Analysis of financial situation at Military Petrochemical One Member Limited Liability Company - 1

Instructor: Master. Ngo Ngoc Cuong Student: Tran Thi Chau Giang Student ID: 1054011032 Class: 10DQTC03 COMMITMENT THANKSFaculty: Business Administration1. Full name of student registering the topic:2. Name of registered topic: ANALYSIS OF FINANCIAL SITUATION AT MILITARY PETROCHEMICAL ONE MEMBER LIMITED LIABILITY COMPANY.1. Urgency of the topic2. Scope and object of research3. Research purpose4. Research method5. Structure of the graduation thesisCHAPTER 11.1. CONCEPT, PURPOSE, TASKS AND CONTENT OF FINANCIAL SITUATION ANALYSIS1.1.2. Purpose1.1.3. Meaning of financial situation analysis1.1.4. Tasks of financial situation analysis1.2. FINANCIAL SITUATION ANALYSIS DOCUMENTS:1.2.2. Business performance report1.2.3. Cash flow statement1.3. CONTENT OF FINANCIAL SITUATION ANALYSIS1.3.2. Cash flow statement analysis1.3.3. Financial ratio analysis1.3.4. Dupont analysis of financial indicators Effects of equations:SUMMARY OF CHAPTER 1CHAPTER 22.1. OVERVIEW OF MILITARY PETROCHEMICAL ONE MEMBER COMPANY LIMITED - Company name: MILITARY PETROCHEMICAL ONE MEMBER COMPANY LIMITED.2.1.2. Company management organization Deputy Director Administration and personnel department Chief accountant department Accounting department Business department2.1.3. Overview of the company's fields of operation2.2. CURRENT STATUS OF THE COMPANY'S FINANCIAL ACTIVITIESChart 2.1: Fluctuation of assets over time Capital sourcesChart 2.2: Fluctuation of capital sources over time2.2.1.1.2. Analysis of changes in asset structure and capital sources AssetsTable 2.3: Asset structure table for the period 2011 - 2013 - Short-term assets - Long-term assets General comments on the asset situation Capital sources2932SUMMARY OF CHAPTER 2CHAPTER 33.1. COMPANY'S DEVELOPMENT ORIENTATION3.2. SOLUTIONS- Determine cash needs- Increase collection speed- Reduce spending speed3.2.2. Manage receivables and inventories3.2.3. Increase efficiency in using short-term assets3.2.4. Reduce business management costs3.2.5. Improve payment abilityReceivables management3.3. RECOMMENDATIONS3.3.2. Other recommendationsCHAPTER 3 SUMMARYCONCLUSIONAPPENDIX 1BALANCE SHEET 3 YEARS 2011 - 2013APPENDIX 2BUSINESS PERFORMANCE REPORT 3 YEARS 2011 - 2013APPENDIX 3CASH FLOW STATEMENT 3 YEARS 2011 - 2013

Faculty: Business Administration1. Full name of student registering the topic:2. Name of registered topic: ANALYSIS OF FINANCIAL SITUATION AT MILITARY PETROCHEMICAL ONE MEMBER LIMITED LIABILITY COMPANY.1. Urgency of the topic2. Scope and research objects3. Research purpose4. Research method5. Structure of the graduation thesisCHAPTER 11.1. CONCEPTS, PURPOSES, TASKS AND CONTENTS OF FINANCIAL SITUATION ANALYSIS1.1.1.1. Concept of financial statements1.1.1.2. Concept of financial situation analysis1.1.2. Purpose1.1.2.1. For managers1.1.2.2. For the owner company1.1.2.3. For creditors1.1.2.4. For investors1.1.2.5. For authorities1.1.3. The meaning of financial situation analysis1.1.3.1. The necessity of financial situation analysis1.1.3.2. The meaning of financial situation analysis1.1.4. The task of financial situation analysis1.2. FINANCIAL SITUATION ANALYSIS DOCUMENTS:1.2.2. Business performance report1.2.3. Cash flow statement1.3. CONTENT OF FINANCIAL SITUATION ANALYSIS1.3.1.1. Analysis task1.3.1.2. General analysis of balance sheet1.3.1.3. General analysis of business performance report1.3.2. Cash flow statement analysis1.3.2.1. Cash flow analysis from operating activities1.3.2.2. Cash flow analysis from investing activities1.3.2.3. Cash flow analysis from financing activities1.3.3. Analysis of financial ratios1.3.3.1. Ratio of revenues to payables1.3.3.2. Group of ratios reflecting payment ability1.3.3.3. Group of ratios reflecting business performance1.3.3.4. Group of ratios reflecting investment situation and financial structure1.3.3.5. Group of ratios reflecting profitability1.3.4. Dupont analysis of financial indicators Effect of the equation: SUMMARY OF CHAPTER 1CHAPTER 22.1. OVERVIEW OF MILITARY PETROCHEMICAL ONE MEMBER