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    TRNG I HC KINH T TP.HCM

    KHOA TI CHNH DOANH NGHIP

    TI:

    CASE STUDY 3

    MNC v mi tng quan vi cc quc gia lin quan

    Gio vin hng dn: L Th Hng MinhSinh vin thc hin: Trn Th Nh

    Lu Th Qu Tin

    Phm Phng Loan

    Trang Nguyn Xun Tho

    Trng Nguyn Dim HngLp : TCDN 12 K34

    TPHCM, thng 9 nm 2011

    NHN XT CA GIO VIN

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    MC LC

    MC LC........................................................................................................3

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    Phn A : MI TNG QUAN GIA MNC V QUC GIA S TI......8

    I. S lc v cc mi trng u t Australia...............................................8

    II. McDonalds (video clip)......................................................................................9

    1. S lc v McDonalds.....................................................................................9

    2. Phn tch Swot.................................................................................................10

    3. M hnh franchise v vic ng dng m hnh ny ca McDonalds...............11

    3.1. M hnh franchise.........................................................................................11

    3.2. M hnh frachise ca McDonalds...............................................................16

    4. B quyt thnh cng ca McDonals...............................................................21

    III. McDonalds Australia ...................................................................................23

    1. Lch s hnh thnh v pht trin......................................................................23

    2. Tnh hnh hot ng........................................................................................25

    3. Chnh sch o to nhn lc............................................................................26

    4. Lao ng..........................................................................................................27

    5. Chnh sch tin lng......................................................................................28

    6. McDonalds v vn good corporate citizen.............................................28

    6.1. Cc nh ngha v good corporate citizen..................................................29

    6.2. Nhng quy nh lut php v good corporate citizen................................31

    6.3. Mt s li ch m good corporate citizen mang li...................................34

    6.4. mt s phng php chung cho vn good corporate citizen.................36

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    6.5 So snh phuong php qun l c v phng php iu hnh theo good corporate

    citizen.................................................................................................................37

    6.6. Hot ng ca McDonalds Australia trong vic xy dng good corporate citizen

    ..38

    7.Nhng tiu cc cn tn ti ca McDonalds....................................................44

    IV. Thc trng v cc bi hc cho Vit Nam.....................................................44

    1. Nhng quyn thng mi (franchise) ti Vit Nam......................................45

    1.1. Vn ..........................................................................................................45

    1.2. Phn tch.......................................................................................................45

    1.3 Trin vng ca m hnh franchise ti Vit Nam...........................................49

    1.4. nh hng ca h thng franchise ca cc cng ty nc ngoi ln cng cuc kinh

    doanh ca cc doanh nghip trong nc.............................................................54

    2. Vn good corporate citizen ti Vit Nam.................................................55

    2.1 Mt s v b bi ca cc doanh nghip ti Vit Nam:..................................55

    2.2 nhng thch thc khi thc hin good corporate citizen Vit Nam..........562.3 Nhng gi php xy dng good corporate citizen.................................58

    Phn B : MI TNG QUAN GIA MNC V QUC GIA CH NH.. .

    ..60

    I. Bi cnh............................................................................................................60

    1.Thu sut thu thu nhp doanh nghip ca M................................................60

    2. Gii thch hin tng o chiu cng ty.........................................................74

    2.1. H thng thu trn ton th gii so vi thu lnh th................................74

    2.2. Xc nh "Home" ca doanh nghip a quc gia.........................................78

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    2.3. Chnh sch thu quc t v khu vc php l................................................80

    II. o chiu cng ty (corporate inversion).......................................................84

    1.nh ngha........................................................................................................84

    2. Lch s hnh thnh...........................................................................................85

    3. Cu trc ca giao dch o chiu.....................................................................88

    3.1. o chiu c phn........................................................................................88

    3.2. o chiu ti sn..........................................................................................90

    3.3.o chiu Drop down ...................................................................................93

    III. ng thi ca nc ch nh trc s o chiu ca cc MNCs...............95

    1.Mt s Bill v kin ngh sa i......................................................................95

    2. IRC 7874......................................................................................................96

    2.1. Mc ch.......................................................................................................96

    2.2. Ni dung.......................................................................................................97

    2.3. Hn ch.........................................................................................................98

    IV. Stanley Works v d nh o chiu.........................................................103

    1.Tng quan v Stanley Works.........................................................................103

    2. Ti sao Stanley d nh o chiu.................................................................113

    2.1. Tit kim thu.............................................................................................113

    2.2. To iu kin cnh tranh cho doanh nghip...............................................114

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    2.3. Ct gim thu phi np cho cng ty M di cc hnh thc khc..........115

    3. Tin trnh o chiu.......................................................................................116

    4. Nhng tr ngi Stanley gp phi khi d nh o chiu...............................122

    4.1. Phn ng ca c ng................................................................................122

    4.2. Phn ng ca gii chnh tr........................................................................123

    4.3. Phn ng ca ngui lao ng.....................................................................124

    4.4. Ch ngha yu nuc v hnh tng ca cng ty.........................................125

    4.5. Chi ph khc cho mt giao dch o chiu.................................................127

    4.6. Cc yu t quyt nh cc thay i gi tr ca Stanley...............................127

    NHN XT..................................................................................................133

    V.Bin php khc tip cn vic trnh ngha v thu thu nhp doanh nghip....

    134

    1.St nhp ra nc ngoi ngay t u...............................................................134

    2.Nu bn ang sp nhp vi mt cng ty nc ngoi, chn ni tr thnh homeca

    doanh nghip bn...............................................................................................136

    3. Tm nh u t mi nh mt phn ca o chi.........................................136

    4. Re-domicile n mt quc gia m bn tin rng bn c mt s hin din kinhdoanh ngk.......................................................................................................137

    5. o ngc sang mt t nc m trong bn c mt s hin din kinh . doanh ng k

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    VI. Vn cnh tranh v thu..........................................................................142

    1.Thin ng thu...........................................................................................142

    2. Quan im ca cc quc gia..........................................................................144TI LIU THAM KHO...........................................................................149

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    PHN A : MI TNG QUAN GIA MNC V

    QUC GIA S TI

    I. S lc v cc mi trng u t Australia

    Australia l mt mi trng php l minh bch v hiu qu nht trn th gii. Thng qua

    ci cch ch ng, Australia thc hin mt cam kt mnh m cung cp cho cc

    doanh nghip iu kin thch hp cho s pht trin v u t.

    Trong nm 2006, OECD trch dn phng php tip cn php lut Australia nh tiu

    chun thc hnh tt nht cho cc nc khc thuc khi OECD.

    Australia c khng nh l c t hn ch nht trong th trng sn xut ca 30 quc gia

    OECD, c t doanh nghip nh nc nht v cng t c nhng tc ng hn ch trong lut

    nh kinh doanh v hnh vi ng x kinh t.

    Th tc thnh lp doanh nghip Australia ch nt khong 2 ngy v Australia c xp

    hng l nhanh th 3 th gii trong th tc ny.

    H thng qun l y an ninh v minh bch.

    Khng ging cc nc trong khu vc, Australia hon ton khng kim sot ngoi hi v

    tin t hon ton quc t.

    Cc dng vn, li nhun t nc ngoi, dng vn quay v nc, tin bn quyn v cc

    thanh ton thng mi vn cn phn ln l khng b nh thu.

    Chnh sch ca chinh ph l minh bch th ba trong khu vc v khun kh php l v quy

    nh ca Australia c nh gi l mt trong 6 nn kinh t hng u th gii khuyn

    khch cnh tranh gia cc doanh nghip.

    Chnh ph Australia cam kt ci tin lin tc trong cc lnh vc nh ci cch s hu tr tu

    (IP) v nhp c kinh doanh m bo mt mi trng kinh doanh tt.

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    Khng ch trong chnh sch ca chnh ph, qun tr doanh nghip y cng cc k tt.

    Australia c nh gi l ng th 6 th gii v th hai trong khu vc v vn qun t

    doanh nghip.

    Ngoi ra, Australia c xp th 7 th gii v th 2 trong khu vc, sau Newzealand vvic thc hnh o c kinh doanh.

    Australia xp th 8 th gii v th 2 khu vc v s hu tr tu.

    Gi c bt ng sn cnh tranh cao, vi chi ph ca khng gian vn phng th

    Australia l r hn so vi hu ht cc trung tm thng mi ton cu.

    Australia cung cp chi ph nng lng tng i thp, vi chi ph in r hn Anh,

    Singapore, c, Hng Kng v Nht Bn.

    Australia l mt nc nh thu thp th 9 trong khi OECD v ngun thu t thu y

    ng gp 30.8% thp hn mc trung bnh 35.8% ca khi OECD.

    Lc lng lao ng Australia l lc lng lao ng c tay ngh cao, v th lao cho qun

    l tng i thp so vi Anh, M, c, Php, Canada, Hng Kng, mc lng cho chuyn

    gia c tay ngh cao thng thp so vi cc trung tm ti chnh ton cu.

    C y dch v vin thng v c s h tng tt ti th .

    Dch v vn chuyn ng tin cy v hiu qu.

    Chnh ph Australia cam kt xy dng c s h tng $27,000,000 vo thng 6 nm

    2013_2014 nh mt phn xy dng cho tng lai quc gia.

    II. McDonalds (video clip)

    1. S Lc v McDonalds

    Cu chuyn ca McDonald's bt u t khong 50 nm trc y San Bernadio, bang

    California. Ray Kroc l mt ngi bn hng, chuyn cung cp milkshake - sa lc

    trc khi ung v thc n trn cho mt ca hng thc n phc v li xe v khch hng

    qua ng ca hai anh em Dick v Mac McDonald.

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    Kroc c tnh rng ca hng ny chc chn bn c trn 2,000 hp milkshake hng

    thng v t , Kroc t m mun bit nhiu hn l do ti sao cng vic kinh doanh ca

    2 anh em nh McDonald li pht t n th. ng ta ti thm ca hng phc v

    nhanh ny v cc k kinh ngc trc tc phc v mn Hamburger y: 15 giycho mt chic bnh hamburger 15 cent vi khoai ty v sa lc. Kroc nhn thy tim

    nng pht trin ca cng vic kinh doanh ny v quyt nh tham gia vo. Anh em nh

    McDonald ng vi li ngh ca Kroc v vic mua li bn quyn qun n

    nhanh. V ngy 15 thng 4 nm 1955, Kroc khai trng ca hng McDonalds phc

    v thc n nhanh u tin ti Des Plaines, ngoi pha bc Chicago. (Oak Brook,

    Illinois,U.S.)

    Vi tc pht trin cc nhanh, h thng cc ca hng McDonalds bn c hn 100

    triu chic bnh hamburger trong vng 3 nm u tin v ca hng McDonald's th 100

    c khai trng 4 nm sau , nm 1959. Ti nm 1961, Kroc tr 2.7 triu la M

    mua ht ton b quyn li t anh em nh McDonald v nm 1963, vic bn chic bnh

    hamburger th mt t c truyn hnh trc tip trn tivi vo gi qung co cao

    im.

    McDonalds khng ch ph bin trong nc M m cn nhanh chng c c nhng

    thnh cng trn th trng quc t nh Canada, Nht Bn, c v c. Ngy nay, c

    khong 1.5 triu ngi lm vic cho McDonalds trn ton th gii. Khi u

    McDonalds ch l mt hin tng ca nc M nhng nay n tr thnh mt thng

    hiu quc t ch thc.

    2. Phn tch SWOT

    im mnh:

    i ng nhn vin tn tm tn lc

    Danh ting.

    Thng hiu.

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    http://en.wikipedia.org/wiki/Oak_Brook,_Illinoishttp://en.wikipedia.org/wiki/Oak_Brook,_Illinoishttp://en.wikipedia.org/wiki/United_Stateshttp://en.wikipedia.org/wiki/United_Stateshttp://en.wikipedia.org/wiki/Oak_Brook,_Illinoishttp://en.wikipedia.org/wiki/Oak_Brook,_Illinoishttp://en.wikipedia.org/wiki/United_States
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    Quan h cng chng tt.

    Kh nng thch nghi tt vi tng quc gia (chin lc ton cu, hnh ng a

    phng).

    H thng Franchise, chi nhnh ln mnh.

    Cng ngh hin i.

    Sn phm lun c kim sot cht lng v sinh an ton thc phm.

    Thng tin sn phm c cng khai

    im yu

    Tiu tn qu nhiu cho o to.

    C hi

    Mt c hi ni chung l linh vc thc n nhanh c bit thch nghi vi cuc

    sng hin i ngy nay.

    McDonald lun i tin phong v vn a ra c sn phm thn thin vi sc

    khe cng nh quy trnh bo v mi trng.

