Accounting Diagram of Main Transactions of Account 8211

- Current corporate income tax is the amount of corporate income tax payable calculated on taxable income in the year and the current corporate income tax rate.

- Deferred corporate income tax is the amount of corporate income tax payable in the future arising from:

Record deferred income tax payable during the year;

Reversal of deferred tax assets recognized from prior years.

Current corporate income tax expense accounting principles

- Every quarter, the Accountant bases on the corporate income tax declaration to record the provisional corporate income tax payable in the current corporate income tax expense. At the end of the fiscal year, based on the tax finalization declaration, if the provisional corporate income tax payable in the year is less than the amount payable for that year, the Accountant records the additional corporate income tax payable in the current corporate income tax expense. In case the provisional corporate income tax payable in the year is greater than the amount payable for that year, the Accountant must reduce the current corporate income tax expense by the difference between the provisional corporate income tax payable in the year and the amount payable.

- In case of discovering immaterial errors related to the corporate income tax payable of previous years, the enterprise is allowed to increase (or decrease) the corporate income tax payable of previous years in the current corporate income tax expense of the year in which the error is discovered.

- For material errors, KT makes retroactive adjustments according to the provisions of the Accounting Standard - "Changes in accounting policies, accounting estimates and errors".

- When preparing financial statements, accountants must transfer current corporate income tax expenses incurred to account 911 - "Determination of business results" to determine after-tax profit in the accounting period.

2.2.5.2 Documents used

- Declaration 01A - Provisional corporate income tax.

- Form 01B-Provisional TNDN declaration

- Form 03-TNDN corporate income tax finalization

- Appendix 03-1A – TNDN results of production and business activities.

2.2.5.3 User account

Account 821 "Corporate income tax expense" has 2 sub-accounts:

- Account 8211: “Current corporate income tax expense”

- Account 8212: “Deferred corporate income tax expense”

Debtor:Current income tax expense, transferred to account 911.

The party with:The difference between the actual income tax payable during the year and the provisional income tax payable.

Account 821 - "Corporate income tax expense" has no ending balance

When paying taxes

Provisional corporate income tax payable according to

Quarterly plan for corporate income tax to the state budget

911

Corporate income tax return

The final corporate income tax payable amount

year > quarterly provisional payment during the year

Difference between quarterly provisional corporate income tax payments

111, 112 3334 821

in the year >actual corporate income tax payable and corporate income tax exempted

Diagram 2.9: Accounting diagram of main transactions of account 8211

2.3 Accounting determines business results

2.3.1 Concept and content of determining business results

(Excerpt from Article 96- TK 911_Determination of business results, Circular 200/2014/TT-BTC)

 Concept: Determining business results is the calculation and comparison of total net income from operations with total production and business expenses and other expenses in the period. If total net income is greater than total expenses in the period, the enterprise has a profit, otherwise it is a loss.

Content:

Account 911 “Determination of business results” This account is used to determine and reflect the business results and other activities of an enterprise in an annual accounting period. The business results of an enterprise are the difference between net revenue and the cost of goods sold (including products, goods, investment real estate and services, production costs of construction products, costs related to investment real estate business activities, such as: depreciation costs, repair and upgrade costs, operating lease costs, liquidation costs, transfer costs of investment real estate), sales costs and enterprise management costs.

- Financial performance is the difference between financial income and financial expenses.

- Other operating results are the difference between other income and other expenses and corporate income tax expense.

- This account must fully and accurately reflect the business results of the accounting period. Business results must be accounted for in detail for each type of activity (production, processing, trade, service, financial activities...). In each type of business activity, it may be necessary to account for each type of product, each industry, each type of service.

- Revenue and income transferred to this account are net revenue and net income.

2.3.2 User account

Account 911 "Determining business results ": reflects the results of business activities and other activities of the enterprise in an annual accounting period.

Debtor:

- Capital value of products, goods, investment real estate and services consumed during the period.

- CPBH, CPQLDN is calculated for products, goods and services consumed.

- Financial operating expenses and corporate income tax expenses, other expenses.

- Interest transfer.

The party with:

- Net revenue from products, goods and services sold during the period.

- Financial income, other income and corporate income tax expense deduction.

- Carry forward loss.

Account 911 has no ending balance.

End of period accounting for teaching and learning expenses

End of period Sales revenue and revenue

financial activities

811

End of period other expenses

641, 642

711

End of period sales and management expenses

End of period other revenue

635

End of period financial expenses

821

End of period corporate income tax expense

421

End of period net loss during the period

End of period interest during the period

632 911 511,515

Diagram 2.10: Accounting diagram of main transactions of account 911

CHAPTER 3: INTRODUCTION TO TAN VIET MY TRADING AND SERVICES COMPANY LIMITED

3.1 History of formation and development of Tan Viet My Company

Date of establishment: July 4, 1997.

