Đề tài Phân tích các nhân tố ảnh hƣởng đến hiệu quả sản xuất kinh doanh của các công ty ngành xây dựng được niêm yết trên thị trường chứng khoán Việt Nam

CTCP Điện Nước Lắp Máy Hải Phòng SDU CTCP Đầu Tư XD & PT Đô Thị Sông Đà FCN CTCP Kỹ Thuật Nền Móng & Công Trình Ngầm FECON SIC CTCP Đầu Tư - Phát Triển Sông Đà HAS CTCP Hacisco SII CTCP Hạ Tầng Nước Sài Gòn HBC CTCP XD & KD Địa Ốc Hòa Bình SJE CTCP Sông Đà 11 HU1 CTCP Đầu Tư Phát Triển Hạ Tầng IDICO SKS CTCP Công Trình Giao Thông Sông Đà HTI CTCP Đầu Tư & Xây Dựng HUD1 SNG CTCP Sông Đà 10.1 HU3 CTCP Đầu Tư & Xây Dựng HUD3 SRA CTCP Sara Việt Nam HUT CTCP Tasco SRF CTCP Kỹ Nghệ Lạnh KTT CTCP Đầu Tư Thiết Bị & Xây Lắp Điện Thiên Trường SVN CTCP Solavina L10 CTCP Lilama 10 TDC CTCP KD & PT Bình Dương L14 CTCP Licogi 14 THG CTCP Đầu Tư Và Xây Dựng Tiền Giang L18 CTCP Đầu Tư Và Xây Dựng Số 18 TKC CTCP XD & KD Địa Ốc Tân Kỷ L35 CTCP Cơ Khí Lắp Máy Lilama UDC CTCP XD & PT Đô Thị Tỉnh Bà Rịa Vũng Tàu L43 CTCP Lilama 45.3 V12 CTCP Xây Dựng Số 12 Thang Long University Library Mã CK Tên chức niêm yết Mã CK Tên chức niêm yết L44 CTCP Lilama 45.4 V15 CTCP Xây Dựng Số 15 L61 CTCP Lilama 69.1 V21 CTCP VINACONEX 21 L62 CTCP Lilama 69.2 VC1 CTCP Xây Dựng Số 1 LCD CTCP Lắp Máy - Thí Nghiệm Cơ Điện VC2 CTCP Xây Dựng Số 2 LCG CTCP Licogi 16 VC3 CTCP Xây Dựng Số 3 LCS CTCP Licogi 166 VC5 CTCP Xây Dựng Số 5 LHC CTCP ĐT & XD Thủy Lợi Lâm Đồng VC6 CTCP Vinaconex 6 LIG CTCP Licogi 13 VC9 CTCP Xây Dựng Số 9 LM3 CTCP Lilama 3 VCC CTCP Vinaconex 25 LM7 CTCP Lilama 7 VCG TCT Cổ Phần XNK & Xây Dựng Việt Nam LM8 CTCP Lilama 18 VE1 CTCP Xây Dựng Điện Vneco 1 LO5 CTCP Lilama 5 VE2 CTCP Xây Dựng Điện Vneco 2 LTC CTCP Điện Nhẹ Viễn Thông VE3 CTCP Xây Dựng Điện VNECO 3 LUT CTCP Đầu Tư Xây Dựng Lương Tài VE4 CTCP Xây Dựng Điện VNECO4 MCG CTCP Cơ Điện & XD Việt Nam (MECO) VE8 CTCP Xây Dựng Điện VNECO 8 MCO CTCP MCO Việt Nam VE9 CTCP Đầu Tư Và Xây Dựng VNECO 9 MDG CTCP Miền Đông VMC CTCP Vimeco NHA TCT ĐT PT Nhà & Đô Thị Nam Hà Nội VNE TCT Cổ Phần Xây dựng Điện Việt Nam PHC CTCP Xây Dựng Phục Hưng Holdings VPC CTCP Đầu Tư & Phát Triển Năng Lượng Việt Nam VSI CTCP Đầu Tư & Xây Dựng Cấp Thoát Nước Phụ lục 0-2: Tỷ suất sinh lời trên doanh thu (ROS) và tỷ suất sinh lời trên tổng tài sản của các công ty ngành Xây dựng được niêm yết trên thị trường chứng khoán Việt Nam (2009 – 2013) Mã CK ROS (%) TB 5 năm ROA (%) TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 AME 9.19 (2.13) (1.25) 0.77 0.70 1.46 7.20 (2.29) (1.59) 1.18 0.92 1.08 B82 0.89 1.45 2.04 3.01 3.59 2.20 1.72 1.60 2.14 4.04 5.48 3.00 BCE 6.17 7.17 9.36 6.86 12.68 8.45 6.27 7.25 10.08 10.43 12.36 9.28 BHT 1.83 (16.83) 4.71 4.14 2.75 (0.68) 0.52 (4.37) 1.85 2.57 3.19 0.75 C32 15.58 12.94 14.34 13.78 12.69 13.87 21.40 15.26 20.79 17.68 15.28 18.08 C47 1.52 2.17 1.88 1.85 3.02 2.09 1.24 1.47 1.91 2.71 3.16 2.10 C92 1.51 1.57 1.55 2.52 1.65 1.76 2.74 2.23 2.10 2.30 1.56 2.19 CDC 1.10 1.04 6.37 7.50 7.00 4.60 0.27 0.34 2.43 4.65 4.99 2.54 CID (159.86) 5.14 12.83 2.86 6.15 (26.58) (7.55) 1.65 1.66 1.99 4.04 0.36 CIG 1.18 (27.56) 2.07 13.82 4.35 (1.23) 0.33 (2.34) 0.37 4.47 2.58 1.08 CII 16.81 205.96 65.79 190.55 156.10 127.04 1.17 7.16 3.63 12.48 13.99 7.69 Thang Long University Library Mã CK ROS (%) TB 5 năm ROA (%) TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 CSC 0.38 (0.35) 11.59 8.93 3.68 4.85 0.31 (0.11) 6.95 8.03 4.56 3.95 CT6 3.26 1.28 5.06 4.54 3.82 3.59 2.95 1.14 5.64 6.15 6.06 4.39 CTD 4.52 4.88 4.68 7.27 11.62 6.59 6.30 7.20 9.43 12.68 15.58 10.24 CTM (48.01) (9.10) 3.62 8.46 8.15 (7.38) (9.00) (3.14) 2.49 8.29 6.11 0.95 CTN 0.24 0.24 0.50 3.96 2.05 1.40 0.09 0.14 0.29 2.28 2.22 1.00 CTX 7.18 1.97 3.61 5.31 2.93 4.20 3.96 0.41 1.96 3.67 2.73 2.55 CX8 0.59 0.83 2.19 2.55 3.58 1.95 0.36 0.39 0.96 2.03 3.66 1.48 D26 1.92 4.10 4.16 7.01 6.76 4.79 - 4.24 5.00 9.80 7.84 6.72 D2D 19.04 13.93 17.22 45.94 25.48 24.32 4.60 5.05 5.22 12.38 7.71 6.99 DC2 (4.48) 1.22 2.84 6.00 8.64 2.84 (2.78) 0.64 3.58 7.23 11.74 4.08 DC4 2.85 3.78 4.34 6.05 7.43 4.89 2.85 3.29 3.73 5.46 6.50 4.37 DIH 0.57 4.00 5.10 5.32 5.45 4.09 0.63 5.75 6.50 6.26 5.16 4.86 DLR (4.75) 0.38 4.10 4.99 4.52 1.85 (2.45) 0.29 2.73 3.97 3.33 1.57 Mã CK ROS (%) TB 5 năm ROA (%) TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 DNC 2.31 2.60 2.19 2.70 3.61 2.68 4.62 3.88 2.23 2.86 4.70 3.66 FCN 9.70 9.93 10.54 14.39 13.73 11.66 7.24 8.58 11.71 12.74 14.81 11.02 HAS 57.20 3.87 0.90 6.59 8.49 15.41 1.58 2.35 0.23 2.26 2.83 1.85 HBC 0.69 3.22 4.89 7.90 2.79 3.90 0.57 3.36 5.73 8.52 3.83 4.40 HU1 1.19 3.17 4.71 2.32 1.99 2.68 0.78 1.87 4.97 1.86 2.51 2.40 HTI 20.66 25.71 27.75 23.24 23.27 24.13 4.48 6.69 8.01 6.44 4.63 6.05 HU3 4.26 6.72 6.62 5.76 6.28 5.93 2.07 3.50 6.36 3.91 4.79 4.13 HUT 0.68 1.83 6.79 8.09 3.51 4.18 0.28 0.86 2.29 3.09 2.07 1.72 KTT 0.23 0.25 1.09 9.19 0.51 2.25 0.31 0.22 0.66 10.96 0.59 2.55 L10 2.98 3.30 3.46 5.01 4.99 3.95 2.95 3.40 3.46 5.08 5.68 4.11 L14 2.03 2.26 2.60 2.81 2.51 2.44 0.73 0.92 0.95 1.38 0.90 0.98 L18 1.27 2.04 2.94 4.06 2.85 2.63 0.64 0.91 2.28 3.84 2.48 2.03 L35 1.14 1.76 4.00 5.22 3.33 3.09 0.78 1.24 2.76 3.72 4.12 2.52 Thang Long University Library Mã CK ROS (%) TB 5 năm ROA (%) TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 L43 0.36 0.33 3.30 6.34 6.22 3.31 0.27 0.25 2.72 6.99 7.35 3.52 L44 0.86 1.21 3.57 3.21 3.45 2.46 0.62 0.85 4.05 4.79 3.98 2.86 L61 1.94 3.52 3.47 4.53 5.88 3.87 