Bài giảng Kinh tế đất - Trần Văn Nguyện

Nội dung text: Bài giảng Kinh tế đất - Trần Văn Nguyện

1. ĈҤ,+Ӑ&+8ӂ 75ѬӠ1*ĈҤ,+Ӑ&1é1*/ặ0 E D %ơ,*,Ҧ1* .,1+7ӂĈҨ7 %LrQVRҥQ 1. 7KV*9&7UҫQ9ăQ1JX\ӋQ 2. .V7UҫQ7UӑQJ7ҩQ 1ăP
2. 3+ặ1%Ә&+ѬѪ1*75ẻ1+ &+̀˾1* 1: ĈҤ, &ѬѪ1* 9ӄ KINH 7ӂ 7ơ, 1*8<ầ1 ĈҨ7 &+̀˾1* 2: &Ѫ 6Ӣ KHOA +Ӑ& 1*+,ầ1 &Ӭ8 KINH 7ӂ ĈҨ7 &+̀˾1* 3: 3+ѬѪ1* 3+ẩ3 3+ặ1 7ậ&+ KINH 7ӂ ĈҨ7 &+̀˾1* 4: Ĉẩ1+ *,ẩ +,ӊ8 48Ҧ 6Ӱ 'Ө1* ĈҨ7 &+̀˾1* 5: 7+ӎ 75ѬӠ1* 1+ơ ĈҨ7 9ơ &é1* 7ẩ& Ĉӄ1 %ễ *,Ҧ, 3+ẽ1* 0Һ7 %Ҵ1*
3. &+ѬѪ1* ĈҤ,&ѬѪ1*9ӄ.,1+7ӂ 7ơ,1*8<ầ1ĈҨ7 1.1. .+ẩ,1,ӊ09ơ3+ặ1/2Ҥ,7ơ,1*8<ầ1 1.2. VAI 75ẹ &Ӫ$ ĈҨ7 Ĉ$, TRONG 6Ҧ1 ;8Ҩ7 9Ұ7 &+Ҩ7 9ơ 3+ẩ7 75,ӆ1 KINH 7ӂ - ;ư +Ӝ, &ẩ&9Ҩ1Ĉӄ&+ậ1+ 1.3. ĈҺ& Ĉ,ӆ0 ĈҨ7 Ĉ$, 9ơ ộ 1*+Ƭ$ KINH 7ӂ 6Ӵ&Ҫ17+,ӂ7&Ӫ$.+2$+Ӑ&.,1+7ӂ 7ơ,1*8<ầ1ĈҨ7.
4. 1.1. .+ẩ,1,ӊ09ơ3+ặ1/2Ҥ,7ơ,1*8<ầ1 7jL QJX\rQ Oj FiF GҥQJ YұW FKҩW ÿѭӧF WҥR WKjQK trong VXӕW TXi WUuQK KuQK WKjQK Yj SKiW WULӇQ FӫD Wӵ QKLrQ FXӝF VӕQJ sinh YұW Yj con QJѭӡL. NguӗQ tjL nguyrQ cung FҩS QJX\rQ QKLrQ YұW .KiLQLӋP ) OLӋX Kӛ WUӧ Yj SKөF Yө cho FiF nhu FҫX SKiW WULӇQ kinh WӃ - [m KӝL FӫD con QJѭӡL. %ҧQÿӗWjLQJX\rQNKRiQJVҧQ WӍQK4XҧQJ7Uӏ )
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6. 3KkQORҥLWKHRQJXӗQJӕF 1. 7jL QJX\rQ WKLrQ QKLrQ 7jL QJX\rQ WKLrQ QKLrQ Oj QJXӗQ FӫD FҧL YұW FKҩW ÿѭӧF KuQK WKjQK Yj WӗQ WҥL trong Wӵ QKLrQ Pj con QJѭӡL Fy WKӇ Vӱ GөQJ ÿӇ ÿiS ӭQJ FiF nhu FҫX cӫD FXӝF VӕQJ. 0ͱW Vͩ G̹QJ WjL QJX\rQ WKLrQ QKLrQ 7ơ,1*8<ầ1 - 7jLQJX\rQQăQJOѭӧQJ: dҫX mӓ, kht ÿӕW, than - .KRiQJVҧQ: kim loҥLô - 6LQKYұWÿҩWQѭӟFNKtKұXFҧQKTXDQYY 2. 7jL QJX\rQ QKkQ WҥR /j ORҥL WjL QJX\rQ do lao ÿӝQJ FӫD con QJѭӡL WҥR ra QKѭ QKj FӱD UXӝQJ YѭӡQ xe Fӝ ÿ{ WKӏ Q{QJ WK{Q Yj FiF FӫD FҧL YұW FKҩW NKiF.
7. 3KkQORҥLWKHRNKҧQăQJSKөFKӗL 7ơ,1*8<ầ1 7+,ầ11+,ầ1 7171FyNKҧQăQJ 7171NK{QJFyNKҧ SKөFKӗL QăQJSKөFKӗL Sinh ĈҩW 1ѭӟF 5ӯQJ ĈҩW .VҧQ .VҧQ 1KLrQ YұW FKӃW kim phi kim OLӋX ORҥL ORҥL KyD WKҥFK gas
8. 3KkQORҥLWKHRVӵWӗQWҥL 1. 7jL QJX\rQ KӳX KuQK 'ҥQJ WjL QJX\rQ KLӋQ GLӋQ trong WKӵF WӃ Pj con QJѭӡL Fy WKӇ ÿR OѭӡQJ ѭӟF WtQK YӅ WUӳ OѭӧQJ FNJQJ QKѭ WLӅP QăQJ khai WKiF Vӱ GөQJ YӟL QKLӅX PөF ÿtFK NKiF nhau QKѭ: WjL QJX\rQ NKRiQJ VҧQ 7ơ,1*8<ầ1 WjL QJX\rQ QѭӟF v.v 7+,ầ11+,ầ1 2. 7jL QJX\rQ Y{ KuQK 'ҥQJ WjL QJX\rQ Pj con QJѭӡL Vӱ GөQJ FNJQJ ÿHP OҥL KLӋX TXҧ WKӵF WӃ cao QKѭQJ Qy OҥL WӗQ WҥL ӣ GҥQJ ³NK{QJ QKuQ WKҩ\´,kh{ng xiF ÿӏQK ÿѭӧF trӳ lѭӧQJô9t dө: 7jL QJX\rQ WUt WXӋ WjL QJX\rQ VӭF lao ÿӝQJ WjL QJX\rQ YăQ KRi
9. 9$,75ẹ, CHӬC NĂ1G &Ӫ$ĈҨ7Ĉ$,7521*6Ҧ1;8Ҩ7 9Ұ7&+Ҩ79ơ3+ẩ775,ӆ1.,1+7ӂ- ;ư+Ӝ, ‹ ĈҩW ÿDL Oj SKҫQ NK{QJ gian QKҩW ÿӏQK: SKkQ Eӕ WUrQ WӯQJ Yӏ WUt NK{QJ gian, Fӕ ÿӏQK YӅ Vӕ OѭӧQJ EӅQ YӳQJ YӅ Yӏ WUt ‹ ĈҩW ÿDL Oj WjL QJX\rQ WKLrQ QKLrQ: ÿӗQJ QKҩW WӗQ WҥL OkX GjL Fy NKҧ QăQJ WiL WҥR ÿiS 1.2.1. .KiLQLӋP ӭQJ PөF ÿtFK Vӱ GөQJ FҫQ SKҧL EҧR YӋ Vӱ NLQKWӃYӅÿҩWÿDL GөQJ ÿҩW EӅQ YӳQJ ‹ ĈҩW ÿDL Oj \ӃX Wӕ FӫD VҧQ [XҩW NN, Oj QӅQ WҧQJ FӫD VҧQ [XҩW CN Yj GӏFK Yө ÿѭӧF WtQK Oj \ӃX Wӕ ÿҫX YjR FҫQ SKҧL Vӱ GөQJ ÿҩW KӧS Oờ Fy KLӋX TXҧ Fy quy KRҥFK Vӱ GөQJ SK KӧS OkX GjL.
10. ‹ ĈҩW ÿDL Oj KjQJ KyD: &y quan KӋ mua EiQ Fy JLi FKӏX WiF ÿӝQJ cung FҫX mua EiQ SKӭF WҥS QrQ FҫQ Fy KӋ WKӕQJ OXұW SKiS [ӱ Oờ theo quan KӋ WKӏ WUѭӡQJ ‹ ĈҩW ÿDL Oj PӝW ORҥL WjL VҧQ: &y JLi WUӏ 1.2.1. .KiLQLӋP OӟQ WӗQ WҥL OkX GjL Fy WKӇ mua EiQ NLQKWӃYӅÿҩWÿDLWW FKX\ӇQ QKѭӧQJ WKӃ FKҩSô QrQ ÿѭӧF SKiS OXұW F{QJ QKұQ Yj EҧR YӋ ‹ ĈҩW ÿDL Oj PӝW ORҥL YӕQ: &y JLi WUӏ cao, Oj WjL VҧQ YӕQ QJXӗQ Gӵ WUӳ FӫD FҧL EҧR KLӇP YӕQ WKӃ FKҩS YӕQ.
11. ‹ &KӭF QăQJ VҧQ [XҩW ĈҩW ÿai ljFѫVӣcho UҩW QKLӅX KӋ WKӕQJ sҧQ sҧQ xuҩW SKөF Yө FXӝF VӕQJ con QJѭӡL.QuaTXi WUuQK VҧQ [XҩW ÿҩW ÿDL cung FҩS OѭѫQJ WKӵF WKӵF SKҭP Yj UҩW QKLӅX VҧQ 1.2.2. 1KӳQJFKӭFQăQJ SKҭP sinh YұW NKiF cho con QJѭӡL Vӱ GөQJ FKӫ\ӃXFӫDÿҩWÿDL WUӵF WLӃS hay JLiQ WLӃS. ‹ &KӭF QăQJ P{L WUѭӡQJ VӕQJ ĈҩW ÿDL Oj Fѫ Vӣ FӫD PӑL KuQK WKiL sinh YұW VӕQJ WUrQ OөF ÿӏD, WK{QJ qua YLӋF cung FҩS FiF P{L WUѭӡQJ VӕQJ Yj di WUX\ӅQ cho sinh YұW ÿӇ tӗQ tҥL, EҧR WӗQ nzL giӕQJ.
12. ‹ &KӭF QăQJ FkQ EҵQJ sinh WKiL ĈҩW ÿDL Oj WҩP WKҧP xanh, KuQK WKjQK PӝW WKӇ FkQ EҵQJ QăQJ OѭӧQJ WUiL ÿҩW - Vӵ SKҧQ [ҥ KҩS WKө, FKX\ӇQ ÿәL QăQJ OѭӧQJ SKyQJ [ҥ Wӯ PһW WUӡL Yj FӫD 1.2.2. 1KӳQJFKӭFQăQJ WXҫQ KRjQ NKt TX\ӇQ ÿӏD FҫX. FKӫ\ӃXFӫDÿҩWÿDL (tt) ‹ &KӭF QăQJ WjQJ WUӳ Yj cung FҩS QJXӗQ QѭӟF ĈҩW ÿDL Oj kho WjQJ WUӳ QѭӟF PһW Yj QѭӟF QJҫP Y{ WұQ Fy WiF ÿӝQJ PҥQK WӟL chu WUuQK WXҫQ KRjQ QѭӟF trong Wӵ QKLrQ Yj Fy vai WUz ÿLӅX WLӃW QѭӟF UҩW to OӟQ.
13. ‹ &KӭF QăQJ Gӵ WUӳ ĈҩW ÿDL Oj kho WjL QJX\rQ NKRiQJ VҧQ cung FҩS cho PӑL nhu FҫX FӫD con QJѭӡL. ‹ &KӭF QăQJ NK{QJ gian Vӵ VӕQJ ĈҩW ÿDL Fy FKӭF QăQJ WLӃS thu, JҥQ 1.2.2. 1KӳQJFKӭFQăQJ OӑF Oj P{L WUѭӡQJ ÿӋP Yj OjP thay ÿәL KuQK FKӫ\ӃXFӫDÿҩWÿDLWW WKiL WtQK FKҩW FӫD FiF FKҩW WKҧL ÿӝF KҥL. ‹ &KӭF QăQJ EҧR WӗQ EҧR WjQJ OӏFK Vӱ ĈҩW ÿDL Oj trung gian ÿӇ EҧR YӋ EҧR WӗQ FiF FKӭQJ Fӭ OӏFK Vӱ YăQ KRi FӫD ORjL QJѭӡL Oj QJXӗQ WK{QJ tin YӅ FiF ÿLӅX NLӋQ NKt KұX WKӡL WLӃW trong TXi NKӭ Yj YLӋF Vӱ GөQJ ÿҩW ÿDL trong TXi NKӭ.
14. ‹ &KӭF QăQJ vұW mang Vӵ sӕQJ ĈҩW ÿDL cung FҩS NK{QJ gian cho Vӵ FKX\ӇQ YұQ FӫD con QJѭӡL;sӵ ÿҫX Wѭ VҧQ [XҩW Yj Vӵ GӏFK FKX\ӇQ FӫD ÿӝQJ YұW WKӵF YұW JLӳD FiF YQJ NKiF nhau FӫD Wӵ QKLrQ. 1.2.2. 1KӳQJFKӭFQăQJ FKӫ\ӃXFӫDÿҩWÿDLWW ‹ &KӭF QăQJ SKkQ Gӏ OmQK WKә 0ӛL SKҫQ OmQK WKә mang QKӳQJ ÿһF WtQK Wӵ QKLrQ kinh WӃ [m KӝL UҩW ÿһF WK, NK{QJ QѫL QjR JLӕQJ QѫL QjR.
15. 1.2.3. Vai WUz FӫD ÿҩW ÿDi trong Vӵ SKiW WULӇQ kinh WӃ [m KӝL ‹ ĈҩW Oj ÿLӅX NLӋQ ÿҫX WLrQ Yj Oj QӅQ WҧQJ Wӵ QKLrQ FӫD EҩW NǤ PӝW TXi WUuQK VҧQ [XҩW QjR. ‹ Ĉҩtlj ÿLӅX NLӋQ YұW FKҩW chung QKҩW ÿӕL YӟL PӑL QJjQK VҧQ [XҩW Yj KRҥW a. ĈҩWÿDLOjPӝWWѭOLӋX ÿӝQJ FӫD con QJѭӡL. VҧQ[XҩW ) ‹ ĈҩW Oj ÿӕL WѭӧQJ lao ÿӝQJ (cho P{L WUѭӡQJ ÿӇ WiF ÿӝQJ QKѭ: [k\ GӵQJ QKj [ѭӣQJ OjP ÿҩW v.v ). ‹ ĈҩW Oj SKѭѫQJ WLӋQ lao ÿӝQJ (cho F{QJ QKkQ QѫL OjP YLӋF GQJ ÿӇ gieo WUӗQJ chăQ QX{L gia V~F v.v ).
16. ĈҩW ÿDL Oj ³Wѭ OLӋX VҧQ [XҩW ÿһF ELӋW´, NKiF YӟL FiF Wѭ OLӋX VҧQ [XҩW NKiF ӣ QKӳQJ ÿLӇP sau: ‹ ĈһF ÿLӇP WҥR WKjQK: ĈҩW ÿDL [XҩW KLӋQ WӗQ WҥL QJRjL ờ FKt Yj QKұQ WKӭF FӫD con QJѭӡL; Oj VҧQ SKҭP FӫD Wӵ QKLrQ Fy WUѭӟF lao ÿӝQJ. &iF Ẃ OL͟X V̻Q [X̽W NKiF Oj N͗W TX̻ lao ĈҩWÿDLOjWѭOLӋX ÿͱQJ FͿD con QJ́͵L (con QJ́͵L W̹R ra). VҧQ[XҩWÿһFELӋW) ‹ 7tQK KҥQ FKӃ YӅ Vӕ OѭӧQJ: ĈҩW ÿDL Oj WjL QJX\rQ KҥQ FKӃ GLӋQ WtFK ÿҩW Eӏ JLӟL KҥQ EӣL ranh JLӟL ÿҩW OLӅQ WUrQ EӅ PһW ÿӏD FҫX. &iF Ẃ OL͟X V̻Q [X̽W NKiF Fy WK͛ WăQJ Y͙ Vͩ ÓͻQJ FK͗ W̹R O̹L WXǤ theo nhu F̿X FͿD [m KͱL.
17. ‹ 7tQK NK{QJ ÿӗQJ QKҩW: ĈҩW ÿDL NK{QJ ÿӗQJ QKҩW YӅ FKҩW OѭӧQJ KjP OѭӧQJ FiF FKҩW dinh GѭӥQJ FiF WtQK FKҩW Oờ KRi v.v trong ÿҩW. &iF Ẃ OL͟X V̻Q [X̽W NKiF Fy WK͛ ÿͫQJ QK̽W Y͙ FK̽W ÓͻQJ quy FiFK WLrX FKX́Q (mang WtQK ĈҩWÿDLOjWѭOLӋX) Ẃ˿QJ ÿͩL do quy WUuQK F{QJ QJK͟ TX\͗W ÿͣQK. VҧQ[XҩWÿһFELӋWWW ‹ 7tQK NK{QJ thay WKӃ: Thay WKӃ ÿҩW EҵQJ Wѭ OLӋX NKiF Oj YLӋF NK{QJ WKӇ OjP ÿѭӧF. &iF Ẃ OL͟X V̻Q [X̽W NKiF WXǤ WKXͱF YjR P΁F ÿͱ SKiW WUL͛Q FͿD OΉF ÓͻQJ V̻Q [X̽W Fy WK͛ ÿ́ͻF thay WK͗ E͉QJ Ẃ OL͟X V̻Q [X̽W NKiF KRjQ WKL͟Q K˿Q Fy KL͟X TX̻ kinh W͗ K˿Q.
18. ‹ 7tQK Fӕ ÿӏQK Yӏ WUt: ĈҩW ÿDL KRjQ WRjQ Fӕ ÿӏQK Yӏ WUt trong Vӱ GөQJ. &iF Ẃ OL͟X V̻Q [X̽W NKiF ÿ́ͻF V΅ GͽQJ ͷ PͥL FKͯ PͥL Q˿L Fy WK͛ di FKX\͛Q WUrQ FiF NKR̻QJ FiFK NKiF nhau W\ theo VΉ F̿Q WKL͗W. ‹ 7tQK YƭQK FӱX: ĈҩW ÿDL Oj Wѭ OLӋX VҧQ [XҩW YƭQK FӱX. 1ӃX ELӃW Vӱ GөQJ KӧS Oờ, ĈҩWÿDLOjWѭOLӋX ) trong - VҧQ[XҩWÿһFELӋWWW ÿһF ELӋW Oj VҧQ [XҩW Q{QJ OkP QJKLӋS ÿҩW VӁ NK{QJ Eӏ SKi KӓQJ QJѭӧF OҥL Fy WKӇ WăQJ WtQK FKҩW VҧQ [XҩW ÿӝ SKu QKLrX FNJQJ QKѭ KLӋX TXҧ Vӱ GөQJ ÿҩW. &iF Ẃ OL͟X V̻Q [X̽W NKiF ÿ͙X Eͣ Ḱ KͧQJ G̿Q KL͟X tFK V΅ GͽQJ JL̻P Yj FXͩL FQJ Eͣ OR̹L NKͧL TXi WUuQK V̻Q [X̽W.
