b. Functions and tasks of departments
Company Director: Is the person with the highest authority and responsibility, directly manages the Company's business activities, monitors and inspects the implementation of each department. The Director is responsible for outlining business goals, organizing the Company's management activities, and has the right to approve plans for training, management, recruitment, and promotion of staff and technicians for staff such as asset management and service quality.
Deputy Director of Business: Responsible for assisting the Director in operating business activities, managing and outlining business directions for the services provided by the Company. At the same time, responsible for the business performance of the departments, setting out regulations, procedures and standards for operating services, checking and urging the implementation of providing other services.
Deputy Administrative Director: Responsible for managing the human resources situation in the Company, managing and taking responsibility for the quantity and quality of human resources, total number of working days to report to superiors.
Financial accounting department: Responsible for organizing and implementing financial accounting work according to regulations issued by the Ministry of Finance, updating arising documents for checking, comparing, recording and accounting, making financial reports, analyzing the Company's business performance in the month, quarter, and fiscal year, fulfilling tax obligations, monitoring debts, managing capital and cash, continuously providing data to the director.
Administrative Department: Advises the director on tasks such as labor organization, salary, employee recruitment, implementation of policies related to employees, reward work and document processing.
Reception and travel department: Responsible for welcoming guests, receiving reservations for guests, regularly coordinating with the accommodation department to ensure timely reception of guests, responsible for resolving complaints, receiving and transferring phone calls, making invoices, managing records, and responsible for
Responsible for monitoring market conditions, receiving booking information and holding rooms for guests.
Restaurant department :
+ Table crew: Arrange dining areas for guests, guide guests to eat in designated areas.
+ Kitchen team: Timely supply of fresh food every day to ensure the right standards and taste for each customer. Fully comply with food hygiene and safety regulations. The menu must be diverse, suitable and meet customer requirements.
Accommodation Department : Responsible for daily room cleaning, managing room equipment, billing for services used by guests during their stay. Receive laundry, dry clothes for guests, responsible for registering import and export of materials and fabrics in the room.
Protection and maintenance department:
+ Security: responsible for protecting security, order and safety of property within the entire Company as well as the safety of life and personal property of guests, supervising and checking all employees when entering and leaving the Company, receiving and delivering customers' luggage to the correct and safe place when guests arrive and when guests leave the Company.
+ Maintenance: Responsible for periodic maintenance of the Company's electrical and water systems.
2.1.4. The Company's operating resources
2.1.4.1. Labor situation
Table 2.2 - Analysis of the Company's labor situation over the three years 2012-2014
Target
Year 2012 | Year 2013 | Year 2014 | Comparison 2013/2012 | Comparison 2014/2013 | |||
+/- | % | +/- | % | ||||
1. Total number of employees | 82 | 79 | 75 | -3 | -3.66 | -4 | -5.06 |
2. Classification by gender | |||||||
- Male | 42 | 40 | 39 | -2 | -4.76 | -1 | -2.50 |
- Female | 40 | 39 | 36 | -1 | -2.50 | -3 | -7.69 |
3. According to the nature of the work job | |||||||
- Indirect labor | 12 | 11 | 10 | -1 | -8.33 | -1 | -9.09 |
- Direct labor | 70 | 68 | 65 | -2 | -2.86 | -3 | -4.41 |
4. Classification by expertise | |||||||
- University | 36 | 35 | 35 | -1 | -2.78 | 0 | 0 |
- College and secondary school | 41 | 41 | 37 | 0 | 0 | -4 | -9.76 |
- General labor | 5 | 3 | 3 | -2 | -40 | 0 | 0 |
Maybe you are interested!
-
Analysis of the Company's Consumption Efficiency and Financial Situation Over the Past Period. -
![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 peoples 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 companys 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)
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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](https://tailieuthamkhao.com/uploads/2022/12/03/cac-nhan-to-anh-huong-den-hanh-vi-nguoi-tieu-dung-doi-voi-hoat-dong-13-1-120x90.jpg)
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)
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Completing the organization of accounting for revenue, sales costs and determining business results at Hai Phong Paint Joint Stock Company - 1 -
Analysis of alcohol consumption situation at Hue Food Company Limited - 13 -
Actual Situation of Salary Accounting and Salary Deductions at Quang Minh Company Limited.