2.52 3.94 4.02 5.61 7.96 4.81 L62 0.17 0.43 3.04 6.34 8.34 3.66 0.13 0.33 2.05 4.06 6.34 2.58 LCD 3.63 4.50 4.41 5.73 4.90 4.63 4.48 5.45 5.23 4.46 4.00 4.72 LCG (108.03) (4.95) 10.57 23.23 42.81 (7.27) (15.48) (1.72) 7.20 12.67 15.41 3.62 LCS 0.43 2.08 2.05 2.80 7.42 2.96 0.14 3.56 7.30 7.52 6.34 4.97 LHC 19.34 21.19 10.47 9.90 17.56 15.69 19.92 14.51 12.12 12.10 21.35 16.00 LIG 0.06 1.62 3.32 4.61 4.20 2.76 0.07 1.38 3.31 4.14 3.37 2.45 LM3 (10.00) 0.63 0.48 2.94 - (1.19) (3.77) 0.14 0.27 1.39 - (0.39) LM7 0.23 1.36 0.74 2.80 3.36 1.70 0.11 1.13 0.58 2.01 2.13 1.19 LM8 3.22 3.57 3.51 3.06 3.13 3.30 3.44 3.50 2.38 2.99 2.91 3.04 LO5 0.12 0.49 1.17 4.41 4.33 2.10 0.07 0.34 0.61 2.74 2.79 1.31 Mã CK ROS (%) TB 5 năm ROA (%) TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 LTC 3.39 4.16 1.22 3.92 6.34 3.81 1.71 1.29 0.29 1.69 3.54 1.70 LUT 1.38 1.92 3.62 7.26 6.69 4.17 0.59 0.98 2.17 5.45 4.32 2.70 MCG (22.00) 0.03 0.24 6.02 7.17 (1.71) (6.55) 0.02 0.18 2.91 4.92 0.30 MCO 0.60 0.92 0.12 1.74 2.12 1.10 0.18 0.28 0.06 1.47 2.13 0.82 MDG 0.85 2.58 3.89 9.06 9.30 5.14 0.38 0.88 1.25 7.50 7.19 3.44 NHA 0.99 1.32 3.87 32.72 21.39 12.06 0.34 0.38 1.13 24.15 7.94 6.79 PHC 1.55 (0.03) 1.90 3.34 2.44 1.84 1.20 (0.21) 1.78 4.36 2.32 1.89 PHH 0.17 0.15 (0.73) 2.28 3.08 0.99 0.08 0.04 (0.57) 2.72 5.77 1.61 PIV 0.86 (11.83) (50.73) 11.71 25.28 (4.94) 0.11 (2.49) (12.71) 4.92 6.81 (0.67) PTC 1.19 (35.88) 0.74 0.18 0.01 (6.75) 0.41 (14.23) 0.55 0.25 0.11 (2.58) PVV (48.03) (12.77) 0.43 2.73 4.23 (10.68) (6.96) (3.39) 0.05 3.35 3.63 (0.66) PVX (44.91) (41.33) 1.26 10.17 5.62 (13.84) (9.15) (7.49) - 6.46 4.38 (1.45) PXI 0.25 0.89 3.02 3.97 2.70 2.17 0.28 0.78 4.17 8.01 0.48 2.74 Thang Long University Library Mã CK ROS (%) TB 5 năm ROA (%) TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 PXS 7.52 5.63 10.26 17.93 7.19 9.71 5.34 4.54 9.53 21.10 8.84 9.87 PXT (10.17) 0.71 2.90 3.52 1.93 (0.22) (4.84) 0.60 3.79 3.95 2.37 1.17 QTC 6.38 10.90 11.80 8.45 9.88 9.48 9.91 16.89 14.36 10.41 9.75 12.26 REE 40.43 27.42 28.33 19.94 36.94 30.61 14.43 11.07 10.01 8.68 14.43 11.72 S12 0.09 0.97 1.36 4.09 4.10 2.12 0.04 0.25 0.69 2.44 2.78 1.24 S55 3.36 2.99 4.00 3.92 4.83 3.82 5.47 5.11 8.28 7.65 6.77 6.66 S99 1.71 1.77 0.30 21.66 18.15 8.72 1.16 0.98 0.15 11.30 16.22 5.96 SC5 4.35 0.65 1.72 3.44 3.30 2.69 2.42 0.40 0.97 2.47 2.80 1.81 SD1 (72.45) (39.22) 3.24 4.72 2.32 (20.28) (12.73) (9.82) 1.36 2.49 1.49 (3.44) SD2 1.77 3.40 5.30 5.15 4.50 4.02 0.95 1.93 3.74 4.23 3.76 2.92 SD4 2.15 1.43 2.90 4.02 4.03 2.91 1.76 0.88 1.59 2.67 3.02 1.98 SD5 1.23 3.08 3.29 5.24 5.82 3.73 1.48 2.29 3.11 8.54 8.72 4.83 SD6 3.83 5.10 4.27 4.58 5.99 4.75 3.56 3.63 3.87 4.68 4.52 4.05 Mã CK ROS (%) TB 5 năm ROA (%) TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 SD7 2.38 (3.62) 2.37 3.99 13.53 3.73 0.44 (0.85) 0.76 2.73 4.70 1.56 SD9 6.69 7.74 8.31 16.05 19.36 11.63 2.72 3.29 3.14 6.10 9.21 4.89 SDD 0.43 0.91 1.61 2.59 4.32 1.97 0.14 0.11 0.25 0.50 1.92 0.58 SDE 1.33 5.75 4.69 6.58 8.87 5.44 1.59 2.56 2.52 6.23 7.31 4.04 SDT 6.16 7.23 7.19 10.52 25.75 11.37 3.53 5.14 5.65 6.68 10.26 6.25 SDU 5.81 1.78 2.01 9.91 24.62 8.83 0.20 0.28 0.16 4.27 20.70 5.12 SIC 3.53 15.27 7.74 13.95 11.95 10.49 0.33 1.76 1.18 3.14 3.76 2.03 SII (0.24) 209.38 38.66 1,427.15 2.53 335.50 0.08 12.39 1.29 7.21 1.66 4.53 SJE 1.76 3.68 3.22 3.80 5.35 3.56 1.76 2.98 2.29 2.77 4.09 2.78 SKS 2.48 5.13 6.62 8.11 8.78 6.22 2.56 4.63 6.84 9.25 11.22 6.90 SNG 8.84 11.57 7.94 11.74 8.67 9.75 4.94 6.95 10.60 9.11 10.41 8.40 SRA (70.12) (2,375.43) 0.84 33.23 0.43 (482.21) (18.26) (16.66) 0.49 7.53 0.03 (5.37) SRF 6.82 5.99 8.83 8.65 9.97 8.05 5.38 5.50 8.06 7.05 6.86 6.57 Thang Long University Library Mã CK ROS (%) TB 5 năm ROA (%) TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 SVN (11.18) 0.01 6.50 4.75 3.90 0.80 (3.28) - 1.23 3.16 1.29 0.60 TDC 9.02 9.32 10.72 15.15 12.92 11.43 3.67 5.18 8.63 6.92 7.56 6.39 THG 3.15 3.82 4.67 9.65 10.48 6.35 3.54 4.41 4.69 10.13 11.65 6.88 TKC 0.78 0.33 1.77 4.95 3.83 2.33 0.60 0.27 2.15 5.27 3.92 2.44 UDC 0.48 2.04 3.30 5.59 4.76 3.23 0.01 0.37 0.72 1.75 1.43 0.86 V12 1.37 2.24 2.36 2.89 3.06 2.38 1.34 1.83 1.53 1.93 2.27 1.78 V15 (2,973.90) (18.67) 4.21 11.02 7.25 (594.02) (19.67) (3.22) 2.44 5.88 3.56 (2.20) V21 0.06 0.64 0.96 2.19 2.68 1.31 0.03 0.44 0.93 2.66 2.36 1.28 VC1 3.71 5.98 9.17 9.96 7.14 7.19 2.50 3.87 7.36 8.14 4.92 5.36 VC2 1.91 2.27 94.00 4.40 5.19 21.55 0.83 1.56 1.92 4.28 6.30 2.98 VC3 3.17 5.57 10.28 14.66 9.10 8.56 0.74 0.77 2.85 2.76 2.82 1.99 VC5 0.42 1.08 1.64 2.53 3.65 1.86 0.26 1.05 1.88 2.28 3.71 1.84 VC6 1.10 1.20 1.81 4.30 4.38 2.56 1.47 1.47 2.39 5.53 5.45 3.26 Mã CK ROS (%) TB 5 năm ROA (%) TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 VC9 1.19 2.20 1.87 3.80 3.56 2.52 0.69 1.25 1.02 1.95 2.18 1.42 VCC 2.26 2.20 1.83 2.81 2.78 2.38 2.96 3.41 2.99 3.47 3.62 3.29 VCG 4.71 0.64 0.71 3.09 1.56 2.14 1.93 0.33 0.13 0.67 0.02 0.62 VE1 1.38 (29.10) 0.25 4.69 13.19 (1.92) 1.76 (19.23) 0.14 3.22 16.42 0.46 VE2 8.88 1.42 0.81 13.58 19.63 8.86 7.05 0.93 0.56 5.08 8.55 4.43 VE3 8.55 10.19 9.90 11.43 12.68 10.55 7.90 8.14 6.91 7.22 9.26 7.89 VE4 4.08 3.44 4.46 8.98 14.27 7.05 3.17 2.99 4.43 8.68 7.93 5.44 VE8 6.34 (6.85) 0.47 4.95 5.11 2.00 6.77 (4.98) 0.37 4.30 4.64 2.22 VE9 5.73 4.81 2.85 17.79 8.48 7.93 4.59 3.43 0.66 9.81 5.09 4.72 VMC 1.31 1.20 2.29 2.79 3.43 2.20 1.06 1.05 2.11 