19. ‹ ĈӕL YӟL FiF QJjQK phi Q{QJ QJKLӋS ắ ĈҩW ÿDL JLӳ vai WUz WKө ÿӝQJ YӟL FKӭF QăQJ Oj Fѫ Vӣ NK{QJ gian Yj Yӏ WUt ÿӇ KRjQ WKLӋQ TXi WUuQK lao ÿӝQJ Oj kho WjQJ Gӵ WUӳ trong OzQJ ÿҩW FiF QJjQK khai NKRiQJ. E9DLWUzFӫDÿҩWÿDL ÿӕLYӟLFiFQJjQKNLQKWӃ ắ 4Xi WUuQK VҧQ [XҩW Yj VҧQ ) SKҭP ÿѭӧF WҥR ra NK{QJ SKө WKXӝF YjR ÿһF ÿLӇP ÿӝ SKu QKLrX FӫD ÿҩW FKҩW OѭӧQJ WKҧP WKӵF YұW Yj FiF WtQK FKҩW Wӵ QKLrQ Fy VҹQ trong ÿҩW.
20. ‹ ĈӕL YӟL QJjQK Q{QJ QJKLӋS - ĈҩW Oj Fѫ Vӣ NK{QJ gian, ÿLӅX NLӋQ YұW FKҩW FҫQ WKLӃW cho Vӵ WӗQ WҥL FӫD QJjQK Q{QJ QJKLӋS Oj \ӃX Wӕ WtFK FӵF FӫD VҧQ [XҩW. - ĈҩW Oj ÿӕL WѭӧQJ FKӏX Vӵ WiF ÿӝQJ WUӵF WLӃS FӫD con QJѭӡL trong TXi WUuQK VҧQ [XҩW n{ng nghiӋS. E9DLWUzFӫDÿҩWÿDL ÿӕLYӟLFiFQJjQKNLQKWӃ - ĈҩW tham gia WtFK FӵF YjR TXi WUuQK (tt) VҧQ [XҩW cung FҩS cho Fk\ WUӗQJ QѭӟF NK{QJ ) NKt Yj FiF FKҩW dinh GѭӥQJ FҫQ WKLӃW ÿӇ Fk\ WUӗQJ sinh WUѭӣQJ Yj SKiW WULӇQ. 1ăQJ VXҩW Yj FKҩW OѭӧQJ VҧQ SKҭP SKө WKXӝF UҩW QKLӅX YjR ÿӝ SKu QKLrX FӫD ÿҩW. ) +L͟X TX̻ V̻Q [X̽W Q{QJ QJKL͟S SKͽ WKXͱF WUΉF WL͗S YjR FK̽W ÓͻQJ FͿD ÿ̽W ÿDL.
21. 1.3. ĈҺ& Ĉ,ӆ0 ĈҨ7 Ĉ$, 9ơ ộ 1*+Ƭ$ KINH 7ӂ ĈһF WtQK NK{QJ WKӇ VҧQ sinh Yj Fy NKҧ QăQJ WiL WҥR FӫD ÿҩW ÿDL. ĈҩW ÿDL Oj Wѭ OLӋX VҧQ [XҩW ÿһF ĈҺ&Ĉ,ӆ0ĈҨ7Ĉ$, ELӋW JҳQ OLӅQ YӟL KRҥW ÿӝQJ 9ơộ1*+Ƭ$.,1+7ӂ VҧQ [XҩW FӫD con QJѭӡL. ĈӔ,9Ӟ,9Lӊ&6Ӱ'Ө1* 7ơ,1*8<ầ1ĈҨ7 ĈһF ÿLӇP YӅ Vӵ FKLӃP KӳX Yj Vӣ KӳX ÿҩW ÿDL. 7tQK ÿD GҥQJ Yj phong SK~ FӫD ÿҩW ÿDL.
22. ‹ ĈһF WtQK NK{QJ WKӇ WiL sinh ắ ĈҩW ÿDL Fy Yӏ WUt Fӕ ÿӏQK, NK{QJ di FKX\ӇQ ÿѭӧF diӋQ ttFK Fy KҥQ WUrQ SKҥP vi WRjQ FҫX Yj DĈһFWtQKNK{QJWKӇVҧQVLQK SKҥP vi WӯQJ TXӕF gia. ĈҩW ÿDL NK{QJ WKӇ VҧQ YjFyNKҧQăQJWiLWҥR sinh WK{QJ qua VҧQ [XҩW. ( ĈһF WtQK Qj\ Jk\ QrQ WiF GөQJ KҥQ FKӃ ÿӕL YӟL TXi WUuQK VҧQ [XҩW Yj ÿӡL VӕQJ. ‹ ĈһF WtQK Fy NKҧ QăQJ WiL WҥR ắ Ĉӝ SKu Oj PӝW WKXӝF WtQK Wӵ QKLrQ FӫD ÿҩW ắ 3KҧL KӃW VӭF WLӃW NLӋP ÿҩW Yj Oj \ӃX Wӕ TX\ӃW ÿӏQK FKҩW OѭӧQJ ÿҩW. ÿDL xem [pW Nӻ OѭӥQJ khi Eӕ WUt ắ Ĉӝ SKu Oj PӝW ÿһF WUѭQJ YӅ FKҩW JҳQ OLӅQ Vӱ GөQJ FiF ORҥL ÿҩW. YӟL ÿҩW WKӇ KLӋQ NKҧ QăQJ cung FҩS WKӭF ăQ QѭӟF cho Fk\ WUӗQJ sinh WUѭӣQJ Yj SKiW WULӇQ. ắ 3KҧL FK~ ờ ӭQJ GөQJ WLӃQ Eӝ Nӻ WKXұW ÿӇ WăQJ NKҧ QăQJ ắ .Kҧ QăQJ SKөF KӗL Yj WiL WҥR FӫD ÿҩW FKtQK SKөF KӗL Yj WiL WҥR FӫD ÿҩW ÿDL. Oj NKҧ QăQJ SKөF KӗL Yj WiL WҥR ÿӝ SKu WK{QJ qua Wӵ QKLrQ KRһF do WiF ÿӝQJ FӫD con QJѭӡL.
23. ắ ĈҩW ÿDL WUӣ WKjQK Wѭ OLӋX VҧQ [XҩW NK{QJ WKӇ WKLӃX ÿѭӧF cӫD con ngѭӡL trong qui truQK sҧQ xuҩW. ắ 7iF ÿӝQJ FӫD con QJѭӡL YjR ÿҩW ÿDL qua l r , EĈҩWÿDLOjWѭOLӋX WK{QJ KRҥW ÿӝQJ VҧQ [XҩW j ҩW ÿD GҥQJ VҧQ[XҩWÿһFELӋW ) phong SK~ YӟL QKLӅX huQK thӭc NKiF nhau, WUӵF JҳQOLӅQYӟLKRҥWÿӝQJ WLӃS hay JLiQ WLӃS QKҵP khai WKiF WULӋW ÿӇ ÿҩW VҧQ[XҩWFӫDFRQQJѭӡL ÿDL SKөF Yө cho nhu FҫX OӧL tFK FӫD PuQK. ắ 7ҩW Fҧ QKӳQJ WiF ÿӝQJ FӫD con QJѭӡL OjP cho ÿҩW ÿDL tӯ PӝW VҧQ SKҭP Wӵ QKLrQ WUӣ WKjQK PӝW VҧQ SKҭP FӫD lao ÿӝQJ,gҳQ liӅQ vӟL hoҥW ÿӝQJ sҧQ xuҩW cӫD con ngѭӡL.
24. ắ &KӃ ÿӝ FKLӃP KӳX UXӝQJ ÿҩW Yj ELӃQ TX\ӅQ Vӣ KӳX ÿҩW ÿDL WKjQK Vӣ KӳX Wѭ QKkQ Oj PӝW TXi WUuQK SKiW WULӇQ OkX GjL JҳQ OLӅQ YӟL OӏFK Vӱ FӫD WӯQJ YQJ WUrQ WUiL ÿҩW hay FĈһFÿLӇPYӅVӵFKLӃP PӛL TXӕF gia. KӳXYjVӣKӳXÿҩWÿDL ) ắ ĈҩW ÿDL Oj VҧQ SKҭP FӫD Wӵ QKLrQ con QJѭӡL khai SKi Yj FKLӃP KӳX WKjQK WjL VҧQ chung FӫD FӝQJ ÿӗQJ. 1Kj QѭӟF ra ÿӡL FKӃ ÿӝ Vӣ KӳX Wѭ QKkQ YӅ UXӝQJ ÿҩW [XҩW KLӋQ.
25. ắ 4X\ӅQ Vӣ KӳX ÿҩW ÿDL NK{QJ FKӍ ÿHP OҥL OӧL tFK kinh WӃ,quanWUӑQJ KѫQ ny FzQ ÿHP OҥL ÿӏD Yӏ [m KӝL Yj TX\ӅQ OӵF FKtQK WUӏ,aiQҳP QKLӅX UXӝQJ ÿҩW WKu vӯD JLjX Fy,vӯa Oj QJѭӡL Fy uy OӵF FKtQK WUӏ. FĈһFÿLӇPYӅVӵFKLӃPKӳX YjVӣKӳXÿҩWÿDLWW ắ 1Jj\ nay, 1Kj QѭӟF &ӝQJ KRj [m KӝL ) FKӫ QJKƭD 9LӋW Nam quy ÿӏQK ³ĈҩW ÿDL WKXӝF TX\ӅQ Vӣ KӳX WRjQ GkQ do 1Kj QѭӟF WKӕQJ QKҩW TXҧQ Oờ´. 1JѭӡL Vӱ GөQJ ÿҩW SKҧL ÿyQJ WKXӃ cho 1Kj QѭӟF.
26. ắ 7tQK ÿD GҥQJ FӫD ÿҩW ÿDL WUѭӟF KӃW do ÿһF WtQK Wӵ QKLrQ Yj sӵSKkQEӕFӕÿӏQKFӫD ÿҩW ÿDL WUrQ nhiӅX YQJ OmQK WKә QKҩW ÿӏQK, JҳQ OLӅQ YӟL ÿLӅX NLӋQ KuQK WKjQK ÿҩW TX\ӃW ÿӏQK ljP cho ÿҩW cy nhiӅX chӫQJ loҥL khiF nhau. G7tQKÿDGҥQJYjSKRQJSK~ ắ TtQK phong ph~ cӫD ÿҩW ÿai nyL lrn FӫDÿҩWÿDL ) mӝW ORҥL ÿҩW Fy WKӇ Vӱ GөQJ theo QKLӅX PөF ÿtFK NKiF nhau, SKөF Yө cho QKLӅX nhu FҫX Yj OӧL tFK NKiF nhau FӫD con QJѭӡL. ắ %rQ FҥQK ÿy WtQK ÿD GҥQJ Yj phong SK~ FӫD ÿҩW ÿDL FzQ WKӇ KLӋQ ӣ FKӫQJ ORҥL sinh YұW Fy trong ÿҩW.
27. 1.4. 6Ӵ &Ҫ1 7+,ӂ7 &Ӫ$ KHOA +Ӑ& KINH 7ӂ 7ơ, 1*8<ầ1 ĈҨ7 ‹ ĈҩW ÿDL Eӏ JLӟL KҥQ EӣL EӅ PһW FӫD TXҧ ÿӏD FҫX Yj trong OmQK WKә FӫD WӯQJ TXӕF gia. ‹ 6ӵ KҥQ KҽS YӅ EӅ PһW GLӋQ WtFK ÿҩW ÿDL FQJ YӟL Vӵ KҥQ FKӃ trong YLӋF khai WKiF WLӅP QăQJ ÿҩW ÿDL do TBKT Yj YLӋF ӭQJ GөQJ FK~QJ YjR khai WKiF ÿҩW ÿzL KӓL con QJѭӡL SKҧL ELӃW a. 9ӏWUtP{QKӑFNLQKWӃ WtQK WRiQ ÿiQK JLi ÿҫ\ ÿӫ YӅ ÿҩW ÿDL NK{QJ FKӍ WjLQJX\rQÿҩW ) YӅ PһW Nӻ WKXұW Pj Fҧ PһW kinh WӃ FӫD ÿҩW ÿDL. ‹ Khoa KӑF kinh WӃ WjL QJX\rQ ÿҩW ÿyQJ vai WUz [ӭQJ ÿiQJ trong KӋ WKӕQJ khoa KӑF kinh WӃ Yu WjL QJX\rQ ÿҩW ÿDL FKLӃP Yӏ WUt quan WUӑQJ trong Vӵ JLjX Fy Yj OjP WăQJ QJXӗQ FӫD FҧL FӫD [m KӝL ÿӕL YӟL PӛL TXӕF gia.
28. ắ 1JKLrQ FӭX QKӳQJ WtQK quy OXұW chung trong YLӋF Vӱ GөQJ ÿҩW Oj FҫQ WKLӃW QKҵP trang Eӏ QKӳQJ NLӃQ WKӭF chung QKҩW YӅ kinh WӃ ÿҩW Wӯ ÿy JL~S ta WuP ra ÿѭӧF QKӳQJ WtQK quy OXұW trong YLӋF Vӱ GөQJ ÿҩW E1KLӋPYөQJKLrQFӭX Fy KLӋX TXҧ. FӫDP{QKӑFNLQKWӃÿҩW ắ 1JKLrQ FӭX QKӳQJ xu WKӃ quy OXұW ) YұQ ÿӝQJ FӫD FiF ORҥL ÿҩW ÿDL Vӱ GөQJ WUrQ SKҥP vi TXӕF gia Yj WӯQJ YQJ OmQK WKә ắ 7uP ra SKѭѫQJ KѭӟQJ QKӳQJ JLҧL SKiS Vӱ GөQJ Fy KLӋX TXҧ FiF ORҥL ÿҩW ÿDL
29. ắ 3KѭѫQJ SKiS duy YұW ELӋQ FKӭQJ Yj duy YұW OӏFK Vӱ ắ 3KѭѫQJ SKiS SKkQ WtFK chi SKt OӧL tFK SKѭѫQJ SKiS ÿӏQK OѭӧQJ F3KѭѫQJSKiSQJKLrQFӭX NKRDKӑFNLQKWӃ71ÿҩW ắ 3KѭѫQJ SKiS WKӕQJ Nr SKkQ Wә so ) ViQK FNJQJ ÿѭӧF Vӱ GөQJ UӝQJ UmL Yj [X\rQ VXӕW trong TXi WUuQK QJKLrQ FӭX khoa KӑF kinh WӃ WjL QJX\rQ ÿҩW.
30. ắ &iF khoa KӑF YӅ ÿҩW: 1JKLrQ FӭX Vӵ KuQK WKjQK QJXӗQ JӕF Yj WtQK FKҩW FӫD ÿҩW SKkQ ORҥL ÿҩW ắ Khoa KӑF Nӻ WKXұW NN: 1JKLrQ FӭX F0ӕLTXDQKӋJLӳD NKRDKӑFNLQKWӃ71ÿҩW PӕL quan KӋ Yj Vӵ WiF ÿӝQJ FӫD FiF \ӃX YӟLFiFP{KӑFNKiF Wӕ YұW FKҩW ÿӕL Vӵ SKiW WULӇQ FӫD Fk\ WUӗQJ ) YұW QX{L ắ &iF khoa KӑF kinh WӃ: 1JKLrQ FӭX quy OXұW Yj WtQK quy OXұW trong quan KӋ JLӳD QJѭӡL Yj QJѭӡL trong TXi WUuQK VҧQ [XҩW.
31. %jLWұSFiQKkQ Anh hay FKͣ Km\ WUuQK Ej\ NKiL TXiW Y͙ WjL QJX\rQ ÿ̽W 9L͟W Nam. Cho EL͗W GL͟Q WtFK FiF OR̹L KuQK V΅ GͽQJ ÿ̽W W΃ QăP 2000 ÿ͗Q nay Yj SKkQ WtFK QJX\rQ QKkQ EL͗Q ÿͱQJ FͿD FiF OR̹L ÿ̽W ÿy qua FiF QăP"
32. &KѭѫQJ &Ѫ6Ӣ.+2$+Ӑ&1*+,ầ1&Ӭ8 .,1+7ӂĈҨ7 0é+ẻ1+ /ộ /ộ &ẩ& 48</8Ұ7 %$0Һ7 7+8<ӂ7 7+8<ӂ7 .,1+7ӂ CUNG TRONG CUNG &Ѫ%Ҧ1 &Ҫ8 6Ӱ'Ө1* 9ơ TRONG 9ӄ ĈҨ7 Ҧ1++ѬӢ1* 6Ӱ 1+ơ Ĉӂ1 'Ө1* ĈҨ7 /Ӵ$&+Ӑ1 ĈҨ7 .,1+7ӂ
33. 2.1. 0é+ẻ1+ %$0Һ77521*6Ӱ'Ө1*ĈҨ7 2.1.1. .KiL QLӋP P{ KuQK ba PһW 4Xi WUuQK Vӱ GөQJ WjL QJX\rQ ÿҩW KRһF EҩW ÿӝQJ VҧQ FӫD con QJѭӡL OX{Q OX{Q GLӉQ ra GѭӟL Vӵ WiF ÿӝQJ FӫD P{ KuQK ba PһW.M{ huQK ba mһW gi~S Vӱ GөQJ PӝW YQJ ÿҩW ÿҥW KLӋX TXҧ Yj WUiQK UӫL ro. .KҧQăQJWKӵFWLӉQ .KҧQăQJFKҩSQKұQ YӅYұWOờYjVLQKKӑF YӅPһWWKӇFKӃ .KҧQăQJFKҩSQKұQ YӅPһWNLQKWӃ[mKӝL 0{KuQKPһWWURQJVӱGөQJÿҩW
34. 0{ KuQK ba mһW UjQJ EXӝF FiF YҩQ ÿӅ WKӵF WLӉQ YӅ Vӱ GөQJ ÿҩW lj SKҧL WXkQ WKӫ QJKLrP QJһW PӕL quan KӋ 3 FKLӅX: WΉ QKLrQ - kinh W͗ - WK͛ FK͗ ÿӇ ÿҥW ÿѭӧF FiF WLrX FKXҭQ FӫD Vӵ SKiW WULӇQ EӅQ YӳQJ ÿy Oj: - 6ӱ GөQJ ÿҩW SK KӧS YӟL ÿLӅX NLӋQ Wӵ QKLrQ Yj P{L WUѭӡQJ - 6ӱ GөQJ ÿҩW QKҵP ÿҥW KLӋX TXҧ kinh WӃ cao - 6ӱ GөQJ ÿҩW SKҧL WXkQ WKӫ theo SKiS OXұW WKӇ FKӃ Yj ÿѭӧF [m KӝL FKҩS QKұQ.
