t k` /o" n!o7
QP thX% t" *"0o ",& M0 h0" (Zn*] &b t?n* t!"
=n Sn th"t n* Vn* phSn > =-n* th- nhp*"9 /"B N 7
%65,9)3/2(132,01
)3/2(132,01
=
=
=
bROA
bROA8K /+ t?n*
t6(@n* n'" t"
8K /+ t? t @ 9
-
7/26/2019 CH4. LP K HOCH T I CH NH
47/57
8K /+ t?n* t6(@n* n v9n*
Q N- An* t. &-On t?n* t6(@n* nh0nh h)n &b]zn?&] thE ph" 3 t!" t6 :n n*o!"7
Q 8K /+ t?n* t6(@n* n v9n*% /! tK /+ t?n* t6(@n*tO" 0 &! An* t. 3 th, t ( &! kh&ng cn
t$i tr1 vn (45 2*n ngo$i6 7ng th8i du% tr9 h: n1;vn (45 khAn* th0. >" ckhAn* /!& t?n*n 5. t!" h#nhe7
-
7/26/2019 CH4. LP K HOCH T I CH NH
48/57
CAn* t. th(Zn* t62nh ph2t h!nh th:& vOnhM =@ h9-] vE%Q Ch" ph# 0oQ C> An* h"+n h9- khAn* &-On 3 th:& n*(Z"
Wn* h"0 = /" nh-n7Q Y-On $-. t6E tK /+ nvOn C[H tO" (-7
%36,21)3/2(264,01
)3/2(264,0
1
=
=
=bROE
bROE8K /+ t?n* t6(@n*n v9n*
-
7/26/2019 CH4. LP K HOCH T I CH NH
49/57
G" = CAn* t. Ho&0n t?n* t6(@n* n*vT" tK /+ t?n* t6(@n* n v9n* ]z7Q 8" &b t?n* t6(@n* n!.] $o0nh th- t?n* ta
/:n ]7
Q ^E th- nhp *"9 /" > =-n* /! ]4 n:n vOn hM=@ h9- ={ t?n* ta /:n ]47
Q N /! ]47 N- An* t. " v0. =O t"n n!. thE
t>n* n ={ /! ]4B h+ =O nvOn C[H ={ v}n/! ]7
^# $J 8?n* t6(@n* n v9n*
-
7/26/2019 CH4. LP K HOCH T I CH NH
50/57
^# $J 7 8?n* t6(@n* n v9n*i2o 2o th- nhp $1 k"n CAn* t. Ho&0n
Do0nh th- c$1 k"ne ]
Ch" ph# cz M0 $o0nh th-e 4]48h- nhp hX- th- ]4
8h- c4ze 4]
8h- nhp 6n* ]
C> tb ] i> =-n* th- nhp *"9 /" ]4
*-ng c.n /0i k to"n 13 kin
Ti A-n NB 0n ch AE hF,
z $o0nh th- z $o0nh th-8[ /(- 'n* 4] 4z 8>n* n n0
8[ C 6n* 4] ^On C[H ]4 n0
8>n* 8[ ] z N C[H ]4 n0
N ]4
C2 tO t X h t? t @
-
7/26/2019 CH4. LP K HOCH T I CH NH
51/57
C2 .- tO F-.t Xnh t?n* t6(@n*
Q 3 v0" t6 n>" t O" vT" * n v9n*7 it k`.- tO n!o t2 'n* tT" thE n* t2 'n*tT" t?n* t6(@n*7
Q ^T" On *"2 t6X 2 Xnh M0 2 .- tO t2 'n*
tT" ] h< 3 th, t ( &'t tK /+ t?n*t6(@n* 2 Xnh% * 7Q N3" 2h kh2% n- An* t. khAn* &-On 2n
th:& > ph"-] v! tK =-t /" nh-n 6n*] h#nh
=2h > tb] h#nh =2h t!" h#nh v! vn* F-0.t>n* t!" =n M0 An* t. /! O Xnh] thE h< 3 th,3 &'t tK /+ t?n* t6(@n*7