International trading name: TAN VIET MY HIGHT TRADING & SEVICER CO, LTD.

The form of ownership of a Limited Liability Company is a unit with full legal status, independent accounting, its own seal and ensures business in the registered industry, with a bank account.

Address: 33T2 Duong Ba An 08, City, Ho Chi Minh City. Business license number: 052615

Tax code: 0301444104

Phone: 08.39816537-08.38512013

Email: dungtvm@tanvietmy.net ; Website: www.tavimex.com Charter capital: 7,000,000,000 VND).

To achieve the results as today, the company has gradually gone through difficult periods due to fierce market competition, with the continuous efforts of all officers and employees in the company. Knowing how to take advantage of opportunities, the right solutions and directions, this step-by-step innovation makes the company grow stronger and stronger.

The Company's development status is shown in the following table:

Target

2014	2015	Compare
		+/-	%
Equity	8,855,828,549	9,049,260,617	193,432,068	2.18
Liabilities	13,230,419,006	11,439,746,670	(1,790,672,336)	13.54
TSNH	20,224,650,024	18,716,443,443	(1,508,206,581)	7.46
TSDH	1,861,597,531	1,772,562,844	(89,034,687)	4.72
Total revenue	26,229,208,698	33,675,907,814	7,446,699,116	28.39
Total CP	26,152,665,875	33,482,475,747	7,329,809,890	28.03
Profit after tax	76,542,841	193,432,067	116,889,226	152.71

Maybe you are interested!