    Thch thc

    Ngnh thc phm c bit trong lnh vc thc n nhanh l mt th trng mu

    m vi rt nhiu i th cnh tranh.

    Vi vic gia tng t l bo ph khng ngng ca tr em i hi cc cng ty trong

    lnh vc thc n nhanh ni chung v McDonald phi c nhng ci tin khng

    ngng v vn dinh dng.

    3. M hnh Franchise v vic ng dng m hnh ny ca McDonalds

    3.1M hnh Franchise

    a. Khi nim:

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    Nhng quyn thng mi (franchise) l hot ng thng mi, theo bn

    nhng quyn cho php v yu cu bn nhn quyn t mnh tin hnh vic mua bn

    hng ho, cung ng dch v theo cc iu kin sau y:

    Vic mua bn hng ho, cung ng dch v c tin hnh theo cch thc t

    chc kinh doanh do bn nhng quyn quy nh v c gn vi nhn hiu hng

    ho, tn thng mi, b quyt kinh doanh, khu hiu kinh doanh, biu tng kinh

    doanh,qung co ca bn nhng quyn.

    Bn nhng quyn c quyn kim sot v tr gip cho bn nhn quyn trong

    vic iu hnh cng vic kinh doanh.

    Quyn ca thng nhn nhng quyn:

    Tr trng hp c tha thun khc, thng nhn nhng quyn c cc quyn sau

    y:

    Nhn tin nhng quyn;

    T chc qung co cho h thng nhng quyn thng mi v mng li

    nhng quyn thng mi;

    Kim tra nh k hoc t xut hot ng ca bn nhn quyn nhm bo

    m s thng nht ca h thng nhng quyn thng mi v s n nh v cht

    lng hng ho, dch v

    Ngha v ca thng nhn nhng quyn:

    Tr trng hp c tha thun khc, thng nhn nhng quyn c cc ngha v sauy:

    Cung cp ti liu hng dn v h thng nhng quyn thng mi cho bn nhn

    quyn;

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    http://vi.wikipedia.org/wiki/Franchisehttp://vi.wikipedia.org/wiki/D%E1%BB%8Bch_v%E1%BB%A5http://vi.wikipedia.org/wiki/Kinh_doanhhttp://vi.wikipedia.org/wiki/Nh%C3%A3n_hi%E1%BB%87uhttp://vi.wikipedia.org/wiki/Qu%E1%BA%A3ng_c%C3%A1ohttp://vi.wikipedia.org/wiki/Qu%E1%BA%A3ng_c%C3%A1ohttp://vi.wikipedia.org/wiki/Franchisehttp://vi.wikipedia.org/wiki/D%E1%BB%8Bch_v%E1%BB%A5http://vi.wikipedia.org/wiki/Kinh_doanhhttp://vi.wikipedia.org/wiki/Nh%C3%A3n_hi%E1%BB%87uhttp://vi.wikipedia.org/wiki/Qu%E1%BA%A3ng_c%C3%A1o
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    o to ban u v cung cp tr gip k thut thng xuyn cho thng nhn nhn

    quyn iu hnh hot ng theo ng h thng nhng quyn thng mi;

    Thit k v sp xp a im bn hng, cung ng dch v bng chi ph ca thng

    nhn nhn quyn;

    Bo m quyn s hu tr tu i vi i tng c ghi trong hp ng nhng

    quyn;

    i x bnh ng vi cc thng nhn nhn quyn trong h thng nhng quyn

    thng mi.

    Quyn ca thng nhn nhn quyn:

    Tr trng hp c tha thun khc, thng nhn nhn quyn c cc quyn sau y:

    Yu cu thng nhn nhng quyn cung cp y tr gip k thut c lin quan

    n h thng nhng quyn thng mi;

    Yu cu thng nhn nhng quyn i x bnh ng vi cc thng nhn nhn

    quyn khc trong h thng nhng quyn thng mi.

    Ngha v ca thng nhn nhn quyn:

    Tr trng hp c tha thun khc, thng nhn nhn quyn c cc ngha v sau

    y:

    Tr tin nhng quyn v cc khon thanh ton khc theo hp ng nhng quyn

    thng mi;

    u t c s vt cht, ngun ti chnh v nhn lc tip nhn cc quyn v b

    quyt kinh doanh m bn nhng quyn chuyn giao;

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    Chp nhn s kim sot, gim st v hng dn ca bn nhng quyn; tun th

    cc yu cu v thit k, sp xp a im bn hng, cung ng dch v ca thng

    nhn nhng quyn;

    Gi b mt v b quyt kinh doanh c nhng quyn, k c sau khi hp ngnhng quyn thng mi kt thc hoc chm dt;

    Ngng s dng nhn hiu hng ho, tn thng mi, khu hiu kinh doanh, biu

    tng kinh doanh v cc quyn s hu tr tu khc (nu c) hoc h thng ca bn

    nhng quyn khi kt thc hoc chm dt hp ng nhng quyn thng mi;

    iu hnh hot ng ph hp vi h thng nhng quyn thng mi;

    Khng c nhng quyn li trong trng hp khng c s chp thun ca bn

    nhng quyn.

    u im

    i vi Franchisor:

    Kh nng tp hp cc nh bn l c lp li vi nhau v h cng s dng mt

    thng hiu v quan im kinh doanh duy nht.

    M rng c quy m kinh doanh v h thng phn phi ca mnh mt cch nhanh

    nht.

    Gim chi ph pht trin th trng v thm ngun thu n nh t khon ph nhng

    quyn.

    To dng cho mt h thng lin kt mnh v thng mi v ti chnh.

    Thm nhp v thm d hiu qu u t trn cc th trng mi mt cch nhanh

    chng vi chi ph ri ro thp nht.

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    Tn dng ngun lc a phng thm nhp hiu qu vo th trng ni a ca

    cc quc gia ang pht trin m khng phi i mt vi bt k mt ro cn thng

    mi hoc php l no

    i vi Franchisee:

    Kinh doanh mt thng hiu c uy tn vi s vn u t nh (s dng thng hiu

    v quyn s dng h thng kinh doanh cng nh bn cc sn phm v cung ng

    dch v ca bn nhng quyn)

    Bn nhng quyn hon thin cc hat ng kinh doanh thng xuyn ca h

    thng qua cc th nghim v sai stto nn sn mt thng hiu gip gim thiu

    cc ri ro do khng phi u t xy dng mt thng hiu mi.

    Tit kim cho ngi ch ca hng chi ph xy dng v qung co mt thng hiu

    cho khch hng nhn bit

    Sn phm, dch v v h thng hat ng c chun ha.

    H thng ti chnh v s sch k ton c thc hin theo mt chun mc.

    c o to, hun luyn v qun l v kinh doanh.

    c h tr ti chnh, hng dn chn a im bn hng, cung cp sch hng

    dn v cc hat ng kinh doanh, h tr bn hng v tip th

    Cc chng trnh qung co cp ton quc, a phng v ti ni bn hng.

    Cc hat ng h tr trn gi, thng nht

    C phng php kim sot cht lng sn phm ng b.

    Nhng li ch v mt ti chnh: Chi ph mua nguyn vt liu, hng ha v cc dch

    v nh qung co, cng nh cc chi ph trong vic thng tho thu a im kinh

    doanh v cc iu khan cho thu s gim i.

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    Nhc im:

    i vi Franchisor

    Mt quyn kim sot v quyn nng trong kinh doanh.

    S tranh chp ca cc c s kinh doanh.

    Thin v cho mt bn nhn nhng quyn no .

    Hot ng khng km ca mt n v s nh hng n uy tn thng hiu

    i vi Franchisee:

    Khng phi l thng hiu ring ca mnh.

    Chia s ri ro kinh doanh ca bn nhng quyn.

    S bng n ca cc i th cnh tranh trong cng h thng.

    Hot ng kinh doanh theo khun kh c qui nh trc.

    Khng pht huy c kh nng sng to trong kinh doanh.

    Gip thng hiu ca bn nhng quyn ngy cng ln mnh

    3.2 M hnh Franchise ca McDonalds

    a. Yu cu i vi nhng quyn ca McDonalds:

    McDonald phi l hot ng kinh doanh duy nht, Franchisee phi l c

    nhn, khng phi l cc cng ty, khng s hu hoc tham gia vo bt k hot ngkinh doanh no khc v khng c vng mt hoc lm vic bn thi gian. H phi

    chun b s u t cho mt cng vic kh khn v lm vic lin tc nhiu gi t

    c thnh cng.

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    Thi gian thc hin mt hp ng nhng quyn khong 20 nm

    Franchisee tr thnh mt phn khng th tch ri ca cng ng nh l mt ngi

    s dng lao ng, nh cung cp dch v v lnh o doanh nghip a phng.

    Franchisee phi trn y nng lng v c cch tip cn thc

    Franchisee c mt doanh nghip hay s nghip thnh cng, chng

    minh vai tr lnh o i nhm.

    Franchisee phi cam kt y thi gian tham gia kinh doanh ch khng

    phi l mt nh u t vng mt

    b. Bn s c:

    Tuyn dng v o to cc nhm lm vic thnh cng

    To v trin khai thc hin k hoch kinh doanh vi mc tiu ngn hn v di hn

    Cung cp cc kt qu ti chnh trong mt mi trng thng mi

    Qun l i i ng nhn vin trong mt mi trng lm vic p lc cao nhng

    nng ng

    Lm vic trong mt s lng ln, mi trng khch hng doanh thu cao

    Lm vic trong mt mi trng c chun ho mc cao theo nh hng hot

    ng / sn xut

    Qun l mt doanh nghip thm dng vn

    C trch nhim c nhn cho s thnh cng ca mt doanh nghip vi mt t s h

    tr.

    c. McDonald t, pht trin, xy dng cc nh hng v s hu cc c s.

    Cc i l trang b cho cc nh hng mc chi ph ca ring h vi thit b nh bp,

    chiu sng, bin bo, bn gh, trang tr.

    Mt cha kha thnh cng ca McDonalds trn ton th gii l nhn mnh

    vo cht lng v tnh ng nht ca sn phm a im ny n a im khc

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    v t quc gia ny n quc gia khc. duy tr cc tiu chun ny, h yu cu

    ngi nhn quyn phi.

    s dng cc cng thc nu n v cu trc thng nht cho thc n ca McDonald.

    thc hin theo tiu chun c th bao gm h thng kim sot hng tn kho,

    ghi-lu gi s sch v tip th.

    p ng cc tiu chun ca McDonald cho nhng th nh nh hng v b tr

    trang thit b v trng by bin bo.

    Ngoi ra, ngi nhn quyn phi ng vi hot ng nhng quyn thng mi

    McDonald theo tiu chun c th a ra, cc yu cu v cht lng, sch s, dch

    v v gi tr.

    d. Chi tiu ti chnh ca Bn nhn quyn bao gm:

    Chi ph ban u bao gm mt khon ph $ 60.000 c thanh ton cho

    McDonalds bt u mt nhng quyn thng mi. L ph ny ng cht

    nhng nhng quyn v cc quyn m i vi n.

    Mt chi ph ban u khc yu cu bn nhn quyn phi tr l khon tin t

    cc c hon li $ 15.000 bo m cho s trung thnh ca nhng quyn thng

    mi.

    Chi ph cho bn nhn quyn v o to i ng nhn vin ban u thng l

    s tin $ 360.000.

    $ 1.200 Ti liu l ph tr cho McDonald trang tri vic chun b cc ti

    liu hng dn nhng quyn thng mi.

    Xy dng cc nh hng s cn khong 1,4 triu $ gm c, ph kin v

    cnh quan.

    Mi thng c mt khon ph dch v c nh v mt l ph h thng c gn lin

    vi mt t l phn trm ca tng doanh thu ca ca hng. Cc i l cng phi ng

    ng gp mt t l phn trm ca tng doanh thu c theo hng gp chung vi

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    cc chin dch tip th quc gia v a phng. Bn nhn quyn phi tr mt khon

    thanh ton cho thu hng thng, hoc l mt khon tin nht nh hng thng hoc

    mt t l phn trm ca tng doanh thu ca nh hng.

    Ngoi ra ngi xin nhng quyn thng mi phi c t nht $ 180.000 tinmt thanh khon l chi ph u t trang thit b khc cho vic m v bt u ca

    hng.