3.33 3.69 2.25 VNE 1.74 0.08 3.64 5.65 18.42 5.91 0.93 0.67 1.19 0.99 4.39 1.63 VPC (59.34) (51.18) 6.20 18.39 - (17.19) (5.80) (7.60) 0.78 0.99 0.95 (2.14) VSI 1.23 3.36 7.84 4.95 5.79 4.63 0.44 1.07 4.00 2.70 3.39 2.32 Thang Long University Library Mã CK ROS (%) TB 5 năm ROA (%) TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 TB năm (27.94) (16.44) 5.74 21.69 8.96 (1.60) 1.10 1.56 3.25 5.57 5.63 3.42 Min (2,973.90) (2,375.43) (50.73) 0.18 - (594.02) (19.67) (19.23) (12.71) 0.25 - (5.37) Max 57.20 209.38 94.00 1,427.15 156.10 335.50 21.40 16.89 20.79 24.15 21.35 18.08 Phụ lục 0-3: Tỷ suất sinh lời trên VCSH (ROE) và thống kê tổng tài sản của các công ty ngành Xây dựng được niêm yết trên thị trường chứng khoán Việt Nam (2009 – 2013) Mã CK ROE (%) TB 5 năm Tổng TS TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 AME 17.72 (6.24) (4.42) 3.61 2.90 2.71 278,479 316,860 302,882 372,405 401,173 334,360 B82 13.97 11.10 12.57 22.71 32.47 18.56 417,578 331,288 293,588 245,437 155,350 288,648 BCE 12.62 13.75 18.69 19.04 20.32 16.88 767,186 734,953 686,238 435,254 390,368 602,800 BHT 2.50 (25.61) 10.99 12.04 22.49 4.48 208,554 212,258 231,743 158,137 81,026 178,344 C32 33.04 24.34 32.29 27.46 25.37 28.50 330,118 292,603 272,271 242,453 232,461 273,981 C47 13.68 13.92 16.24 25.34 34.19 20.67 1,889,118 1,602,704 1,313,846 1,234,535 919,585 1,391,958 C92 16.82 14.30 13.88 18.45 15.12 15.71 233,134 215,600 211,301 219,740 162,275 208,410 CDC 0.84 0.98 6.87 14.51 17.06 8.05 769,583 785,899 681,607 722,782 513,470 694,668 CID (16.85) 3.97 3.51 3.36 6.76 0.15 25,177 29,801 36,613 23,088 26,541 28,244 CIG 1.33 (8.41) 1.09 14.96 14.43 4.68 501,382 543,767 473,280 409,463 330,782 451,735 Thang Long University Library Mã CK ROE (%) TB 5 năm Tổng TS TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 CII 5.54 30.96 11.85 28.90 31.78 21.81 8,016,673 6,637,745 4,999,713 3,538,468 2,504,297 5,139,379 CSC 2.22 (0.61) 33.38 41.56 25.14 20.34 653,138 669,214 738,215 548,544 248,726 571,567 CT6 12.72 4.85 20.16 20.50 19.63 15.57 315,259 378,957 322,893 240,784 196,943 290,967 CTD 11.74 12.43 15.60 20.28 23.01 16.61 4,552,260 3,613,073 2,459,637 2,017,419 1,771,940 2,882,866 CTM (21.05) (6.64) 4.89 17.73 13.45 1.68 98,008 104,266 104,961 98,888 79,366 97,098 CTN 0.46 0.81 1.69 11.79 9.94 4.94 492,804 595,740 621,028 596,502 519,292 565,073 CTX 28.31 3.42 11.37 23.90 13.64 16.13 2,224,357 3,385,160 1,990,020 1,583,893 1,528,715 2,142,429 CX8 1.69 2.02 5.03 9.82 17.92 7.30 115,867 129,971 145,342 139,811 123,900 130,978 D26 - 13.17 15.71 31.13 23.15 20.79 39,118 47,220 48,151 51,614 44,158 46,052 D2D 13.65 12.30 12.94 34.68 20.62 18.84 1,112,361 834,244 720,090 822,882 766,186 851,153 DC2 (8.85) 1.84 9.95 21.24 35.58 11.95 112,409 112,843 111,171 106,286 60,930 100,728 Mã CK ROE (%) TB 5 năm Tổng TS TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 DC4 9.27 9.72 10.88 18.09 24.24 14.44 291,356 221,475 241,952 219,199 170,260 228,848 DIH 2.45 22.28 23.45 26.79 29.94 20.98 211,888 218,228 226,621 168,768 187,587 202,618 DLR (11.14) 1.28 10.41 12.41 10.19 4.63 252,859 307,003 301,951 233,677 191,532 257,404 DNC 11.06 10.72 7.37 9.52 14.53 10.64 59,966 65,751 75,268 74,153 58,105 66,649 FCN 20.87 30.19 36.98 31.31 44.79 32.83 1,594,237 1,234,269 969,798 510,434 276,260 917,000 HAS 2.29 3.32 0.35 3.57 4.69 2.84 236,758 206,083 214,782 236,821 241,043 227,097 HBC 3.07 17.69 21.49 22.44 8.72 14.68 4,726,785 4,580,416 3,285,396 1,912,959 1,355,935 3,172,298 HU1 4.48 11.37 32.97 14.08 24.48 17.48 992,976 685,846 506,574 631,985 687,682 701,013 HTI 12.05 13.03 15.59 15.80 12.57 13.81 944,414 964,576 1,173,032 965,923 627,685 935,126 HU3 8.86 14.57 31.83 29.44 49.19 26.78 671,470 708,050 668,388 850,439 737,544 727,178 HUT 1.91 6.78 17.63 21.91 14.33 12.51 4,770,423 4,167,870 4,422,337 3,178,533 1,148,213 3,537,475 Thang Long University Library Mã CK ROE (%) TB 5 năm Tổng TS TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 KTT 0.50 0.34 1.06 19.63 1.30 4.57 50,457 46,186 46,690 47,621 26,727 43,536 L10 15.32 16.98 16.31 21.52 20.07 18.04 929,477 804,309 721,644 654,645 489,016 719,818 L14 9.68 11.49 9.59 10.68 5.69 9.43 490,286 438,877 390,466 284,834 223,388 365,570 L18 6.02 7.20 16.36 26.37 19.02 14.99 1,298,476 1,102,455 972,258 903,085 487,116 952,678 L35 2.94 4.10 8.57 13.42 16.00 9.01 181,035 156,328 147,832 142,411 179,155 161,352 L43 1.18 1.03 8.89 17.95 19.45 9.70 332,402 318,663 307,899 203,486 172,111 266,912 L44 3.06 3.99 20.58 21.50 18.33 13.49 329,856 287,700 339,739 311,427 199,192 293,583 L61 11.33 15.63 14.15 15.10 17.33 14.71 620,916 469,968 448,394 330,574 242,587 422,488 L62 0.46 1.17 7.29 12.99 17.74 7.93 307,988 342,138 329,481 283,367 209,673 294,529 LCD 11.27 13.24 11.97 12.14 12.25 12.17 54,825 59,192 47,666 49,409 62,329 54,684 LCG (32.40) (3.25) 13.18 21.67 28.81 5.60 1,935,716 2,018,254 2,233,711 2,050,127 1,711,871 1,989,936 LCS 0.34 11.76 27.54 27.46 18.30 17.08 202,466 308,428 348,913 201,559 238,138 Mã CK ROE (%) TB 5 năm Tổng TS TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 129,325 LHC 43.33 30.37 25.55 25.64 45.00 33.98 255,630 154,943 139,927 127,636 127,757 161,179 LIG 0.52 9.24 19.32 22.12 16.68 13.58 1,261,287 1,188,248 1,138,749 909,710 614,259 1,022,451 LM3 (51.15) 1.50 2.26 7.71 - (7.94) 769,113 761,546 747,978 513,246 354,881 629,353 LM7 0.41 