• Sequence Diagram of Recording Revenue, Expenses and Determining Business Results in the General Journal Accounting Form
• Mobile Phone Usage in Hanoi Inner City Area zt2i3t4l5ee zt2a3gsconsumer,consumption,consumer behavior,marketing,mobile marketing zt2a3ge zc2o3n4t5e6n7ts - Test the relationship between demographic variables and consumer behavior for Mobile Marketing activities The analysis method used is the Chi-square test (χ2), with statistical hypotheses H0 and H1 and significance level α = 0.05. In case the P index (p-value) or Sig. index in SPSS has a value less than or equal to the significance level α, the hypothesis H0 is rejected and vice versa. With this testing procedure, the study can evaluate the difference in behavioral trends between demographic groups. CHAPTER 4 RESEARCH RESULTS During two months, 1,100 survey questionnaires were distributed to mobile phone users in the inner city of Hanoi using various methods such as direct interviews, sending via email or using questionnaires designed on the Internet. At the end of the survey, after checking and eliminating erroneous questionnaires, the study collected 858 complete questionnaires, equivalent to a rate of about 78%. In addition, the research subjects of the thesis are only people who are using mobile phones, so people who do not use mobile phones are not within the scope of the thesis, therefore, the questionnaires with the option of not using mobile phones were excluded from the scope of analysis. The number of suitable survey questionnaires included in the statistical analysis was 835. 4.1 Demographic characteristics of the sample The structure of the survey sample is divided and statistically analyzed according to criteria such as gender, age, occupation, education level and personal income. (Detailed statistical table in Appendix 6) - Gender structure: Of the 835 completed questionnaires, 49.8% of respondents were male, equivalent to 416 people, and 50.2% were female, equivalent to 419 people. The survey results of the study are completely consistent with the gender ratio in the population structure of Vietnam in general and Hanoi in particular (Male/Female: 49/51). - Age structure: 36.6% of respondents are <23 years old, equivalent to 306 people. People from 23-34 years old accounting for the highest proportion: 44.8% equivalent to 374 people, people aged 35-45 and >45 are 70 and 85 people equivalent to 8.4% and 10.2% respectively. Looking at the results of this survey, we can see that the young people - youth account for a large proportion of the total number of people participating in the survey. Meanwhile, the middle-aged people including two age groups of 35 - 45 and >45 have a low rate of participation in the survey. This is completely consistent with the reality when Mobile Marketing is identified as a Marketing service aimed at young people (people under 35 years old). - Structure by educational level: among 835 valid responses, 541 respondents had university degrees, accounting for the highest proportion of ~ 75%, 102 had secondary school degrees, ~ 13.1%, and 93 had post-graduate degrees, ~ 11.9%. - Occupational structure: office workers and civil servants are the group with the highest rate of participation with 39.4%, followed by students with 36.6%. Self-employed people account for 12%, retired housewives are 7.8% and other occupational groups account for 4.2%. The survey results show that the student group has the same rate as the group aged <23 at 36.6%. This shows the accuracy of the survey data. In addition, the survey results distributed by occupational criteria have a rate almost similar to the sample division rate in chapter 3. Therefore, it can be concluded that the survey data is suitable for use in analysis activities. - Income structure: the group with income from 3 to 5 million has the highest rate with 39% of the total number of respondents. This is consistent with the income structure of Hanoi people and corresponds to the average income of the group of civil servants and office workers. Those People with no income account for 23%, income under 3 million VND accounts for 13% and income over 5 million VND accounts for 25%. 4.2 Mobile phone usage in Hanoi inner city area According to the survey results, most respondents said they had used the phone for more than 1 year, specifically: 68.4% used mobile phones from 4 to 10 years, 23.2% used from 1 to 3 years, 7.8% used for more than 10 years. Those who used mobile phones for less than 1 year accounted for only a very small proportion of ~ 0.6%. (Table 4.1) Table 4.1: Time spent using mobile phones Frequency Ratio (%) Valid Percentage Cumulative Percentage Alid <1 year 5 .6 .6 .6 1-3 years 194 23.2 23.2 23.8 4-10 years 571 68.4 68.4 92.2 >10 years 65 7.8 7.8 100.0 Total 835 100.0 100.0 The survey indexes on the time of using mobile phones of consumers in the inner city of Hanoi are very impressive for a developing country like Vietnam and also prove that Vietnamese consumers have a lot of experience using this high-tech device. Moreover, with the majority of consumers surveyed having a relatively long time of use (4-10 years), it partly proves that mobile phones have become an important and essential item in people's daily lives. When asked about the mobile phone network they are using, 31% of respondents said they are using the network of Vietel company, 29% use the network of of Mobifone company, 27% use Vinaphone company's network and 13% use networks of other providers such as E-VN telecom, S-fone, Beeline, Vietnammobile. (Figure 4.1). Figure 4.1: Mobile phone network in use Compared with the announced market share of mobile telecommunications service providers in Vietnam (Vietel: 36%, Mobifone: 29%, Vinaphone: 28%, the remaining networks: 7%), we see that the survey results do not have many differences. However, the statistics show that there is a difference in the market share of other networks because the Hanoi market is one of the two main markets of small networks, so their market share in this area will certainly be higher than that of the whole country. According to a report by NielsenMobile (2009) [8], the number of prepaid mobile phone subscribers in Hanoi accounts for 95% of the total number of subscribers, however, the results of this survey show that the percentage of prepaid subscribers has decreased by more than 20%, only at 70.8%. On the contrary, the number of postpaid subscribers tends to increase from 5% in 2009 to 19.2%. Those who are simultaneously using both types of subscriptions account for 10%. (Table 4.2). Table 4.2: Types of mobile phone subscribers Frequency Ratio (%) Valid Percentage Cumulative Percentage Valid Prepay 591 70.8 70.8 70.8 Pay later 160 19.2 19.2 89.9 Both of the above 84 10.1 10.1 100.0 Total 835 100.0 100.0 The above figures show the change in the psychology and consumption habits of Vietnamese consumers towards mobile telecommunications services, when the use of prepaid subscriptions and junk SIMs is replaced by the use of two types of subscriptions for different purposes and needs or switching to postpaid subscriptions to enjoy better customer care services. In addition, the majority of respondents have an average spending level for mobile phone services from 100 to 300 thousand VND (406 ~ 48.6% of total respondents). The high spending level (> 500 thousand VND) is the spending level with the lowest number of people with only 8.4%, on the contrary, the low spending level (under 100 thousand VND) accounts for the second highest proportion among the groups of respondents with 25.4%. People with low spending levels mainly fall into the group of students and retirees/housewives - those who have little need to use or mainly use promotional SIM cards. (Table 4.3). Table 4.3: Spending on mobile phone charges Frequency Ratio (%) Valid Percentage Cumulative Percentage Valid <100,000 212 25.4 25.4 25.4 100-300,000 406 48.6 48.6 74.0 300,000-500,000 147 17.6 17.6 91.6 >500,000 70 8.4 8.4 100.0 Total 835 100.0 100.0 The statistics in Table 4.3 are similar to the percentages in the NielsenMobile survey results (2009) with 73% of mobile phone users having medium spending levels and only 13% having high spending levels. The survey results also showed that up to 31% ~ nearly one-third of respondents said they sent more than 10 SMS messages/day, meaning that on average they sent 1 SMS message for every working hour. Those with an average SMS message volume (from 3 to 10 messages/day) accounted for 51.1% and those with a low SMS message volume (less than 3 messages/day) accounted for 17%. (Table 4.4) Table 4.4: Number of SMS messages sent per day Frequency Ratio (%) Valid Percentage Cumulative Percentage Valid <3 news 142 17.0 17.0 17.0 3-10 news 427 51.1 51.1 68.1 >10 news 266 31.9 31.9 100.0 Total 835 100.0 100.0 Similar to sending messages, those with an average message receiving rate (from 3-10 messages/day) accounted for the highest percentage of ~ 55%, followed by those with a high number of messages (over 10 messages/day) ~ 24% and those with a low number of messages received daily (under 3 messages/day) remained at the bottom with 21%. (Table 4.5) Table 4.5: Number of SMS messages received per day Frequency Ratio (%) Valid Percentage Cumulative Percentage Valid <3 news 175 21.0 21.0 21.0 3-10 news 436 55.0 55.0 76.0 >10 news 197 24.0 24.0 100.0 Total 835 100.0 100.0 When comparing the data of the two result tables 4.4 and 4.5, we can see the reasonableness between the ratio of the number of messages sent and the number of messages received daily by the interview participants. 