Chuong6-KTQT-Hoanvonvadinhgia

Chuong6-KTQT-Hoanvonvadinhgia - Chuyen e ANH GIA HOAN VON...

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12/19/11 by Nguyen Bao Linh 1 ÑAÙNH GIAÙ HOAØN VOÁN VAØ ÑÒNH GIAÙ SAÛN PHAÅM Chuyeân ñeà
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12/19/11 by Nguyen Bao Linh 2
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12/19/11 by Nguyen Bao Linh 3 Caùc höôùng toå chöùc quaûn lyù Ø Caùc doanh nghieäp coù theå toå chöùc theo hai höôùng Taäp trung (Centralization): quyeàn haønh seõ ñöôïc thaâu toùm bôûi moät hoaëc moät nhoùm caùc nhaø quaûn lyù caáp cao. Phaân quyeàn (Decentralization): Quyeàn haïn vaø traùch nhieäm seõ ñöôïc phaân chia cho nhieàu
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12/19/11 by Nguyen Bao Linh 4 Lôïi ích cuûa söï phaân quyeàn Ø Giaûm aùp löïc coâng vieäc cho caùc nhaø quaûn lyù caáp cao ñeå hoï taäp trung vaøo caùc keá hoaïch daøi haïn vaø phoái hôïp keát quaû cuûa caùc boä phaän Ø Naâng cao kyõ naêng quaûn lyù cuûa caùc nhaø quaûn lyù caáp döôùi vaø taïo cô hoäi thaêng tieán Ø Laøm taêng söï haøi loøng cuûa caùc nhaø quaûn lyù caáp döôùi nhôø ñoù laøm taêng noã löïc hoaït ñoäng Ø Caùc quyeát ñònh seõ chính xaùc hôn neáu ñöôïc ñöa ra ôû caáp phaùt sinh vaán ñeà, do ñoù phuø hôïp hôn ñoái vôùi caùc nhaø quaûn lyù caáp döôùi
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12/19/11 by Nguyen Bao Linh 5 Caùc trung taâm traùch nhieäm (Responsibility Centers) Ø Trung taâm traùch nhieäm laø moïi phaïm vi trong moät toå chöùc quyeát ñònh vaø kieåm soaùt veà chi phí, lôïi nhuaän vaø voán ñaàu tö. Ø Trung taâm chi phí (Cost center) vaø trung taâm doanh thu (Revenue center): Laø caáp quaûn lyù chæ coù theå kieåm soaùt söï phaùt sinh chi phí hoaëc doanh thu. Ø Trung taâm lôïi nhuaän (Profit center): Caáp quaûn lyù coù theå kieåm soaùt ñöôïc caû doanh thu, chi phí vaø taát nhieân caû lôïi nhuaän. Ø Trung taâm ñaàu tö (Investment center):Caáp quaûn lyù coù theå kieåm
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12/19/11 by Nguyen Bao Linh 6 Toång coâng ty Coâng ty A Coâng ty B Coâng ty C Phaân xöôûng X Phaân xöôûng Y Cöõa haøng Z
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12/19/11 by Nguyen Bao Linh 7 Caùc tieâu thöùc duøng ñeå ñaùnh giaù caùc trung taâm Ø Trung taâm chi phí: Ñònh möùc chi phí, caùc bieán ñoäng (variance) giöõa chi phí thöïc teá vaø ñònh möùc. Ø Trung taâm lôïi nhuaän: Toång doanh thu, toång chi phí, toång lôïi nhuaän, tæ leä laõi treân doanh thu. Ø Trung taâm ñaàu tö: Khaû naêng taïo ra laõi treân voán ñaàu tö nhö tæ leä hoaøn voán ñaàu tö (ROI) hay thu nhaäp coøn laïi (RI).
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12/19/11 by Nguyen Bao Linh 8 Tæ leä hoaøn voán ñaàu tö (Return On Investment) Tieàn Voán chuû sôû höõu TSCÑ, CKhoaùn Taøi saûn khaùc Nôï Haøng hoaù TP Phaûi thu
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12/19/11 by Nguyen Bao Linh 9 Ø Höôùng thöù nhaát: taêng tæ leä laõi treân doanh thu Ø Höôùng thöù hai: taêng soá voøng quay voán Tæ leä hoaøn voán ñaàu tö (Return On Investment) ROS = Doanh thu Lôïi nhuaän 100% Turnover = Voán hoaït ñoäng bq Doanh thu
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Caùc bieän phaùp chuû yeáu Bieän phaùp ROS
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This note was uploaded on 12/19/2011 for the course ECON 101 taught by Professor Ph.d during the Spring '11 term at Baker MI.

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Chuong6-KTQT-Hoanvonvadinhgia - Chuyen e ANH GIA HOAN VON...

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