(Source: Labor situation report - Administration Department)
Comment:
Labor is an indispensable resource for any business. In order for business activities to take place regularly, continuously and effectively, businesses must manage and use labor resources well. Through the data table for three years (2012 - 2014), we can see that the total number of employees of the Company tends to decrease. Specifically, in 2013, there was a decrease of 3 employees compared to 2012, equivalent to a decrease of 3.66%, in 2014, there was a decrease of 4 employees compared to 2013, equivalent to a decrease of 5.06%. The reason for this change is that the Company reduced its workforce, only retaining experienced and capable people.
Regarding gender, in the 3 years, the number of male workers was higher than that of female workers, but not significantly. Regarding the nature of work, indirect labor fluctuated little, direct labor gradually decreased. Specifically, in 2013 compared to 2012, direct labor decreased by 2 people, equivalent to a decrease of 2.86%, in 2014 compared to 2013, there were 3 people, equivalent to a decrease of 4.41%. Regarding professional capacity, college and intermediate level always accounted for the highest proportion, followed by university level. In 2014, the Company cut 4 college and intermediate level workers, equivalent to 9.76%, while university level workers
The training remains unchanged. Thus, the Company focuses on recruiting qualified and professional human resources to meet job requirements and strategic development goals.
In general, the workforce of Dong Da Tourism Company Limited is highly educated, has an abundant and enthusiastic workforce, and can meet all customer needs.
2.1.4.2. Asset and capital situation
Table 2.3 - Asset and capital situation of the Company over the two years 2013-2014
Unit: Million VND
Target
2012 | 2013 | 2014 | Compare 2013/2012 | Compare 2014/2013 | |||
+/- | % | +/- | % | ||||
Total assets | 15,554 | 15,021 | 14,237 | -533 | -3.43 | -784 | -5.22 |
- Current Assets and Short-Term Investments | 2,161 | 2,276 | 2,040 | 115 | 5.32 | -236 | -10.37 |
- Fixed assets and Long-term investments | 13,393 | 12,745 | 12,197 | -648 | -4.84 | -548 | -4.30 |
Total capital | 15,554 | 15,021 | 14,237 | -533 | -3.43 | -784 | -5.22 |
- Liabilities | 2,557 | 2,289 | 2,137 | -268 | -10.48 | -152 | -6.64 |
- Equity | 12,998 | 12,732 | 12,100 | -266 | -2.05 | -632 | -4.96 |
(Source: Balance sheet 2013, 2014 – Accounting Department)
Comment:
- Regarding assets:
Due to the nature of the Company's tourism service business, fixed assets and current assets always account for a large proportion of the Company's total assets. However, in the past 3 years, fixed assets have been on a decreasing trend. Specifically, in 2013, they decreased by 648 million VND, equivalent to a decrease of 4.84%, in 2014, they decreased by 548 million VND, equivalent to a decrease of 4.3%. The reason is that the accumulated depreciation value has gradually increased, causing the value of total assets to decrease. In the total value of assets, current assets and current assets account for a relatively small proportion compared to the proportion of fixed assets and current assets. The Company's main current assets include: cash, raw materials, tools, goods, etc. used for food processing and customer service. Total value of current assets and current assets in 2014
2013 compared to 2012 increased by 115 million VND, equivalent to an increase of 5.32%, but 2014 compared to 2013 decreased by 236 million VND, equivalent to a decrease of 10.37%.
- Regarding capital situation:
In any field of activity, capital always plays a particularly important role. Especially for business activities, capital not only ensures the maintenance of business operations but is also a potential and a prerequisite for business development. Each unit must know how to mobilize and use capital effectively.
Through the table, we can see that in the three years, the equity capital always accounts for a higher proportion than the proportion of liabilities in the total capital. This proves the Company's financial autonomy. Over the three years, the Company's equity and liabilities both tend to decrease, but the equity capital does not decrease significantly. In 2013, liabilities decreased by 268 million VND, equivalent to a decrease of 10.48% compared to 2012 and in 2014 decreased by 152 million VND, equivalent to a decrease of 6.64%. Thus, the Company has reduced payables such as: short-term debt, payables to the state budget, and other payables. This further proves that the Company's financial situation has enough strength and capital in the business operation process, creating a premise for development in the following years.