4.3 Current status of SMS advertising and Mobile Marketing According to the interview results, in the 3 months from the time of the survey and before, 94% of respondents, equivalent to 785 people, said they received advertising messages, while only a very small percentage of 6% (only 50 people) did not receive advertising messages (Table 4.6). Table 4.6: Percentage of people receiving advertising messages in the last 3 months Frequency Ratio (%) Valid Percentage Cumulative Percentage Valid Have 785 94.0 94.0 94.0 Are not 50 6.0 6.0 100.0 Total 835 100.0 100.0 The results of Table 4.6 show that consumers in the inner city of Hanoi are very familiar with advertising messages. This result is also the basis for assessing the knowledge, experience and understanding of the respondents in the interview. This is also one of the important factors determining the accuracy of the survey results. In addition, most respondents said they had received promotional messages, but only 24% of them had ever taken the action of registering to receive promotional messages, while 76% of the remaining respondents did not register to receive promotional messages but still received promotional messages every day. This is the first sign indicating the weaknesses and shortcomings of lax management of this activity in Vietnam. (Table 4.7) div.maincontent .s1 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s2 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .s3 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .p { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; } div.maincontent p { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; margin:0pt; } div.maincontent .s4 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9.5pt; vertical-align: 6pt; } div.maincontent .s5 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .s6 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .s7 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s8 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .s9 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s10 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 12pt; } div.maincontent .s11 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; font-size: 14pt; } div.maincontent .s12 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s13 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s14 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 13pt; } div.maincontent .s15 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 9.5pt; vertical-align: 6pt; } div.maincontent .s16 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 5.5pt; vertical-align: 3pt; } div.maincontent .s17 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 8.5pt; } div.maincontent .s18 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: bold; font-size: 14pt; } div.maincontent .s19 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; font-size: 14pt; } div.maincontent .s20 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 13pt; } div.maincontent .s21 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s22 { color: black; font-family:"Courier New", monospace; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s23 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 13pt; } div.maincontent .s24 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 13pt; } div.maincontent .s25 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .s26 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s27 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 1.5pt; } div.maincontent .s28 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 11pt; } div.maincontent .s29 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 13pt; } div.maincontent .s30 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: bold; text-decoration: none; font-size: 13pt; } div.maincontent .s31 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 13pt; } div.maincontent .s32 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; } div.maincontent .s33 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 11pt; } div.maincontent .s35 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 10.5pt; } div.maincontent .s36 { color: #F00; font-family:Arial, sans-serif; font-style: italic; font-weight: bold; text-decoration: none; font-size: 10.5pt; } div.maincontent .s37 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 10.5pt; } div.maincontent .s38 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 8.5pt; vertical-align: 5pt; } div.maincontent .s39 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; } div.maincontent .s40 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 7pt; vertical-align: 4pt; } div.maincontent .s41 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 10.5pt; } div.maincontent .s42 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 11pt; } div.maincontent .s43 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 7.5pt; vertical-align: 5pt; } div.maincontent .s44 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 7pt; vertical-align: 5pt; } div.maincontent .s45 { color: #F00; font-family:Arial, sans-serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 10.5pt; } div.maincontent .s46 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 7pt; vertical-align: 5pt; } div.maincontent .s47 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 11pt; } div.maincontent .s48 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s49 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 9.5pt; vertical-align: -2pt; } div.maincontent .s50 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9.5pt; } div.maincontent .s51 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 9.5pt; vertical-align: -1pt; } div.maincontent .s52 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9.5pt; vertical-align: -2pt; } div.maincontent .s53 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 13pt; } div.maincontent .s54 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9.5pt; vertical-align: -1pt; } div.maincontent .s55 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 10.5pt; } div.maincontent .s56 { color: #00F; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; font-size: 14pt; } div.maincontent .s57 { color: #00F; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 14pt; } div.maincontent .s58 { color: #00F; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; font-size: 14pt; } div.maincontent .s59 { color: #00F; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 13pt; } div.maincontent .s60 { color: #00F; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; font-size: 13pt; } div.maincontent .s61 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .s62 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .s63 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .content_head2 { color: #F00; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 14pt; } div.maincontent .s64 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: bold; text-decoration: none; font-size: 13pt; } div.maincontent .s67 { color: black; font-family:Arial, sans-serif; font-style: normal; font-weight: normal; text-decoration: none; font-size: 9.5pt; } div.maincontent .s68 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: bold; text-decoration: none; font-size: 12pt; } div.maincontent .s69 { color: black; font-family:"Times New Roman", serif; font-style: italic; font-weight: normal; text-decoration: none; font-size: 12pt; } div.maincontent .s70 { color: black; font-family:"Times New Roman", serif; font-style: normal; font-weight: normal; tex
• Completing the organization of accounting for revenue, sales costs and determining business results at Hai Phong Paint Joint Stock Company - 1
• Completing revenue accounting and determining business results at Ha Lam Coal Joint Stock Company - Vinacomin - 16
• Completing revenue and cost accounting and determining business results at Nakashima Vietnam Co., Ltd. - 14