-
7/26/2019 CH4. LP K HOCH T I CH NH
52/57
iINLI NHUlN
_ ^NG Uxy 8NG8qI [rN
_ [ NHN ^N CHw[~ HU
Ym t?n*] t?n*kh n?n* to 60n*-Pn F- n'" '\ t?n* t6(@n*
n v9n*
G"& p \8?n* ]t?n* ^C[H n'" '\ t?n* t6(@n*n v9n*7
8?n* n^C[H]\t?n* t!" t6 n \t?n* tK /+ t?n*t6(@n* n v9n*
G"& nh- S- t?n*th:& t!" =n kh"$o0nh th- t?n* \t?n* tK /+ t?n* t6(@n*
n v9n*7
CC yU 8 Uy8 sNH 8NG 8~NG
8# h 9
-
7/26/2019 CH4. LP K HOCH T I CH NH
53/57
8#nh * n v9n*
Q L" #h hM .- M0 /p k hoh t!" h#nh /! ,& o t#nh nht F-2n :n t6on* M0 2 &Jt":- M0 An* t.] v! tK /+ t?n* t6(@n* n v9n*phn 2nh ( .- tO n!.7
Q CAn* thb t#nh t6:n . /! h#nh 2 n-t>n* vOn C[H /. thdo n* CR8 -O" k`7 N-/! S- k`] Sn &'t An* thb )n *"n h)n c* e7
Q C3 th, $Wn* Enh F-n vOn C[H S- k`] -O" k`]vT" &'t An* thb kh2 n907
-
7/26/2019 CH4. LP K HOCH T I CH NH
54/57
^# $J% *" = An* t. 3 th- nhp 6n* ] ]7 8!" =n S- k` /! B n^C[H ]] vOn C[H S- k` /! 7
N- = $Jn* =O /"+- S- k` zB
* ] ] z
^On C[H -O" k` /! ] ]4zB
* ] ]4c Q ] ]4e z
^# $
-
7/26/2019 CH4. LP K HOCH T I CH NH
55/57
^# $J%
(t% 4 c) h : n1;6?6 P@ = AB6 - = C>B6 h :
thDm dng vn = E3 F! " tng tr/0ng 2n v.ng "$ 2aonhi*uG
] ] 4]zB Q ]4 ]B
* n v9n* ]4 c7e Q ]4c]e ]z7
N- Ct. &-On t tK /+ t?n* t6(@n* n v9n* z] thE mY={ ph" t?n*%
] mYc]ec]e Q ]4c]e \ mY ]] ]z , k hoh th!nh An*] mY ph" t?n* &nh] ta z /:n
z7 "- n!. 3 th, khAn* kh th"7
L-.+n tp
-
7/26/2019 CH4. LP K HOCH T I CH NH
56/57
L-.+n tpi2o 2o th- nhp
Do0nh th- 4
Ch" ph# 8h- nhp hX- th-
8h- c4ze ]
8h- nhp 6n* 4]
C> tb ] i> =-n* th- nhp *"9 /" 4]
*-ng c.n /0i k to"n
Ti A-n NB 0n ch AE hF,
N n*;n hn 8[ /(- 'n* ] N $!" hn
8[ C 6n* ^On C[H
8>n* 8[ N C[H
-
7/26/2019 CH4. LP K HOCH T I CH NH
57/57
8#nh N n- $o0nh th- ( $1 2o ={t?n* z7 G" Xnh An* t. hot 'n* htAn* =-t v! h+ =O t6 > tb khAn* th0. >"7
D10 v!o thAn* t"n t6:n] N /! 0o nh":-n- An* =-t = $Jn* t!" =n O Xnh 6n*/! zg zg
N- khAn* = $Jn* t!" t6 :n n*o!"] An*t. 3 th, $-. t6E &b t?n* t6(@n* 0o nh":-g8K /+ t?n* t6(@n* n v9n* /! 0o nh":-g