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tai chinh tien te

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Cau 20: tai chinh doanh nghiep( khai niem , nguyen tac, quan he).quan ly tai san co dinh o doanh nghiep

A: tai chinh doanh nhiep

1. chuc nag cua dn trong nen KTTT:

trong nen kttt cac doanh nghiep phai tu dat cau hoi cho minh sx cai j ? sxntn? Va sx cho ai ? de tar loi cau hoi do de tra loi cau hoi do FN phai hoan toan tu chu , suy doan tu do qdinh huongkdoanh hop ly . tren co so do tien hanh phan pgoi TC 1 cach hop ly de dat hieu qua cao nhat

- khai niem TCDN: la he thong cac luong dich chuyen ve gia tri , cac luong van dong va chuyen hoa cac nguon TC de tao lap va su dung nguon tien nham phuc vu muc tieu kinh doanh nam trong khuon kho phap luat

Ve phia nha nuoc co cac ho tro cho doanh nghiep nhung ko truc tiep ma thong qua hinh thuc gian tiep dua tren nhung cong cu cua minh : chinh sach ve thue, cs tai tro , cs mua sap de lam phuog tien

2. nguyen tac to chudc TCDN

- ton trong phap luat

- hach toan kinh doanh

- lay chu tin lam dau

- hoat dongluon an toan , phong ngua duoc rui ro

3. quan he TCDn

- thuc chat la su dich chuyen ve luong tien giau doanh nghiep va cac doi tac

- DN va NN : thue

- DN va cac to chuc trung gian : vay tien , dong bao hiem...

- DN ve ho gia dinh : tra luong , mua ban

- DN va DN : mua ban hang

- DN va cac to chuc kinh te

B: quan ly tai san co dinh cua doanh nghiep

1. von co dinh :

- khai niem : la luong von ung ra ban dau de dau tu TSCD de phuc vu qua trinh SCKD cua DN

- TSCD co thoi gian phuc vu dai tren 1 nam , gia tri phuc vu phu thuoc vao tung quoc gia va tung vung

- Dac diem: tham gia vao nhieu qua trinh sx, trong qua trinh hoat dong bi hao mon nhung van giu nguyen hinht hai ban dau

- Trong qua trinh sc nguoi ta tinh khau hao TSCD. Tinh chat la dua gia tri cua TSCD vao gtri sp trong suot thoi gian hoat dong cua no

2. quan ly tscd o dn

 co cau cua tscd

 TSCD vo hinh :

 Dac diem:

• mang tinh chat dac biet, kho xac dinh hinh thai vat chatrat truu tuong nhung anh huong truc tiep SXKD trong 1 thoi gian dai

• kho xac dinh ve gia tri

• chi co loi ich khi no tao ra loi the thuong mai

 Gom: chi phi thanh lap, chi phi khao sat thiet ke, uy tin va loi the thuog mai , quyen so huu cong nghiep va so huu tri tue dac quyen khai thac kinh doanh

 Cac bien phap quan ly va phat trien tai vo hinh :

• Neu 1 cong ty da co qua trinh phat trien vung chac thi can tang cuong cung co su tin tuong cua ban hang , khach hang dua ngay vao qua trinh phat trien do

• Chu y bao ve cac quyen so huu cong nghiep va sh tri tie( dong bao hiem nhan hieu )

• Hach toan chinh xac cac chi phi ngay tu khi bat dau thanh lap doanh nghiep

 TSCD huu hinh : tai sn co the luogn hao duoc , gom 4 nhom :

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