35. %ҧQFKҩWFӫDFiFQKyP\ӃXWӕWURQJP{KuQKEDPһW ‹ Cung FҩS: QJX\rQ OLӋX WK{ Yӏ WUt Yj ÿӏD EjQ ÿLӅX NLӋQ Kӛ WUӧ YӅ PһW ÿӏD Oờ FiF ORҥL sinh YұW Yj WjL QJX\rQ NKiF cho PӑL KRҥW ÿӝQJ FӫD con QJѭӡL. ‹ &y WKӇ WUӵF WLӃS WҥR QrQ QKӳQJ WKXұQ 1KyPFiF\ӃXWӕ OӧL KRһF NKy NKăQ, WUӣ QJҥL cho con QJѭӡL trong YӅYұWOờYj TXi WUuQK Vӱ GөQJ ÿҩW. VLQKKӑF ‹ 7ҥR QrQ QKӳQJ WiF ÿӝQJ, ҧQK KѭӣQJ quan WUӑQJ WӟL Fҧ hai PһW: - 7әQJ Vӕ WjL QJX\rQ ÿҩW Fy WKӇ cung FҩS. - 7әQJ OѭӧQJ nhu FҫX FӫD con QJѭӡL Wӯ FiF QJXӗQ WjL QJX\rQ ÿy.
36. %ҧQFKҩWFӫDFiFQKyP\ӃXWӕWURQJP{KuQKEDPһW ‹ Quan WkP ÿӃQ Vӵ KRҥW ÿӝQJ FӫD KӋ WKӕQJ JLi Fҧ JLi WUӏ, WiF ÿӝQJ ÿӃQ WӯQJ FKӫ Vӱ GөQJ ÿҩW FQJ YӟL Vӵ Fӕ JҳQJ FӫD Kӑ ÿӇ WҥR ra OӧL QKXұQ cao WUrQ PҧQK ÿҩW FӫD PuQK. 1KyPFiF\ӃXWӕ ‹ *LҧL TX\ӃW FiF YҩQ ÿӅ: *Li WUӏ VҧQ [XҩW thu YӅNLQKWӃ QKұS OӧL QKXұQ ÿӕL YӟL FiF ÿLӅX NLӋQ ÿҫX Wѭ FӫD TXi WUuQK VҧQ [XҩW. ‹ ĈһF ELӋW quan WkP ÿӃQ FiF YҩQ ÿӅ: - +Ӌ WKӕQJ marketing - Nhu FҫX FӫD QJѭӡL WLrX GQJ - /ѭX WK{QJ YұQ FKX\ӇQ YұW Wѭ VҧQ SKҭPô
37. %ҧQFKҩWFӫDFiFQKyP\ӃXWӕWURQJP{KuQKEDPһW ‹ Quan WkP ÿӃQ P{L WUѭӡQJ SKiS OXұW FӫD FKӫ WKӇ Vӱ GөQJ ÿҩW. ‹ 0{L WUѭӡQJ SKiS OXұW ELӇX KLӋQ WK{QJ qua FiF YăQ EҧQ SKiS quy QKѭ +LӃQ SKiS 3KiS OXұW FiF FKtQK ViFK 1KyPFiF\ӃXWӕ ‹ &iF FKѭѫQJ WUuQK Yj Gӵ iQ Vӱ GөQJ ÿҩW SKҧL: YӅWKӇFKӃ - 7XkQ WKӫ theo KLӃQ SKiS Yj SKiS OXұW. - 3K KӧS YӅ FKtQK WUӏ Yj ÿѭӧF WKӇ FKӃ cho SKpS. - .K{QJ WUiL YӟL QKӳQJ quy ÿӏQK WK{QJ WKѭӡQJ YӅ PһW OXkQ Oờ, ÿҥR ÿӭF Yj quan WkP ÿӃQ WKXҫQ phong Pӻ WөF FӫD ÿӏD SKѭѫQJ ÿѭӧF QKkQ GkQ ÿӏD SKѭѫQJ FKҩS QKұQ.
38. 2/ộ7+8<ӂ7&81*&Ҫ87521*6Ӱ'Ө1*ĈҨ7 /ờWKX\ӃWFҫXYӅQKjÿҩW &ҫX YӅ QKj ÿҩW Oj OѭӧQJ QKj ÿҩW Pj QJѭӡL WLrX GQJ VҹQ VjQJ FKҩS QKұQ Yj Fy NKҧ QăQJ thanh WRiQ ÿӇ QKұQ ÿѭӧF OѭӧQJ QKj ÿҩW ÿy WUrQ WKӏ WUѭӡQJ. D.KiLQLӋP ‹ ĈLӅX NLӋQ [XҩW KLӋQ &ҫX YӅ QKj ÿҩW -Cy nhu FҫX WLrX GQJ YӅ PӝW GҥQJ QKj ÿҩW QjR ÿy Pj nhu FҫX ÿy NK{QJ WKӇ Wӵ WKRҧ PmQ EҵQJ FiF QJXӗQ OӵF VҹQ Fy FӫD PӛL QJѭӡL. - 3KҧL Fy FiF QJXӗQ OӵF WjL FKtQK ÿӇ ÿҧP EҧR NKҧ QăQJ thanh WRiQ cho FiF nhu FҫX Qj\. - 3KҧL Fy Vӵ KRҥW ÿӝQJ FӫD WKӏ WUѭӡQJ ÿӇ nhu FҫX Fy NKҧ QăQJ thanh WRiQ Fy ÿLӅX NLӋQ JһS ÿѭӧF cung Yj nhu FҫX WKӵF Vӵ WUӣ WKjQK FҫX [XҩW KLӋQ WUrQ WKӏ WUѭӡQJ.
39. ‹ &ҫX YӅ ÿҩW ÿDL cho VҧQ [XҩW &ҫX vӅ ÿҩW ÿDL cho VҧQ [XҩW Oj WәQJ nhu FҫX Pӣ UӝQJ FiF KRҥW ÿӝQJ VҧQ [XҩW GӵD YjR Pӣ UӝQJ GLӋQ WtFK ÿҩW ÿDL Vӱ GөQJ. ‹ &ҫX ÿҩW ÿDL cho F{QJ QJKLӋS giao E3KkQORҥL WK{QJ Yj FiF F{QJ WUuQK F{QJ FӝQJ &ҫX YӅ ÿҩW ÿDL OjP ÿӏD EjQ SKiW WULӇQ FiF KRҥW ÿӝQJ F{QJ QJKLӋS giao WK{QJ Yj FiF F{QJ WUuQK F{QJ FӝQJ Oj FҫX ÿѭӧF [m KӝL KRi Yj ÿiS ӭQJ EҵQJ FiF FKѭѫQJ WUuQK FӫD &KtQK SKӫ.
40. ‹ &ҫX YӅ QKj ӣ ÿҩW [k\ GӵQJ QKj ӣ Yj ÿҩW [k\ GӵQJ FiF F{QJ WUuQK EҩW ÿӝQJ VҧQ NKiF ắ &ҫX YӅ QKj ӣ ÿҩW [k\ GӵQJ QKj ӣ Yj FiF F{QJ WUuQK EҩW ÿӝQJ VҧQ NKiF lj cҫX SKөF Yө cho ciF hoҥW ÿӝQJ kinh doanh WKѭѫQJ PҥL Yj GӏFK Yө vjӣ. ắ &ҫX YӅ ÿҩW ӣ Yj QKj ӣ Oj FҫX [XҩW KLӋQ UӝQJ UmL QKҩW Yj V{L ÿӝQJ QKҩW WUrQ WKӏ WUѭӡQJ EҩW ÿӝQJ VҧQ. ‹ &ҫX JLҧ WҥR [XҩW KLӋQ trong quan KӋ WKѭѫQJ E3KkQORҥL PҥL do NǤ YӑQJ FӫD QKӳQJ QJѭӡL kinh doanh EX{Q EiQ EҩW ÿӝQJ VҧQ ắ Ĉkylj loҥL cҫX xuҩW hiӋQ do hiӋQ tѭӧQg ÿҫX Fѫ EX{Q EiQ ÿҩW WUrQ WKӏ WUѭӡQJ cӫD nhӳQJ ngѭӡL kinh doanh bҩW ÿӝQJ sҧQ. /j QKkQ Wӕ FăQ EҧQ OjP FăQJ WKҷQJ WKrP quan KӋ YӅ cung FҫX QKj ӣ Yj OjP ÿӝL JLi QKj ÿҩW WăQJ OrQ WҥL PӝW WKӡL ÿLӇP QKҩW ÿӏQK.
41. ‹ 6ӵ gia tăng GkQ Vӕ Yj FiF nhu FҫX SKiW WULӇn - Gia tăQJ GkQ Vӕ OjP gia WăQJ nhu FҫX YӅ ÿҩW ÿDL cho ciF KRҥW ÿӝQJ VҧQ [XҩW cicngjQK - 'kQ Vӕ WăQJ OjP WăQJ quy P{ gia ÿuQK GүQ ÿӃQ nhu FҫX YӅ ÿҩW ÿai ÿӇ mӣ rӝQJ quy P{ GLӋQ WtFK QKj ӣ vj tiFK hӝFӫDFiFKӝgia ÿuQK, QKҩW Oj FiF Kӝ WUҿ WXәL. ‹ 6ӵ thay ÿәL YӅ WtQK FKҩW Yj PөF ÿtFK Vӱ c. &iFQKkQtӕ GөQJ ÿҩW ÿDL ắ Trong VҧQ [XҩW ҧQKKѭӣQJÿӃQ 6ӵ thay ÿәL YӅ ttQK chҩW vj PөF ÿtFK Vӱ GөQJ ÿҩW FҫXQKjÿҩW JLӳD FiF KRҥW ÿӝQJ VҧQ [XҩW NKiF nhau FNJQJ OjP Qҧ\ sinh quan KӋ YӅ FҫX ÿҩW ÿDL cho VҧQ [XҩW. ắ Trong ÿӡL VӕQJ [m KӝL 6ӵ thay ÿәL YӅ WtQK FKҩW Yj PөF ÿtFK Vӱ GөQJ ÿҩW ÿӇ SKөF Yө cho FiF nhu FҫX [k\ GӵQJ QKj ӣ FiF F{QJ WUuQK F{QJ FӝQJ SK~F OӧL [m KӝLôJyS SKҫQ OjP Qҧ\ sinh FҫX YӅ ÿҩW ÿDL cho FiF KRҥW ÿӝQJ Qj\.
42. ‹ 9LӋF OjP Yj thu QKұS ắ 9LӋF OjP + 9LӋF OjP ҧQK KѭӣQJ FKһW FKӁ YӟL thu QKұS Fy WKӇ WăQJ NKҧ QăQJ thanh WRiQ ÿӇ QKұQ ÿѭӧF OѭӧQJ QKj ÿҩW QKѭ mong PXӕQ. + 1JKӅ QJKLӋS Fy \rX FҫX YӅ WtQK FKҩW ÿһF c. &iFQKkQtӕ ÿLӇP FӫD QKj ӣ SK KӧS YӟL \rX FҫX Yj WtQK FKҩW FӫD F{QJ YLӋF, QrQ ҧQK KѭӣQJ ÿӃQ FҫX QKj ÿҩW ҧQKKѭӣQJÿӃQ QKҵP WKӓD PmQ \rX FҫX FӫD F{QJ YLӋF. FҫXQKjÿҩW (tt) ắ Thu QKұS +ThuQKұS WKҩS nhu FҫX YӅ QKj ÿҩW JLҧP do FiF NKRҧQ thu QKұS FKӍ WұS trung ÿӇ JLҧL TX\ӃW FiF nhu FҫX WKLӃW \ӃX FӫD FXӝF VӕQJ. +ThuQKұS cao nhu FҫX YӅ QKj ÿҩW WăQJ OrQ U} QpW do O~F Qj\ FҫX YӅ FiF nhu cҫX WKLӃW \ӃX ÿm ÿѭӧF EҧR ÿҧP, SKҫQ thu QKұS VӁ ÿѭӧF FKX\ӇQ sang JLҧL TX\ӃW YӅ nhu FҫX vӅ QKj ÿҩW.
43. ‹ Ĉ{ WKӏ KRi Yj TXi WUuQK SKiW WULӇQ FӫD ÿ{ WKӏ ắ 4Xi WUuQK ÿ{ WKӏ KRi Oj TXi WUuQK Fy Vӵ thay ÿәL FăQ EҧQ QKҩW YӅ FҫX QKj ÿҩW ÿ{ WKӏ Yj PҩW FkQ ÿӕL cung FҫX YӅ QKj ӣÿ{WKӏ. ắ &ҫX YӅ QKj ÿҩW QyL ULrQJ WKӏ WUѭӡQJ QKj ÿҩW QyL chung GLӉQ ELӃQ V{L ÿӝQJ QKҩW trong TXi WUuQK SKiW WULӇQ FӫD ÿ{ c. &iFQKkQtӕ WKӏ KRi. ‹ 0ӕW Yj WKӏ KLӃX QKj ӣ ҧQKKѭӣQJÿӃQ 0ӕW WLrX GQJ vj thӏ hiӃX nhjӣcӫD ngѭӡL dkncNJQJ Oj FҫXQKjÿҩW (tt) QKӳQJ QKkQ Wӕ OjP thay ÿәL ÿiQJ NӇ FҫX YӅ QKj ӣ. ‹ 6ӵ SKiW WULӇQ Yj KRjQ WKLӋQ FӫD KӋ WKӕQJ cѫ sӣ Kҥ WҫQJ 6ӵ SKiW WULӇQ Yj KRjQ WKLӋQ YӅ cѫ sӣ Kҥ WҫQJ OjP WăQJ ÿiQJ NӇ FҫX YӅ QKj ÿҩW tҥL QKӳQJ YQJ ÿҩW mj WUѭӟF ÿk\ Fѫ Vӣ Kҥ WҫQJ chѭaphiW triӇQ NK{QJ Fy NKҧ QăQJ WLӃS FұQ.
44. ‹ 1KӳQJFKtQKViFKFӫD&KtQKSKӫ ắ 6ӵ WKӯD QKұQ Vӣ KӳX Wѭ QKkQ YӅ QKj ӣ Oj PӝW ÿӝW SKi OjP WăQJ FҫX YӅ QKj ӣ cho FiF PөF ÿtFK NKiF nhau FӫD QJѭӡL GkQ. ắ &KtQK ViFK quy ÿӏQK vӅ WKXr QKj Yj EiQ QKj cӫD ChtQK phӫ FNJQJ Oj WiF QKkQ QKҥ\ FҧP ÿӃQ Vӵ c. &iFQKkQtӕ thay ÿәL YӅ FҫX WKXr QKj hay FҫX mua QKj ÿҩW. ҧQKKѭӣQJÿӃQ ắ 1KӳQJ quy ÿӏQK FӫD &KtQK SKӫ Yj FKtQK FҫXQKjÿҩW (tt) TX\ӅQ ÿӏD SKѭѫQJ YӅ QKj ӣ Yj ÿҩW ӣ FNJQJ Fy WKӇ OjP WULӋW WLrX KRһF NKѫL Gұ\ FҫX YӅ QKj ӣ Yj ÿҩW ӣ. ắ &KtQK ViFK WLӅQ WӋ FNJQJ Fy WiF ÿӝQJ PҥQK PӁ ÿӃQ NKҧ QăQJ thanh WRiQ FӫD QJѭӡL GkQ Wӯ ÿy ҧQK KѭӣQJ ÿӃQ FҫX YӅ QKj ÿҩW.
45. d3KѭѫQJSKiS[iFÿӏQKFҫXYjÿӝFRJLmQFӫD FҫX QKjÿҩW. ‹ 7әQJ nhu FҫX YӅ QKj ӣ cy thӇ ÿѭӧF [iF 3KѭѫQJSKiS[iFÿӏQK ÿӏQK nhѭ sau: AD = N x Dmin Trong ÿy: AD: 7әQJ FҫX QKj ÿҩW. FҫX QKjÿҩW N: 7әQJ Vӕ GkQ KRһF WәQJ Vӕ Kӝ. Dmin: ĈӏQK PӭF Vӱ GөQJ QKj ÿҩW WӕL WKLӇX /ѭӧQJFҫX trung EuQK. ĈѭӡQJFҫXQKjӣFDRFҩS ĈѭӡQJFҫXQKjӣWK{QJWKѭӡQJ ‹ 9LӋF [iF ÿӏQK FҫX YӅ QKj ÿҩW WҥL PӛL WKӡL ÿLӇP Fy WKӇ FăQ Fӭ YjR: - Quy P{ Yj NӃW FҩX FӫD FiF QKyP GkQ Fѭ. - 7uQK WUҥQJ QKj ӣ KLӋQ WҥL. - 1JkQ TXӻ WtFK OXӻ cho YLӋF thay ÿәL, FҧL WҥR FKӛ ӣ JLi Fҧ QKj ӣ KLӋQ WҥL Yj mua EiQ trao 7KXQKұS *LӟLKҥQ 7KXQKұS 7KXQKұS WKҩS ÿ{L cao ÿәL QKj ӣ GLӉQ ra WUrQ WKӏ WUѭӡQJ. ĈӗWKӏ0ӕLTXDQKӋWKXQKұSYjFҫXQKjӣ
46. ‹ .KiL QLӋP Ĉӝ thay ÿәL FӫD FҫX YӅ QKj ӣ so YӟL ÿӝ thay ÿәL FӫD FiF \ӃX Wӕ [iF ÿӏQK ÿѭӧF JӑL Oj ÿӝ co JLmQ FӫD FҫX YӅ QKj ÿҩW. ‹ &{QJ WKӭF WtQK D %UDi E = ĈӝFRJLmQFӫD Y %UYi FҫXQKjÿҩW Trong ÿy: -EY:+Ӌ Vӕ co JLmQ FӫD FҫX QKj ÿҩW so YӟL \ӃX Wӕ Y. -Di: 7ӹ OӋ % PӭF thay ÿәL YӅ FҫX QKj ÿҩW khi ELӃQ Vӕ YthayÿәL. -Yi: 7ӹ OӋ % PӭF thay ÿәL FӫD ELӃQ Vӕ Y.