Table 3.1 : Business performance of the Company in 2014-2015

3.2 Field of operation–

After more than 19 years of operation, Tan Viet My Company currently operates in 3 major areas: Laboratory equipment, water and environmental treatment equipment; medical equipment and construction of works and treatment systems. The company specializes in providing medical technical equipment, laboratory equipment, physical, chemical, biological equipment... for all industries, especially for research universities, factories, and industrial zones.

industry, medical, food, seafood, beverage... with goods imported from the US, France, Spain, Germany, Italy, Japan... and from companies operating in the same industry. The company also develops the design and construction of environmental wastewater treatment projects. Trading in equipment and construction of waste treatment systems are the main activities of the company.

In addition, the Company also operates in the service industry such as: Consulting on the use of equipment, installation and maintenance of systems related to the Company's business fields. But it does not account for a high proportion in the revenue structure.

–

3.3.1 Function

Tan Viet My Trading and Service Company Limited operates under the provisions of Vietnamese law and is under the management of the Association.

The company operates in accordance with the city's economic development orientation through the direction and guidance of the Company's Board of Directors.

The company operates according to the socialist economic policy, taking socio-economic efficiency as the purpose of operation, promoting creativity, expanding cooperation and assigning and specializing all members in the unit.

The company properly and harmoniously resolves the relationship between the interests of the whole society, the interests of member organizations in the company and the interests of employees.

3.3.2 Tasks

Develop and organize the implementation of the company's production and business plans in accordance with current laws and the guidance of the Department of Planning and Investment.

Implement well the labor and salary policy, implement salary forms to stimulate increased labor productivity, implement material rewards and punishments, social insurance, labor protection, labor safety and collective welfare. Always take care of the material and spiritual life of officers and employees, foster cultural and professional qualifications for employees.

Fully implement commitments in joint venture and investment cooperation contracts with domestic economic organizations.

Contribute to promoting economic development and fulfilling tax obligations to the state.

3.

The company's motto is: "Bringing the best quality". Therefore, the company must strictly apply the standards of customer service style, the company regularly

Pay attention to improving staff's professional skills and strictly enforce disciplinary action for violations in work practices.

The company takes business efficiency, trade and services as its operational goals. Contributing to the economic development of the city in particular and the country in general, creating increasingly high revenue for the company budget and improving the lives of employees.

3.4 she

P.

Business

P.

KT-TC

P.D

Judgement

Diagram

Functions of the parts:

- Director: Is the person who runs all activities of the company, is responsible for all activities of the company before the law.

- Deputy Director: Authorized by the Director in his absence, directly responsible for administrative work, legal protection, directing operations, rearranging the Company's operations and proposing plans, recommending rewards and disciplining employees.

- Sales Department : Responsible for quoting and making contracts for business activities when there is a customer need and responsible for business activities: Carrying out business activities, proposing price options, finding customers, representing the Company to sign contracts.