4.19 2.04 6.53 6.51 3.94 212,016 223,917 214,544 203,878 179,705 206,812 LM8 24.16 28.17 19.20 16.13 15.01 20.53 1,293,528 1,095,166 1,115,702 702,003 477,928 936,865 LO5 0.42 1.71 2.56 10.37 10.19 5.05 434,128 406,420 332,059 300,209 286,403 351,844 LTC 6.63 4.68 1.05 6.50 13.14 6.40 331,542 307,718 245,979 244,386 236,769 273,279 LUT 1.25 1.83 4.26 14.81 11.07 6.64 391,212 379,625 292,714 196,831 157,707 283,618 MCG (28.65) 0.07 0.52 9.38 24.75 1.21 2,783,810 2,607,044 2,255,275 2,106,889 1,107,664 2,172,136 MCO 0.91 1.60 0.36 7.97 10.93 4.35 254,838 279,824 309,401 289,116 256,301 277,896 MDG 0.96 2.35 3.09 17.75 20.35 8.90 446,728 466,262 504,604 404,389 362,700 436,937 Thang Long University Library Mã CK ROE (%) TB 5 năm Tổng TS TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 NHA 0.44 0.49 1.44 32.69 12.31 9.47 118,710 118,324 118,458 111,703 74,023 108,244 PHC 4.97 (0.83) 7.37 24.33 20.48 11.26 667,423 630,645 645,157 725,270 464,919 626,683 PHH 0.25 0.13 (2.06) 9.66 26.30 6.86 798,000 823,743 978,111 966,467 422,853 797,835 PIV 0.24 (4.78) (18.08) 5.48 7.22 (1.98) 23,378 22,185 18,989 15,369 13,235 18,631 PTC 0.75 (26.27) 0.98 0.45 0.22 (4.77) 332,281 360,175 433,678 438,620 435,378 400,026 PVV (42.20) (15.86) 0.32 40.31 20.56 0.63 1,370,470 1,439,274 1,393,482 950,004 209,385 1,072,523 PVX (82.60) (47.77) 0.02 25.10 12.36 (18.58) 16,515,659 18,954,016 16,773,069 12,503,695 5,648,503 14,078,988 PXI 0.85 2.54 14.62 36.55 4.93 11.90 1,071,119 914,474 1,232,133 1,043,210 643,019 980,791 PXS 13.80 14.28 29.94 50.79 20.17 25.80 1,542,378 1,302,894 1,665,769 611,376 220,236 1,068,531 PXT (18.07) 2.18 11.26 13.77 16.71 5.17 647,669 822,778 751,387 551,125 479,017 650,395 QTC 21.72 37.18 34.24 28.83 28.20 30.03 99,958 93,264 86,428 79,903 83,737 88,658 Mã CK ROE (%) TB 5 năm Tổng TS TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 REE 20.73 16.25 15.18 13.51 19.00 16.93 6,954,450 6,574,441 5,297,325 4,961,927 3,381,946 5,434,018 S12 0.22 1.53 4.01 12.40 14.39 6.51 381,655 438,339 361,871 361,871 344,036 377,554 S55 16.57 14.13 21.74 17.53 13.09 16.61 431,540 364,210 335,338 257,038 196,266 316,878 S99 1.74 1.58 0.24 18.76 34.67 11.40 198,079 212,556 224,010 212,292 143,327 198,053 SC5 16.48 2.77 6.33 15.69 17.53 11.76 2,099,450 2,332,799 2,011,216 1,945,678 1,417,722 1,961,373 SD1 (93.43) (53.20) 8.13 21.85 20.14 (19.30) 240,291 312,470 379,858 631,073 383,959 389,530 SD2 3.70 7.42 12.28 14.03 14.16 10.32 764,463 760,832 717,194 540,680 447,656 646,165 SD4 8.91 4.42 7.59 12.27 16.50 9.94 680,962 564,533 620,955 501,292 462,326 566,014 SD5 7.06 8.30 8.33 25.06 45.54 18.86 2,108,474 1,544,652 1,219,502 765,781 819,924 1,291,667 SD6 11.75 14.03 14.14 15.70 15.90 14.30 1,338,274 1,155,249 1,119,587 821,937 695,449 1,026,099 SD7 2.64 (5.38) 4.85 13.94 13.53 5.92 1,950,239 2,169,851 2,227,281 2,527,346 1,215,446 2,018,033 Thang Long University Library Mã CK ROE (%) TB 5 năm Tổng TS TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 SD9 10.96 13.74 12.03 22.04 36.04 18.96 2,299,847 2,259,489 2,153,060 1,737,669 1,249,554 1,939,924 SDD 0.25 0.17 0.32 0.69 3.24 0.93 311,189 281,366 226,041 203,494 100,311 224,480 SDE 4.87 7.63 7.22 17.21 19.01 11.19 74,568 77,562 67,399 71,871 55,164 69,313 SDT 12.92 17.01 19.00 20.19 25.75 18.97 2,366,333 1,855,142 1,818,852 1,532,959 1,124,654 1,739,588 SDU 0.48 0.68 0.41 10.30 42.41 10.86 799,571 781,920 827,654 854,056 317,015 716,043 SIC 1.49 8.01 5.06 13.09 14.82 8.49 697,970 698,306 674,500 610,461 479,833 632,214 SII 0.11 22.77 2.48 13.10 3.41 8.37 901,675 866,653 836,426 777,342 1,908 676,801 SJE 6.98 13.43 10.44 14.45 19.45 12.95 891,953 858,381 823,097 773,936 795,420 828,557 SKS 7.08 11.22 14.57 19.22 23.85 15.19 184,848 180,054 149,775 141,396 77,744 146,763 SNG 11.30 16.69 27.69 27.44 34.98 23.62 375,092 334,713 350,936 296,134 255,918 322,559 SRA (30.28) (25.01) 0.77 12.60 0.06 (8.37) 25,378 26,684 35,379 37,374 35,793 32,122 Mã CK ROE (%) TB 5 năm Tổng TS TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 SRF 12.36 12.65 16.81 14.44 13.23 13.90 729,106 703,502 718,478 591,040 680,457 684,517 SVN (4.41) - 1.63 5.58 4.68 1.87 43,640 40,121 38,980 44,389 28,911 39,208 TDC 12.03 13.07 23.65 29.87 34.07 22.54 4,398,207 3,495,205 2,703,955 1,686,076 997,540 2,656,197 THG 8.75 12.34 14.16 34.42 44.35 22.80 361,996 399,100 444,655 414,377 376,240 399,274 TKC 1.83 0.81 6.45 19.50 19.34 9.59 349,288 435,117 357,956 448,131 383,276 394,754 UDC 0.06 1.73 2.99 5.74 4.21 2.95 1,807,913 1,750,516 1,707,501 1,421,141 1,076,109 1,552,636 V12 8.09 13.00 12.97 17.94 20.52 14.50 548,434 535,156 731,736 701,356 520,794 607,495 V15 (73.20) (9.26) 6.57 19.96 18.45 (7.50) 275,240 341,509 355,590 338,829 369,176 336,069 V21 0.32 4.71 9.73 30.22 26.04 14.20 387,048 456,277 410,293 459,557 396,133 421,862 VC1 7.54 12.05 25.47 31.05 19.19 19.06 765,427 766,120 787,583 782,457 662,668 752,851 VC2 4.39 8.60 10.88 18.62 21.07 12.71 1,488,386 1,386,062 1,349,432 1,187,502 712,968 1,224,870 Thang Long University Library Mã CK ROE (%) TB 5 năm Tổng TS TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 VC3 4.57 5.05 18.41 17.88 16.66 12.51 1,184,781 1,336,131 1,455,709 1,304,051 1,274,731 1,311,081 VC5 1.90 7.71 13.23 14.10 21.73 11.73 654,293 692,055 730,333 619,512 521,023 643,443 VC6 7.40 6.67 9.35 21.51 23.16 13.62 547,861 581,864 449,716 