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    H thng Franchise ca McDonalds trn th gii (Trch s liu ca www.mcdonalds.com)

    4. B quyt thnh cng ca McDonalds

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    Nm bt tt tm l khch hng

    B quyt thnh cng ca Hennequin nm pha ngy cng hiu v nm bt tt hn tm l

    khch hng. Ti M, 70% khch hng thng c xu hng n trn ng, mua ti ca

    hng v mang i n ch khc. Ngi chu u khng ging nh vy, h c xu th thng

    thc n nhiu hn, nh hng cng l ni khch hng gp g v ni chuyn.

    ng yu cu trang tr li ton b cc ca hng theo mt kiu cch thng nht. Kiu cch

    ng gi sn phm cng c 8 loi thng nht trn ton chu u. Cc ca hng nhng

    quyn kinh doanh cng ch c th chn 8 kiu cch gi hng trn.

    Ca hng vi thit k ring dnh cho chu u vi mu nu, pha bn trong l ni tht g,da v thp khng r

    Mu vng v ca cc ca hng truyn thng c thay bng mu vng, nu, ni tht

    theo kiu nhng nm 1970 c thay bng ni tht mi mang li khng gian y lch

    thip. Trong ca hng khng c ni tht bng nha plastic hay focmica m l ni tht g,

    da v thp khng r.

    Nhiu ca hng McDonald cn c trang b Internet khng dy v gh kiu qu trngthit k bi kin trc s ngi Thu in Arne Jacobsen. Nm nay, McDonald s u t

    khong 800 triu USD m khong 150 nh hng v ci thin ni tht cng nh cht

    lng ca nhng nh hng ang hot ng theo hnh thc nhng quyn kinh doanh hin

    ti.

    Phc v tt nhu cu khch hng

    Ngay c khu vui chi trong nhng ca hng Ronald McDonald cng c nhng thay i

    nht nh. Mang tn mi l Ronald Gym Clubs, mc tiu ca nhng ca hng ny hin nay

    l gip bn tr c ni luyn tp sc kho.

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    Khu vui chi ny nm trong mt to nh ring bit vi khu nh hng, ni y tr con c

    th tm thy mi th chi, t nhng sn bng r mini, nhng ngi nh y mu sc cho

    n nhng chic xe p nh.

    Mi ni McDonald n, thng hiu ny lun mang nhng c im ring. Trn thc t,nhng mu thit k ca hng ny thnh cng n mc McDonald ang c nh p dng

    nhng mu ny ngc v M cho mt s ca hng nht nh. Nu gim c iu hnh ti

    M ng , t u nm sau, cc ca hng McDonald ti M s c din mo hon ton mi.

    ng Hennequin tin rng cc mu mi ny s c kh nng pht trin tt ti M.

    ng Hennequin bt u s nghip ti McDonald ca mnh 21 nm trc y nh mt gim

    c bn hng chi nhnh. Chin lc ca ng l trung thnh vi nhng tiu ch ca

    McDonald M trong lc thay i mt s im nht nh ph hp vi ngi chu u.

    iu c th thy r trong cch qun l nh hng, nhn vin v thc n.

    Nu khch hng khng thch mt phn BigMac ti chi nhnh Piazza di Spagna Rome,

    Italy, ngi c th gi mt sut paste nng. Ti Php, McDonald c phc v ru v

    mt sut n c bit c tn Le Saga du Fromage, trong bnh burger c ph bng pho

    mt Php.

    Mt thng hiu a gc nhn

    Trong lc , s ci tin ca McDonald khng ch n gin thc n, hng ln sn

    sang lnh vc caf ti nhiu th trng chu u v thnh cng.

    Cho n cui nm nay, s c khong 940 ca hng mang tn McCafes trn khp chu u.

    Nhng ca hng cafe ny phc v khch hng t c f cappuccino v espresso kiu cho

    n nhiu loi caf ni ting ca Ty Ban Nha, bnh ngt kiu c v o. Ch ring ti

    c cho n cui nm nay s c khong 547 ca hng McCafe. McDonald nay ng

    u chui ca hng caf ca c.

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    ng Hennequin ng thi cng mun s dng cng ngh ci thin v nng cao cht

    lng dch v. V d nh ti Php, McDonald bt u s dng kiot bn hng bi kh

    nhiu khch mua hng hin nay s dng th ghi n.

    To n tng

    Qung co tt nhin khng phi l nguyn nhn duy nht dn ti thnh cng nhng cng

    khng th tch n ra c. Cho ti tn by gi, s tin u t vo qung co v khuyn

    mi ca McDonalds lun chim mt t l c nh trong doanh thu ca cc ca hng.

    III. McDonalds Australia

    1. Lch s hnh thnh v pht trinVi vic m ca hng u tin ti Yagoona, Sydney vo thng 12 nm 1971, McDonalds

    c pht trin nhanh chng, tr thnh nh hng dch v nhanh chng chim u th c,

    ng thi tr thnh ngi s dng lao ng ln nht ca nc c.

    Vic m rng c lan nhanh, ca hng nhng quyn u tin khai trng vo nm

    1972. l mt kinh doanh nhng quyn thng mi vi hn 2 / 3 nh hng s hu v

    iu hnh bi cc nh kinh doanh c nhn v ph n. Phn cn li l do McDonald s hu.

    Tuy nhin, thnh cng khng nhanh chng c nh vy, cc sn phm khng ph hp vi

    th trng c, chng hn nh c v khoai ty chin. Nhn ra sai lm ny, menu nhanh

    chng iu chnh sang s kt hp truyn thng ca bnh m kp tht v khoai ty chin v

    vic bn hng bt u tng trng.

    McDonalds c nhanh chng m rng sang cc th trng khc, v trong vng 6 nm,

    m ca hng Queensland, Victoria, Nam c v ACT, a mt s mt hng ph bin

    ca M vo menu, chng hn nhChicken McNuggets v Happy Meals.

    Vi vic tip tc m rng menu trong ba n sng trong nm 1987, McDonalds tr thnh

    QSR duy nht ti c.

    McDonald ca Australia cng pht trin sn phm mi McCafe, ca hng u tin vo

    nm 1994. S thnh cng khng ch th trng trong nc m cn ly lan ra c quc t.

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    Cc doanh nghip l mt trong nhng QSR nhng quyn u tin ti c nhn ra cc mi

    e da thay i thi quen n ung h tip tc tung ra sn phm lnh mnh cho sc khe the

    Salad's Plus (later renamed to Lighter Choices), bao gm x lch, sa chua v la chn tht

    g nc .Trong sut qu trnh tn ti, cng ty phi i mt vi su cnh tranh t cc i th nng

    k, c minh ha trong nm 2005, khi Jacks Hungry (ch yu Burger King) gii thiu

    mt menu ba n sng rt ging vi cc thc n sn c t McDonalds. Tuy nhin ng

    thi ny khng c nh hng ng k n kinh doanh ca McDonalds.

    Cng ty tip tc th nghim vi cc la chn mi trong thc n ca n, gii thiu

    Warm Salads trong nm 2006, cng khng phi thnh cng ngay lp tc nhng t hiu

    qu trong mt s th trng. Trong nm 2007, 9 ty chn trong thc n c ph

    chun tr thnh Heart Tick, ci m ch ra cc bc m doanh nghip thc hin nng

    cao gi tr dinh dng trong sn phm ca mnh. Ngy nay, McDonald ca c vn l mt

    trong chui nh hng thc n nhanh ng v tr thng tr c, chim gn 50% th trng

    nc c.

    im qua cc mc thi gian chnh ca McDonalds c

    Nm 1971, McDonald m nh hng u tin ca h ngoi Sydney caYagoona.

    Trong nm 1978, Australian Drive-Thru u tin m Warrawong, New

    South Wales (NSW).

    Trong nm 1986, nh hng McDonalds th 9.000 m ti Sydney.

    McCafe u tin ca th gii khai trng Melbourne vo nm 1993.

    McDonalds c tung ra sn phm bnh m tht kp hng u ca h "The

    McOz" vo nm 1999 trong thi gian cho Th vn hi Sydney nm 2000,

    McDonalds l nh hng chnh thc ca th vn hi , phc v hn 1,2 triu ba n

    cho cc vn ng vin, cn b, cng chc v khn gi

    Trong nm 2001, McDonalds k nim sinh nht ln th 30 ca mnh ti c.

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    Trong nm 2003, McCafe th 100 m ti c.

    Ngy nay c hn 780 nh hng McDonald trn khp nc c, vi khong 85.000

    ngi lm vic trong cc nh hng v c quan qun l.

    62% cc nh hng trong h thng ca McDonald c c xy dng vo nhng

    nm 1990.

    2. Tnh hnh hot ng kinh doanh ca McDonalds Australia

    H thng cc ca hng ca tp on McDonalds nm 2010 nh sau Chu M (15,461 nhhng) ; Chu u(6,969) ; Chu / Thi Bnh Dng, Trung ng, Chu Phi(8,424 nh

    hng) ; Chu M Latinh(1,883 nh hng). Chui ca hng McDonalds Australia nm

    trong khu vc Chu / Thi Bnh Dng, Trung ng v Chu Phi vi 813 nh hng theo

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    s liu nm 2010., tc l chim c 10% cc ca hng ca khu vc ny. Sau y l doanh

    thu ca cc khu vc qua cc nm.

    Ta thy doanh thu bn hng ca chui ca hng ti APMEA nm 2009 l 3,714 triu la,

    trong khi theo nh nhm thuyt trnh tm hiu doanh thu bn hng nm 2009 ca chui cahng McDonalds Australia l 900 triu AUD, tng ng 810 triu la M, chim c

    20% doanh thu bn hng khu vc APMEA. Nn c th cho ta thy hot ng kinh doanh

    ca McDonalds Australia l rt hiu qu.

    3. Chnh sch o to nhn lc

    C th ni y chnh l mt trong nhng nhn t lm nn thnh cng ca McDonalds

    Australia cng nh McDonalds nichung.

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    Mi ngi nhn quyn trc khi vn hnh c s ca mnh phi hon thnh mt chng

    trnh hun luyn y thi gian, ko di khong 9 thng, m h phi t tr hc ph. Kha

    hun luyn ny rt cn thit. N bt u vi cng vic trong nh hng, mc ng phc v

    hc v mi th t bp nc cho n vic chun b thc n phc v khch hng v laudn. Kha hun luyn nng cao hn ti trung tm hun luyn a phng tp trung vo

    nhng lnh vc nh qun tr kinh doanh, k nng lnh o, lm vic theo i, nhm v h

    tr thng tin khch hng. Pha c chuyn nhng s phi tuyn chn, hun luyn v thc

    y lc lng lao ng ring ca h, nn h phi hc tt c nhng k nng ca vic qun

    l nhn s. Trong sut khong thi gian cui, hc vin hc cch sp xp v kim sot hng

    ha, li nhun, nhng ti khon b l vn v s hp php ca vic thu v s dng nhn

    vin.

    y chnh l i Hc McDonalds ni ting vi sc cha 1.000 hc vin c trang b

    y vi h thng dch thut phc v hc vin nc ngoi; cc thit b nh bp hc

    vin thc tp ti ch. Trng i Hc McDonalds khng nhng gip tp on hun luyn

    o to, hun luyn nhn vin trong h thng m cn qung b hnh nh McDonalds

    trc khch hng, ngi nhn quyn tim nng

    Chng ta c th nhn thy c tnh chuyn nghip trong chnh sch o to ca

    McDonalds vi mt s nhn thc ng mc v yu t con ngi trong mt doanh nghip.

    iu ny s to nn mt i ng lao ng chuyn nghip hn, y khng hn l li ch ca

    ring McDonalds m cn cho cc franchise cng nh c nn kinh t c.

    4. Lao ng

    Tnh n nm 2009, McDonalds Australia c 808 ca hng ti c vi 85,000 ngi nhn

    vin. Trong c cu ca nhn vin nh sau:

    McDonalds thng m ca t 18 n 24 gi mt ngy nn c th em n cho khch

    hng s phc v tt nht, cc ca hng ca McDonalds ch yu t chc nhn vin hot

    ng theo nhng crew, tc l mt nhm lm vic. Theo mi crew gm 6-8 nhn

    vin vi 1 qun l ca mi crew. V mi ca hng s c khong 10 crew lm vic

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    thay phin nhau. iu no l gii v sao cc nhn vin trc khi c tuyn dng vo cc

    chui ca hng c o to by bng trong cc k nng lm vic nhm, giao tip, v.v

    5. Chnh sch tin lng

    McDonald ca c c chnh sch m bo rng cc nhn vin nhn lng thng khc

    nhau. Trong mt s trng hp nhn vin c tr lng vt qua cc khong lng

    thng ca mnh. Nhn vin cc v tr qun l nhn c mt gi tin lng.

    Nm 2001, McDonald tr thnh cng ty u tin ca c cung cp cho nhng nhn vin

    bnh thng vi cc quyn li c ngh php nh nhau ca cha m gia nhn vin bn

    thi gian v nhn vin ton thi gian.