COMPANY LIMITED2.1.1.1. History of establishment and development of the company - Company name: MILITARY PETROCHEMICAL ONE MEMBER COMPANY LIMITED.2.1.1.2. Achievements and certifications2.1.2. Company management organization2.1.2.1. Organizational structure2.1.2.2. Functions and tasks of departments Deputy Director Administration and human resources department Chief accountant department Accounting department Business department2.1.3. Overview of the company's fields of operation2.1.3.1. Petroleum business activities2.1.3.2. Lubricant business activities2.1.3.3. Chemical business activities2.2. FINANCIAL STATUS OF THE COMPANY2.2.1.1. Analysis of financial situation through the balance sheetChart 2.1: Fluctuation of assets over time Capital sourcesChart 2.2: Fluctuation of capital sources over time2.2.1.1.2. Analysis of fluctuations in asset structure and capital sources AssetsTable 2.3: Asset structure table for the period 2011 - 2013 - Short-term assets - Long-term assets General comments on asset situation Capital sources29Table 2.4: Capital structure table for the period 2011 - 2013 Unit: Million VND - Liabilities - Owner's equity2.2.1.2. General analysis of business performance report32Table 2.5:Table of business performance results for the period 2011 - 2013Table 2.7: Summary of cash flow from investment activities2.2.1.3.3. Analysis of cash flow from financial activities General commentsChart 2.3: Ratio of receivables to payables2.2.1.4.2. Group of ratios reflecting payment capacity General payment capacity Quick payment capacity Quick payment capacity in cash Current payment capacity2.2.1.4.3. Group of ratios reflecting business performance Inventory turnover Receivables turnover Short-term asset turnover Long-term asset turnover Total asset turnover2.2.1.4.4. Group of ratios reflecting investment situation and financial structure Debt to total assets ratio Table 2.19: Debt to total assets ratio Debt to equity ratio Interest coverage ratio Table 2.21: Interest coverage ratio Self-financing ratio Table 2.22: Self-financing ratio 2.2.1.4.5. Group of ratios reflecting profitability Profit on revenue Table 2.23: Profit on revenue ratio EBIT ratio to total assets Table 2.24: EBIT ratio to total assets Net profit on total assets Table 2.25: Net profit ratio to total assets Net profit on equity Comments: Diagram 2.2: Dupont diagram 2.2.2. Factors affecting the company's financial situation 2.2.3. ASSESSMENT OF THE COMPANY'S FINANCIAL SITUATION OVER THE 3 YEARS 2011 - 2013Table 2.27: Summary table of financial indicatorsSUMMARY OF CHAPTER 2CHAPTER 33.1. COMPANY'S DEVELOPMENT ORIENTATION3.2. SOLUTION3.2.1.1. Basis of the solution3.2.1.2. Implementation of the solution- Determine cash needs- Increase collection speed- Reduce spending speed3.2.1.3. Expected results3.2.2. Management of receivables and inventory3.2.2.1. Basis of the solution- With inventory3.2.2.2. Implementation of the solution3.2.2.3. Expected results3.2.3. Increase efficiency in using short-term assets3.2.3.1. Basis of the solution3.2.3.2. Solution implementation3.2.3.3. Expected results3.2.4. Reduce business management costs3.2.4.1. Basis of the solution3.2.4.2. Solution implementation3.2.4.3. Expected results3.2.5. Improve payment ability3.2.5.1. Basis of the solution3.2.5.2. Receivables management solution implementation3.2.5.3. Expected results3.3. RECOMMENDATIONS3.3.2. Other recommendationsCHAPTER 3 SUMMARYCONCLUSIONAPPENDIX 1BALANCE SHEET 3 YEARS 2011 - 2013APPENDIX 2BUSINESS PERFORMANCE REPORT 3 YEARS 2011 - 2013APPENDIX 3CASH FLOW STATEMENT 3 YEARS 2011 - 2013Group of ratios reflecting investment situation and financial structure Debt to total assets ratio Table 2.19: Debt to total assets ratio Debt to equity ratio Interest coverage ratio Table 2.21: Interest coverage ratio Self-financing ratio Table 2.22: Self-financing ratio 2.2.1.4.5. Group of ratios reflecting profitability Profit on revenue Table 2.23: Profit on revenue ratio EBIT ratio to total assets Table 2.24: EBIT ratio to total assets Net profit on total assets Table 2.25: Net profit ratio to total assets Net profit