334,212 255,987 433,928 VC9 5.69 10.04 9.36 18.08 17.20 12.07 1,625,705 1,562,351 1,463,286 1,495,723 1,179,420 1,465,297 VCC 16.72 17.66 15.44 17.48 15.47 16.55 569,447 507,909 440,811 423,543 258,813 440,105 VCG 9.64 2.39 1.28 7.21 0.31 4.17 22,953,150 28,416,846 30,124,909 31,686,889 27,238,665 28,084,092 VE1 3.55 (40.32) 0.26 6.34 34.93 0.95 36,887 47,914 60,260 58,097 61,201 52,872 VE2 14.63 1.53 0.92 8.51 14.48 8.01 62,556 36,562 36,708 37,364 36,483 41,935 VE3 13.50 11.69 10.26 10.42 12.51 11.68 34,488 23,634 24,015 24,442 22,202 25,756 VE4 8.54 8.20 11.64 22.45 20.66 14.30 38,253 40,647 40,319 36,132 34,492 37,969 VE8 14.85 (10.76) 0.92 12.23 12.89 6.03 42,875 35,196 40,055 38,192 35,727 38,409 Mã CK ROE (%) TB 5 năm Tổng TS TB 5 năm 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 VE9 9.32 5.95 1.16 21.14 13.20 10.15 180,627 147,492 120,772 166,041 111,699 145,326 VMC 4.69 5.19 10.94 18.86 25.96 13.13 828,439 952,395 1,088,222 1,086,183 1,047,282 1,000,504 VNE 2.61 1.91 3.48 3.58 24.66 7.25 1,979,321 1,810,300 1,922,009 1,819,716 1,962,378 1,898,745 VPC (10.96) (13.88) 1.48 2.33 2.37 (3.73) 102,613 109,511 122,950 131,899 179,314 129,257 VSI 2.03 4.80 18.33 12.21 14.85 10.44 785,120 759,522 812,477 747,447 680,849 757,083 TB năm 2.15 5.09 10.78 17.86 18.64 10.93 1,261,895 1,275,286 1,196,478 1,051,276 772,471 1,111,481 Min (93.43) (53.20) (18.08) 0.45 - (19.30) 23,378 22,185 18,989 15,369 1,908 16,366 Max 43.33 37.18 36.98 50.79 49.19 33.98 22,953,150 28,416,846 30,124,909 31,686,889 27,238,665 28,084,092 Thang Long University Library Phụ lục 0-4: Khả năng thanh toán ngắn hạn (CR) và tỷ số nợ trên VCSH của các công ty ngành Xây dựng được niêm yết trên thị trường chứng khoán Việt Nam (2009 - 2013) Mã CK CR (lần) Tỷ số nợ trên VCSH (%) 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 AME 1.42 1.24 1.33 1.23 1.26 111.34 153.06 157.70 203.42 214.70 B82 0.99 1.04 1.04 1.08 1.07 789.88 631.61 554.10 423.41 537.20 BCE 1.78 1.91 2.04 1.85 2.01 106.22 96.54 82.45 90.54 73.40 BHT 1.95 1.92 1.97 1.78 1.15 372.88 393.49 607.07 382.77 342.13 C32 2.16 2.38 2.24 1.87 1.59 50.06 59.66 59.41 50.96 58.54 C47 1.26 1.04 1.06 1.08 1.11 1,068.26 929.19 756.80 744.59 986.07 C92 1.26 1.01 1.04 1.36 1.07 90.78 173.70 176.13 166.67 217.39 CDC 1.53 1.49 1.62 1.53 1.22 204.28 211.40 171.64 193.46 240.63 CID 1.36 1.52 1.26 1.64 1.58 67.55 102.95 116.72 104.53 119.31 CIG 2.57 3.08 3.48 2.53 1.49 307.45 300.61 219.94 173.57 362.09 CII 0.74 0.79 1.86 1.63 1.90 369.09 373.41 308.35 147.99 106.19 CSC 1.04 1.04 1.09 0.91 0.81 589.08 620.69 378.43 364.25 522.07 CT6 1.14 1.07 1.12 1.19 1.15 284.89 377.87 276.91 284.89 229.47 CTD 2.00 2.00 1.92 1.98 1.74 86.99 73.87 71.10 59.03 61.23 CTM 1.40 1.50 1.55 1.53 1.00 149.11 121.25 102.39 91.25 150.51 CTN 1.14 1.08 1.03 1.00 0.95 356.44 454.13 518.49 439.90 392.82 CTX 1.12 1.10 1.12 1.12 0.81 344.88 1,065.82 458.21 491.68 491.68 CX8 1.18 1.15 1.11 1.16 1.15 444.09 381.44 444.09 409.00 356.91 D26 1.26 1.18 1.15 1.20 1.20 127.71 149.71 143.98 140.46 200.44 D2D 2.06 2.43 1.09 1.37 0.77 224.37 154.78 123.89 164.52 185.78 DC2 1.23 1.14 1.12 1.05 0.95 233.47 205.44 173.86 182.59 217.24 DC4 1.28 1.37 1.23 1.25 1.12 265.99 182.74 209.12 174.87 347.62 DIH 1.38 1.40 1.43 1.65 1.25 304.69 270.43 304.77 215.02 532.71 DLR 1.75 1.46 1.60 2.17 1.92 336.81 368.71 327.87 234.11 189.36 DNC 1.01 1.09 1.14 1.03 1.13 126.05 152.74 183.95 265.59 199.21 FCN 1.38 1.24 1.31 1.60 1.31 145.28 205.37 223.09 112.09 144.04 HAS 2.54 3.23 2.74 2.35 2.23 52.94 36.12 46.54 57.14 57.00 HBC 1.08 1.06 1.03 1.08 1.24 385.91 492.76 354.45 183.34 124.87 HU1 1.19 1.20 1.17 1.28 1.21 480.41 456.43 538.66 568.63 786.93 HTI 0.50 1.13 1.73 1.93 2.24 21.22 129.58 65.74 126.35 166.24 HU3 1.42 1.29 1.32 1.18 1.09 313.14 328.37 291.20 522.76 876.26 HUT 1.15 1.59 2.02 1.28 1.06 541.98 627.33 727.08 582.96 659.60 KTT 1.87 2.15 2.19 2.23 1.60 70.53 56.45 58.59 62.54 118.66 L10 1.46 1.11 1.01 0.91 1.06 430.00 407.41 390.14 352.15 290.73 L14 1.62 1.26 1.03 1.00 1.05 1,240.68 1,207.47 1,093.72 739.60 583.21 L18 1.04 1.08 1.13 1.18 1.02 854.87 737.96 582.64 589.23 984.45 L35 1.30 1.39 1.51 1.74 1.36 304.05 245.36 216.13 204.50 310.22 L43 1.08 1.08 1.10 1.34 1.28 345.02 321.66 292.42 161.54 148.55 L44 1.13 1.17 1.14 1.10 1.13 455.82 339.79 393.10 424.52 266.58 L61 1.00 1.01 1.03 1.15 1.29 400.17 295.65 287.57 165.17 132.25 L62 1.04 0.99 1.08 1.19 1.40 241.67 273.34 247.32 264.24 174.34 LCD 1.20 1.17 1.05 0.97 1.10 140.32 163.05 121.39 136.84 208.21 LCG 1.25 1.38 1.24 1.87 1.85 136.99 78.82 87.56 72.84 64.95 LCS 1.38 1.31 1.23 1.12 1.04 101.49 183.87 286.10 263.36 267.23 LHC 2.03 1.33 1.41 1.47 1.24 67.61 102.95 116.72 104.53 119.31 LIG 1.03 1.12 1.28 1.41 1.07 673.51 561.82 497.13 246.83 429.97 LM3 1.03 0.81 0.92 1.15 1.54 1,802.49 932.87 954.79 543.21 354.50 LM7 1.01 1.02 1.01 1.02 1.19 267.46 274.73 267.65 238.08 211.00 LM8 1.07 1.15 1.12 1.06 1.24 605.83 597.70 845.90 553.23 329.90 LO5 1.04 0.93 0.98 1.08 1.15 499.15 456.75 351.36 284.56 273.11 LTC 1.33 1.34 1.68 1.61 1.28 275.00 254.00 222.00 251.00 111.53 LUT 1.55 1.59 2.49 1.14 1.18 115.66 108.94 62.94 181.86 159.10 Thang Long University Library MCG 1.22 1.14 1.29 1.83 1.45 426.53 269.36 218.68 171.12 399.36 MCO 1.15 1.07 1.07 1.01 1.01 398.03 445.42 512.80 474.69 202.52 MDG 1.02 1.09 1.16 1.18 1.16 148.39 152.82 177.93 115.58 165.49 NHA 0.99 1.39 1.07 