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    6. McDonalss v vn good corporate citizen

    6.1 Cc nh ngha v good corporate citizen

    Cc lnh o ca cc doanh nghip ngy nay chu p lc mnh m t vic phi xy dng

    li nim tin t cng chng, qun l cho ri ro mi pht sinh, p ng yu cu cao hn ca

    x hi, ng thi phi to ra li nhun gi li v cnh tranh trong nn kinh t ton cu. V

    vy vn good corporate citizen _ cng dn doanh nghip tt tr thnh vn ng

    ch .

    Good corporate citizen cn c th c gi l corporate conscience_ lng tm doanh

    nghip, Corporate social responsibility_ trch nhim x hi ca doanh nghip, social

    performance_ s thi hnh c tnh x hi. C nhiu nh ngha khc nhau cho vn nyThe commitment of business to contribute to sustainable economic development, working

    with employees, their families, the local community and society at large to improve their

    quality of life.

    (World Business Council on Sustainable Development).

    S cam kt ca doanh nghip gp phn pht trin kinh t bn vng, quan tm ti nhn

    vin, gia nh ca h, cng ng a phng v x hi ni chung ci thin cht lngcuc sng ca h.

    Operating a business in a manner that meets or exceeds the ethical, legal, commercial

    and public expectations that society has of business.

    (Business for Social Responsibility).

    iu hnh doanh nghip theo mt cch thc p ng hoc hn na cho nhng mong i

    ca o c, php lut, thng mi v cng chngA set of management practices that ensure the company minimises the negative impacts of

    its operations on society while maximising its positive impacts (Canadian Centre for

    Philanthropy).

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    Tp hp cc bin php qun l m bo cng ty gim thiu cc tc ng tiu cc trong

    hot ng ca n i vi x hi v ti a ha cc tc ng tch cc

    The integration of business operations and values whereby the interests of all

    stakeholders including customers, employees, investors, and the environment are reflectedin the companys policies and actions

    (The Corporate Social Responsibility Newswire Service).

    S hp nht cc hot ng kinh doanh v cc gi tr, nh li ch ca tt c cc bn lin

    quan bao gm cc khch hng, cc nhn vin,cc nh u t, v mi trng c phn nh

    trong chnh sch v hnh ng ca cng ty.

    A good corporate citizen is a corporation that accepts the importance of being collectivelyresponsible for its local community and environment as an integral part of their core

    business.

    Corporate citizenship is therefore about the contribution a corporation makes to society

    through its core business activities, its social investment and philanthropy programs and

    its engagement in public policy.

    (Global Association of Billionaires and Millionaires_ GABM)Mt cng dn doanh nghip tt l mt cng ty m chp nhn tm quan trng ca s tn

    ti trch nhim chung cho cng ng v mi trng a phng nh mt phn vic kinh

    doanh ct li ca h.

    Cng dn doanh nghip l s ng gp ca cng ty cho x hi thng qua nhng hot ng

    ct li ca n, nhng chng trnh nhn o v u t x hi v cam kt ca n trong

    chings sch cng ng

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    Ngun: National Health Service_ NHS

    6.2 Nhng quy nh lut php v good corporate citizen

    Tong lch s hot ng ca cc cng ty, c khng t v vic cc cng ty ch hot ng vli nhun m khng quan tm n cc vn khc v gy ra nhiu tc hi xu nh

    hng n cc bn lin quan nh ngi lao ng, x hi v mi trng ni cc cng ty

    hot ng. Nhng s vic lm mt lng tin ca cng chng vo cc doanh nghip v

    h ty chay cc sn phm ca cc cng ty ny, lm nh hng ti danh ting v thu

    nhp ca cc cng ty ny rt nhiu. Sau y l mt s v b bi ni ting:

    Xng sn xut ca Nike chu b ch trch v iu kin lm vic y ht

    sc ngho nn v v vic s dng lao ng tr em.

    Nestle b ch trch trong hot ng ca cng ty c hot ng makerting phi

    o c v tn dng nhng chui cung ng c s dng lao ng tr em.

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    James Hardie b ch trch v i vi vic khng n b tha ng cho nhng

    nn nhn b nh hng cht Aming 1t sn phm xy dng ca cng ty ny.

    V b bi ca Ford Pinto do Ford, Mt sai st k thut ca dng xe ny c th

    gy ra tai nn cht ngi, xong thay v thu hi dng sn phm ny v sa chath cng ty pht l v tung ra th trng v cho rng chi ph tr cho ta n v n

    b nu c tai nn xy ra vn nh hn chi ph khi thu hi v sa cha dng sn

    phm ny.

    Enron thao tng in ti a ha li nhun ca mnh v y thit hi v

    pha ngi dn California.

    Australia, cc quy nh v php lut khng c quy nh cht ch v vic cc gim cphi quan tm n quyn li ca cc bn lin quan hn l quyn li ca c ng. o lut

    quy nh quyn li cao nht ca cng ty c quy nh chung nht trong thng l ca ta

    n v d nh o lut v li ch ca cc c ng. Tuy nhin, nhng lut lin quan n iu

    kin lao ng, bo v khch hng, vn qun h cng ng cng nh vn bo v mi

    trng ty thuc vo quyt nh ca cng ty. Do , quyt nh ca cc gim c c th

    dn n nhng vi phm trong nhim v ca h.

    Vo ngy 22 thng 6 nm 2006, Parliamentary Joint Committee (PJC) ban hnh s

    tuyn n (findings) tt nht trong nhng tuyn n ca h ci thin ao lut Cng ty

    (Corporations Act ) yu cu cc gim c xem xt quyn li ca cng ng, thay th

    1 Aming l tn mt loi khong cht t nhin c trong mt s loi sn phm nh sn phm xy

    dng v thng xe, chng nhit v ngm mn. Tuy nhin y cng l mt cht nguy him i

    vi sc khe con ngi. Cng nhn ht phi loi si aming s lm cho phi v mt s c quankhc mc phi mt s bnh nghim trng nhng cha lp tc pht tn cho n mt thi gian sau.

    V d aming c th to ra nhng vt so m phi v tch t dn dn dn n phi ngng hot

    ng v t vong.

    http://www.docstoc.com/docs/2290741/What-is-asbestos

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    cho nhng khuyn co (the PJC recommends ) trc y ca h, cc khuyn co ny cho

    php cc gim c tip cn quy nh mt cch t nguyn. PCJ vit nhng vn sau:

    o lut cng ty (Corporations Act ) tha nhn cc gim c phi quan tm

    n li ch ca cc bn lin quan rng hn.

    Cc cng ty ang kt hp mt cch ch ng vic xem xt cc li ch rng hn

    ca cng ng trong chnh sch kinh doanh ct li ca h.

    Tm quan trng ca vic cn i k hoch di hn v kh nng tn ti v li

    nhun ca cng ty vi trng im trong doanh thu ngn hn.

    Theo tiu chun quc t, Australia chm tr trong vic thi hnh v vic

    tng trnh v trch nhim x hi ca cng ty (CSR).

    Trch nhim x hi ca cng ty gip cng ty th nht l duy tr v xy dng

    danh ting, th hai l b sung v duy tr nhn vin c cht lng.

    Nhng nh u t t chc c nh hng mnh m n cch ng x ca cng

    ty v thch hp hn a ra cc k hoch di hn.

    ng h cho vic thi hnh ca quy tc y ban Quc gia (UN) cho vic u t

    trch nhim.

    Bo co tng th nn duy tr bo co t nguyn nh bo co bt buc s dn

    n tinh thn tick the box.2

    Mt khung bo co t nguyn c tiu chun ha nn c pht trin v ng

    h ca Global Reporting Initiative; v,

    Cc khuyn ngh qun tr ca sn giao dch chng khon Australia (ASX

    Governance Recommendations ) nn c m rng kt hp cht ch nhng

    hng dn bo co trch nhim x hi doanh nghip cch bn vng.

    2 tick the box mun ni n vic ch lm vic mt cch qua loa, khng thc c gi tr vtrch nhim ca cng vic.

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    Hi ngh qun tr doanh nghip ca sn giao dch chng khon Australia (ASX)pht hnh

    mt vn bn gii thch v t vn phc tho v quan im ca hi ngh v cng dn doanh

    nghip tt v hng dn thc hin vo thng 11 nm 2006. Bi phc tho ny xem xt mt

    s cc ch khc trong c cac khuyn ngh ca PJC pht tho ra mt ni dungtng t. Chuyn xut thay i lin quan n Principle 7 ci m c quan h vi qun

    tr ri ro. Bn khuyn ngh mi nhm cung cp nhng hng dn v vic qun tr ri ro v

    khuyn rng qun tr ri ro phi bao gm ngha v php lut v s k vng ca cc bn

    lin quan, v bn khuyn ngh vit rng qun tr ri ro hiu qu bao gm nhng nhn t

    cn xem xt c pht sinh trong ch ng c duy tr tt ca cng ty trong lng cc bn

    lin quan v cng ng. Hn na, bi khuyn ngh cng vit rng cc bn lin quan bao

    gm c ng, ngi lao ng, i tc, ch n, ngi tiu dng, mi trng v cng ngni cng ty hot ng. Bn khuyn ngh khuyn rng ri ro quan trng bao gm hot ng,

    mi trng, tnh bn vng, s thi hnh, chin lc hay i ngoi, cch c x c o c,

    danh ting hay thng hiu, k thut, cht lng dch v hay sn phm, nu khng c

    qun l thch hp s tc ng n cng ty. Hi ngh nhm cam kt h tr cc bo co v

    ri ro lin quan n vn CRS ca cc cng ty.

    S ci cch M (ging nh c) tp trung ch yu vo tnh nguyn vn ca thng tin ti

    chnh m cha yu cu v CRS. Kt qu l cc bang M lm theo v duy tr ch d bu

    c doanh nghip (corporate constituency ) cho php cc gim c xem xt n li ch ca

    cc bn lin quan trong quyt nh ca h. V iu ny dn n vic cc gim c t c

    trch nhim hn i vi cc bn lin quan. Trong trng hp nhng iu l theo thng l

    khng quy inh th cc chnh sch trong nc v quc t ca doanh nghip khng ph hp

    vi vn trch nhim x hi.

    Nhiu s pht trin trong quy nh v iu l lut php Chu u (Anh, Php, v c) i hi gia tng cc bo co CRS nh l Quy ch Kinh t Mi (NouvellesRegulations

    Economiques) Php vo nm 2001 v Quan im Ti chnh v Hot ng Anh (UKs

    Operating and Financial Review) vo thng 4 nm 2005. Ci cch M xut hin v n

    yu cu cc gim c phi xem xt cc tc ng ca hot ng kinh doanh i vi ngi

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    333333

    lao ng, mi trng v cng ng. Chnh ph M cng cam kt s ban b nhng quy

    nh i vi trch nhim ca cc gim c trong vn mi trng v cng ng.

    6.3 Mt s li ch m good corporate citizen mang li

    Th nht, thc hin trch nhim x hi gp phn gim chi ph v tng nng sut.

    Mt doanh nghip c th tit kim c chi ph sn xut nh u t, lp t cc

    thit b mi. Chng hn, mt doanh nghip sn xut bao b ln ca Ba Lan

    tit kim c 12 triu la M trong vng 5 nm nh vic lp t thit b mi,

    nh lm gim 7% lng nc s dng, 70% lng cht thi nc v 87%

    cht thi kh.

    Chi ph sn xut v nng sut lao ng ph thuc cht ch vo h thng qun lnhn s. Mt h thng qun l nhn s hiu qu cng gip doanh nghip ct

    gim chi ph v tng nng sut lao ng ng k. Ch lng, thng hp l,

    mi trng lao ng sch s v an ton, cc c hi o to v ch bo him y

    t v gio dc u gp phn gim t l nhn vin ngh, b vic, do gim chi

    ph tuyn dng v o to nhn vin mi. Tt c ci gp phn gim chi ph

    sn xut, tng nng sut lao ng

    Th hai, thc hin trch nhim x hi gp phn tng doanh thu. Mi doanh

    nghip u ng trn a bn nht nh. Do , vic u t h tr pht trin kinh

    t a phng c th to ra mt ngun lao ng tt hn, ngun cung ng r v

    ng tin cy hn v nh tng doanh thu. Chng hn, Cng ty Hindustan

    Lever, mt chi nhnh ca tp on Unilever ti n , vo u nhng nm 70

    ch hot ng c vi 50% cng sut do thiu ngun cung ng sa b t a

    phng v do vy, b l trm trng. gii quyt vn ny, cng ty thit

    lp mt chng trnh tng th gip nng dn tng sn lng sa b. Chng

    trnh ny bao gm o to nng dn cch chn nui, ci thin c s h tng c

    bn v thnh lp mt y ban iu phi nhng nh cung cp a phng. Nh ,

    s lng lng cung cp sa b tng t 6 ti hn 400, gip cho cng ty hot

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    ng ht cng sut v tr thnh mt trong nhng chi nhnh kinh doanh li

    nht tp on.