47. ắ Ĉӝ co JLҧQ FӫD FҫX so YӟL WUuQK ÿӝ VҧQ [XҩW Trong giai ÿRҥQ FKX\ӇQ giao JLӳD FiF WUuQK ÿӝ VҧQ [XҩW JLӳD FiF SKѭѫQJ WKӭF kinh doanh, ÿӝ co JLmQ FӫD FҫX Oj UҩW OӟQ. Khi ÿy ÿӝ co JLmQ FӫD FҫX VӁ SKө WKXӝF YjR Vӵ thay ÿәL FӫD F{QJ QJKӋ Yj WtQK FKҩW FKX\rQ P{Q KRi FӫD VҧQ [XҩW. 6ӵ gia WăQJ FӫD PӭF ÿӝ ÿҫX Wѭ F{QJ QJKӋ canh WiF WLrQ WLӃQ FӫD Wӹ WUӑQJ FKX\rQ P{Q KRi VӁ Oj FiF ELӃQ Vӕ TX\ӃW ÿӏQK PӭF gia WăQJ WѭѫQJ ӭQJ FӫD FҫX YӅ ÿҩW ÿDL VҧQ [XҩW. /ѭӧQJFҫX ĈӝFRJLmQFӫD &ҫXYӅÿҩWÿDLVҧQ[XҩW FҫXQKjÿҩW 7UuQKÿӝ VҧQ[XҩW 6ҧQ[XҩW &ѫNKtKyD .ӃWKӧSÿҫXWѭYj WKӫF{QJ FKX\rQP{QKyD ĈӗWKӏ0ӕLOLrQKӋJLӳDOѭӧQJFҫXÿҩWÿDLYjWUuQKÿӝ VҧQ[XҩW
48. ắ Ĉӝ co JLmQ FӫD FҫX YӅ ÿҩW ӣ Yj QKj ӣ YӃX tӕ nj\ pKө WKXӝF UҩW OӟQ YjR FiF ELӃQ Vӕ: quy m{ gia ÿuQK,thu ĈӝFRJLmQFӫD nhұS vj gii cҧ. FҫXQKjÿҩW - Ĉӝ co JLmQ FӫD FҫX QKj ӣ so YӟL quy P{ gia ÿuQK Oj quan KӋ so ViQK JLӳD Wӹ OӋ WăQJ YӅ FҫX so YӟL WăQJ Vӕ QJѭӡL trong PӛL gia ÿuQK. - Ĉӝ co JLmQ FӫD FҫX QKj ӣ so YӟL thu QKұS ÿѭӧF [iF ÿӏQK Oj WӕF ÿӝ ELӃQ WKLrQ FӫD FҫX so YӟL WӕF ÿӝ thay ÿәL FӫD thu QKұS. - Ĉӝ co JLmQ FӫD FҫX QKj ÿҩW ÿӕL YӟL JLi Fҧ Oj quan KӋ so ViQK &ҫXQKjÿҩW JLӳD WӕF ÿӝ ELӃQ ÿӝQJ FӫD FҫX so YӟL WӕF ÿӝ ELӃQ WKLrQ FӫD JLi Fҧ QKj ӣ. 7әQJFҫXQKj ĈѭӡQJFҫXYӅQKjӣ *LDÿuQKÿӝF 4X\P{YjNӃWFҫX 7ăQJTX\P{ WKkQYjJLDÿuQK JLDÿuQKWKD\ÿәL QKѭQJNӃWFҩX FyFRQQKӓ NK{QJÿәL 7KXQKұS 4X\P{ JLDÿuQK ĈӗWKӏ4XDQKӋJLӳDPӭFWKXQKұSYj ĈӗWKӏ4XDQKӋJLӳDTX\P{JLDÿuQKYjFҫXYӅÿҩW WәQJFҫXQKjӣ
49. 2.3. /ộ7+8<ӂ79ӄ&81*1+ơĈҨ7 Cung QKj ÿ̽W WUrQ WKͣ WÚ͵QJ Oj PͱW ÓͻQJ QKj ÿ̽W V͍Q VjQJ ÿ́D ra trao ÿͭL WUrQ WKͣ WÚ͵QJ W̹L PͱW WK͵L ÿL͛P QjR ÿy YͳL PͱW P΁F JLi JLͳL K̹Q QK̽W ÿͣQK. ‹ ĈӇ FiF QJXӗQ QKj ÿҩW WUӣ WKjQK QJXӗQ cung QKj ÿҩW WUrQ WKӏ WUѭӡQJ FҫQ Fy FiF ÿLӅX NLӋQ sau: ắ 4Xӻ QKj ÿҩW SKҧL ÿҥW ÿѭӧF FiF WLrX FKXҭQ Yj a. .KiLQLӋPYӅ \rX FҫX FӫD WKӏ WUѭӡQJ. FXQJQKjÿҩW ắ &Kӫ Vӣ KӳX TXӻ QKj ÿҩW Fy nhu FҫX EiQ WӭF Oj VҹQ VjQJ FKX\ӇQ giao QKj ÿҩW ÿy cho QJѭӡL NKiF YӟL PӭF JLi WKtFK KӧS QjR ÿy. ắ *Li Fҧ ÿӇ WKӵF KLӋQ TX\ӅQ FKX\ӇQ giao WjL VҧQ SKҧL SK KӧS YӟL JLi PһW EҵQJ chung (SK KӧS YӟL NKҧ QăQJ thanh WRiQ Yj FKҩS QKұQ FӫD WKӏ WUѭӡQJ). ắ 3KҧL Fy WKӏ WUѭӡQJ QKj ÿҩW [XҩW KLӋQ Yj TXӻ QKj ÿҩW ÿy tham gia YjR giao GӏFK WUrQ WKӏ WUѭӡQJ Oj ÿѭӧF WKӯD QKұQ.
50. ‹ 4Xӻ QKj ÿҩW trong quy KRҥFK 1Kj QѭӟF WKӵF KLӋQ quy KRҥFK Yj SKkQ ÿӏQK FiF YQJ ÿҩW ÿDL cho FiF PөF ÿtFK Vӱ GөQJ NKiF nhau, OjP WăQJ cung ÿҩW ӣ Yj FNJQJ ÿӗQJ QJKƭD YӟL WăQJ cung YӅ QKj ӣ. 7әQJ cung YӅ QKj ÿҩW WUѭӟF KӃW SKө b. 1KӳQJQKkQtӕKѭӣQJ WKXӝF YjR TXӻ ÿҩW ÿѭӧF quy KRҥFK GQJ cho [k\ ÿӃQ FXQJQKjÿҩW GӵQJ GkQ GөQJ. ‹ 6ӵ SKiW WULӇQ FӫD KӋ WKӕQJ cѫ sӣKҥWҫQJ Sӵ phit triӇncӫD hӋ thӕQJ cѫ sӣ Kҥ WҫQJ Fy tiF dөQJ rҩW lӟQ ÿӃn cung nhjÿҩW,cyWKӇOjP thay ÿәL F{QJ GөQJ Yj JLi WUӏ FӫD QKj ÿҩW KLӋQ Fy.
51. ‹ &iFyӃX tӕÿҫXYjRYjFKLSKtSKiWWULӇQQKjӣ ắ 1ӃX FiF QJX\rQ YұW OLӋX cho [k\ GӵQJ QKj ӣ VҹQ Fy WKu NKҧ QăQJ Yj WӕF ÿӝ SKiW WULӇQ FӫD QJjQK [k\ GӵQJ QKj ӣ PҥQK KѫQ (vj ngѭӧF lҥL). ắ 1ӃX JLi Fҧ FiF QJX\rQ YұW OLӋX b1KӳQJQKkQtӕKѭӣQJ [k\ GӵQJ Kҥ WKu JLi WKjQK [k\ GӵQJ FNJQJ ÿӃQ FXQJQKjÿҩW (tt) WKҩS Yj NKҧ QăQJ cung QKj ӣ YӟL JLi Kҥ VӁ ÿѭӧF Pӣ UӝQJ (vj ngѭӧF lҥL). ắ YӃX tӕ F{QJ QJKӋ Yj Nӻ WKXұW [k\ GӵQJ ҧQK KѭӣQJ UҩW OӟQ ÿӃQ FKҩW OѭӧQJ QKj ӣ Wӯ ÿy ҧQK KѭӣQJ ÿiQJ NӇ ÿӃQ cung QKj ÿҩW QKҩW Oj WҥL QKӳQJ YQJ Fy ÿLӅX NLӋQ Wӵ QKLrQ ÿһF WK.
52. ‹ &KtQKViFKYjSKiSOXұWFӫD1KjQѭӟF ắ 9LӋF quy ÿӏQK U} UjQJ Yj [iF OұS UӝQJ UmL FiF TX\ӅQ ÿӕL YӟL FiF QJXӗQ ÿҩW ÿDL Yj QKj ӣ Oj ÿLӅX NLӋQ ÿӇ QJXӗQ Qj\ VҹQ VjQJ Yj Fy ÿҫ\ ÿӫ ÿLӅX NLӋQ tham gia YjR WKӏ WUѭӡQJ QKj ÿҩW KӧS SKiS. b1KӳQJQKkQtӕKѭӣQJ ắ 6ӵ KӧS SKiS KRi YӅ FiF TX\ӅQ Vӣ ÿӃQ FXQJQKjÿҩW (tt) KӳX Yj Vӱ GөQJ QKj ÿҩW FQJ YӟL YLӋF WKӯD QKұQ Yj cho KRҥW ÿӝQJ F{QJ khai WKӏ WUѭӡQJ QKj ÿҩW FNJQJ Oj PӝW QKkQ Wӕ WiF ÿӝQJ UҩW OӟQ ÿӃQ OѭӧQJ cung Yj FҫX YӅ QKj ÿҩW. ắ &KtQK ViFK ÿҫX Wѭ SKiW WULӇQ CSHT Yj Pӣ UӝQJ SKҥP vi ÿ{ WKӏ cӫD ChtQK phӫ cy QKӳQJ WiF ÿӝQJ WUӵF WLӃS ÿӃQ cung YӅ QKj ÿҩW.
53. ắ ĈҩW ÿDL Fy QJXӗQ JӕF Wӯ Wӵ QKLrQ, G FiF \ӃX Wӕ VҧQ [XҩW Fy thay ÿәL theo FKLӅX KѭӟQJ QjR WKu Vӕ OѭӧQJ ÿҩW ÿDL YүQ NK{QJ thay ÿәL. 9u Yұ\ WәQJ cung YӅ ÿҩW ÿDL QyL chung Oj PӝW GҥQJ ÿѭӡQJ cung KRjQ WRjQ NK{QJ co JLmQ. Trong WUѭӡQJ KӧS Qj\ ÿѭӡQJ WәQJ cung YӅ ÿҩW ÿDL Oj PӝW ÿѭӡQJ WKҷQJ ÿӭQJ YX{QJ JyF YӟL WUөF KRjQK. Ĉӗ WKӏ 5) FĈӝFRJLmQFӫD FXQJQKjÿҩW *Li ĈѭӡQJFXQJ /ѭӧQJFXQJ ĈӗWKӏ0ӭFFXQJFӕÿӏQKYӟLPӑLPӭFJLiWKD\ÿәL
54. ắ Trong QKӳQJ SKҥP vi Yj KRjQ FҧQK QKҩW ÿӏQK cung YӅ QKj ÿҩW Oj PӝW KjP co JLmQ ÿӕL YӟL JLi Fҧ,nhҩW lj trong trѭӡQJ hӧS gii cҧ trao ÿәL tăQglrQ. Tuy QKLrQ ÿӝ co JLmQ FӫD cung QKj ÿҩW so YӟL JLi Fҧ QyL chung Oj WѭѫQJ ÿӕL QKӓ do Yұ\ KjP cung QKj ÿҩW WUrQ WKӵF WӃ Oj PӝW ÿѭӡQJ WѭѫQJ ÿӕL GӕF. Ĉӗ WKӏ 6) *Li FĈӝFRJLmQFӫD ĈѭӡQJFXQJ FXQJQKjÿҩW /ѭӧQJFXQJ Ĉӗ thӏ 6: 0ӭFFXQJWKD\ÿәLNKLJLiWKD\ÿәL
55. ắ Khi NK{QJ Fy QKӳQJ thay ÿәL YӅ FiF WiF QKkQ ҧQK KѭӣQJ ÿӃQ cung YӅ QKj ÿҩW WKu OѭӧQJ cung VӁ YұQ ÿӝQJ WUrQ ÿѭӡQJ cung ÿӏQK WUѭӟF. ắ &ҫX QKj ӣ Fy ÿӝ co JLmQ cao YӟL JLi Fҧ QrQ ÿѭӡQJ FҫX WKѭӡQJ Fy ÿӝ GӕF QKӓ. ( Khi cung nhj ÿҩW thay ÿӕL theo ÿѭӡQJ cong Fy ÿӝ GӕF OӟQ WKu FKӍ FҫQ PӝW Vӵ thay QKӓ YӅ OѭӧQJ cung VӁ GүQ ÿӃQ Vӵ thay ÿәL ÿiQJ NӇ YӅ PӭF JLi Fҧ. *Li &ҫX Cung .KLWKD\ÿәL TX\KRҥFK d. 6ӵGӏFKFKX\ӇQ ÿѭӡQJFXQJQKjÿҩW /ѭӧQJFXQJ ĈӗWKӏ6ӵGӏFKFKX\ӇQFӫDÿѭӡQJFXQJQKjÿҩW
56. ‹ 1KӳQJ WiF QKkQ OjP GӏFK FKX\ӇQ ÿѭӡQJ cung QKLӅX QKҩW SKҧL NӇ ÿӃQ FiF FKtQK ViFK FӫD &KtQK SKӫ YӅ YҩQ ÿӅ QKj ÿҩW: ắ 1KӳQJ FKtQK ViFK Fy OLrQ quan ÿӃQ TXҧQ Oờ XD QKj ӣ QKѭ: FҩS SKpS XD, FiF quy ÿӏQK YӅ WLrX FKXҭQ KRi XD QKj ӣ Yj ÿҩW ӣôWKѭӡQJ OjP ÿѭӡQJ cung GӏFK YӅ ErQ WUiL. ắ 9LӋF Pӣ UӝQJ quy KRҥFK Yj FKX\ӇQ ÿәL PөF ÿtFK Vӱ GөQJ ÿҩW VӁ OjP ÿѭӡQJ cung GӏFK FKX\ӇQ YӅ ErQ SKҧL. ( Nhѭ vұ\: 6ӵ can WKLӋS Fy KLӋX OӵF QKҩW FӫD &KtQK SKӫ YjR WKӏ WUѭӡQJ QKj ÿҩW chtQK Oj Vӵ can WKLӋS YjR QKӳQJ WKӇ FKӃ OjP thay ÿәL ÿѭӡQJ cung. *Li &ҫX Cung .KLWKD\ÿәL TX\KRҥFK d. 6ӵGӏFKFKX\ӇQ ÿѭӡQJFXQJQKjÿҩW /ѭӧQJFXQJ ĈӗWKӏ6ӵGӏFKFKX\ӇQFӫDÿѭӡQJFXQJQKjÿҩW
57. 2&ẩ&48</8Ұ7.,1+7ӂ&Ѫ%Ҧ19ơҦ1++ѬӢ1* Ĉӂ1/Ӵ$&+Ӑ1.,1+7ӂ - 'kQ Vӕ QJj\ FjQJ WăQJ nhanh, WӕF ÿӝ SKiW WULӇQ kinh WӃ QJj\ FjQJ PҥQK PӁ GүQ ÿӃQ nhu FҫX Vӱ GөQJ FiF QJXӗQ WjL QJX\rQ QJj\ FjQJ to OӟQ GүQ ÿӃQ KLӋQ WѭӧQJ QJj\ khan . 24X\OXұWNKDQKLӃP FjQJ KLӃP QJXӗQ WjL QJX\rQ - 3KҧL QJKLrP W~F Yj Fӕ JҳQJ WKӵF KLӋQ WӕW QKҩW YLӋF OӵD FKӑQ JLҧL SKiS kinh WӃ WӕL ѭX khi OӵD FKӑQ SKҧL OX{Q QKӟ ÿӃQ YҩQ ÿӅ JLӟL KҥQ FӫD QJXӗQ OӵF Vӵ khan KLӃP Yj FҥQ NLӋW FӫD WjL QJX\rQ.
58. Quy OXұW Qj\ ELӇX WKӏ PӕL quan KӋ JLӳD OѭӧQJ ÿҫX YjR Yj ÿҫX ra FӫD TXi WUuQK VҧQ [XҩW. Trong TXi WUuQK VҧQ [XҩW khi PӝW \ӃX Wӕ ÿҫX YjR WăQJ FzQ \ӃX Wӕ ÿҫX YjR 24X\OXұWKLӋXVXҩW NKiF OҥL KҥQ FKӃ WKu ÿӃQ PӝW O~F QjR ÿy cұQELrQJLҧPGҫQ PӭF WăQJ VҧQ OѭӧQJ ÿҫX ra VӁ JLҧP ÿL khi WăQJ WKrP PӝW ÿѫQ Yӏ ÿҫX YjR. ( 1JѭӡL ta JӑL Oj quy OXұW KLӋX VXҩW FұQ ELrQ JLҧP GҫQ.
59. ‹ Chi SKt Fѫ KӝL Oj SKҫQ OӧL tFK Eӏ PҩW ÿL khi FK~QJ ta TX\ӃW ÿӏQK FKӑQ ÿӕL WѭӧQJ Qj\ Pj NK{QJ FKӑQ ÿӕL WѭӧQJ NKiF. *Li WUӏ PҩW ÿL EҵQJ JLi WUӏ FӫD ÿӕL WѭӧQJ NK{QJ ÿѭӧF OӵD FKӑQ. 2.4.34X\OXұWFKLSKt ‹ Trong Vӱ GөQJ QJXӗQ OӵF ӣ ÿLӅX FѫKӝLJLDWăQJ NLӋQ Fy KҥQ ÿӇ VҧQ [XҩW PӝW VҧQ SKҭP A FK~QJ ta QJj\ FjQJ SKҧL hy sinh QKLӅX VҧQ SKҭP B QjR ÿy. ( 1JѭӡL ta JӑL Oj quy OXұW chi SKt Fѫ KӝL gia WăQJ.