2.05 0.77 29.29 29.44 30.23 24.51 55.87 PHC 1.07 1.06 1.03 0.95 0.71 313.57 294.04 281.23 334.80 834.15 PHH 1.08 1.14 1.25 1.34 1.03 192.64 203.01 278.23 219.09 308.22 PIV 1.95 1.88 1.44 2.45 11.45 95.43 84.59 70.29 16.54 5.20 PTC 1.78 1.49 1.53 1.53 1.56 71.57 90.45 75.66 78.87 77.13 PVV 1.11 1.10 1.24 0.80 1.03 636.53 402.90 317.88 1,383.13 541.85 PVX 0.89 1.04 1.01 1.14 1.07 1,263.13 486.34 40.98 260.79 205.88 PXI 1.06 0.84 0.93 1.23 1.02 236.01 174.16 263.25 230.71 1,127.16 PXS 0.91 1.23 0.96 0.49 1.41 147.30 172.20 257.72 136.07 154.56 PXT 1.20 1.21 1.25 1.58 1.12 261.97 282.84 249.58 146.85 56.56 QTC 1.42 1.61 1.49 1.39 1.31 124.19 110.48 128.36 143.28 206.90 REE 1.80 1.99 1.99 1.36 1.78 33.74 55.95 37.00 70.10 36.30 S12 1.40 1.37 1.17 1.24 1.03 515.04 481.49 558.76 414.99 399.23 S55 1.37 1.46 1.38 1.48 1.54 229.65 175.99 177.08 146.03 109.41 S99 2.17 1.88 1.67 2.00 1.71 44.79 54.89 65.72 55.89 82.89 SC5 1.10 1.48 1.37 1.46 1.20 530.66 631.12 546.06 558.56 497.02 SD1 0.96 1.00 1.14 1.09 0.98 714.89 619.79 345.62 633.20 1,166.30 SD2 1.51 1.48 1.60 1.99 1.56 267.03 281.67 247.90 167.08 288.21 SD4 0.99 0.91 1.11 0.94 0.83 443.35 368.09 434.72 321.95 406.12 SD5 0.98 1.11 1.30 1.81 1.18 448.02 295.68 219.50 108.64 365.14 SD6 1.22 1.02 1.02 1.22 1.13 203.36 268.89 122.09 203.96 230.22 SD7 0.89 0.86 0.88 0.87 1.13 430.41 514.57 482.51 518.38 209.79 SD9 1.02 0.97 1.12 1.27 1.17 256.95 287.06 280.59 218.61 255.04 SDD 1.83 1.91 3.73 4.35 1.57 88.52 70.75 36.96 23.44 80.05 SDE 1.29 1.26 1.27 1.39 1.39 199.84 213.26 180.98 191.27 158.11 SDT 1.30 1.31 1.27 1.29 1.34 286.76 208.25 229.01 216.62 164.60 SDU 0.63 0.55 0.67 0.80 0.52 140.82 136.63 152.19 145.55 129.80 SIC 2.33 1.94 2.15 2.39 3.62 357.20 351.10 358.87 300.66 338.68 SII 9.69 0.66 0.47 0.19 1.61 17.69 67.63 103.60 81.56 122.75 SJE 1.22 1.19 1.12 1.14 1.14 258.94 317.16 337.28 324.81 462.40 SKS 1.35 1.32 1.46 1.59 1.48 187.45 167.16 118.44 107.23 108.89 SNG 1.48 1.38 1.47 1.50 1.26 130.63 127.03 154.54 169.30 247.83 SRA 2.53 1.88 1.76 0.93 0.97 90.53 47.59 52.10 60.77 74.28 SRF 1.86 1.60 1.64 1.91 1.73 95.09 135.38 124.77 91.83 116.76 SVN 1.59 2.09 2.21 1.48 1.03 43.43 26.17 22.59 41.89 184.59 TDC 1.08 1.56 1.95 1.30 1.22 261.29 186.71 115.32 380.25 26.00 THG 1.31 1.35 1.37 1.40 1.25 131.52 155.66 196.03 196.27 279.42 TKC 1.28 1.27 1.46 1.36 1.24 173.18 233.54 165.62 233.56 323.20 UDC 1.23 1.09 1.11 1.11 1.17 363.70 342.18 328.58 245.94 165.55 V12 1.11 1.10 1.18 1.15 1.05 517.20 491.37 725.25 756.95 921.79 V15 1.20 1.42 1.50 1.54 1.24 423.93 201.71 174.82 163.30 361.27 V21 1.17 1.06 1.00 1.19 1.43 931.85 1,053.15 879.38 1,005.08 1,071.07 VC1 1.53 1.40 1.27 1.24 1.20 203.06 200.77 222.52 273.09 289.83 VC2 1.23 1.26 1.19 1.48 1.19 452.35 399.21 506.41 421.36 239.48 VC3 1.24 1.15 1.33 2.94 1.87 479.07 550.27 554.56 534.92 561.52 VC5 1.12 1.11 1.11 1.17 1.19 620.54 616.82 637.49 555.93 462.00 VC6 1.06 1.04 1.08 1.06 1.09 388.83 416.69 293.31 287.85 288.46 VC9 1.29 1.33 1.33 1.51 1.02 752.56 682.81 714.45 947.41 705.00 VCC 1.05 1.03 1.07 1.11 1.11 476.65 439.00 394.10 441.70 351.32 VCG 1.21 1.00 0.98 1.15 0.98 293.44 439.50 783.25 833.22 960.16 VE1 2.01 1.43 1.77 1.79 1.47 72.85 132.63 94.40 85.79 108.53 VE2 1.58 2.25 2.24 2.13 2.03 144.95 64.35 64.01 68.50 65.16 VE3 1.75 2.88 2.66 2.51 2.74 100.02 40.77 46.41 50.61 49.20 VE4 1.41 1.39 1.44 1.44 1.38 157.70 181.26 167.87 157.01 160.53 VE8 1.46 1.51 1.52 1.22 1.30 77.46 113.71 117.77 202.45 91.83 Thang Long University Library VE9 1.11 1.12 2.28 2.59 1.27 119.55 85.48 59.98 67.01 165.40 VMC 1.19 1.11 1.12 1.16 1.08 307.84 370.26 409.54 420.12 508.29 VNE 0.91 1.41 1.91 2.95 1.98 181.20 165.80 190.88 170.61 371.30 VPC 0.96 1.45 1.10 1.44 0.78 93.64 85.18 96.72 173.75 126.51 VSI 1.02 1.13 1.17 1.22 1.21 377.68 348.98 349.01 345.44 331.73 Phụ lục 0-5: Thời gian quay vòng tiền và khả năng thanh toán nhanh (QR) của các công ty ngành Xây dưng được niêm yết trên thị trường chứng khoán Việt Nam (2009 - 2013) Mã CK Thời gian quay vòng tiền QR (lần) AGE STATE 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 AME 182.55 168.88 143.48 85.01 88.67 1.03 1.04 1.10 1.03 1.09 19 21.3 B82 86.08 171.94 184.46 145.52 47.47 0.35 0.39 0.47 0.71 0.52 22 0.63 BCE 235.33 228.80 210.30 122.25 242.58 0.85 0.59 0.57 0.55 0.73 12 49 BHT 976.50 827.77 477.48 290.48 156.86 0.75 0.69 1.04 1.20 0.48 10 0 C32 111.14 122.18 113.71 127.78 132.10 1.56 1.63 1.24 0.94 0.77 20 49 C47 208.88 242.77 159.59 91.55 141.58 0.78 0.61 0.65 0.89 0.65 39 49 C92 110.87 140.27 156.49 228.86 323.71 0.76 0.54 0.47 0.48 0.67 22 0.36 CDC 1,175.38 826.63 637.89 312.63 360.85 0.51 0.69 0.69 0.79 0.82 11 49 CID 3,321.56 122.62 557.14 141.07 256.27 0.85 1.52 1.16 1.32 1.13 15 9.02 CIG 1,014.24 3,231.90 1,407.35 663.95 406.69 0.52 1.20 1.95 1.70 1.09 9 51 CII 196.87 885.46 1,540.45 931.73 308.38 0.56 0.68 1.70 1.39 1.91 13 35.15 CSC 210.15 238.52 125.09 77.33 96.94 0.61 0.50 0.60 0.66 0.54 10 0.05 Thang Long University Library Mã CK Thời gian quay vòng tiền QR (lần) AGE STATE 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 CT6 264.11 252.61 176.46 209.23 136.17 0.63 0.68 0.66 0.63 0.52 12 43.87 CTD 73.39 96.57 71.10 54.09 158.29 1.87 1.75 1.53 1.30 1.33 10 49.08 CTM 904.17 431.47 135.27 54.05 516.88 0.78 0.85 0.96 1.04 0.65 9 0 CTN 419.63 264.93 229.21 174.57 122.41 0.71 0.66 0.55 0.57 0.62 11 3.09 CTX 228.98 601.82 143.89 78.27 206.37 