on equity Comments: Diagram 2.2: Dupont diagram 2.2.2. Factors affecting the company's financial situation 2.2.3. ASSESSMENT OF THE COMPANY'S FINANCIAL SITUATION OVER THE 3 YEARS 2011 - 2013Table 2.27: Summary table of financial indicatorsSUMMARY OF CHAPTER 2CHAPTER 33.1. COMPANY'S DEVELOPMENT ORIENTATION3.2. SOLUTION3.2.1.1. Basis of the solution3.2.1.2. Implementation of the solution- Determine cash needs- Increase collection speed- Reduce spending speed3.2.1.3. Expected results3.2.2. Management of receivables and inventory3.2.2.1. Basis of the solution- With inventory3.2.2.2. Implementation of the solution3.2.2.3. Expected results3.2.3. Increase efficiency in using short-term assets3.2.3.1. Basis of the solution3.2.3.2. Solution implementation3.2.3.3. Expected results3.2.4. Reduce business management costs3.2.4.1. Basis of the solution3.2.4.2. Solution implementation3.2.4.3. Expected results3.2.5. Improve payment ability3.2.5.1. Basis of the solution3.2.5.2. Receivables management solution implementation3.2.5.3. Expected results3.3. RECOMMENDATIONS3.3.2. Other recommendationsCHAPTER 3 SUMMARYCONCLUSIONAPPENDIX 1BALANCE SHEET 3 YEARS 2011 - 2013APPENDIX 2BUSINESS PERFORMANCE REPORT 3 YEARS 2011 - 2013APPENDIX 3CASH FLOW STATEMENT 3 YEARS 2011 - 2013Group of ratios reflecting investment situation and financial structure Debt to total assets ratio Table 2.19: Debt to total assets ratio Debt to equity ratio Interest coverage ratio Table 2.21: Interest coverage ratio Self-financing ratio Table 2.22: Self-financing ratio 2.2.1.4.5. Group of ratios reflecting profitability Profit on revenue Table 2.23: Profit on revenue ratio EBIT ratio to total assets Table 2.24: EBIT ratio to total assets Net profit on total assets Table 2.25: Net profit ratio to total assets Net profit on equity Comments: Diagram 2.2: Dupont diagram 2.2.2. Factors affecting the company's financial situation 2.2.3. ASSESSMENT OF THE COMPANY'S FINANCIAL SITUATION OVER THE 3 YEARS 2011 - 2013Table 2.27: Summary table of financial indicatorsSUMMARY OF CHAPTER 2CHAPTER 33.1. COMPANY'S DEVELOPMENT ORIENTATION3.2. SOLUTION3.2.1.1. Basis of the solution3.2.1.2. Implementation of the solution- Determine cash needs- Increase collection speed- Reduce spending speed3.2.1.3. Expected results3.2.2. Management of receivables and inventory3.2.2.1. Basis of the solution- With inventory3.2.2.2. Implementation of the solution3.2.2.3. Expected results3.2.3. Increase efficiency in using short-term assets3.2.3.1. Basis of the solution3.2.3.2. Solution implementation3.2.3.3. Expected results3.2.4. Reduce business management costs3.2.4.1. Basis of the solution3.2.4.2. Solution implementation3.2.4.3. Expected results3.2.5. Improve payment ability3.2.5.1. Basis of the solution3.2.5.2. Receivables management solution implementation3.2.5.3. Expected results3.3. RECOMMENDATIONS3.3.2. Other recommendationsCHAPTER 3 SUMMARYCONCLUSIONAPPENDIX 1BALANCE SHEET 3 YEARS 2011 - 2013APPENDIX 2BUSINESS PERFORMANCE REPORT 3 YEARS 2011 - 2013APPENDIX 3CASH FLOW STATEMENT 3 YEARS 2011 - 2013Solution implementation3.2.3.3. Expected results3.2.4. Reduce business management costs3.2.4.1. Solution basis3.2.4.2. Solution implementation3.2.4.3. Expected results3.2.5. Improve payment capacity3.2.5.1. Solution basis3.2.5.2. Receivables management solution implementation3.2.5.3. Expected results3.3. RECOMMENDATIONS3.3.2. Other recommendationsCHAPTER 3 SUMMARYCONCLUSIONAPPENDIX 1BALANCE SHEET 3 YEARS 2011 - 2013APPENDIX 2BUSINESS PERFORMANCE REPORT 3 YEARS 2011 - 2013APPENDIX 3CASH FLOW STATEMENT 3 YEARS 2011 - 2013Solution implementation3.2.3.3. Expected results3.2.4. Reduce business management costs3.2.4.1. Solution basis3.2.4.2. Solution implementation3.2.4.3. Expected results3.2.5. Improve payment capacity3.2.5.1. Solution basis3.2.5.2. Receivables management solution implementation3.2.5.3. Expected results3.3. RECOMMENDATIONS3.3.2. Other recommendationsCHAPTER 3 SUMMARYCONCLUSIONAPPENDIX 1BALANCE SHEET 3 YEARS 2011 - 2013APPENDIX 2BUSINESS PERFORMANCE REPORT 3 YEARS 2011 - 2013APPENDIX 3CASH FLOW STATEMENT 3 YEARS 2011 - 2013