60. &+ѬѪ1* 3+ѬѪ1*3+ẩ33+ặ17ậ&+ .,1+7ӂĈҨ7
61. /Ӧ,7+ӂ78<ӊ7ĈӔ, * ;pW Yt Gө: ĈӇ VҧQ [XҩW ÿѭӧF PӝW ÿѫQ 4XӕF 4XӕF Yӏ VҧQ SKҭP FӫD 2 ORҥL KjQJ KRi gia A gia B Oj JҥR Yj Fj SKr chi SKt VҧQ [XҩW cho PӛL ÿѫQ Yӏ VҧQ SKҭP PӛL *ҥR 13 ORҥL ӣ hai TXӕF gia QKѭ sau WtQK EҵQJ ÿѫQ Yӏ chi SKt &jSKr 42 Trong vt dө trrQ, [pW YӅ \ӃX Wӕ chi SKt ÿӇ FQJ VҧQ [XҩW ra PӝW ÿѫQ Yӏ VҧQ SKҭP: TXӕF gia A Fy chi SKt VҧQ [XҩW 1 ÿѫQ Yӏ VҧQ SKҭP GҥR tW KѫQ so YӟL TXӕF gia B nrn FK~QJ ta WKҩ\ TXӕF gia A Fy OӧL WKӃ KѫQ TXӕF gia B YӅ VҧQ [XҩW JҥR. Ĉk\ Oj OӧL WKӃ WX\ӋW ÿӕL Yu chi SKt VҧQ [XҩW JҥR ӣ ErQ A Uҿ KѫQ. 1JѭӧF OҥL YӟL &j SKr WKu TXӕF gia B OҥL Fy OӧL WKӃ WX\ӋW ÿӕL.
62. /ӧL WKӃ WX\ӋW ÿӕL YӅ VҧQ [XҩW VҧQ SKҭP Oj do tiF ÿӝQJ thuұnlӧL cӫD ÿLӅX NLӋQ Wӵ QKLrQ KRһF QKkQ WҥR FӫD TXӕF gia, vQJ lmQK thә ÿѭD OҥL OjP .KiLQLӋP cho YLӋF VҧQ [XҩW FiF VҧQ SKҭP KjQJ KRi ӣ quӕF gia hay YQJ ÿy Fy JLi WKjQK Uҿ KѫQ so YӟL FiF QѭӟF NKiF YQJ NKiF.
63. /Ӧ,7+ӂ7ѬѪ1*ĈӔ, ‹ ;pWYtGө BҧQJ&KLSKtVҧQ[XҩW Qua EҧQJ 1taWKҩ\: Ĉ˿QYͣWtQKÿYFKLSKt ắ ;pW theo chi SKt VҧQ [XҩW WKu chi SKt VҧQ ÿYWKpS ÿYTXҫQiR [XҩW WKpS Yj TXҫQ iR FӫD 9LӋW Nam ÿӅX cao KѫQ Nga, Nga Fy OӧL WKӃ WX\ӋW ÿӕL so YӟL 9LӋW Nam YӅ Nga 16 4 VҧQ [XҩW 2 PһW KjQJ WUrQ. ( 9LӋW Nam NK{QJ Fy NKҧ QăQJ [XҩW NKҭX 9LӋW1DP 25 5 VҧQ SKҭP QjR sang Nga. Qua EҧQJ 2taWKҩ\: Theo chi SKt so ViQK: ắ Chi SKt VҧQ [XҩW WKpS FӫD VN cao KѫQ %ҧQJ&KLSKtVRViQK Nga: ÿӇ VҧQ [XҩW 1 ÿѫQ Yӏ WKpS VN FҫQ 5 ÿY TXҫQ Ĉ˿QYͣWtQKÿYFKLSKt iR trong khi Nga FKӍ FҫQ 4. ÿYWKpS ÿYTXҫQiR ÿYTXҫQiR ÿYWKpS ắ ĈӇ VҧQ [XҩW 1 ÿY TXҫQ iR VN FKӍ FҫQ 1/5 ÿѫQ Yӏ WKpS trong khi Nga FҫQ 1/4. Nga 41/4 ( ĈLӅX Qj\ cho WKҩ\ VN KRjQ WRjQ Fy WKӇ [XҩW NKҭX TXҫQ iR sang Nga Yj QKұS NKҭX WKpS Wӯ 9LӋW1DP 51/5 Kӑ. 9LӋF trao ÿәL Fy WKӇ Fy OӧL tFK cho Fҧ 2 QѭӟF.
64. Trong Yt Gө WҥL EҧQJ 2taQyL: 9LӋW Nam Fy OӧL WKӃ WѭѫQJ ÿӕL so YӟL Nga YӅ VҧQ [XҩW TXҫQ iR. /ӧL WKӃ WѭѫQJ ÿӕL OӧL WKӃ so ViQK) ÿѭӧF SKiW ELӇX /Ӧ,7+ӂ7ѬѪ1*ĈӔ, QKѭ sau: ³0ӛLTXӕF gia VӁ ÿѭӧF OӧL khi FKX\rQ P{Q KyD VҧQ ) [XҩW Yj [XҩW NKҭX QKӳQJ KjQJ KyD Pj PuQK Fy WKӇ VҧQ [XҩW YӟL chi SKt WѭѫQJ ÿӕL WKҩS (hay WѭѫQJ ÿӕL Fy KLӋX TXҧ KѫQ FiF QѭӟF NKiF. 1JѭӧF OҥL PӛL TXӕF gia VӁ ÿѭӧF OӧL QӃX QKұS NKҭX QKӳQJ KjQJ KyD Pj PuQK Fy WKӇ VҧQ [XҩW YӟL chi SKt WѭѫQJ ÿӕL cao (hay WѭѫQJ ÿӕL NK{QJ KLӋX TXҧ EҵQJ FiF QѭӟF NKiF. 7KX\ӃW OӧL WKӃ WѭѫQJ ÿӕL ÿѭӧF ӭQJ GөQJ trong FiF ÿLӅX NLӋQ FKӫ \ӃX: - 0ӛL YQJ Fy NKӕL OѭӧQJ WjL QJX\rQ Fӕ ÿӏQK ÿѭӧF coi Oj ORҥL ÿҫX YjR duy QKҩW Yj TX\ӃW ÿӏQK VҧQ OѭӧQJ WӕL ÿD ORҥL VҧQ SKҭP Fy WKӇ OjP ra ÿѭӧF. -DoWUuQK ÿӝ Nӻ WKXұW VҧQ [XҩW NKiF nhau OjP cho chi SKt VҧQ [XҩW WѭѫQJ ÿӕL ӣ PӛL YQJ KRһF PӛL QѭӟF NKiF nhau, QJKƭD Oj Fy Vӵ FKrQK OӋFK YӅ QăQJ VXҩW lao ÿӝQJ WѭѫQJ ÿӕL. - .K{QJ Fy KLӋX TXҧ kinh WӃ theo quy P{ QrQ chi SKt VҧQ [XҩW FӫD ÿѫQ Yӏ VҧQ SKҭP NK{QJ ELӃQ ÿӝQJ theo VҧQ OѭӧQJ. - .KӕL OѭӧQJ WjL QJX\rQ ÿѭӧF Vӱ GөQJ KӃW. - Trong WKѭѫQJ PҥL NK{QJ Fy chi SKt YұQ FKX\ӇQ,chiSKt giao GӏFK WKӏ WUѭӡQJ OX{Q OX{Q Fy FҥQK tranh.
65. &+,3+ậ&Ѫ+Ӝ,7521*6Ӱ'Ө1*ĈҨ7 Chi SKt Fѫ KӝL Oj QKӳQJ OӧL tFK PҩW ÿL khi FKӑQ SKѭѫQJ iQ Qj\ Pj NK{QJ FKӑQ SKѭѫQJ iQ NKiF. Trong VҧQ xXҩW, ÿy Oj Vӕ OѭӧQJ FiF KjQJ KyD NKiF FҫQ SKҧL Eӓ ÿi ÿӇ Fy WKrP PӝW ÿѫQ Yӏ KjQJ KyD PӟL QjR ÿy. 0ӛL PӝW KRҥW ÿӝQJ ÿӅX Fy PӝW chi SKt Fѫ KӝL. VtGө1: D.KiLQLӋP Khi PӝW QJѭӡL QjR ÿy ÿҫX Wѭ 10.000 USD YjR [k\ văQ SKzQJ cho WKXr WKu FKtQK QJѭӡL ÿy ÿm Eӓ Oӥ Fѫ KӝL ÿѭӧF KѭӣQJ WLӅQ OmL QӃX JӱL 10.000 USD YjR QJkQ KjQJ QKѭ PӝW NKRҧQ WLӅQ WLӃW NLӋP.ChiSKt Fѫ KӝL FӫD Gӵ iQ ÿҫX Wѭ 10.000 USD YjR [k\ văn SKzQJ cho WKXr FKtQK Oj NKRҧQ OmL WLӃW NLӋP ÿiQJ ra Fy WKӇ Fy ÿѭӧF QӃX gӱi QJkQ KjQJ.
66. 0ӝW hecta UXӝQJ ÿang WUӗQJ /ҥF PӛL Yө cho thu KRҥFK 1,7 WҩQKD.NgѭӡL GkQ dѭӟL Vӵ tѭ YҩQ FӫD FiQ Eӝ Nӻ WKXұW ÿm PҥQK GҥQ FKX\ӇQ sang WUӗQJ rau 9tGө ÿӇ cung FҩS cho nhu FҫX QJj\ FjQJ cao FӫD ngѭӡL GkQ.NhѭYұ\chi SKt cѫ KӝL ÿӇ WUӗQJ rau WUrQ 1ha UXӝQJ ÿy FKtQK Oj 1,7 WҩQ /ҥF hay FKtQK Oj VҧQ lѭӧQJ FӫD /ҥF QӃX WLӃS WөF ÿѭӧF WUӗQJ WUrQ ÿy. ‹ Trong sӱ GөQJ ÿҩW: Chi SKt cѫ KӝL FӫD PӝW GLӋQ WtFK ÿҩW ÿai ÿӇ VҧQ [XҩW mӝW ORҥL VҧQ SKҭP A FKtQK Oj VҧQ lѭӧQJ KRһF JLi WUӏ VҧQ ) lѭӧQJ FӫD ORҥL VҧQ SKҭP B WUrQ GLӋQ WtFK ÿy Eӏ Eӓ ÿi ÿӇ thay WKӃ EҵQJ ORҥL A.
67. 1ҳP EҳW ÿѭӧF chi SKt cѫKӝL JL~S cho FKtQK TX\ӅQ QKj VҧQ [XҩW Yj FiF doanh QJKLӋS OӵD ộQJKƭD FKӑQ Yj TX\ӃW ÿӏQK ÿѭӧF FiF FKtQK ViFK FNJQJ nhѭFiFORҥL KuQK VҧQ [XҩW Fy KLӋX TXҧ QKҩW Yj KӧS Oờ QKҩW.
68. 3.5. 3+ặ17ậ&+7ơ,&+ậ1+7521* .,1+7ӂĈҨ7 ‹ 3KkQ WtFK WjL FKtQK Oj YLӋF ÿiQK JLi PӝW NӃ KRҥFK Vӱ GөQJ ÿҩW hay PӝW SKѭѫQJ iQ quy KRҥFK Vӱ GөQJ ÿҩW WUrQ quan ÿLӇP PӝW QJѭӡL KRһF PӝW Wә FKӭF ÿҫX .KiLQLӋP Wѭ Yj khai WKiF Vӱ GөQJ ÿҩW JӑL chung Oj doanh QKkQ. ( 3KkQ WtFK WjL FKtQK QKҵP JLҧL TX\ӃW YҩQ ÿӅ NӃ KRҥFK quy KRҥFK Vӱ GөQJ ÿҩW Fy ÿҧP EҧR ÿѭӧF YӕQ theo \rX FҫX Yj Fy NKҧ QăQJ WUҧ ÿѭӧF YӕQ ÿҫX Wѭ NK{QJ"
69. ‹ 0өF WLrX: - ĈҧP EҧR NtFK WKtFK ÿѭӧF QJѭӡL Vӱ GөQJ ÿҩW Yj FiF Wә FKӭF Vӱ GөQJ ÿҩW. - ĈiQK JLi ҧQK KѭӣQJ WjL FKtQK FӫD NӃ KRҥFK SKѭѫQJ iQ Gӵ iQ quy KRҥFK WӟL QJѭӡL Vӱ GөQJ ÿҩW. 0өFWLrX - Cung FҩS PӝW NӃ KRҥFK WjL FKtQK SK KӧS. WUuQKWӵ - ;iF ÿӏQK FiF \rX FҫX WjL FKtQK FӫD QKӳQJ QJѭӡL tham gia ÿҫX Wѭ QKѭ PӝW WәQJ WKӇ. - ĈiQK JLi NKҧ QăQJ TXҧQ Oờ WjL FKtQK. ‹ 7UuQK Wӵ: - ;iF ÿӏQK FiF NKRҧQ chi SKt Yj thu QKұS KRһF OӧL tFK FӫD Gӵ iQ Yj OұS GzQJ WLӅQ qua FiF WKӡL gian. - 7tQK JLi WUӏ WѭѫQJ ÿѭѫQJ FӫD chi SKt thu QKұS Yj GzQJ WLӅQ theo WKӡL gian. - ;iF ÿӏQK SKѭѫQJ SKiS SKkQ WtFK Yj OӵD FKӑQ NӃ KRҥFK SKѭѫQJ iQ quy KRҥFK Gӵ iQ ÿҫX Wѭ.
70. 3.5.37tQKJLiWUӏWKHRWKӡLJLDQFӫDGzQJWLӅQ JLiWUӏWѭѫQJÿѭѫQJFӫDGzQJWLӅQ ‹ 9Ӆ PһW ÿҫX Wѭ: QӃX QKұQ WLӅQ K{P nay WKu Fy WKӇ ÿҫX Wѭ YjR FKӛ NKiF KRһF cho vay, JӱL WLӃW NLӋP ÿӇ Fy OmL. 1Kѭ Yұ\ Vӕ WLӅQ JӕF VӁ ÿѭӧF FӝQJ YӟL PӝW Vӕ OmL trong WѭѫQJ lai. ‹ VӅ mһW WLrX GQJ: PӑL QJѭӡL ÿӅX PXӕQ a. 7KӡLJLDQOjWLӅQ Fy WLӅQ K{P nay ÿӇ mua FiF KjQJ KRi, GӏFK Yө KѫQ Oj sau Qj\. Trong SKkQ WtFK ÿiQK JLi WjL FKtQK PXӕQ so ViQK Yj ÿiQK JLi Vӕ thu chi [XҩW KLӋQ ӣ FiF WKӡL ÿLӇP NKiF nhau SKҧL FKX\ӇQ FK~QJ YӅ FQJ PӝW WKӡL ÿLӇP QjR ÿy theo PӝW ) WLrX FKXҭQ qui ÿӏQK. Qui truQK trrQ JӑL Oj WuP JLi WUӏ WѭѫQJ ÿѭѫQJ FӫD WLӅQ.
71. ‹ /mL WӭF (interest) /mL WӭF FzQ JӑL Oj WLӅQ OӡL OmL WӭF ÿѭӧF WtQK QKѭ sau: /mLWӭF 7әQJYӕQWtFKOXӻ- 9ӕQJӕFEDQÿҫX ‹ /mL VXҩW (interest rate) Khi OmL WӭF ELӇX WKӏ theo Wӹ OӋ SKҫQ WUăP ÿӕL YӟL Vӕ YӕQ ban ÿҫX trong PӝW ÿѫQ Yӏ WKӡL gian WKu ÿѭӧF JӑL Oj OmL VXҩW. LmL suҩW = (lmL tӭc trong mӝW ÿѫn vӏ thӡL gian / vӕn gӕF) x 100 E&iFNKiLQLӋPYӅOmL ‹ 6ӵ WѭѫQJ ÿѭѫQJ 7ӯ OmL VXҩW FK~QJ ta Fy WKӇ WKLӃW OұS NKiL QLӋP WѭѫQJ ÿѭѫQJ. Ĉy Oj QKӳQJ Vӕ WLӅQ NKiF nhau ӣ FiF WKӡL ÿLӇP NKiF nhau Fy WKӇ EҵQJ nhau YӅ JLi WUӏ kinh WӃ. 9t Gͽ: 1ӃX OmL VXҩW Oj 12% trrn1QăP WKu PӝW WULӋX ÿӗQJ K{P nay VӁ WѭѫQJ ÿѭѫQJ YӟL 1,12 WULӋX ÿӗQJ sau 1 QăP. 7әQJWLӅQWtFKOXӻ WULӋX(1 x 12%) WULӋXÿӗQJ
72. ‹ /mL WӭF ÿѫQ (Simple interest) Khi OmL WӭF FKӍ WtQK theo Vӕ YӕQ JӕF Pj NK{QJ WtQK WKrP OmL WӭF OXӻ WtFK SKiW sinh Wӯ OmL ӣ FiF thӡL ÿRҥQ WUѭӟF QJѭӡL ta JӑL Oj OmL WӭF ÿѫQ. I = P * r * T Trong ÿy: 36ӕYӕQJӕFKD\JLiWUӏKLӋQWҥL E&iFNKiLQLӋPYӅOmL U/mLVXҩWÿѫQWtQK theo thӡL ÿoҥQ (thiQg, năm, ) T: Sӕ thӡL ÿoҥQ vay ‹ /mL WӭF JKpS (Compound interest) Trong WtQK WRiQ OmL WӭF JKpS OmL WӭF ӣ PӛL WKӡL ÿRҥQ ÿѭӧF WtQK theo Vӕ YӕQ JӕF Yj Fҧ WәQJ Vӕ WLӅQ OmL OXӻ WtFK ÿѭӧF trong FiF thӡL ÿRҥQ WUѭӟF ÿy. 1Kѭ Yұ\ OmL WӭF JKpS SKҧQ iQK ÿѭӧF KLӋX TXҧ JLi WUӏ theo WKӡL gian FӫD ÿӗQJ WLӅQ cho Fҧ SKҫQ WLӅQ OmL WUѭӟF ÿy.