2.1.5. Organization of accounting work at the Company
2.1.5.1. Organization of accounting apparatus
In the context of implementing a market mechanism where competition occurs frequently and fiercely, the reliability of accounting information is considered one of the important issues to ensure safety and bring efficiency to business decisions. Organizing accounting work in accordance with the business's operating situation not only saves costs but also ensures the provision of information quickly, fully, and with quality suitable to management requirements. Dong Da Tourism Company Limited has organized the unit's accounting apparatus according to the following diagram:
Chief Accountant
General Accounting
Accountant
pay
Fixed Asset Accounting,
material accounting
Accountant
salary
Head
Fund
Diagram 2.2 - Organizational chart of accounting department at Dong Da Tourism Company Limited
Chief Accountant : Responsible to the Company Director and the law for the organization of accounting work. Responsible for organizing the apparatus, organizing the calculation and recording, accurately and promptly reflecting the situation of assets, capital sources, production and business results, and the situation of submitting budgets to superiors. Organizing and guiding the strict implementation of the financial accounting reporting regime, internal accounting inspection, and guiding the accounting team to implement state policies.
General accounting: Based on the transactions reflected on the original documents to create accounting documents. Periodically at the end of the month, quarter, year, summarize all data, determine costs, create cost allocation tables, summarize revenue to determine business results in the Company and prepare financial accounting reports.
Payment accounting: Update economic transactions related to the unit's cash capital, manage the Company's receivables and payables to customers. Monitor the formation of goods, sales and business results during the year, enter and process accounting documents sent from departments, monitor cost of goods sold and calculate revenue.
Fixed asset accounting and material accounting: Monitor and account for the Company's fixed assets, including reflecting the situation of fixed asset fluctuations, setting up depreciation, monitoring total depreciation capital, remaining value of assets to propose repair, overhaul or liquidation of fixed assets. At the same time, monitor the fluctuations of tools and equipment, allocate
Costs for each period as well as fluctuations in goods, prepare accounting documents and transfer to general accounting.
Payroll accounting: Record and monitor salary payment, social insurance payment, health insurance... for employees in the Company.
Cashier: Monitor the balance of all types of cash funds, responsible for collecting sales and other revenues, and disbursing cash. At the end of the day, prepare a report on cash receipts and disbursements and compare data with accounting.
2.1.5.2. Accounting method applied at the Company
Currently, Dong Da Tourism Company Limited is applying the form of computerized accounting, using Smile accounting software and based on the form of bookkeeping vouchers. This software links the activities in the Company together. This accounting software does not fully display the accounting process but prints full accounting books and financial reports according to regulations.
All accounting work in each department has its own accountant to monitor daily. Then transfer the original documents to the accounting department for general synthesis. The general accountant works directly on the computer with Smile software, helping to calculate relatively accurate data, providing the board of directors with timely and complete information.
Accounting books:
- Ledger
- Detailed ledger
Accounting software
Smile
Summary table of accounting documents of the same type
Accounting documents
- Financial report
- Management report
Diagram 2.3 - Diagram of machine accounting form based on bookkeeping documents
Note: Enter data daily
Print books, monthly and year-end reports
Compare and check the recording sequence:
Every day, after receiving the original documents such as VAT invoices, requests, payment documents, warehouse receipts, warehouse delivery notes, etc., the accountant will check and collect data to create a summary table of accounting documents of the same type. After creating the summary documents, the accountant enters the data into the computer and the computer will automatically record them in the general ledgers and detailed books of the accounts. For expenses that arise many times or are of an allocation nature, the original documents are first collected and classified in the allocation tables, then the data from the results of the allocation table is taken, recorded in the statement and entered into the computer.
At the end of the month and year, the general accounting books and detailed accounting books are printed on paper, bound into books and legal procedures are carried out according to regulations.