    Th ba, thc hin trch nhim x hi gp phn nng cao gi tr thng hiu v

    uy tn ca cng ty. Trch nhim x hi c th gip doanh nghip tng gi trthng hiu v uy tn ng k. n lt n, uy tn gip doanh nghip tng

    doanh thu, hp dn cc i tc, nh u t v ngi lao ng. Trn th gii,

    nhng cng ty khng l ang chi mt khon tin rt ln tr thnh hnh mu

    kinh doanh l tng. Chng hn, hng in t dn dng Best Buy c chng

    trnh ti ch sn phm; hng c ph ni ting Starbucks v ang bt tay vo

    cc hot ng cng ng; hng nc khong ni ting ca Php Evian phn

    phi sn phm ca mnh trong nhng chai nc thn thin vi mi trng.

    Nhng tp on a quc gia nh The Body Shop (tp on ca Anh chuyn sn

    xut cc sn phm dng da v tc) v IKEA (tp on kinh doanh dng ni

    tht ca Thy in) l nhng v d in hnh. C hai cng ty ny u ni ting

    khng ch v cc sn phm c cht lng v gi c hp l ca mnh, m cn ni

    ting l cc doanh nghip c trch nhim i vi mi trng v x hi

    Th t, thc hin trch nhim x hi gp phn thu ht ngun lao ng gii.

    Ngun lao ng gii, c nng lc l yu t quyt nh nng sut v cht lng

    sn phm ca doanh nghip. C mt thc t l, cc nc ang pht trin,

    ngun nhn lc c o to c cht lng cao khng nhiu. Vn t ra i

    vi cc doanh nghip l lm th no thu ht, gi chn h v pht huy ht kh

    nng ca h trong hot ng qun l, sn xut kinh doanh ca doanh nghip. Do

    vy, vic thu ht v gi c nhn vin c chuyn mn tt l mt thch thc ln

    i vi cc doanh nghip. Trong iu kin ca nn kinh t th trng, nhngdoanh nghip tr lng tha ng v cng bng, to cho nhn vin c hi o

    to, c ch bo him y t v mi trng lm vic sch s c kh nng thu ht

    v gi c ngun nhn lc c cht lng cao.

    6.4 Mt s phng hng chung cho vn good corporate citizen

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    .

    6.5 So snh phng php qun l c v phng php iu hnh theo vn good

    corporate citizen.

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    Source: Jackson, Ira and Nelson, Jane. Profits with principles: Seven Strategies for

    38

    OLD PARADIGMGIVING: One-way

    NEW PARADIGMPARTNERSHIPS:

    Strategic

    PHILOSOPHY (trit l)

    Discretionary giving (tdo

    lm theo mnh)

    Corporate obligation (ngha

    v doanh nghip)

    New business discipline (k

    lut)

    Societal opportunity (c hi

    mang tnh x hi)

    METHODS (phngphp)

    Responsive (p tr)

    Conventional (quy c)

    Risk averse (chng li ri

    ro)

    Incremental (li nhun)

    Anticipatory (s liu trc)

    Out of the box

    Risk-taking (chp nhn ri ro)

    Transformative (chuynha)

    PURPOSE (mc tiu)

    Conformity (s ph hp)

    Good will (li th thng

    mi)

    Differentiation (s khc bit)

    Results and reputation (kt qu

    v danh ting)

    RECIPIENTS (nginhn)

    The usual suspects lun

    lun b nghi ng

    New social entrepreneurs and

    innovators (ngi sng kin v

    xy dng x hi mi)

    IMPACT (tc ng) Minimal and notmeasured (ti thiu vkhng o lng c)

    Potentially high, leveragedand measured (tim nng cao,n by v o lng c)

    EMPLOYEEINVOLVEMENT (lin quan nngi lao ng)

    Minimal (ti thiu) Direct and intense (trc tip v

    mnh m)

    RELATIONSHIP

    MANAGEMENT (vic qun lmi quan h)

    One way (mt phng

    php)

    Bureaucratic (quan liu)

    Paternalistic gia trng

    Strategic partnership (chungchin lc)

    Entrepreneurial (kinh doanh)

    Mutual learning (hc hi ln

    nhau)

    NEXUS WITHCORE

    COMPETENCIES

    (mi quan h vinng lc ct li)

    Peripheral (ngoi vi)

    Linked to core business

    purpose (lin kt vi mc

    ch ct li ca kinhdoanh)

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    6.6 Hot ng ca McDonalds Australia trong vic xy dng good corporate

    citizen

    i vi sn phm v dch v

    McDonalds Australia tch cc hot ng theo hng t ti good corporate citizen

    bng cch khng ngng nng cao cht lng sn phm vi vic b sung vo thc n cc

    nh hng cc thc n c gi tr dinh dng dnh cho khch hng v ghi r ch tiu dinh

    dng trn bao b, trn website ca cng ty v c nhng hng dn la chn thc n ph

    hp cho khch hng c nhu cu n king. C th qua cc nm nh sau:

    Nm 2004: McDonalds nhanh chng ghi gi tr dinh dng trn bao b; thay

    i cng thc bnh lng ng ca chng khng qu 5% nh cc loi bnhcun thng thng siu th; Sinh t tri cy v tht b Burger c thm vo

    thc n; thay th du pha trn bng mt loi du mi ging nh du thc vt

    khng c cholesterol v thp hn 75% lng cht bo bo ha so vi loi du

    pha trn trc .

    Nm 2005: Mt la chn thc n cao cp mi vi ba loi thc n c cha t

    hn 10gr cht bo cho mi ln s dng (ngoi by loi trc ) c a vo

    thc n trn ton quc; g x lch m mi c thm vo thc n.

    Nm 2006: Tng cng ghi thm ch tiu dinh dng, thnh phn cht

    lng; loi rau trn hu nh khng cha axt bo c gii thiu.

    Nm 2007: Mn m Ba n Hnh phc c a vo thc n thc n

    cho tr em; McDonalds l nh hng u tin a Heart Foundation Tick3 vo

    nh hng; ba loi ng ct a ht c cng nhn Heart Foundation Tick c

    a vo thc n; mt lot cc loi thc ung ty chn c a vo thc nnh ti tri cy, nc to v nc.

    3Mt chng trnh y t cng cng t ti tr ci thin dinh dng ca c v cung cp ttnht sc khe cho ngi dn c. c cng nhn Heart Foundation Tick cng ty cn phic kim tra vi cc tiu chun nghim ngt v thc phm.

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    Nm 2008: a vo thc n mt cng thc mi cho salad vn v pht

    trin phng thc t hng ba bc d dng hn cho ba n c chng nhn

    Heart Foundation Tick.

    Nm 2009: McDnalds ra mt mt loi thc n bao (wraps) cao cp mi thayth cho loi thc n cun (rolls) cao cp trc v loi bao ny cha cac loi

    si tng t nh loi cun; Heart Foundation Tick ph duyt by ba n tng

    hp v hai loi bao ca McDonald.

    i vi cc nh nhn quyn cc nh nhn quyn ti c

    McDonalds c 808 ca hng ti c, trong s c ti con s cc ca hng theo hnh thc

    nhng quyn chim hn 70%.Mt li th ca tt c cc franchise ca McDonalds trn ton th gii l cc sn phm

    ca McDonalds c cng nhn trn ton cu. Phn ln nhng doanh nghip v nhng

    sn phm mi b tht bi thng l do phi chi ph nhiu cho vic nghin cu v pht trin

    cn thit. Tuy nhin th thc ca Mc Donalds c th nghim v kim tra thnh cng.

    Ray Kroc khng nh rng tt c nhng i l ca Mc Donalds bn ra nhng sn phm

    nh nhau v t c cht lng tng ng. i vi pha nhng quyn, vic ny c th

    rt ngn mt cch ng k kh khn ca vic thnh lp nhng doanh nghip t nhn. Bn

    thn ngi nhng quyn khng cn thit phi pht trin sn phm hay t chc nghin cu

    th trng vi chi ph kh cao. V h s khng phi lo lng nhiu v thi ngi tiu

    dng i vi sn phm ca mnh. McDonalds h tr h v nghin cu th trng.

    i vi cc nh cung cp cc nh cung cp ni a

    95% nguyn liu ca cc ca hng McDonalds ti Australia c cung cp bi cc nh

    cung cp ni a. V cht lng ca sn lng sn xut bi cc nh cung cp c caMcDonald c cng nhn nc ngoi vi vic xut khu cc sn phm ca nh cung

    cp ti cc quc gia trong khu vc. y th hin mt lin kt ngc tt gia McDonalds

    Australia v cc nh cung cp ni a. Khng nhng th, mt khi cc nh cung cp hp

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    tc c vi McDonalds th coi nh h c c mt nh du mc cho cht lng sn

    phm ca mnh.

    i vi nhn vin

    McDonalds cng khng ngng quan tm v c nhng chnh sch tt nht cho nhn vin

    ca h. C th l McDonald thc hin nhng cuc kho st kin ca cc nhn vin v

    nm 2009 thc hin kho st 30,979 nhm v a s nhn vin u cm thy McDonald

    l mi trng lm vic tt gip h pht trin nhiu k nng v nhiu mi quan h.

    McDonalds lun m bo xy dng mt mi trng lm vic cng bng v thoi mi, h

    lun khuyn khch nhn vin ca h thn thin vi nhau trong mi trng lm vic v c

    nhng chng trnh hng dn h tr nhn vin dnh cho mi ngi khng phn bit giaicp, chng tc, gii tnh, tn gio, mi ngi u c nh gi da trn cht lng

    cng vic, v nu h cm thy b phn bit i x th c th phn nh trc tip cho cng ty

    qua cc knh thng tin c sn.

    McDonald ch yu s dng ngun lao ng tr, tuy nhin nu lao ng nh lm vic y

    th phi c s cam kt ca cha m v McDonalds cng quan tm nhiu n h nh nu l

    lao ng t 17 tui tr xung s khng phi lm vic qu 23 gi v trc 5 gi; 70% lao

    dng ca McDonald l hc sinh v sinh vin, do , McDonald h tr nhng phn hc

    bng khuyn hc cho nhn vin ca h.

    McDonald xy dng mt ni lm vic an ton cao vi cc mc tiu:

    t c hiu qu phng chng s c

    m bo tun th v sinh lao ng v nu c s c xy ra s bi thng hp l theo

    quy nh ca php lut

    Cung cp mi trng lm vic an ton vi cc trang thit b tt

    Qun l ri ro bng cch lin tc r sot iu tra v ci thin cc tiu chun v th

    tc

    T vn qun l chn thng v h tr ngi lao ng

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    Cung cp thng tin an ton c hiu qu, hng dn v o to cc cp

    T vn cho cc nhn vin v thay i ni lm vic v cho php h ng gp ci

    thn h thng an ton lao ng.

    i vi trch nhim mi trng

    McDonald a ra cam kt trong chnh sch mi trng, cng ty cam kt s khng lm

    nh hng n kh nng ca th h tng lai bng vic a ra nhng quy nh kht khe

    i vi bn thn v cc i tc trong vn ny. Mc tiu ca h l:

    Lun lm v mi trng trong mi hnh ng ca h

    Cung cp vai tr lnh o cho cc nh hng ca McDonalds, nh cung ng,

    khch hng v khuyn khich h ch ng

    Tm kim cc quan h i tc nhm thc y s pht trin mi trng

    m bo tun th quy nh php lut v vn mi trng

    Gio dc nng cao hnh vi ca nhn vin, ngi nhn quyn, khch hng v

    lm vic vi nh cung cp c c cam kt hp tc thay i nhng hnh vi

    gy nh hng khng tt n mi trng m bo rng cc nhn vin nhn thc c trch nhim ca h vi mi

    trng

    o lng hiu sut thng qua thc hin v xem xt li cc chng trnh.

    McDonalds cam kt khng mua thit b ti nhng vng ma nhit i, thit k lc lng

    nhn vin v sinh nh hang v khu vc xung quanh m bo vn v sinh mi trng.

    Tham gia cc chng trnh bo tn ng vt hoang d v ng gp cho cc bnh vinchm sc ng vt hoang d v t chc cc cuc thi bo v ng vt hoang d cho tr em

    tham d vi nhiu gii thng ln nhm gip cc em thc cho trch nhim mi trng.

    ng gp cng ng

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    Ni bt nht l s ra i ca t chc Ronald McDonald House Charities

    RMHC l mt t chc t thin c lp, t chc ny c thnh lp vo nm 1985 bi

    McDonalds Australia.