73. 7әQJYӕQWtFKONJ\JLiWUӏWѭѫQJODLÿѭӧFWtQKWKHRF{QJWKӭF F = P + I = P + PrT = P(1+rT) /mLWӭFJKpS 1ӃX P Oj YӕQ JӕF Yj r Oj OmL VXҩW JKpS WtQK theo QăP Yj JKpS OmL theo QăP. ĈӃQ FXӕL QăP WKӭ 1 WәQJ YӕQ WtFK ONJ\ VӁ Oj:P1=P(1+r) &XӕL QăP WKӭ 2: P2 = P1(1+r) = P(1+r) 2 &XӕL QăP WKӭ 3: P3 = P1(1+r) = P(1+r) 3 7ѭѫQJ Wӵ ÿӃQ FXӕL QăP WKӭ n: Pn = P1(1+r) = P(1+r) n Pn = F = JLi WUӏ WѭѫQJ lai FӫD JLi WUӏ KLӋQ WҥL PsaunQăP. 9t Gө: 1ӃX Vӕ WLӅQ 1000$ ÿѭӧF ÿҫX Wѭ YӟL OmL VXҩW JKpS Oj 8%QăP, JKpS OmL theo QăP WKu sau 5 QăP, WәQJ YӕQ WtFK ONJ\ JӗP Fҧ YӕQ OүQ OmL VӁ Oj bao QKLrX" *L̻L: n 5 F = P(1+r) = 1000(1+0.08) = 1469.33$ 1ӃX r Oj OmL VXҩW ÿѫQ WKu: F = P(1+rt) = 1000(1+0.08ợ5) = 1400$
74. 3.5. 3+ѬѪ1*3+ẩ33+ặ17ậ&+&+,3+ậ - /Ӧ,ậ&+ ‹ /ӧL tFK (benefits) Oj PӝW WKXұW QJӳ Pj FiF QKj kinh WӃ WKѭӡQJ hay Vӱ GөQJ Qy Oj SKҫQ OӧL QKXұQ Pj con QJѭӡL QKұQ ÿѭӧF khi WKӵF KLӋQ PӝW TXi WUuQK trao ÿәL QjR ÿy. ‹ Chi SKt (Cost) Oj NKRҧQ WLӅQ Pj con QJѭӡL SKҧL Eӓ ra ÿӇ mua EiQ trao ÿәL WKXr PѭӟQ FiF NKkX FҫQ WKLӃW cho TXi : lao ĈһWYҩQÿӅ WUuQK VҧQ [XҩW QKѭ \ӃX Wӕ ÿӝQJ Pi\ PyF QKLrQ OLӋX QJX\rQ OLӋX ÿҫX YjR WLӅQ WKXr ÿҩW ‹ 3KkQ WtFK chi SKt - OӧL tFK (CP - LI) Oj PӝW ELӋQ SKiS JL~S cho FiF QKj ra TX\ӃW ÿӏQK ÿѭD ra QKӳQJ FKtQK ViFK KӧS Oờ YӅ Vӱ GөQJ EӅQ YӳQJ FiF QJXӗQ WjL QJX\rQ khan KLӃP OjP JLҧP KRһF ORҥL Eӓ QKӳQJ WiF ÿӝQJ WLrX FӵF SKiW sinh trong FiF FKѭѫQJ WUuQK NӃ KRҥFK SKiW WULӇQ kinh WӃ - [m KӝL.
75. ‹ 9ҩQ ÿӅ Vӱ GөQJ ÿҩW ÿѭӧF xem QKѭ Oj PӝW Gӵ iQ ÿҫX Wѭ trong ÿy FK~QJ ta ÿһF ELӋW FҫQ quan WkP ÿӃQ YLӋF SKkQ WtFK JLӳD chi SKt Yj OӧL tFK. ‹ 3KkQ WtFK ÿӗQJ WKӡL chi SKt Yj OӧL tFK gi~S FK~QJ ta ÿѭD ra ÿѭӧF QKӳQJ TX\ӃW ÿӏQK ĈһWYҩQÿӅ Fy OӧL nhҩW cho YLӋF Vӱ GөQJ PӝW YQJ ÿҩW ÿm ÿѭӧF quy KRҥFK. ‹ 3KkQ WtFK chi SKt - OӧL tFK Oj PӝW F{QJ Fө FKtQK ViFK cho SKpS FiF QKj KRҥFK ÿӏQK FKtQK ViFK OӵD FKӑQ JLӳD FiF JLҧL SKiS thay WKӃ Fy WtQK FҥQK tranh YӟL nhau ÿӇ cy ÿѭӧF hiӋX quҧ sӱ dөQJ ÿҩW tӕW nhҩW.
76. ;iFÿӏQKFiFSKѭѫQJiQWKD\WKӃ 3KkQÿӏQKFKLSKtYjOӧLtFK 3.5.2. 7UuQKWӵWLӃQKjQK ĈiQKJLiFKLSKtYjOӧLtFK SKkQWtFKFKLSKt - OӧLtFK 7tQKWRiQFiFJLiWUӏFӫDFiF FKӍWLrXOLrQTXDQ 6ҳS[ӃSWKӭWӵѭXWLrQFӫDFiF SKѭѫQJiQ
77. ‹ 3KkQ WtFK chi SKt - OӧL tFK Oj PӝW F{QJ Fө FKtQK ViFK cho SKpS FiF QKj KRҥFK ÿӏQK FKtQK ViFK OӵD FKӑQ FiF JLҧL SKiS thay WKӃ tӕW nhҩW ÿӇ mang OҥL cho [m KӝL OӧL tFK WKӵF cao QKҩW Fy WKӇ Fy. D;iFÿӏQKFiFELӋQSKiS WKD\WKӃ ( 7ӯ FiF giҧL phiS Qj\ VӁ cho phpS nhj chtQK siFK lӵD chӑQ FiF P{ KuQK cho FiF NӃ KRҥFK TXҧQ Oờ KRһF SKkQ Eә QJXӗQ OӵF Yj JLӳD FK~QJ VӁ Fy Vӵ FҥQK tranh YӟL nhau.
78. ‹ &ҫQ SKҧL OұS PӝW danh PөF ÿҫ\ ÿӫ YӅ FiF lӧL tFK vj ciF NKRҧQ chi SKt Fy WKӇ SKiW sinh trong TXi WUuQK WKӵF KLӋQ PӝW JLҧL SKiS thay WKӃ, WӭF Oj SKkQ ÿӏQK UҥFK UzL WҩW Fҧ FiF NKRҧQ OӧL tFK Yj chi SKt Fy ҧQK KѭӣQJ ÿӃQ PӛL WKjQK YLrQ trong [m KӝL khi WKӵF KLӋQ Gӵ iQ. ắ Danh PөF FiF OӧL tFK FNJQJ FҫQ ÿѭӧF NӇ ra, bao JӗP: E3KkQÿӏQKFKLSKtYjOӧLtFK - 7ăQJ thu QKұS WUӵF WLӃS QKӡ FKX\ӇQ sang PөF ÿtFK Vӱ GөQJ NKiF JLҧL SKiS thay WKӃ NKiF. - 6ӵ WăQJ thu QKұS JLiQ WLӃS QKӡ YLӋF FKX\ӇQ ÿәL WUrQ. ắ Danh PөF OLӋW Nr ÿӕL YӟL FiF NKRҧQ chi SKt bao JӗP: - 9ӕQ ÿҫX Wѭ - 7LӅQ OѭѫQJ - 1KӳQJ chi SKt NKiFô
79. ‹ Ĉinh gii chi pht vj lӧL tFK FӫD FiF JLҧL SKiS ÿm ÿѭӧF [iF ÿӏQK lj viӋF ÿӏQK JLi EҵQJ WLӅQ FiF chi SKt Yj OӧL tFK do FiF JLҧL SKiS mang OҥL. FĈiQKJLiFKLSKtYjOӧLtFK ắ ĈӕL YӟL QKӳQJ PһW KjQJ ÿѭӧF trao ÿәL WUrQ WKӏ WUѭӡQJ JLi WUӏ FӫD Qy Fy WKӇ ÿѭӧF WtQK ÿѫQ JLҧQ EҵQJ FiFK QKkQ Vӕ OѭӧQJ FӫD PһW KjQJ ÿy YӟL JLi WKӏ WUѭӡQJ FӫD Qy. ( 1rQ Vӱ GөQJ JLi WKӏ WUѭӡQJ WKӃ JLӟL ÿӕL YӟL FiF PһW KjQJ ÿѭӧF trao ÿәL WUrQ WKӏ WUѭӡQJ WKӃ JLӟL ÿӇ Fy WtQK FKtQK [iF trong ÿӏQK JLi FiF PһW KjQJ KѫQ. ắ ĈӕL YӟL QKӳQJ \ӃX Wӕ ҧQK KѭӣQJ NK{QJ Fy JLi WKӏ WUѭӡQJ ÿӇ ÿiQK JLi FK~QJ WKѭӡQJ QJѭӡL ta SKҧL Vӱ GөQJ JLi tham NKҧR.
80. ‹ 0өF ÿtFK: /jP FăQ Fӭ SKөF Yө cho YLӋF so ViQK JLӳD FiF JLҧL SKiS ÿѭӧF QrX ӣ EѭӟF OLӋW Nr FiF SKѭѫQJ iQ. ‹ 1KӳQJ FKӍ WLrX WK{QJ GөQJ QKҩW G7tQKWRiQJLiWUӏFӫD ÿѭӧF Vӱ GөQJ trong YLӋF SKkQ WtFK chi FiFFKӍWLrXOLrQTXDQ SKt - OӧL tFK Oj: ắ *Li WUӏ KLӋQ WҥL UzQJ (NPV). ắ 7ӹ VXҩW OӧL tFK - chi SKt (BCR). ắ +Ӌ Vӕ KRjQ YӕQ QӝL Eӝ (IRR).
81. ắ 7UrQ Fѫ Vӣ FiF FKӍ WLrX ÿm WtQK WRiQ ӣ EѭӟF 4, FK~QJ ta VӁ VҳS [ӃS WKӭ Wӵ ѭX WLrQ FӫD FiF JLҧL SKiS ÿm ÿӅ ra ӣEѭӟF1. ( 6ӵ VҳS [ӃS FăQ Fӭ YjR: - ĈӕL YӟL FKӍ WLrX NPV: WKѭӡQJ GQJ JLҧL SKiS mang OҥL JLi WUӏ GѭѫQJ Yj VҳS [ӃS FiF JLҧL SKiS Fy e. 6ҳS[ӃSWKӭWӵ NPV cao QKҩW OrQ ÿҫX. FiFJLҧLSKiSWKD\WKӃ - ĈӕL YӟL FKӍ WLrX BCR: WKѭӡQJ GQJ JLҧL SKiS Fy Wӹ VXҩW OӟQ KѫQ 1 Yj VҳS [ӃS JLҧL SKiS Fy BCR cao QKҩW OrQ ÿҫX. - ĈӕL YӟL FKӍ WLrX IRR: VҳS [ӃS ѭX WLrQ OrQ ÿҫX ÿӕL YӟL QKӳQJ KӋ Vӕ KRjQ YӕQ QӝL Eӝ OӟQ KѫQ Wӹ OӋ FKLӃW NKҩX.
82. 3.5.3. &KLӃWNKҩXYjELӃQWKӡLJLDQ: ắ Trong WjL FKtQK FKLӃW NKҩX Oj quy WUuQK [iF ÿӏQK JLi WUӏ KLӋQ WҥL FӫD PӝW OѭӧQJ WLӅQ WӋ WҥL PӝW WKӡL ÿLӇP trong WѭѫQJ lai Yj YLӋF thanh WRiQ WLӅQ GӵD WUrQ Fѫ Vӣ FiF WtQK WRiQ JLi WUӏ WKӡL gian FӫD WLӅQ WӋ D&KLӃWNKҩX ắ *Li WUӏ FKLӃW NKҩX FӫD PӝW YzQJ quay WLӅQ WӋ ÿѭӧF [iF ÿӏQK EҵQJ FiFK NKҩX WUӯ JLi WUӏ FӫD Qy ÿL PӝW Wӹ OӋ FKLӃW NKҩX WKtFK KӧS ÿӕL YӟL WӯQJ ÿѫQ Yӏ WKӡL gian JLӳD WKӡL ÿLӇP Pj YzQJ quay WLӅQ WӋ ÿѭӧF OѭӧQJ JLi YӟL WKӡL gian EҳW ÿҫX FӫD YzQJ quay WLӅQ WӋ. 7K{QJ WKѭӡQJ SKҫQ OӟQ FiF Wӹ OӋ FKLӃW NKҩX ÿѭӧF ELӇX GLӉQ QKѭ Oj Wӹ OӋ SKҫQ WUăP theo QăP. Trong YL͟F V΅ GͽQJ FKL͗W NK̽X F̿Q E̻R ÿ̻P hai ÿL͙X NL͟Q WLrQ TX\͗W: ắ 0ӝW ELӃQ Vӕ ÿѭD YjR WtQK WRiQ FKLӃW NKҩX Yt Gө:chiSKt WjL QJX\rQ OӧL tFK ÿҫX raô) SKҧL ÿѭӧF quy YӅ FQJ PӝW KӋ ÿѫQ Yӏ. ĈӇ WKXұQ WLӋQ trong WtQK WRiQ QJѭӡL ta WKѭӡQJ GQJ USD OjP ÿѫQ Yӏ WLӅQ WӋ. &NJQJ Fy WKӇ Vӱ GөQJ FiF ÿӗQJ WLӅQ FKX\ӇQ ÿәL NKiF QKѭ Euro, <rQ 3KUăQJ. ắ 3KҧLWKӯDQKұQJLҧÿӏQKFKRUҵQJ*LiWUӏPӝWÿѫQYӏFKLSKtKRһFOӧLtFKKLӋQWҥLOj OӟQKѫQPӝWÿѫQYӏFKLSKtKRһFOӧLtFKWURQJWѭѫQJODL
83. 3.5.3. &KLӃWNKҩXYjELӃQWKӡLJLDQ +Ӌ Vӕ FKLӃW NKҩX P(T), Oj Vӕ Pj theo ÿy YzQJ quay WLӅQ WӋ trong WѭѫQJ lai Fy WKӇ QKұQ ÿѭӧF ӣ WKӡL ÿLӇP T, ÿy Oj WtFK Vӕ ÿӇ ÿҧP EҧR thu +ӋVӕFKLӃWNKҩX ÿѭӧF JLi WUӏ KLӋQ WҥL.
84. ‹ 3KkQ WtFK kinh WӃ FiF Gӵ iQ SKҧL ÿѭӧF NpR GjL trong NKRҧQJ WKӡL gian YӯDÿӫÿӇFyWKӇ bao KjP KӃW PӑL OӧL tFK Yj chi SKt FӫD Gӵ iQ. ‹ Trong YLӋF OӵD FKӑQ ELӃQ WKӡL gian WKtFK b. &KӑQELӃQWKӡLJLDQ KӧS FҫQ OѭX ờ ÿӃQ hai QKkQ Wӕ quan WUӑQJ sau: WKtFKKӧS ắ 7KӡL gian WӗQ WҥL KӳX tFK Gӵ NLӃQ FӫD Gӵ iQ ÿӇ WҥR ra FiF VҧQ SKҭP ÿҫX ra. ắ &iF OӧL tFK kinh WӃ Fѫ Vӣ Pj GӵD YjR ÿy Gӵ iQ ÿѭӧF WKLӃW NӃ.
85. a. *Li WUӏ KLӋQ WҥL UzQJ (NPV): ‹ /j KLӋX Vӕ JLӳD WәQJ JLi WUӏ KLӋQ WҥL FӫD FiF GzQJ doanh thu chi theo 3.5.4. &iFFKӍWLrXVӱGөQJ WUӯ ÿL JLi WUӏ KLӋQ WҥL GzQJ SKt WtQK OmL VXҩW FKLӃW NKҩX OӵD FKӑQ. NKLÿiQKJLiPӝWGӵiQ &{QJ WKӭF WtQK: n B t - Ct NPV = ™ t t=0 (1 + r) ắ 9ӟL PӝW Gӵ iQ Fө WKӇ QӃX NPV GѭѫQJ WKu QKj ÿҫX Wѭ QrQ WLӃQ KjQK Gӵ iQ Yj QJѭӧF OҥL khi NPV kP. *LҧL WKtFK F{QJ WKӭF: b. 7ӹ VXҩW OӧL tFK ± chi SKt (BCR): r: 7ӹ OӋ FKLӃW NKҩX. 7ӹ VXҩW OӧL tFK - chi SKt Oj Wӹ OӋ FӫD WәQJ JLi WUӏ KLӋQ WҥL so chi . n: 6ӕ QăP WUrQ WUөF WKӡL gian. FӫD OӧL tFK YӟL WәQJ JLi WUӏ KLӋQ WҥL FӫD SKt 7ӹ VXҩW Qj\ so ViQK OӧL tFK Yj chi SKt ÿm ÿѭӧF FKLӃW NKҩX. t: 7KӡL gian WѭѫQJ ӭQJ. C{ng thӭF ttQK: n B t Bt: t. /ӧLtFKWҥLQăP ™ t t=0 (1 + r) Ct:ChiSKt WҥL QăP t. BCR = n C t ™: 7әQJ trong NKRҧQJ WKӡL gian ™ t Wӯ QăP WKӭ QKҩW ÿӃQ QăP WKӭ n. t=0 (1 + r)
86. c. +Ӌ Vӕ KRjQ YӕQ QӝL Eӝ (IRR): 3.5.4. &iFFKӍWLrXVӱGөQJ ‹ +Ӌ Vӕ KRjQ YӕQ QӝL Eӝ k (Intemal Rate NKLÿiQKJLiPӝWGӵiQ of Retum - IRR) ÿѭӧF ÿӏQK QJKƭD QKѭ Oj KӋ Vӕ Pj qua ÿy JLi WUӏ KLӋQ WKӡL FӫD OӧL tFK Yj chi SKt Oj EҵQJ nhau. *LҧL WKtFK F{QJ WKӭF: ắ +Ӌ Vӕ k WѭѫQJ ÿѭѫQJ YӟL Wӹ OӋ FKLӃW r: 7ӹ OӋ FKLӃW NKҩX. NKҩX (r), Fy WKӇ [iF ÿӏQK EҵQJ FiFK suy GLӉQ n: 6ӕ QăP WUrQ WUөF WKӡL gian. khi WKRҧ PmQ ELӇX WKӭF sau: t: 7KӡL gian WѭѫQJ ӭQJ. n B - C t t Bt: /ӧL tFK WҥL QăP t. IRR = ™ t = 0 t=0 (1 + k) Ct:ChiSKt WҥL QăP t. ™: 7әQJ trong NKRҧQJ WKӡL gian Wӯ QăP WKӭ QKҩW ÿӃQ QăP WKӭ n.