0.69 0.69 0.87 0.81 0.57 7 0 CX8 354.60 523.06 517.37 - 223.80 0.83 0.84 0.80 0.88 0.79 9 4.24 D26 269.95 202.37 151.07 124.92 (23.99) 0.82 0.95 0.61 0.81 0.76 9 0 D2D 1,247.53 416.75 111.17 155.67 209.65 0.91 0.88 0.91 1.22 0.67 9 57.7 DC2 404.75 362.37 105.97 93.42 95.28 0.57 0.36 0.39 0.38 0.51 9 0.01 DC4 211.42 209.49 175.25 144.81 255.30 0.49 0.58 0.55 0.72 0.74 10 0 DIH 192.81 174.18 204.56 210.86 321.66 0.87 0.84 0.91 0.93 0.60 8 29.97 DLR 331.54 256.32 310.72 200.66 265.89 1.17 0.71 0.46 0.97 1.09 8 30 DNC 49.51 81.08 134.67 112.03 92.79 0.81 0.88 0.95 0.79 0.82 9 57.38 FCN 53.84 98.64 58.29 78.62 197.57 1.24 0.82 0.74 1.18 0.73 10 0 Mã CK Thời gian quay vòng tiền QR (lần) AGE STATE 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 HAS 252.86 156.83 463.83 380.54 636.44 2.45 3.07 2.60 2.16 2.11 14 27.63 HBC 17.35 5.94 17.43 39.85 122.14 1.03 0.99 0.95 0.95 0.97 14 43.42 HU1 398.41 425.71 152.52 164.36 146.61 0.48 0.36 0.43 0.41 0.30 11 51 HTI (58.44) (29.35) 5.27 (2.15) 62.10 0.48 1.09 1.72 1.73 2.12 7 49 HU3 480.69 451.91 224.39 281.56 291.99 0.59 0.52 0.48 0.40 0.38 10 49 HUT 116.26 146.92 158.37 144.88 274.67 1.05 1.34 1.80 1.14 0.83 14 0.09 KTT 140.27 242.19 369.43 160.81 221.28 0.83 0.87 1.30 1.40 0.87 11 0 L10 156.09 120.50 109.53 122.61 181.94 0.76 0.55 0.60 0.43 0.55 8 0 L14 783.89 661.54 714.10 503.64 542.25 0.15 0.19 0.28 0.20 0.22 9 27.5 L18 147.43 175.14 139.07 92.26 266.14 0.72 0.69 0.74 0.64 0.44 8 0.27 L35 426.11 387.68 358.49 292.14 164.85 0.75 1.15 1.32 1.57 1.03 8 0 L43 367.04 342.54 300.46 228.59 268.21 0.52 0.44 0.45 0.94 0.66 22 51 L44 418.50 350.07 190.41 141.68 167.64 0.48 0.73 0.90 0.59 1.13 8 0 Thang Long University Library Mã CK Thời gian quay vòng tiền QR (lần) AGE STATE 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 L61 171.99 186.47 147.03 142.56 156.53 0.59 0.66 0.66 0.74 1.06 9 0 L62 222.83 238.44 256.21 234.51 252.89 0.62 0.58 0.66 0.90 1.07 10 53.08 LCD 184.79 156.35 120.24 221.56 233.22 0.99 0.42 0.60 0.71 0.89 10 51.85 LCG 719.87 371.25 202.24 211.45 464.92 0.86 0.99 0.78 0.89 1.50 8 0 LCS 416.41 64.06 22.53 19.72 97.70 1.11 1.22 0.86 0.84 0.54 7 0 LHC 101.89 196.87 119.79 70.22 88.71 1.57 1.24 1.27 1.26 1.20 14 21 LIG 239.03 166.68 108.38 105.54 249.67 0.47 0.58 0.62 0.86 0.58 14 0 LM3 390.15 374.94 210.62 253.55 174.84 0.41 0.29 0.58 0.70 0.92 8 51 LM7 424.04 201.22 180.30 188.78 256.68 0.55 0.72 0.42 0.51 0.62 7 51 LM8 236.23 282.44 422.31 237.21 239.98 0.48 0.54 0.41 0.52 0.73 8 51 LO5 296.81 243.83 327.03 244.23 80.89 0.80 0.60 0.53 0.81 0.72 8 51 LTC 378.76 555.83 971.19 506.55 444.82 1.17 1.08 1.33 1.29 1.12 14 0 LUT 223.93 194.07 186.74 224.08 331.30 0.85 0.87 1.52 0.38 0.23 11 0 MCG 558.35 210.09 209.97 336.15 310.31 0.48 0.48 0.74 1.20 0.86 10 1.06 Mã CK Thời gian quay vòng tiền QR (lần) AGE STATE 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 MCO 715.00 618.28 333.49 159.85 654.60 0.46 0.46 0.57 0.58 0.40 11 0 MDG 275.75 351.21 420.96 172.80 230.90 0.61 0.79 0.81 0.72 0.55 8 50.38 NHA 12.42 151.87 251.77 16.22 (213.63) 0.78 1.10 1.04 2.05 0.62 10 0 PHC 206.18 186.25 148.59 96.57 151.76 0.61 0.57 0.49 0.64 0.43 11 0 PHH 34.87 71.13 95.22 50.65 74.19 0.68 0.72 0.78 1.05 0.73 10 0 PIV - - 19.02 16.10 216.73 1.95 1.88 1.44 2.43 13.10 6 0 PTC 652.05 407.82 273.19 300.80 197.01 1.21 1.01 1.15 1.25 1.26 18 51.58 PVV 767.58 442.79 128.31 22.90 584.75 0.58 0.55 0.76 0.61 0.87 7 0.02 PVX 192.29 126.95 58.27 36.01 200.07 0.63 0.56 0.68 0.88 0.78 7 54.54 PXI 192.29 126.95 58.27 36.01 (590.23) 0.63 0.56 0.68 0.88 0.73 5 51 PXS 75.63 46.27 21.69 21.01 186.81 0.78 1.02 0.80 0.34 1.21 5 50.97 PXT 426.20 177.23 34.75 44.69 (183.56) 0.77 0.82 1.01 1.12 0.68 5 49.44 QTC 135.29 98.83 135.33 106.71 171.72 1.08 1.34 1.15 1.12 1.06 11 0 REE 160.50 148.31 184.96 112.43 352.04 1.42 1.67 1.45 1.07 1.47 21 0 Thang Long University Library Mã CK Thời gian quay vòng tiền QR (lần) AGE STATE 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 S12 312.55 527.97 287.78 281.66 276.42 0.92 0.90 0.76 0.69 0.54 10 73 S55 136.93 110.66 90.92 97.02 142.25 1.23 1.28 1.01 0.80 0.81 10 0 S99 228.51 276.95 324.48 368.47 243.05 1.72 1.21 0.88 1.23 1.28 11 4.88 SC5 420.13 476.96 454.73 340.41 352.67 0.48 0.22 0.26 0.49 0.30 11 14.04 SD1 1,024.39 576.22 611.65 478.33 407.00 0.47 0.58 0.53 0.46 0.34 7 0 SD2 361.51 328.16 235.86 134.30 167.50 0.67 0.67 0.77 1.36 1.00 9 1.35 SD4 199.15 233.22 267.46 189.10 160.29 0.40 0.35 0.75 0.46 0.46 7 0 SD5 131.06 187.11 174.59 121.11 159.04 0.44 0.65 0.83 1.01 0.62 10 52.94 SD6 206.79 270.11 165.22 140.02 205.38 0.77 0.47 0.47 0.57 0.44 9 0.61 SD7 241.02 229.56 144.25 80.98 217.85 0.50 0.44 0.44 0.55 0.55 9 2.72 SD9 259.19 236.62 296.45 343.45 299.07 0.66 0.54 0.59 0.59 0.63 9 0.92 SDD 227.86 498.88 574.85 609.54 483.61 1.62 1.43 2.81 3.40 0.79 10 0 SDE 170.55 540.88 478.00 266.36 295.33 0.99 0.93 0.91 1.04 0.99 7 0 SDT 327.23 286.70 222.22 253.80 259.66 0.92 0.88 0.69 0.68 0.70 9 4.12 Mã CK Thời gian quay vòng tiền QR (lần) AGE STATE 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 SDU (10,592.12) 601.56 1,719.71 200.50 (357.13) 0.25 0.23 0.30 0.43 0.52 7 0 SIC 3,944.24 2,787.27 1,351.10 549.19 326.79 0.30 0.33 0.46 1.38 2.85 11 0 SII 36.61 (1,512.93) (3,820.10) - 722.44 9.02 0.56 0.44 0.18 0.47 10 0 SJE 152.91 138.41 147.54 136.71 235.51 0.88 0.88 0.73 0.83 0.78 10 0 SKS 224.22 216.95 159.30 114.00 129.35 