    Cc hot ng c McDonalds t chc ti c:

    Ronald McDonald House

    Chng trnh nn tng cho RMHC l chng trnh Ronald McDonald House.

    Chng trnh ny cung cp mt ngi nh cho cc gia nh c tr em b bnh

    nng ang c iu tr ti cc bnh vin gn . Thay v qua m trong bnh

    vin ti phng ch, cc thnh vin gia nh c th li trong s thoi mi ca

    Ronald McDonald House v nhn h tr t nhn vin, tnh nguyn vin hoc gianh khc vi tin nghi tng i y . Ngoi ra chng trnh ny song song

    vi vic cung cp cc c s nghin cu v tip cn iu tr cho tr em mc bnh

    bch cu.

    McHappy Day

    McHappy Day l mt s kin ph phin ti cc chui ca hng McDonalds

    Australia nhm gy qu cho RMHC c thnh lp vo nm 1991. Trong nm

    2009, McHappy Day nng ln mt mc k lc 2,4 triu USD cho RMHC.

    Trong ngy McHappy Day mt la t bn mi Big Mac, hay vic bn cc

    vt dng d thng cng nh cc thng tin quyn gp ti cc ca hng c

    tng cho RMHC.

    McHappy Day l mt s kin thng nin. Mt bu khng kh l hi c to ra

    ti mi nh hng v nhng ngi ni ting s ho phng tng thi gian ca h

    lm vic trong cc nh hng, to hng th cho khch hng v cng nh nhn

    vin ti y.

    Clean Up Australia

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    McDonalds Australia bo tr cho chng trnh ny t nm 1989, bn cnh

    chng trnh Clean Up Australia Day th hin cam kt chung tay b v mi

    trng ti nc s ti.

    Kids Alive Do the Five Chng trnh nhm mc ch nng cao nhn thc cas nguy him ca nc cho tr em

    Chng trnh kinh doanh McDonald o. y l ni hc sinh sinh vin c th lm

    quen vi lnh vc kinh doanh bng cch thit lp v iu hnh mt doanh nghip

    o ca ring h v giao dch vi cc doanh nghip o khc vi cc hc sinh sinh

    vin khc.

    7. Nhng tiu cc cn tn ti ca McDonalds MNC McDonalds Australia v nhng tranh lun xung quanh gi tr dinh

    dng ca sn phm

    Do c th ca cc sn phm thc n nhanh nn mt vi sn phm ca

    McDonalds vn mang tnh cht t dinh dng nhng li tha nng lng, mc

    d McDonald khuyn co cc khch hng ca mnh l khng nn n qu

    nhiu mt loi thc n no , nhng trch nhim ca khch hng l xt xem

    nhng g m h dng theo lng ng, cht bo v du. Tuy nhin iu ny

    khng c tun theo nht l vi khch hng l tr em, cho nn vic s lng

    tr em b bo ph ti cc nc ang gia tng c nhng tc ng khng tt

    nht nh v hnh nh cng ty.

    McDonalds v mi trng

    Mc d McDonald a ra li cam kt bo v mi trng nhng khng phi tt

    c khch hng u thc hin n v vy vic ng gi sn phm to ra mt

    lng rc ng k Australia.

    Mt s cn tn ti khc

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    Nn tng hot ng ca nh hng McDonald vn l doanh thu. Cng nhiu

    khch hng hng ng ti ch th li nhun cng ln. Mt vi vn cn xem

    xt s lm cho ba tic khng thoi mi.

    V. Thc trng v cc bi hc cho Vit Nam1. Nhng quyn thng mi (Franchise) ti Vit Nam

    1.1 Vn :

    Trong thi k hi nhp kinh t su v rng nh ngy nay, rt nhiu cng ty nc ngoi

    thm nhp th trng Vit Nam thng qua hnh thc nhng quynthng mi (Franchise).

    iu ny lm cho th trng Vit Nam cng tr nn nng ng v cnh tranh cng tr nn

    cng thng hn. Ngi tiu dng lc ny li c thm nhiu la chn cho nhu cu v s

    thch ca h, vic ny cng lm tng k vng v i hi ca ngi tiu dng i vi mt

    sn phm hay dch v m h s dng cng ngy cng tng. Trong xu th y, tnh hnh hin

    ti v xu hng pht trin h thng nhng quyn thng mi (Franchise) ca cc cng

    ty nc ngoi vo Vit Nam v ca cc cng ty Vit Nam trong vic bo v th phn, thm

    php v pht trin th trng nh th no?

    1.2 Phn tch:

    Ti sao m hnh Franchise cha thc s pht trin mnh m Vit Nam

    Th trng tiu th cn yu

    -Gi qu cao cho mt sn phm. C th trong menu ca KFC, c mt ba tra y

    phi b ra t nht 50.000/phn. Tnh c 3 bui (n sng, tra, chiu) phi tr khong

    200.000/ngy. Trong khi , gi cm hp t 12.000 - 20.000/hp; bn, h tu, m si,ph bnh dn t 15.000-25.000/t, xi mn (c tht ch bng, lp xng, ch la, pat

    gan) cng t 6.000-10.000/hp; bnh m pat gan, tht, xu mi mua xe y ven ng

    t 7.000-15.000/ci v.v Biu di y cho thy thu nhp bnh qun u ngi ca

    Vit Nam cn rt thp so vi cc quc gia khc.

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    So snh thu nhp bnh qun u ngi nm 2005 ca mt s nn kinh t (Ngun:

    WorldBank)

    - Khu v truyn thng kh thay i vi cc mn cm, canh, bn....

    Ch nh ng ngoi cuc, v sao?

    Cho n nay, c rt t cng ty trong nc mua c nhng quyn trc tip t cc thng

    hiu ln. KFC hay Pizza Hut u nhng quyn li cho cc cng ty Singapore hayMalaysia. Ring Lotteria (Hn Quc) do chnh cng ty m u t. B Nguyn Phi Vn -

    gim c iu hnh Gloria Jeans Coffees VN - nh gi: v gii hn v nng lc ti

    chnh v kinh nghim qun l trong ngnh nhng quyn thng mi, y li l khu yu

    nht ca cc DN trong nc v vy m cc cng ty trong nc kh lt vo mt xanh ca

    nhng thng hiu ton cu nh McDonalds, Starbucks hay KFC.

    Theo phn tch ca mt chuyn gia trong lnh vc nhng quyn thng mi, vi mi a

    im kinh doanh McDonalds u t khng di 1 triu USD, Pizza Hut khong na triu

    USD, Lotteria khong 300.000-400.000 USD, KFC khong 200.000 USD... Cha k ph

    nhng quyn v nhng chi ph qun l khc, khon u t trn l kh ln i vi a s

    doanh nghip va v nh mun kinh doanh lnh vc ny.

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    Cng theo chuyn gia ny, doanh thu mt im kinh doanh phi trn 20 triu ng/ngy

    mi sinh li. Nhng thch thc ln nht vn l cch thc qun l, gim st cht lng,

    phong cch phc v ng chun mc ca cng ty m. McDonalds cha c mt ti VN l

    do cha tm c i tc ngang tm nhng quyn, theo gii t vn u t. Tng t,Lotteria cha nhng quyn cho bt k doanh nghip no ti VN d d nh ban u ca

    cng ty ny l sau khi hon tt 30 ca hng s bt u nhng quyn.

    Nhng quyn hp dn nhng kh sng. Cc chuyn gia trong ngnh thng cp n s

    xut hin nh v bo ca h thng Chicken Town (ca mt doanh nghip trong nc)

    vo cui thp nin 1990, ri rt lui khi th trng mt cch lng l nh mt v d cho

    thy kinh doanh nhng quyn thng mi thc n nhanh l khng d. Ngy , Chicken

    Town thnh cng vi mn g rn, nhng v sau v a thm mt s mn khc vo bn nh

    mt cch lm a dng ha ngnh hng ph v m hnh chun ca nhng quyn thng

    mi.

    Tnh trng khan him mt bng kinh doanh cng ang l ni au u ca cc cng ty v

    h v cuc ua tm kim mt bng l cuc chin khc lit nht. Cc cng ty kinh doanh

    thc n nhanh chuyn nghip ha n mc mi cng ty u c mt i ng nhn vin

    chuyn i tm kim mt bng bn cnh s h tr c lc ca cc cng ty mi gii a

    c.

    Ngoi ra nhng quy nh php lut v nhng quyn cn cha hon thin.

    - M hnh nhng quyn ca cc thng hiu trong nc lng lo v cha hon thin

    Thc hin m hnh franchise ton din bao gm 4 thnh phn chnh: h thng, thng

    hiu, sn phm/dch v v b quyt nh Ph 24 VN hin nay l rt him. Phn ln cc

    doanh nghip bn franchise nh Trung Nguyn, G7 Mart, Tapiocup... u chn cch

    chuyn nhng mt s thnh phn nht nh.

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    c th l nhng quyn phn phi sn phm nh c ph Trung Nguyn, cp php s

    dng thng hiu nh G7 Mart, cp php s dng cng thc pha ch sn phm nh qun

    tr T-Bar, hoc hnh thc t s hu cc ca hng nh Y5, Tapiocup, Alo Tr

    Cc m hnh kinh doanh "lng lo" trn y thng c cc cng ty trong nc p dng

    vi mc ch chnh l gia tng doanh thu, bao ph v tng th phn - theo nhn nh ca

    ng Trn Anh Tun, i din nhm cng ty t vn FT-Pathfinder Consulting Group, mt

    trong nhng cng ty t vn ln chu chuyn v kinh doanh nhng quyn.

    Trn thc t hot ng franchise VN hin nay, bn mua franchise chu trch nhim bn

    cc sn phm do bn nhng quyn sn xut, c php s dng logo, thng hiu ca

    bn nhng quyn phn phi sn phm. Cn bn bn franchise thu nhp ch yu t vic

    bn sn phm.

    Mt c im quan trng khc na l cc loi hnh franchise mt phn trn thng thiu

    rng buc cht ch tnh nht qun, ng b trong vic s dng v khai thc thng hiu.

    Bn bn franchise thng khng t ra yu cu r rng v s nht qun, ng b trong qu

    trnh kinh doanh, v d nh trang tr ni/ngoi tht ca hng, bng hiu, thit k... Ngha v

    h tr bn mua franchise cng ch c thc hin mt cch hn ch, ch yu lin quan nbn thn sn phm v dch v nh giao hng, bo hnh, i hng H cng khng n lc

    kim sot cht ch hot ng ca bn mua franchise v khng quan tm n thnh cng

    hay tht bi ca i tc. S d cc cng ty kinh doanh nhng quyn trong nc ni trn

    khng th thc hin m hnh franchise ton din v nhiu l do khc nhau nh: thiu vn,

    thiu trnh qun l v kim sot, cha chun ho c quy trnh v thng hiu, cha

    hoch nh chin lc v m hnh kinh doanh ph hp.

    Hn na, thng hiu l ti sn ln nht ca h thng franchise v cc bn nhn quyn

    thng c xu hng tham gia h thng franchise no c thng hiu mnh. Trong khi ,

    nhiu thng hiu trong nc va mi ra i, cha c ngi tiu dng tn nhim v

    cha c mnh thu ht... th vi v kinh doanh nhn quyn.

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    - Cha n nh v th tc php l.

    1.3 Trin vng ca m hnh Franchise Vit Nam

    Vit Nam trong nhng nm gn y c nhng iu kin rt thun li cho hot ng kinhdoanh vi tc tng trng GDP bnh qun trn 8%, mt quc gia c dn s trn 87 triu

    ngi, tnh hnh kinh t n nh, nh nc khuyn khch u t, sc mua ca th trng

    c nh gi l rt cao trn th gii. Hn na, Vit Nam chnh thc tr thnh thnh

    vin th 150 ca WTO, m ra nhiu c hi cho cc nh kinh doanh c trong v ngoi nc.

    R rng, hnh thc nhng quyn thng mi s l mt s la chn cho c nh nhng

    quyn v nh nhn quyn v hnh thc kinh doanh ny s pht trin mnh ti Vit Nam

    trong nhng nm ti. Thc t cho thy sc hp dn ca n nm hai im: chi ph thp v t

    ti ro (tng kt ca hip hi lin hip chuyn giao thong hiu quc t - IFA), v vic chia

    s gnh nng v qun l khi mt doanh nghip no mun bnh trng thng hiu ra

    nhiu th trng.