87. &KѭѫQJ Ĉẩ1+*,ẩ +,ӊ848Ҧ6Ӱ'Ө1*ĈҨ7
88. 41+Ӳ1*9Ҩ1Ĉӄ&+81*9ӄ +,ӊ8 48Ҧ 1KӳQJTXDQÿLӇPNKiFQKDX YӅKLӋXTXҧ 4XDQÿLӇP 4XDQÿLӇP 4XDQÿLӇP 4XDQÿLӇP
89. Quan ÿLӇP 1: 7UѭӟF ÿk\ QJѭӡL ta coi KL͟X TX̻ Oj N͗W TX̻ ÿ̹W ÿ́ͻF trong KR̹W ÿͱQJ kinh W͗. 1Jj\ nay quan ÿLӇP Qj\ NK{QJ FzQ SK KӧS EӣL OӁ QӃX FQJ PӝW NӃW TXҧ VҧQ [XҩW QKѭQJ 2 PӭF chi SKt NKiF nhau WKu theo quan ÿLӇP Qj\ FK~QJ Fy FQJ PӝW KLӋX TXҧ ÿLӅX ÿy NK{QJ ÿ~QJ. 1KӳQJTXDQ ÿLӇPYӅ KLӋXTXҧ Quan ÿLӇP 2: +L͟X TX̻ ÿ́ͻF [iF ÿͣQK E͉QJ QKͣS ÿͱ WăQJ WͭQJ V̻Q SḰP [m KͱL KR͏F thu QKͅS TXͩF GkQ. +LӋX TXҧ VӁ cao khi QKӏS ÿӝ WăQJ FӫD FiF FKӍ WLrX ÿy cao, QKѭQJ chi SKt KRһF QJXӗQ OӵF ÿѭӧF Vӱ GөQJ WăQJ nhanh KѫQ WKu sao? +ѫQ QӳD ÿLӅX NLӋQ VҧQ [XҩW FӫD FiF QăP Fy WKӇ NKiF nhau, do ÿy quan ÿLӇP Qj\ FNJQJ FKѭD ÿѭӧF WKRҧ ÿiQJ.
90. Quan ÿLӇP 3: +L͟X TX̻ Oj P΁F ÿͱ WKR̻ PmQ \rX F̿X FͿD quy OXͅW kinh W͗ F˿ E̻Q FͿD &KͿ QJKƭD [m KͱL. Quan ÿLӇP Qj\ cho UҵQJ PӭF WLrX GQJ YӟL WtQK FiFK Oj ÿҥL GLӋQ cho PӭF VӕQJ FӫD QKkQ GkQ Oj FKӍ WLrX SKҧQ iQK KLӋX 1KӳQJTXDQ TXҧ FӫD QӅQ VҧQ [XҩW [m KӝL. ÿLӇPYӅ KLӋXTXҧ Quan ÿLӇP 4: +LӋX TXҧ kinh WӃ Oj FKӍ WLrX so ViQK PӭF ÿӝ WLӃW NLӋP chi SKt trong PӝW ÿѫQ Yӏ NӃW TXҧ KӳX tFK Yj PӭF WăQJ NKӕL OѭӧQJ NӃW TXҧ KӳX tFK FӫD KRҥW ÿӝQJ VҧQ [XҩW YұW FKҩW trong PӝW WKӡL NǤ JyS SKҫQ OjP WăQJ WKrP OӧL tFK FӫD [m KӝL FӫD QӅQ kinh WӃ TXӕF GkQ.
91. 7K΁ QK̽W: %ҧQ FKҩW FӫD KLӋX TXҧ Oj Vӵ WKӵF KLӋQ \rX FҫX WLӃW NLӋP WKӡL gian, ELӇX KLӋQ WUuQK ÿӝ Vӱ GөQJ QJXӗQ OӵF FӫD [m KӝL. 1KӳQJ OXұQ ÿLӇP WULӃW KӑF FӫD 0iF 7K΁ hai: 1ӅQ VҧQ [XҩW [m KӝL Oj PӝW KӋ WKӕQJ Yj QKӳQJ OXұQ FiF \ӃX Wӕ VҧQ [XҩW Yj FiF quan KӋ YұW FKҩW KuQK WKjQK JLӳD con QJѭӡL YӟL con QJѭӡL trong TXi ÿLӇP Oờ WKX\ӃW KӋ WUuQK VҧQ [XҩW. WKӕQJ vӅ bҧQ chҩW cӫD hiӋX quҧ. 7K΁ ba: +LӋX TXҧ kinh WӃ Oj PөF WLrX QKѭQJ NK{QJ SKҧL Oj PөF WLrX FXӕL FQJ Pj Oj PөF WLrX [X\rQ VXӕW PӑL KRҥW ÿӝQJ kinh WӃ. ĈiS ӭQJ nhu FҫX FӫD con QJѭӡL %ҧQFKҩWFӫD trong ÿӡL VӕQJ [m KӝL. ) KLӋXTXҧ %ҧR WӗQ WjL QJX\rQ QJXӗQ OӵF ÿӇ SKiW WULӇQ EӅQ YӳQJ.
92. - +LӋX TXҧ Oj PӝW SKҥP WU WUӑQJ WkP Yj UҩW Fѫ EҧQ FӫD khoa KӑF kinh WӃ Yj TXҧQ Oờ. - 9LӋF [iF ÿӏQK KLӋX TXҧ Oj KӃW VӭF NKy NKăQ Yj SKӭF WҥS Pj QKLӅX YҩQ ÿӅ YӅ Oờ OXұQ FNJQJ QKѭ WKӵF WLӉQ FKѭD JLҧL ÿiS KӃW ÿѭӧF. - %ҧQ FKҩW FӫD KLӋX TXҧ [XҩW SKiW Wӯ PөF ÿtFK ) VҧQ [XҩW Yj SKiW WULӇQ kinh WӃ [m KӝL, ÿiS ӭQJ nhu FҫX QJj\ FjQJ cao YӅ ÿӡL VӕQJ YұW FKҩW Yj tinh WKҫQ FӫD PӑL WKjQK YLrQ trong [m KӝL. - 9LӋF QkQJ cao KLӋX TXҧ NK{QJ FKӍ Oj nKLӋP Yө FӫD PӛL doanh QJKLӋS PӛL QJѭӡL VҧQ [XҩW Pj Oj FӫD PӑL QJjQK PӑL YQJ.
93. - 1KyP FiF \ӃX Wӕ YӅ ÿLӅX NLӋQ Wӵ QKLrQ: Thә nhѭӥng; NguӗQ QѭӟF; .Kt KұX WKӡL WLӃW; ĈӏD KuQK; 9ӏ WUt ÿӏD Oờ v v - 1KyP FiF \ӃX Wӕ YӅ ÿLӅX NLӋQ kinh WӃ [m KӝL: &KӃ ÿӝ [m KӝL;dkQ Vӕ Yj lao ÿӝQJ; WK{QJ tin Yj TXҧQ Oờ; FKtQK ViFK P{L WUѭӡQJ; FKtQK ViFK ÿҩW ÿDL 4.1.2. 1KӳQJ QKkQ - 1KyP FiF \ӃX Wӕ YӅ Nӻ WKXұW canh WiF: Ĉk\ Oj Wӕ FKӫ \ӃX ҧQK FiF WiF ÿӝQJ FӫD con QJѭӡL YjR ÿҩW ÿDL Fk\ WUӗQJ YұW QX{L (nhѭ:ljP ÿҩt, byQ phkQ,chămsyF,ô) QKҵP WҥR KѭӣQJ ÿӃQ KLӋX QrQ Vӵ KjL KRj JLӳD FiF \ӃX Wӕ FӫD FiF TXi WUuQK VҧQ TXҧ Vӱ GөQJ ÿҩW. [XҩW ÿӇ ÿҥW KLӋX TXҧ kinh WӃ cao. - 1KyPFiF\ӃXWӕNLQKWӃWәFKӭF: + Quy KRҥFK Yj Eӕ WUt VҧQ [XҩW PӝW FiFK KӧS Oờ Ojm Fѫ Vӣ ÿӇ SKiW WULӇQ KӋ WKӕQJ Fk\ WUӗQJ YұW QX{L Yj khai WKiF ÿҩW PӝW FiFK ÿҫ\ ÿӫ KӧS Oờ. + +uQK WKӭF Wә FKӭF VҧQ [XҩW: ÿD GҥQJ KRi FiF KuQK WKӭF KӧS WiF trong Q{QJ QJKLӋS [iF OұS KӋ WKӕQJ Wә FKӭF VҧQ [XҩW SK KӧS Yj JLҧL TX\ӃW WӕW PӕL quan KӋ JLӳD FiF KuQK WKӭF ÿy.
94. - 'kQ Vӕ WăQJ nhanh, GLӋQ WtFK ÿҩW n{ng nghiӋS giҧP dҫQ,hiӋX quҧ sҧQ xuҩW trrnmӝW ÿѫnvӏ diӋQ ttFhtrӣ nrQ rҩW quan trӑQJ. - ĈLӅX tra, QJKLrQ FӭX ÿҩW ÿDL ÿӇ QҳP 46ӵFҫQWKLӃW YӳQJ Vӕ OѭӧQJ Yj FKҩW OѭӧQJ, bao JӗP: ÿLӅX SKҧLÿiQKJLi tra OұS EҧQ ÿӗ ÿҩW ÿiQK JLi KLӋQ WUҥQJ Vӱ quy KLӋXTXҧVӱGөQJÿҩW. GөQJ ÿҩW ÿiQK JLi SKkQ KҥQJ ÿҩW Yj KRҥFK Vӱ GөQJ ÿҩWô -XkydӵQJ TX\ӃW ÿӏQK YӅ Vӱ GөQJ Yj TXҧQ Oờ ÿҩW ÿDL sao cho ÿҩt ÿai Fy WKӇ ÿѭӧF khai WKiF WӕW QKҩW Pj YүQ duy WUu ÿѭӧF sӭc VҧQ [XҩW FӫD Qy trong WѭѫQJ lai.
95. - 0ӭF ÿӝ ÿiS ӭQJ nhu FҫX [m KӝL Yj Vӵ WLӃW NLӋP OӟQ QKҩW YӅ chi SKt FiF QJXӗQ WjL QJX\rQ Vӵ әQ ÿӍQK OkX GjL FӫD KLӋX TXҧ. 47LrXFKXҭQÿiQKJLi - 0ӭF ÿӝ ÿҥW ÿѭӧF FiF PөF WLrX KLӋXTXҧVӱGөQJÿҩW kinh WӃ [m KӝL Yj P{L WUѭӡQJ. - ĈiQK JLi KLӋX TXҧ Vӱ GөQJ ÿҩW SKҧL theo quan ÿLӇP Vӱ GөQJ ÿҩW EӅQ YӳQJ KѭӟQJ YjR ba WLrX FKXҭQ chung Oj EӅQ YӳQJ YӅ PһW kinh WӃ [m KӝL Yj P{L WUѭӡQJ.
96. 43+ặ1/2Ҥ,+,ӊ848Ҧ 1ӝL dung Yj FiFK ELӇX KLӋQ. <rX FҫX Wә FKӭF TXҧQ Oờ kinh WӃ. &ăQFӭÿӇSKkQORҥL KLӋXTXҧ &iF \ӃX Wӕ Fѫ EҧQ FӫD VҧQ [XҩW Yj SKѭѫQJ KѭӟQJ WiF ÿӝQJ YjR VҧQ [XҩW. 7KӡL gian Yj NK{QJ gian.
97. - +L͟X TX̻ kinh W͗: Oj ORҥL KLӋX TXҧ Fy NKҧ QăQJ OѭӧQJ KRi ÿѭӧF WtQK WRiQ WѭѫQJ ÿӕL FKtQK [iF Yj ELӇX KLӋQ EҵQJ KӋ WKӕQJ FiF FKӍ WLrX. - +L͟X TX̻ [m KͱL: lj loҥL hiӋX quҧ ÿѭӧF SKҧQ iQK EҵQJ FiF FKӍ WLrX ÿӏQK WtQK D&ăQFӭQӝLGXQJ QKѭ WҥR F{QJ ăQ YLӋF OjP cho QJѭӡL lao YjFiFKELӇXKLӋQ ÿӝQJ әQ ÿӏQK FKӛ ӣ [Ri ÿyL JLҧP QJKqR ÿӏQK canh ÿӏQK Fѭ OjQK PҥQK [m KӝL v.v - +L͟X TX̻ P{L WÚ͵QJ: 0ӝW KRҥW ÿӝQJ VҧQ [XҩW ÿѭӧF coi Oj Fy KLӋX TXҧ khi NK{QJ Fy QKӳQJ ҧQK KѭӣQJ WiF ÿӝQJ [ҩX ÿӃQ P{L WUѭӡQJ ÿҩW QѭӟF NK{QJ NKt NK{QJ OjP ҧQK KѭӣQJ [ҩX ÿӃQ P{L sinh Yj ÿD GҥQJ sinh KӑF.
98. +LӋX TXҧ kinh WӃ TXӕF GkQ. +LӋX TXҧ kinh WӃ YQJ OmQK WKә. b.&ăQFӭ\rXFҫXWәFKӭF TXҧQOờNLQKWӃ +LӋX TXҧ kinh WӃ khu YӵF VҧQ [XҩW YұW FKҩW phi YұW FKҩW. +LӋX TXҧ kinh WӃ doanh QJKLӋS.
99. - +LӋX TXҧ Vӱ GөQJ lao ÿӝQJ Yj Vӱ GөQJ WjL QJX\rQ QKѭ ÿҩW ÿDL QăQJ OѭӧQJ QJX\rQ OLӋX. F&ăQFӭFiF\ӃXWӕ FѫEҧQFӫDVҧQ[XҩW - +LӋX TXҧ Vӱ GөQJ YӕQ Pi\ PyF WKLӃW Eӏ. YjSKѭѫQJKѭӟQJWiF ÿӝQJYjRVҧQ[XҩW - +LӋX TXҧ FӫD FiF ELӋQ SKiS khoa KӑF Nӻ WKXұW Yj TXҧQ Oờ.
100. - 0һW WKӡL gian: +LӋX TXҧ ÿҥW ÿѭӧF SKҧL ÿҧP EҧR OӧL tFK WUѭӟF PҳW Yj OkX GjL - QJKƭD Oj KLӋX TXҧ FӫD WӯQJ WKӡL NǤ NK{QJ ÿѭӧF ҧQK KѭӣQJ ÿӃQ KLӋX TXҧ FӫD NǤ WLӃS theo. G&ăQFӭPһWNK{QJJLDQ YjWKӡLJLDQ - 0һW NK{QJ gian: +LӋX TXҧ FKӍ Fy WKӇ coi Oj ÿҥW ÿѭӧF PӝW FiFK WRjQ GLӋQ khi KRҥW ÿӝQJ FӫD FiF QJjQK FiF doanh QJKLӋS ÿӅX mang OҥL KLӋX TXҧ Yj NK{QJ OjP ҧQK KѭӣQJ chung ÿӃQ QӅQ kinh WӃ TXӕF GkQ.
101. 4&Ѫ6Ӣ.+2$+Ӑ&&Ӫ$+,ӊ848Ҧ .,1+7ӂ6Ӱ'Ө1*ĈҨ7 &iFYҩQÿӅ FKtQK <rX FҫX chung &{QJ WKӭF WәQJ %ҧQ FKҩW FӫD khi OӵD FKӑQ TXiW YӅ KLӋX TXҧ KLӋX TXҧ kinh WӃ. KӋ WKӕQJ FKӍ kinh WӃ. WLrX ÿiQK JLi KLӋX TXҧ kinh WӃ Vӱ GөQJ ÿҩW.
102. - ĈҧP EҧR WtQK WKӕQJ QKҩW YӅ PһW QӝL dung YӟL KӋ WKӕQJ FKӍ WLrX kinh WӃ FӫD QӅQ kinh WӃ TXӕF GkQ. - ĈҧP EҧR WtQK WRjQ GLӋQ Yj KӋ WKӕQJ, WӭF Fy Fҧ FKӍ WLrX WәQJ TXiW Yj FKӍ WLrX Eӝ SKұQ FKӍ WLrX FKӫ \ӃX Yj FKӍ <rXFҫXFKXQJNKLOӵDFKӑQ WLrX SKө. KӋWKӕQJFKӍWLrXÿiQKJLi KLӋXTXҧNLQKWӃVӱGөQJÿҩW - ĈҧP EҧR WtQK ÿѫQ JLҧQ Yj NKҧ thi. - 3KҧL SK KӧS YӟL ÿһF ÿLӇP Yj WUuQK ÿӝ SKiW WULӇQ FӫD QѭӟF ta, Fy NKҧ QăQJ so ViQK TXӕF WӃ trong quan KӋ kinh WӃ ÿӕL QJRҥL QKҩW Oj QKӳQJ VҧQ SKҭP Fy NKҧ QăQJ [XҩW NKҭX.
103. H = (Q / K) Š Max &{QJWKӭFWәQJTXiWYӅ 7URQJÿy +LӋXTXҧNLQKWӃ ) ++LӋXTXҧNLQKWӃ 4*LiWUӏÿҫXUD .*LiWUӏÿҫXYjR Cic NKtD FҥQK NKiF nhau FӫD KLӋX TXҧ: - (Q ± K) ĺ Max: WUӏ Vӕ WX\ӋW ÿӕL FӫD KLӋX TXҧ. - (Q-K)/K ĺ Max: WUӏ Vӕ WѭѫQJ ÿӕL FӫD KLӋX TXҧ. - K/Q ĺ Min: ELӇX WKӏ Wӹ WUӑQJ chi SKtFҫQWKLӃWÿӇFyPӝW ÿѫQ Yӏ NӃW TXҧ JӑL Oj VXҩW WLrX hao, VXҩW chi SKt.
104. %ҧQFKҩWFӫDKLӋXTXҧNLQKWӃ - +LӋX TXҧ kinh WӃ Oj WLrX FKXҭQ ÿҫX WLrQ ÿӇ ÿiQK JLi FKҩW OѭӧQJ F{QJ WiF FӫD PӝW doanh QJKLӋS hay PӝW TXi WUuQK KRҥW ÿӝQJ kinh WӃ QjR ÿy. ) 0ӝW VҧQ SKҭP WҥR ra ÿѭӧF WKӏ WUѭӡQJ FKҩS QKұQ hay NK{QJ ÿѭӧF ELӇX KLӋQ NK{QJ QKӳQJ ӣ FKҩW OѭӧQJ VҧQ SKҭP Pj FzQ WKӇ KLӋQ ӣ chә VҧQ SKҭP ÿy ÿѭӧF EiQ ra ӣ PӭF JLi QjR tҥithӡL ÿiӇP xiF ÿӏQK.