0.68 0.87 1.02 1.33 0.74 11 0 SNG 453.08 403.68 167.15 241.60 182.41 1.11 1.00 1.13 1.08 0.82 10 0 SRA - - - - (339.55) 2.53 1.88 1.76 0.93 0.98 10 0 SRF 236.05 204.56 175.66 153.60 408.67 1.33 0.90 0.99 1.25 1.33 15 12.77 SVN 205.19 74.70 435.34 118.11 277.45 0.92 1.19 1.24 1.04 0.37 9 0 TDC 540.88 498.55 317.85 449.41 194.20 0.21 0.72 0.99 0.65 0.69 12 0 THG 155.13 174.05 190.74 141.88 150.10 0.84 0.81 0.58 0.91 0.85 11 0 TKC 231.35 240.97 128.89 117.64 148.61 0.60 0.50 0.58 0.85 0.55 7 0 UDC 841.40 562.84 444.08 360.39 587.44 0.48 0.50 0.55 0.62 0.84 7 0 V12 262.67 353.21 371.60 336.68 386.41 0.62 0.44 0.33 0.46 0.33 18 0 Thang Long University Library Mã CK Thời gian quay vòng tiền QR (lần) AGE STATE 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 V15 26,336.63 1,424.47 359.05 315.05 600.97 0.76 1.02 1.17 1.29 0.99 10 0 V21 387.97 285.36 215.07 172.12 251.57 0.52 0.58 0.41 0.45 0.55 10 1.76 VC1 389.98 383.57 283.90 311.44 437.11 0.57 0.47 0.53 0.53 0.55 11 0.01 VC2 686.84 410.17 395.29 245.27 220.00 0.53 0.49 0.42 0.70 0.71 11 0.36 VC3 717.73 1,106.25 658.45 586.17 794.22 0.36 0.32 0.55 1.60 1.08 12 0.01 VC5 456.73 303.02 202.14 233.10 235.21 0.72 0.55 0.43 0.51 0.55 10 51 VC6 81.67 85.23 80.27 92.79 112.11 0.57 0.34 0.39 0.57 0.61 14 36 VC9 368.05 362.39 383.25 344.32 381.31 0.65 0.54 0.49 0.61 0.45 21 0 VCC 112.41 99.79 104.40 153.49 178.09 0.86 0.85 0.72 0.75 0.81 10 0 VCG 281.25 284.98 254.78 196.62 261.11 0.70 0.52 0.53 0.71 0.59 8 1.6 VE1 119.34 283.26 376.50 208.76 111.56 1.73 1.22 1.36 1.68 1.17 10 0.27 VE2 304.14 337.17 341.76 691.51 392.61 1.44 1.77 1.81 1.67 1.66 10 0 VE3 262.39 282.58 331.84 - 371.91 1.61 2.68 2.35 2.31 1.56 11 52.93 Mã CK Thời gian quay vòng tiền QR (lần) AGE STATE 2013 2012 2011 2010 2009 2013 2012 2011 2010 2009 VE4 267.62 257.13 203.81 181.69 11.73 1.40 1.35 1.37 1.31 1.08 10 54.73 VE8 166.01 266.01 280.64 235.18 90.44 1.25 1.08 1.00 0.79 0.65 12 55.93 VE9 101.44 146.76 446.21 216.78 318.89 1.00 0.90 1.55 2.09 0.98 10 0.02 VMC 185.89 167.01 174.74 129.45 134.31 0.92 0.82 0.76 0.64 0.53 12 0.24 VNE 55.10 95.60 112.11 200.68 729.41 0.81 1.21 1.70 2.68 1.76 9 50.26 VPC - - - - 50.37 0.96 1.45 1.10 1.44 0.78 10 0 VSI 177.98 194.59 117.10 106.27 174.26 0.86 0.92 0.93 0.95 0.96 6 60 Thang Long University Library DANH MỤC TÀI LIỆU THAM KHẢO Tài liệu tiếng Việt: 1. Giáo trinh “Quản trị kinh doanh” – T.S Nguyễn Văn Thuận – Trường Đại học Mở TP. Hồ Chí Minh; 2. Giáo trình “Kinh tế thương mại dịch vụ” - trường Đại học Kinh tế Quốc dân – NXB Thống Kê; 3. Giáo trình “Kinh tế học trích bản tiếng Việt” - P. Samerelson và W. Nordhaus; 4. “Quản trị tài chính doanh nghiệp” – Nguyễn Hải Sản – NXB Tài chính (2005); 5. Giáo trình “Kinh tế lượng” – GS.TS Nguyễn Quang Dong – Đại học Kinh tế quốc dân, 2012; Tài liệu tiếng Anh 6. “Financial Performance and Identify Affecting Factors in this Performance of Non-oil Manufacturing Companies Listed on Libyan Stock Market (LSM)” - Khalifa Mohamed Khalifa,Zurina Shafii, 2013; 7. “Factors Affecting the Financial Performance of Jordanian Insurance Companies Listed at Amman Stock Exchange” - Dr. Amal Yassin Almajali, Departmen of administration and financial sciences AlBalqa Applied University, karak, Jordan, Sameer Ahmed Alamro Departmen of administration and financial sciences AlBalqa Applied University, karak, Jordan and Yahya Zakarea Al-Soub Income Tax Department and Sales Department of Finance in Jordan, 2012; 8. “Factors Affecting the Financial Performance of Listed Companies at the Nairobi Securities Exchange in Kenya”, Maleya M. Omondi MBA Student at Jomo Kenyatta University of Agriculture and Technology, Kenya P.O. BOX 4842-30100 Eldoret, Kenya and Dr. Willy Muturi Lecturer, Jomo Kenyatta University of Agriculture and Technology, Kenya; P.O. BOX 62000 – 00200 Nairobi, Kenya, 2013; 9. Gupta, A. D. (2010). Corporate social responsibility and human resources management : A strategic balanced model. In S. O. Idowu, & L. F. Walter (Eds.), Professionals’ perspectives of corporate social responsibility(1st ed., pp. 393-407); 10. Malik, H. (2011). Determinants of insurance companies’ profitability: an analysis of insurance sector of Pakistan. Academic Research International, 1(3), 2223-2253; 11. Stanwick, S., & Stanwick, P. (2000). The relationship between environmental disclosures and financial performance: An empirical study of US corporations. Eco-Management and Auditing, 7, 155-164; 12. Kakani, R., Saha, B., & Reddy, V. (2001). Determinants of Financial Performance of Indian Corporate Sector in the Post-Liberalization Era: An Exploratory Study. NSE Research Initiative Paper,No. 5 PP12-30; 13. Yuqi, L. (2007). Determinants of Banks' Profitability and Its Implication on Risk Management Practices: Panel Evidence from the UK. The University of Nottingham; 14. Simerly, R., & Li, M. (2000). Environmental dynamism, financial leverage and performance: A theoretical integration and an empirical test. Strategic Management Journal, 21(1), 31-49; 15. C. Madhusudhana, Rao & K, Prahlada, Rao (2009) Inventory Turnover Ratio as a Supply Chain Performance Measure, Serbian Journal of Management, 4 (1) 41- 50; 16. Babalola, Yisau Abiodun (2013) “The Effect of Firm Size on Firms Profitability in Nigeria" Journal of Economics and Sustainable Development, ISSN 2222-1700 (Paper), ISSN 2222-2855, Vol.4, No.5; Thang Long University Library