    - Ln sng nhng quyn sau hi nhp:

    Trong iu kin Vit Nam gia nhp WTO, nhng quyn thng mi s tr thnh mt

    trong nhng phng thc kinh doanh quan trng. Nhiu tp on ln ca th gii b vo th trng Vit Nam tm c hi pht trin thng hiu: KFC, Lotteria, Jollibee

    V gn y nht, thng hiu c ph ni ting ca c tin vo th trng Vit Nam

    thng qua hp ng franchise vi cng ty Viet Lifestyle. Nhng ngi khng l ny ngh

    g v doanh nghip Vit Nam hnh ng ra sao?

    Gloria Jean l tp on ton cu c tr s Australia. y l tp on c h thng

    franchise ln nht th gii vi khong 800 im nhn franchise trn 30 quc gia nh

    Nht, Philippines, Malaysia, Singapore... Thng 4/2007, Gloria Jeans Coffees khai trng

    ca hng u tin ti H Ni. y l ca hng c ph th hai c vn u t 250.000 la

    M m Cng ty Viet Lifestyle - i l nhng quyn thng mi ca Gloria ti Vit Nam

    m sau ca hng u tin khai trng hi cui thng 1-2007 ti TPHCM.

    Viet Lifestyle d nh s m thm nm ca hng na trong nm nay, trong c bn

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    TPHCM v mt H Ni. Ca hng c ph Gloria th hai ti th s c khai trng

    vo thng 6 ti. Ngoi ra, Gloria Vit Nam s nhng quyn th cp cho mt cng ty Vit

    Nam vo gia nm nay. ng Billy Sin, Gim c kinh doanh vng chu , Tp on

    Gloria Jean cho bit "Trc khi vo Vit Nam, chng ti nghin cu k v th trngVit Nam. Chng ti bit r c ph l th mnh xut khu ca Vit Nam. Tuy nhin, rt

    may l iu khng nh hng nhiu n sn phm c ph ca chng ti. Vit Nam c

    th mnh v loi c ph Robusta, cn Gloria Jean pht trin mnh i vi loi Arabica v

    y cng chnh l sn phm chng ti mun pht trin. Mt khc, Vit Nam ang pht trin

    v l mt th trng tim nng i vi cc nh u t. Chng ti nghin cu nhiu th

    trng khu vc ng Nam bao gm c Thi Lan, Malaysia... v nhn thy cc th

    trng ny ging nhau v u c tim nng pht trin. y l thi im thch hp xmnhp th trng Vit Nam. i vi ti, vn thi gian c ngha quyt nh n s thnh

    cng ca nhn hiu nh Gloria Jean." T y ta c th thy r kh nng lm n kinh doanh

    rt bi bn v chuyn nghip vi vic tm hiu rt tt v sn phm, v th trng Vit Nam

    ca nhng doanh nghip nc ngoi khi mun vo Vit Nam kinh doanh.

    Th trng Vit Nam ang c nhng chuyn bin. Lotteria vn cn chu l m rng

    mng li, cn KFC c li sau tm nm ch i thi quen tiu dng ngi Vit thay

    i. KFC thnh cng vi 82 ca hng ti Vit Nam. Lotteria pht trin vi 87 ca hng,

    sp ti Lotteria s m chin lc kinh doanh ra cc khu vc khc phc v kiu n thi

    cng nghip. Hay Jollibee, loi thc n nhanh ca Philippines do Cng ty Tn Vit

    Hng ti TP.HCM mua nhng quyn cng ln lt cho hng ti cc siu th, trung tm

    thng mi ti TP.HCM

    Nhiu tp on ln ca th gii b vo th trng Vit Nam tm c hi pht trin

    thng hiu. Ngi khng l trong lng thc phm th gii Mc Donalds; StarbucksCafe, ca hng tin li Seven-Eleven; Wallmart... d nh s t chn vo th trng Vit

    Nam. ng Han Guang Chou, Ph Tng gim c Hans Singapore Pte. Ltd, mt thng

    hiu ni ting v bnh ngt, c ph, n nhanh ti Singapore cho bit, Hans tiu

    chun ha tt c cc cng on, sn sng xut ngoi sang Vit Nam. Nhng i tc mua

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    thng hiu ca Hans s c h tr v tip th, qung co, nht l trong giai on thit

    lp ban u.

    Nhiu chuyn gia kinh t nh gi rng cc thng hiu ln vo Vit Nam nhanh nht

    bng con ng nhng quyn. iu ang tr thnh hin thc...Louis Vuitton, Gucci,hai nhn hiu thi trang lng danh th gii ny l mt v d: Louis Vuitton - mt thng

    hiu c "tui i" 150 nm - xut hin H Ni hn 10 nm nay. Hng thi trang vn

    rt t ho l mi sn phm ca mnh u c sn xut hon ton trn lnh th nc Php

    ny chn ngay ta nh mi nm khc quanh p nht thnh ph. Gucci - mt thng

    hiu thi trang sang trng bc nht ca - cng gp mt bng ca hng sang trng

    250m2 bn cnh Milano ngay trong khch sn 5 sao Sheraton Saigon.

    nhng lnh vc khc, nhiu thng hiu ni ting cng bt u bc vo th trng c

    sc mua thuc hng "top ten" th gii ny. C th k n nhng tn tui mi nh: Coffee

    Bean & Tea Leaf, Bread Talk hay Pizza Hut...

    Mt bc tranh rt nhn nhp ca nn kinh t Vit Nam thi hi nhp kinh t quc t l nh

    th. iu ny l mt trin vng rt tt i vi nn kinh t Vit Nam v c bit c ngha

    rt ln i vi ngi tiu dng: ngi tiu dng s c nhiu la chn hn, quyn lc ngy

    cng tng v i hi ca h cng cng ln; bn cnh , n cn l mt thch thc i vi

    doanh nghip Vit Nam, vic ny thc y cc doanh nghip trong nc phi suy ngh v

    hnh ng p li xu hng ny mt cch sng to v em li cho ngi tiu dng cng

    nhiu gi tr gia tng nu doanh nghip khng mun cht ngay trn sn nh.

    Trung tm Giao dch v tm kim cc c hi nhng quyn (Vietnamfranmart.com) cng

    cho bit, trong 3 thng u nm 2011, trung tm tip nhn yu cu h tr tm i tc

    nhng quyn trong nc ca hn 30 thng hiu nc ngoi, nhiu nht lnh vc

    n, m phm, qun o nh Math Monkey, Nelson's, Chocolate Graphics, Burger King,Foot Solutions, Tousles Jours, Villa&hut, MamaFu"s, Pizza Hut, Andersen's Ice Cream,

    Glamour Becrets... Cng trong 3 thng u nm 2011, mi thng trung tm tip nhn hn

    200 yu cu h tr thng tin cc thng hiu nhng quyn ca cc c nhn v DN trong

    nc mun mua nhng quyn. Theo ng Trn Tnh Minh Trit, Gim c iu hnh

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    Vietnamfranmart.com, 3 thng u nm c 15 thng hiu nc ngoi thuc lnh vc

    n, trng mu gio... ng k hot ng ti Vit Nam v gi nhng quyn cng

    gim xung cn t 3.000-5.000 USD, thch hp vi tim lc ti chnh ca DN va v nh

    trong nc.- Thu nhp bnh qun u ngi ca Vit Nam ang tng ln

    Biu : GDP bnh qun u ngi giai on 2000 2010

    Ngun:IMF Country Report No 06/52, February 2006

    Biu : Tng trng GDP theo qu

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    Ngun: Tng cc Thng k

    - Th tc php l hon thin v c nhiu u i

    V d bn nhng quyn nc ngoi phi hot ng kinh doanh h thng nhng quyn tnht mt nm bt k quc gia no trc khi thc hin vic nhng quyn thng mi ti

    Vit Nam. V bn nhn quyn thng mi th cp ch c th cp li quyn thng mi

    mt khi hot ng kinh doanh h thng c nhng quyn ti Vit Nam t nht mt

    nm. Quy nh ny tng t nh quy nh v nhng quyn thng mi ca Trung Quc,

    nhng quy nh ca Trung Quc nghim ngt hn ch bn nhng quyn nc ngoi

    phi kinh doanh ti thiu hai h thng nhng quyn ti Trung Quc t mt nm tr ln v

    khng b l trc khi thc hin nhng quyn.

    Cc thng tin quan trng khc lin quan n nhng quyn nh tnh trng ti chnh v

    phm vi hot ng ca mng li h thng kinh doanh nhng quyn c th c tit l

    mt cch t nguyn trong khi cc thng tin l bt buc tit l theo B Lut Nhng

    Quyn Thng Mi c....khng m bo cho cc doanh nghip mua nhng quyn ca

    Vit Nam.

    1.4 nh hng ca h thng Franchise ca cc cng ty nc ngoi ln cng cuc

    kinh doanh ca cc doanh nghip trong nc:

    Nhng quyn pht trin cng va l c hi va l thch thc cho cc doanh nghip Vit

    Nam. H thng Franchise ca cc cng ty nc ngoi c s ln p r rt. Bng chng d

    nhn thy: Tim ph Minh Chu, mt a ch kh quen thuc i vi nhiu thc khch

    nghin mn "quc hn quc ty" ny trn ng L Vn S, Q.3, TP.HCM bng bin mt,

    thay vo l tim thc n nhanh KFC vi hnh nh ng gi "Ty" mc trng i m

    pht mi cho thc khch. Miss Si Gn, qun c ph "rut" ca gii tr nm ngay bng

    binh h Con Ra, mt ngy p tri cng phi dn i ch khc nhng ch li cho

    Lotteria, mt thng hiu thc n nhanh n t Hn Quc.

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    Nhiu cng ty nc ngoi cn ang ro rit sn tm cc mt bng p thng qua vic

    thnh lp hn mt i chuyn i tm mt bng, thu cc cng ty a c. M rng h thng

    vi tc tn la hin nay chnh l h thng thc n nhanh KFC v Lotteria khu vc

    ni thnh TP.HCM. nhng ng ba, ng t, gc ph p n cc trung tm thng mi,siu th - nhng v tr c a ca trung tm thnh ph u thy bng dng hai thng hiu

    ny...

    Vi quy m nh, manh mn, hot ng ri rc, qun l thiu chuyn nghip, cc doanh

    nghip bn l Vit Nam ang i mt vi p lc cnh tranh t pha cc nh bn l nc

    ngoi. Nh nc no cng mun u i cho cc doanh nghip ni a ca mnh pht trin,

    nhng khi gia nhp WTO, cc chnh sch ca Nh nc v u i, h tr ring cho cc

    doanh nghip trong nc ht, cc doanh nghip phi t bi bng chnh sc ca mnh

    v vy kh nng nhiu doanh nghip phn phi ni a ri vo tnh trng ph sn, nhiu h

    bun bn nh l c kh nng mt ni cm l rt cao.

    trnh nguy c b o thi trong th trng rt nhiu p lc ny, mt trong nhng cch

    c th la chn l doanh nghip Vit Nam cn phi xy dng v trin khai k hoch u

    t, pht trin nhanh h thng phn phi hin i theo phng thc nhng quyn thng

    mi cng nh nhn rng, nhanh thng hiu ca mnh gi th phn ni a trc cuc

    cnh tranh sp ti. Mt in hnh nhng quyn thng hiu Vit thnh cng Ph 24 chnh

    l ng lc tin vo s thnh cng v cng l tm gng cho cc doanh nghip Vit.

    2. Vn good corporate citizen ti Vit Nam

    2.1 Mt s v b bi ca cc doanh nghip ti Vit Nam

    Trong nhiu nm qua, khi nim cng dn doanh nghip cn kh xa l ti Vit Nam, v thtrong nhng nm gn y nhiu v b bi i ngc li vi vn ny b pht hin:

    V nc tng c 3-MCPD gy hi hng lot doanh nghip nc tng nh

    CS Trng Thnh, CS ng Phng, X nghip Nam Dng, DNTN Hng

    Nam Phng, CS Li K, CS Lam Thun, CS Thi i Li, CS Song M, CS

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    Thi Chn Chnh, Cng ty Nosafood. Trong , nc tng ca mt s CS c

    hm lng 3-MCPD vt mc cho php n hng ngn ln nh: Cng ty

    Nosafood vt hn 4.202 ln, Nam Dng vt hn 2.300 ln, ng Phng

    hn 456 ln...vo nm 2005 Vedan thi mt lng cht thi cng nghip ln c tnh 5000m3/ngy ra sng

    Th Vi (pht hin vo nm 2008)

    Sng ngy 25 thng 7 nm 2007, khu ch xut Linh Trung I (qun Th c, thnh

    ph H Ch Minh), mt cuc biu tnh ca 1300 cng nhn din ra ti cng ty

    Danu Vina (cng ty 100% vn Hn Quc) v chnh sch lng bng bt hp l

    ca cng ty ny. T thng 7 nm 2007, cng ty tng lng thm 50.000 ng

    (khong 3 USD) cho cng nhn lm t 1 n 5 nm v 70000 ng (gn 4USD)

    cho cng nhn lm t 5 n 7 nm. Tuy nhin, vic tng lng ch p dng cho

    nhng cng nhn k hp ng t thng 7 tr v trc ca cc nm, cn nhng

    ngi k hp ng t thng 8 tr i th khng gii quyt. Ngoi ra, cng ty tr

    tin chuyn cn mc 25.000 ng/thng l qu thp, ba n gia ca tr gi

    4.000 ng khng bo m cht lng; cng ty khng c nh xe, khng c

    ch giy dp dn n xe h, mt dp; phng v sinh thiu nc... nh hngn sc khe v s an ton ca ngi lao ng.

