MINISTRY OF EDUCATION AND TRAINING LABOR, WAR INVALIDS AND SOCIAL AFFAIRS
UNIVERSITY OF LABOR AND SOCIAL AFFAIRS
NGUYEN THI THANH THUY
FINANCIAL REPORT ANALYSIS OF VT VAN XUAN JOINT STOCK COMPANY
MASTER'S THESIS IN ACCOUNTING
HANOI – 2020
MINISTRY OF EDUCATION AND TRAINING LABOR, WAR INVALIDS AND SOCIAL AFFAIRS
UNIVERSITY OF LABOR AND SOCIAL AFFAIRS
NGUYEN THI THANH THUY
FINANCIAL REPORT ANALYSIS OF VT VAN XUAN JOINT STOCK COMPANY
Major: Accounting Code: 8340301
MASTER'S THESIS IN ACCOUNTING
SCIENTIFIC INSTRUCTOR: DR. VU THI THANH THUY
HANOI – 2020
I hereby certify that this is the author's own independent research work with the help of the scientific supervisor, Dr. Vu Thi Thanh Thuy. The data used in the thesis are honest and taken from the company's financial reports. The research results in the thesis are authentic and have not been published in any other previous work.
Hanoi, date …….. month …….. year 2020
Thesis author
Nguyen Thi Thanh Thuy
During my study and master thesis at the University of Labor and Social Affairs, with my own efforts, I have received enthusiastic teaching and guidance from teachers. I would like to express my deep gratitude to teacher Dr. Vu Thi Thanh Thuy, who wholeheartedly and thoughtfully guided me throughout my study and research so that I could complete the topic " Analysis of financial statements of VT Van Xuan Joint Stock Company".
I would also like to express my gratitude to all the staff and lecturers who taught and helped me throughout this course. I would also like to thank the Board of Directors and the Finance - Accounting Department of VT Van Xuan Joint Stock Company for helping and supporting me a lot during the process of writing my thesis.
Due to the complexity of the research topic, as well as the author's limited ability and experience, this thesis cannot avoid certain shortcomings.
The author looks forward to receiving comments from teachers and researchers to improve the research content in the thesis.
Thank you very much!
Thesis author
Nguyen Thi Thanh Thuy
INDEX
LIST OF ABBREVIATIONS iv
LIST OF TABLES, CHARTS and FIGURES
1. Reasons for choosing topic 1
2. Research status related to topic 2
3. Research objectives and tasks 5
4. Research objects and scope 5
5. Research methods 6
6. New contributions of the thesis 7
7. Structure of the thesis 7
CHAPTER 1: THEORETICAL BASIS OF FINANCIAL REPORTING AND FINANCIAL REPORTING ANALYSIS IN ENTERPRISES 8
1.1. General overview of corporate finance and analysis of corporate financial statements 8
1.1.1. Some related concepts 8
Financial statement analysis process 9
1.1.2. The meaning of analyzing corporate financial statements 11
1.1.3. Financial reporting analysis database 14
1.1.4 Analysis method 17
1.2. Analysis of corporate financial statements 25
1.2.1. Analysis of financial structure and capital security for production and business activities 25
1.2.2. Analysis of liquidity of short-term assets 33
1.2.3 Solvency analysis 35
1.2.4. Cash flow analysis 38
1.2.5. Analysis of business performance 40
1.2.6. Profitability analysis 42
1.2.7 Analysis of financial risk signals 44
1.3 Factors affecting financial statement analysis 45
1.3.1 Internal factors 45
1.3.2 External factors 46
CHAPTER 1 CONCLUSION 48
CHAPTER 2: CURRENT STATE ANALYSIS OF FINANCIAL STATEMENTS OF VT VAN XUAN JOINT STOCK COMPANY 49
2.1 Introduction to VT Van Xuan 49 Joint Stock Company
2.1.1. The process of formation and development of VT Van Xuan 49 Joint Stock Company
2.1.2 Characteristics of business activities and management organization of VT Van Xuan Joint Stock Company 51
2.1.3. Organization of accounting apparatus and accounting work of the company 56
2.2. Analysis of financial statements of VT Van Xuan Joint Stock Company for the period 2017 - 2019 60
2.2.1 Database used in analysis 60
2.2.2 Analysis of financial structure and capital security for the company's production and business activities 60
2.2.3. Analysis of liquidity of short-term assets 67
2.2.4 Solvency analysis 75
2.2.5. Cash flow analysis 78
2.2.6 Analysis of business performance 82
2.2.7 Profitability analysis 85
2.2.8 Analysis of financial risk signs III
2.3 Factors affecting financial statement analysis VII
2.4. Assessment of financial status and financial performance of VT Van Xuan X Joint Stock Company
2.4.1. Results achieved X
2.4.2. Limitations XI
2.4.3. Causes of limitations XIII
CONCLUSION CHAPTER 2 XVI
CHAPTER 3: SOME SOLUTIONS TO IMPROVE THE FINANCIAL CAPACITY OF VT VAN XUAN XVII JOINT STOCK COMPANY
3.1 Development orientation of VT Van Xuan XVII Joint Stock Company
3.2 Solutions to enhance financial statement analysis at Company XVIII
3.3 Solutions to improve the imbalance in the financial structure of Company XVIII
3.4 Solutions to enhance debt collection of Company XIX
3.5 Solutions to improve the profitability of company XXI
3.6 Proposed solutions for the Company to improve its financial capacity with the Government and the Bank XXII
3.7 Limitations in the study and recommendations for future researchXXIII
CONCLUSION CHAPTER 3 XXIII
CONCLUSION XXIV
LIST OF REFERENCES XXVI
APPENDIX 1 XXVII
APPENDIX 2 XXIX
LIST OF ABBREVIATIONS
BTC
Ministry of Finance | |
Financial Statements | Financial report |
TT | Circular |
TC | Finance |
NV | Capital |
TS | Asset |
BC | Report |
NVDH | Long-term capital |
Fixed assets | Fixed assets |
KD | Business |
DN | Business |
NVNH | Short-term capital |
DT | Revenue |
HQKD | Business performance |
DT | Revenue |
VLDR | Net working capital |
LCTT | Net cash flow |
CC | Provide |
DV | Service |
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