105. 4.4. &ẩ&+ӊ7+Ӕ1*&+ӌ 7,ầ8Ĉẩ1+*,ẩ+,ӊ8 48Ҧ6Ӱ'Ө1*ĈҨ7 +ӋWKӕQJFKӍWLrX WKӭhai +ӋWKӕQJFKӍWLrX WKӭQKҩW
106. +ӋWKӕQJFKӍWLrX WKӭQKҩW b. 1KyPFKӍWLrXSKҧQiQK KLӋXTXҧWUrQPӝWÿѫQYӏFKLSKtYұWFKҩW WKѭӡQJWtQKFKRÿӗQJFKLSKt a. 1KyPFKӍWLrXSKҧQiQK KLӋXTXҧVҧQ[XҩW WtQKWUrQPӝWÿѫQYӏGLӋQWtFKÿҩWKD c. 1KyPFKӍWLrXSKҧQiQKKLӋXTXҧ WUrQPӝWÿѫQYӏODRÿӝQJ ODRÿӝQJTX\ÿәL KRһFQJj\F{QJFKXҭQ
107. - *Li WUӏ VҧQ [XҩW Golha (Gross Output): ³Oj WRjQ Eӝ JLi WUӏ VҧQ SKҭP ÿѭӧF WҥR ra a. 1KyPFKӍWLrX trong PӝW WKӡL NǤ QKҩW ÿӏQK WKѭӡQJ Oj 1 QăP WUrQ 1 hecta ÿҩW´. SKҧQiQKKLӋXTXҧVҧQ[XҩW *2 6̻QÓͻQJ[JLiEiQV̻QSḰP WtQKWUrQPӝWÿѫQYӏGLӋQWtFKÿҩWKD - *Li WUӏ gia WăQJ VA/ha (Value Added): ³Oj JLi WUӏ WăQJ WKrP (hay JLi WUӏ VҧQ SKҭP PӟL WҥR ra) trong - Thu QKұS KӛQ KӧS NVA/ha (Net Value TXi WUuQK VҧQ [XҩW WUrQ 1 hecta ÿҩW´. Added): ³/j SKҫQ WUҧ cho QJѭӡL lao ÿӝQJ Fҧ lao ÿӝQJ FKkQ tay Yj lao ÿӝQJ TXҧQ Oờ Š ĈӇ WtQK VA FҫQ SKҧL WtQK ÿѭӧF chi SKt trung FQJ WLӅQ OmL thu ÿѭӧF WUrQ WӯQJ ORҥL KuQK gian IE (Intermediate Expenditure) KRһF chi SKt Vӱ GөQJ ÿҩW FӫD 1 hecta´. WUӵF WLӃS DC (Direct Cost) (Ĉy lj chi pht: *LӕQJ ) Ĉk\ FKtQK Oj SKҫQ thu QKұS ÿҧP EҧR SKkQ EyQ EҧR YӋ WKӵF YұW QѭӟF Yj FiF GӏFK Yө ÿӡL VӕQJ QJѭӡL lao ÿӝQJ Yj WtFK OXӻ cho WiL VҧQ [XҩW NKiFôtrong TXi WUuQK VҧQ [XҩW. VҧQ [XҩW Pӣ UӝQJ. VA = GO - '&KR͏F9$ *2-IE NVA = VA -DP -T Trong ÿy: Dp Oj NK̽X hao WjL V̻Q Fͩ ÿͣQK. T Oj WKX͗ V΅ GͽQJ ÿ̽W.
108. - *LiWUӏVҧQ[XҩWWUrQFKLSKtYұWFKҩW HCGO = GO/DC b. 1KyPFKӍWLrXSKҧQiQK KLӋXTXҧWUrQPӝWÿѫQYӏFKLSKtYұWFKҩW WKѭӡQJWtQKFKRÿӗQJFKLSKt - *LiWUӏJLDWăQJWUrQFKLSKtYұWFKҩW HCVA = VA/DC - 7KXQKұSKӛQKӧSWUrQFKLSKtYұWFKҩW HCNVA = NVA/ DC Ĉk\ Oj FiF FK͡ WLrX FK͡ ra KL͟X TX̻ V΅ GͽQJ 1000 ÿͫQJ chi SKt (trung ) gian KR͏F WUΉF WL͗S trong TXi WUuQK V̻Q [X̽W.KhiV̻Q [X̽W F̹QK tranh WUrQ WKͣ WÚ͵QJ FiF FK͡ WLrX Qj\ V͕ TX\͗W ÿͣQK VΉ WKjQK E̹L FͿD PͱW OR̹L V̻Q SḰP.
109. - *LiWUӏVҧQ[XҩWWUrQODRÿӝQJ HLGO = GO/ LD c. 1KyPFKӍWLrXSKҧQiQKKLӋXTXҧ WUrQPӝWÿѫQYӏODRÿӝQJ ODRÿӝQJTX\ÿәL - *LiWUӏJLDWăQJWUrQODRÿӝQJ KRһFQJj\F{QJFKXҭQ HLVA = VA/ LD - 7KXQKұSKӛQKӧSWUrQODRÿӝQJ HLNVA = NVA/LD ) &iF FK͡ WLrX Qj\ ÿiQK JLi N͗W TX̻ ÿ̿X Ẃ lao ÿͱQJ VͩQJ cho W΃QJ OR̹L KuQK V΅ GͽQJ ÿ̽W Fy WK͛ GQJ OjP F˿ Vͷ ÿ͛ so ViQK chi SKt F˿ KͱL lao ÿͱQJ.
110. +ӋWKӕQJFKӍWLrX WKӭKDL b. +LӋXTXҧWUrQPӝWÿѫQYӏFKLSKt a. +LӋXTXҧWUrQÿѫQYӏ GLӋQWtFKFDQKWiF c. +LӋXTXҧWUrQPӝWÿѫQYӏODRÿӝQJ
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127. 51+Ӳ1*ĈҺ&Ĉ,ӆ0&Ѫ%Ҧ1 &Ӫ$7+ӎ75ѬӠ1*1+ơĈҨ7 ‹ 7Kӏ WUѭӡQJ QKj ÿҩW mang WtQK FKҩW NK{QJ WұS trung, WUҧL UӝQJ WUrQ WҩW Fҧ FiF YQJ FӫD ÿҩW QѭӟF. ‹ 7Kӏ WUѭӡQJ QKj ÿҩW Oj PӝW GҥQJ WKӏ WUѭӡQJ NK{QJ KRjQ KҧR ĈһF do Vӵ NK{QJ ÿӗQJ QKҩW YӅ WK{QJ tin Yj FiF \ӃX Wӕ FҩX WKjQK FiF WKӏ ÿLӇP WUѭӡQJ ÿy. ‹ 7әQJ cung ÿҩW ÿDL cho WҩW Fҧ FiF ờ ÿӏQK, PөF WLrX Oj Fӕ ÿӏQK. ) Cung NK{QJ QKҩW WKLӃW Fӕ ÿӏQK cho WӯQJ PөF ÿtFK Vӱ GөQJ Fө WKӇ QKѭQJ WәQJ cung ÿҩW Oj Fӕ ÿӏQK Yj YLӋF KҥQ FKӃ EҵQJ NLӇP VRiW quy KRҥFK Fy ҧQK KѭӣQJ OӟQ ÿӃQ JLӟL KҥQ cung ÿҩW Eә sung cho QKӳQJ PөF ÿtFK Vӱ GөQJ ÿy.
128. 5.30Ӝ76ӔĈӎ1++ѬӞ1*&Ѫ%Ҧ19ӄ6Ӵ+ẻ1+ 7+ơ1+9ơ0Ӣ5Ӝ1*7+ӎ75ѬӠ1* 1+ơĈҨ7Ӣ1ѬӞ&7$ - +uQK WKjQK ÿӗQJ Eӝ FiF ORҥL WKӏ WUѭӡQJ, trong ÿy cy thӏ trѭӡQJ nhj ÿҩW. - 7LӃS WөF QJKLrQ FӭX Eә sung Yj KRjQ WKLӋQ OXұW SKiS ÿӇ WҥR P{L WUѭӡQJ SKiS Oờ cho KRҥW ÿӝQJ kinh doanh vj Pӣ UӝQJ WKӏ WUѭӡQJ EҩW ÿӝQJ VҧQ. - 7ăQJ FѭӡQJ Yj QkQJ cao KLӋX TXҧ F{QJ WiF quy KRҥFK NӃ KRҥFK FҫQ Fy &ẩ& Vӵ FKX\ӇQ ELӃQ WtFK FӵF trong quy KRҥFK NӃ KRҥFK SKiW WULӇQ Q{QJ WK{Q. Ĉӎ1+ +ѬӞ1* - .KҭQ WUѭѫQJ KRjQ WKjQK F{QJ WiF ÿăQJ Nờ WKӕQJ Nr ÿҩW ÿDL QKj ӣ OұS EҧQ ÿӗ ÿӏD FKtQK FҩS JLҩ\ FKӭQJ QKұQ TX\ӅQ Vӱ GөQJ ÿҩW Yj TX\ӅQ Vӣ KӳX QKj ӣ. - 7KӵF KLӋQ FKtQK ViFK ÿӏQK JLi KӧS Oờ QKҵP WK~F ÿҭ\ YLӋF KuQK WKjQK Yj TXҧQ Oờ WKӏ WUѭӡQJ EҩW ÿӝQJ VҧQ. - 7ăQJ FѭӡQJ F{QJ WiF thanh tra Yj F{QJ WiF ÿjR WҥR kiӃQ thӭcvӅ kinh doanh bҩt ÿӝQJ sҧQ.
129. 5.4. .+ẩ,1,ӊ09ơĈҺ&Ĉ,ӆ0&Ӫ$48ẩ75ẻ1+ %Ӗ,7+ѬӠ1**,Ҧ,3+ẽ1*0Һ7%Ҵ1* Theo quy ÿӏQK WҥL ÿLӅX 27 FӫD /XұW ĈҩW ÿDL QăP 1993: ³4Xi WUuQK EӗL WKѭӡQJ JLҧL SKyQJ PһW EҵQJ (hay ÿӅQ E JLҧL SKyQJ PһW EҵQJ Oj TXi WUuQK ÿӅQ E WKLӋW KҥL khi 1Kj QѭӟF thu KӗL ÿҩW ÿӇ Vӱ GөQJ YjR PөF ÿtFK TXӕF SKzQJ an ninh, OӧL tFK TXӕF gia, OӧL tFK F{QJ FӝQJ´. %ҧQ FKҩW FӫD F{QJ WiF EӗL WKѭӡQJ JLҧL pKyQJ PһW EҵQJ (GPMB) Oj FKX\ӇQ TX\ӅQ Vӱ GөQJ ÿҩW FKX\ӇQ PөF ÿtFK Vӱ D.KiLQLӋP GөQJ ÿҩW GѭӟL Vӵ ÿLӅX WLӃW FӫD 1Kj QѭӟF. ĈӇ WLӃQ KjQK F{QJ WiF EӗL WKѭӡQJ GPMB FӫD F{QJ WUuQK FҫQ SKҧL GӵD YjR QKӳQJ Fѫ Vӣ GѭӟL ÿk\: - Nhu FҫX YӅ SKiW WULӇQ kinh WӃ [m KӝL FӫD ÿҩW QѭӟF. -NhuFҫX YӅ SKiW WULӇQ kinh WӃ [m KӝL FӫD ÿӏD SKѭѫQJ. - 'ӵD YjR kinh SKt EӗL WKѭӡQJ GPMB FӫD F{QJ WUuQK. - 'ӵD YjR FiF ORҥL EҧQ ÿӗ Vә ViFK Fy OLrQ quan ÿӃQ F{QJ WiF EӗL WKѭӡQJ GPMB.
130. ắ 7tQK ÿD GҥQJ: 0ӛL Gӵ iQ ÿѭӧF WLӃQ KjQK WUrQ PӝW YQJ ÿҩW NKiF nhau YӟL ÿLӅX NLӋQ Wӵ QKLrQ - KTXH Yj WUuQK ÿӝ GkQ WUt QKҩW ÿӏQK nrncyÿһc ÿiӇP rirng theo EĈһFÿLӇP tӯQJ khu vӵF: Khu YӵF QӝL WKjQK. Khu YӵF ven ÿ{. Khu YӵF KRҥW ÿӝQJ F{QJ QJKLӋS Khu YӵF KRҥW ÿӝQJ GӏFK Yөô ắ 7tQK SKӭF WҥS: - ĈҩW ÿDL Oj WjL VҧQ Fy JLi WUӏ cao, Fy vai WUz quan WUӑQJ trong ÿӡL VӕQJ kinh WӃ - [m KӝL cNJQJ nhѭ ÿӕL YӟL PӑL QJѭӡL GkQ QrQ YLӋF thu KӗL ÿҩW FӫD QJѭӡL GkQ Yj ÿӅQ E JһS UҩW QKLӅX NKy NKăQ SKӭF WҥS. - *Li WUӏ ÿҩW ÿDL Yj WjL VҧQ WUrQ ÿҩW WKѭӡQJ UҩW OӟQ QrQ QJѭӡL GkQ WKѭӡQJ GQJ FiF WKӫ ÿRҥQ ÿӇ ÿѭӧF QKұQ WLӅQ ÿӅQ E QKLӅX Jk\ NKy NKăQ Yj SKӭF WҥS cho 1Kj QѭӟF trong YLӋF ÿӅQ E JLҧL SKyQJ PһW EҵQJ.
131. 5.5. 9$,75ẹ&Ӫ$9,ӊ&*IҦ, PHẽ1* 0Һ7 %Ҵ1*ĈӔ, 9Ӟ,6Ӵ3+ẩ775,ӆ1&Ѫ6Ӣ+Ҥ7Ҫ1*9ơĈӠ,6Ӕ1* .,1+7ӂ- ;ư+Ӝ, a. ĈӕLYӟLVӵSKiWWULӇQFѫVӣKҥWҫQJ ắ 9Ӆ PһW WLӃQ ÿӝ KRjQ WKjQK FӫD Gӵ iQ: + 7LӃQ ÿӝ WKӵF KLӋQ FiF Gӵ iQ SKө WKXӝF YjR QKLӅX ÿLӅX NLӋQ NKiF nhau, trong ÿy FNJQJ SKө WKXӝF QKLӅX YjR WKӡL gian WLӃQ KjQK GPMB. + GPMB WKӵF KLӋQ ÿ~QJ WLӃQ ÿӝ ÿӅ ra VӁ WLӃW GPMB quyӃt ÿӏQKÿӃQWLӃQÿӝWKLF{QJ NLӋP ÿѭӧF WKӡL gian Yj YLӋF WKӵF KLӋQ Gӵ iQ Fy KLӋX FiFF{QJWUuQK cӫD ciF dӵiQÿҫu tѭ TXҧ.NӃX NpR GjL Jk\ ҧQK KѭӣQJ ÿӃQ WLӃQ ÿӝ [k\ ҧQKKѭӣQJWUӵFWLӃSÿӃQKLӋXTXҧVӱGөQJÿҩW GӵQJ FiF F{QJ WUuQK ҧQK KѭӣQJ ÿӃQ YLӋF Vӱ GөQJ lao ÿӝQJ FNJQJ QKѭ chi SKt cho Gӵ iQ. YjQJXӗQYӕQFӫDFiFFKӫÿҫXWѭ ắ 9Ӆ EӗL WKѭӡQJ WKLӋW KҥL: NӃX ÿiӅX tra, NKҧR ViW Yj OұS SKѭѫQJ iQ EӗL WKѭӡQJ KӧS Ot thu sӁ ÿҧP EҧR JLҧL WRҧ nhanh FKyQJ, F{QJ EҵQJ WUiQK tham QKNJQJôWӯ ÿy WLӃQ ÿӝ thi F{QJ F{QJ WUuQK VӁ ÿѭӧF ÿҧP EҧR KLӋX TXҧ ÿӗQJ YӕQ ÿҥW cao.
132. 4Xi WUuQK SKiW WULӇQ kinh WӃ - [m KӝL NpR theo QKLӅX Gӵ iQ ÿҫX Wѭ SKiW WULӇQ Fѫ Vӣ Kҥ EĈӕLYӟLVӵSKiWWULӇQ WҫQJ khu GkQ Fѭ khu F{QJ QJKLӋSôGүQ ÿӃQ NLQKWӃ- [mKӝL F{QJ YLӋF ÿӅQ E JLҧL SKyQJ PһW EҵQJ QJj\ FjQJ SKә ELӃQ Yj ÿyQJ vai WUz quan WUӑQJ ÿӕL YӟL Vӵ SKiW WULӇQ kinh WӃ - [m KӝL. 1ӃX GPMB ÿѭӧF WKӵF KLӋQ ÿ~QJ 1ӃX GPMB WKӵF KLӋQ Eӏ YѭӟQJ WLӃQ ÿӝ F{QJ EҵQJ WKu VӁ WҥR ÿLӅX NLӋQ PҳF NpR GjL NK{QJ F{QJ EҵQJ VӁ cho FiF Gӵ iQ ÿҫX Wѭ ÿѭӧF WKӵF KLӋQ Jk\ NpR GjL WLӃQ ÿӝ thi F{QJ ӭ ÿӑQJ nhanh FKyQJ QJѭӡL GkQ Fy ÿLӅX NLӋQ ÿӇ QJXӗQ YӕQ QKkQ GkQ EҩW EuQK PҩW QkQJ cao ÿӡL VӕQJ YұW FKҩW Yj tinh WKҫQ WKӡL gian Yj QӅQ kinh WӃ - [m KӝL Eӏ QӅQ kinh WӃ - [m KӝL SKiW WULӇQ WKXұQ OӧL. ҧQK KѭӣQJ QJKLrP WUӑQJ.
133. 5.67ẻ1++ẻ1+*,Ҧ,3+ẽ1*0Һ7%Ҵ1* TҤ, 7+ơ1+3+ӔĈơ1Ҹ1* %ѭӟF 1: 3Kә ELӃQ FKӫ WUѭѫQJ FKtQK ViFK ÿѫQ JLi SKѭѫQJ iQ Yj NӃ KRҥFK EӗL WKѭӡQJ. 7X\rQ 7KjQK SKӕ Ĉj 1ҹQJ Oj WUX\ӅQ YұQ ÿӝQJ QKkQ GkQ ÿӇ WҥR Vӵ WKӕQJ QKҩW ÿӏD phѭѫng WKӵF KLӋQ F{QJ FӫD QKkQ GkQ YӟL FKӫ WUѭѫQJ FӫD 1Kj QѭӟF. WiF EӗL WKѭӡQJ GPMB nhanh %ѭӟF 2: .LӇP ÿӏQK thu WKұS WjL OLӋX OLrQ quan ÿӃQ JӑQ Yj Fy KLӋX TXҧ QKҩW trong WjL VҧQ Yj ÿҩW thu KӗL. WRjQ TXӕF. %ѭӟF 3: ;pW WtQK KӧS SKiS YӅ QKj ÿҩW ÿӇ [iF ÿӏQK PӭF EӗL WKѭӡQJ Yj Yӏ WUt ÿҩW ÿӇ [iF ÿӏQK ÿѫQ JLi EӗL WKѭӡQJ. %ѭӟF 4: /rQ EҧQJ JLi WUӏ EӗL WKѭӡQJ cho WӯQJ Kӝ ÿӇ WUuQK WKҭP ÿӏQK. 4X\WUuQKEӗLWKѭӡQJ*30% FӫDWKjQKSKӕĈj1ҹQJ %ѭӟF 5: 7KҭP ÿӏQK Yj SKr GX\ӋW JLi WUӏ EӗL WKѭӡQJ ÿӃQ WӯQJ Kӝ. %ѭӟF 6: Chi WUҧ EӗL WKѭӡQJ cho FiF Kӝ GkQ.