    V vic nghim trng u tin l vic Joint stock Bien Hoa Confectionery Company

    (Bibica) gian di trong vic khai bo kt qu kinh doanh nm 2002 v 6 thng

    u nm 2003. Bibica l mt trong 21 cng ty ng k ln sn u tin Vit

    Nam v l cng ty nim yt u tin trong ngnh bnh ko. V vy, cc nh u

    t trng i rt nhiu vo li nhun ca cng ty sau khi nim yt. nng cao

    nng lc cnh tranh trn th trng, thi gian ny cng ty ng lot trin khai

    cc d n u t mi nhm m rng sn xut kinh doanh, u t pht trin cc

    sn phm mi (bnh trung thu, Layer Cake, chocolate), xy dng Nh my Bnh

    ko Bin Ha 2 nn s n ngn hng gia tng. Thm vo , gi nguyn liu

    u vo tng nhanh, tnh hnh nhn s trong b phn Ti chinh - K ton c

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    nhiu bin ng lm gia tng thm cc kh khn cho cng ty. Trc tnh hnh

    , cng ty cn thu ht thm cc nh u t gia tng vn nn a ra mt

    bo co ti chnh khng chnh xc. Khi v vic v l, cc c ng c bit

    nm 2002, Cng ty l 10,086 t ng (tng ng 7.500.000 USD), gngp i con s l 5,4 t ng m cng ty tng cng b. Hu qu l gi c phiu

    Bibica st th thm, gy thit hi ln cho cc c ng. Cng thi im ,

    Bibica phi i mt vi hnh pht v vi phm lut qun l chng khon ca y

    ban chng khon nh nc (SCCI) v ri vo tnh trng gn nh ph sn.

    Ngoi nhng v vic trn, Vit Nam cn tn ti nhiu tnh trng khc nh lao ng n c

    con nh khng c cc cng ty nhn lm vic, coa nhng c s sn xut kinh doanh s

    dng lao ng lm 16 ting mt ngy, cc doanh nghip FDI Vit Nam khng tng lng

    cho nhn vin v nu c tng cng thp hn quy nh.

    2.2. Nhng thch thc khi thc hin good corporate citizen Vit Nam

    Mc d thy r li ch cng nh nhng yu cu phi thc hin good corporate citizen ,

    nhng i vi Vit Nam, vn ny va l c hi, va l thch thc v thm ch l ro

    cn.

    Thch thc th nht:l quy m doanh nghip:Trn 95% DN Vit Nam l doanh

    nghip va v nh. Nn kh nng thc hin khc nhau mi loi doanh nghip;

    Thch thc th hai:lThiu thng tin, vai tr nh hng dn dt good corporate

    citizen cha r rng nn vn nhn thc v hiu bit, tip cn v p dng

    cha y ;y l nguyn nhn dn n vic cn nhiu cch hiu, cch lm

    khc nhau gy lng ph thm ch lm sai lch i ngha ca good corporate

    citizen nh c Doanh nghip ng gp 1 t ng cho t thin nhng li gy

    nhim ph hoi mi trng nhiu t ng hoc thng xuyn xm phm quyn

    v li ch hp php ca ngi lao ng v cng ng;

    Thch thc th ba:ni dung ca b quy tc ng x l c bn ph hp vi lut php

    quc gia tuy nhin trong qu trnh thc hin gp mt s vn bt cp gia ni

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    dung ca cc b quy tc ng x v cc quy nh ca lut php quc gia; H

    thng vn bn lut php bc l mt s im cn sa i nh cn chng cho,

    cha bm st thc tin ng thi hiu qu thc thi lut php cha cao. thc

    hin c B lut cn phi ban hnh hng trm vn bn hng dn nn cn xuthin s cha ng b gia cc quy nh B lut v cc vn bn hng dn c v

    ni dung v thi gian thc hin gy lng tng cho vic t chc thc hin. Mt s

    vn bn c hng dn chm nn thiu ng b; mt s ni dung ca vn bn

    hng dn cn chng cho, mu thun vi quy nh ca B lut, gy kh khn

    trong qu trnh thc hin.Cc quy nh v ch ti x pht vi phm v php lut

    lao ng cn mc thp, cha lm cho cc i tng tun th trit . in

    hnh nh vic tham gia bo him x hi Tnh trng n ng bo him x hi cndin ra nhiu vi mc n ng cao, ko di. Ti thnh ph H Ch Minh, c 53

    doanh nghip n ng bo him x hi ko di vi mc 45 t ng, 776 doanh

    nghip n bo him x hi trn 12 thng vi mc 67,084 t ng. Ch ti x

    pht vi phm v BHXH thp, dn n vic chp hnh php lut BHXH khng

    nghim.

    Thch thc th t:l thc cng ng v thc bo v quyn li ca ngi dn

    cn hn ch v th mt s doanh nghip vi phm nghim trng thiu s gim st,

    ln ting ca ngi dn ko di nhiu nm nh Vedan, li nhun ca ngi

    nng dn thp trong chui gi tr, xm phm quyn li ngi tiu dng

    Thch thc th nm:l Vn i thoi x hi, tnh minh bch cng khai, trch

    nhim gii trnh cn thp: cc doanh nghip c xu hng i ph bng cc h

    thng bo co, s sch kp trong khi c ch kim tra gim st vic tun th

    good corporate citizen rt cht ch v yu cu minh bch cng khai cao. ythc s l thch thc ln i vi doanh nghip nht l cc doanh nghip va v

    nh v trch nhim gii trnh cng nh nng lc t kim tra gim st hot ng

    cho tnh sn sng cng khai trong khi thc hin good corporate citizen .

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    Thch thc th su:vai tr ca Hip hi ngnh ngh, t chc cng on, gii

    truyn thng, ngi lao ng cn hn ch trong vic thc hin good corporate

    citizen .

    Nhng nguyn nhn c lit k ra trn y c th quy li thnh ba nguyn nhn chnh, l nguyn nhn v nhn thc,nguyn nhn kinh t v nguyn nhn php l. Do , nng

    cao trch nhim ca doanh nghip, cn bm st nhng nguyn nhn ni trn ra nhng

    gii php ph hp.

    2.3 Nhng gii php xy dng good corporate citizen

    Th nht, cn tuyn truyn, gio dc cho tt c cc doanh nghip, trc ht l

    cc ch doanh nghip v trch nhim x hi ca doanh nghip, phi lm cho hhiu rng trch nhim x hi ca doanh nghip khng phi ch b gn trong

    cng tc t thin. Cng tc tuyn truyn, gio dc rt quan trng, bi tt c

    nhng hnh vi ca con ngi u thng qua thc ca con ngi, u do thc

    ca h iu khin. Do , vn t ra l, phi lm sao cho vic thc hin trch

    nhim x hi ca doanh nghip tr thnh ng c bn trong ca cc ch doanh

    nghip. Vic thc hin trch nhim x hi trc ht cn c xem l mt hnh

    vi o c v c iu khin bng ng c o c. y chnh l gii phpbn trong o c.

    Th hai, cn xy dng mt hnh lang php l bt buc cc doanh nghip phi thc

    thi trch nhim x hi mt cch y v nghim tc. iu ny lin quan n trch nhim

    ca nh nc trong vic to mi trng v khung php l cho doanh nghip hot ng.

    Khung php l chnh l bin php c hiu lc nht i vi vic thc hin trch nhim x

    hi ca doanh nghip; ng thi, l gii php h tr c lc cho gii php v o c, lm

    cho cc ng c o c thng xuyn c cng c v ngy cng c hiu lc trn thc

    t. Ci kh khn cho Vit Nam v cc nc ang pht trin ni chung l trong bi cnh cn

    phi thu ht u t nc ngoi, nu t nng cc mc tiu v mi trng v x hi th cc

    doanh nghip kh c th thu ht u t nc ngoi. Nhng, nu khng t mnh vn

    trch nhim x hi ca doanh nghip th nhng hu qu v mi trng v x hi s khng

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    th b p c bng cc kt qu ca s tng trng kinh t. Mc tiu pht trin bn vng,

    do vy, cng khng th thc hin c.

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    Phn B : MI TNG QUAN GIA MNC V

    QUC GIA CH NH

    I. Bi cnh :

    1. Thu sut thu thu nhp doanh nghip ca M :

    Trong o lut Ci cch thu nm 1986 (TRA'86) Quc hi Hoa K h thp thu sut

    thu thu nhp doanh nghip cao nht t 46% cn 34%, mc gim ln nht k t khi thu

    c ban hnh vo nm 1909. S thay i ny, cng vi mt ng thi trc Vng

    quc Anh, bt u mt ln sng trn ton th gii gim thu thu nhp doanh nghip. Mt

    trong nhng iu tr tru ca chnh sch thu trong nhim k 5 nm ca tng thng Bush

    l chnh sch thu cho thu sut thu thu nhp doanh nghip khng thay i. Trong

    khi , mt ln sng gim thu thu nhp doanh nghip khc qut qua khp th gii v

    vn ang tip tc. M khng phi l nc dn u trong khong thi gian ny. Trong thc

    t, M ang tt li pha sau v by gi c thu sut thu thu nhp doanh nghip rng cao

    ng k so vi cc nc OECD4.

    Xem xt li cc chnh sch thu doanh nghip cc nc OECD c mt ch c m

    rng tt trong cc ti liu kinh t: mt quc gia s khng thu ht kinh doanh mi v m

    rng v to thm vic lm nu thu thu nhp doanh nghip ca n l cao hn ng k so

    vi cc quc gia cnh tranh.V vy, nh ci cch thu c bn giai on 2000-2005 ca

    M, mt trong nhng mc tiu chnh l nn c thu sut thu thu nhp doanh nghip thp

    4T chc Hp tc v Pht trin Kinh t (Organization for Economic Co-operation and Development) l

    mt din n dnh cho chnh ph ca cc nn kinh t th trng pht trin nht th gii cng nhau bn bc

    gii quyt cc vn kinh t ca bn thn h v ca th gii. Hin OECD c 30 thnh vin, hu ht trong

    s l cc quc gia c thu nhp cao. Cc thnh vin : Anh, o, Ba Lan, B, B o Nha, Canada, Chile,

    an Mch, c, H Lan, Hn Quc, Hoa K, Hungary, Hy Lp, Iceland, Ireland, Israel, Luxembourg,

    Mexico, Na Uy, New Zealand, Nht Bn, Php, Phn Lan, Cng ha Sc, Slovakia, Slovenia, Ty Ban

    Nha, Th Nh K, Thy in, Thy S, c v .

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    hn. Hi ng c vn ca Tng thng v ci cch thu thc hin iu trong bo co

    mi ca n, nhng vi s ct gim li sut qu khim tn. Bng ngh mt thu sut cao

    nht 31,5% trong k hoch v 30% trong mt k hoch thay th. C hai k hoch ny s

    ci thin th hng ca M trn ton th gii, nhng M vn s c nh thu thu nhpdoanh nghip vi tc cao hn trung bnh ca OECD. Cc nh lp php nn xem xt

    gim thu sut lin bang n 25%, khi kt hp vi cc loi thu thu nhp doanh nghip

    bang, hu nh s mang li thu sut ca M ti mc trung bnh ca OECD l 29,2%. Sau

    khi ct gim 12% ln mc thu sut thu doanh nghip ca mnh vo nm 1986, thu sut

    ca M di mc trung bnh th gii cho n nm 1994. l nm u tin ca vic tng

    thu m Tng thng Clinton k thnh lut mt nm sau khi cuc bu c ca mnh, o

    lut Omnibus Budget Reconciliation nm 1993, thm t l thnh thu sut cao nht l 35%.K t , t l theo lut nh lin bang M cao nht vn mc 35%