The company has 4 operating departments:
- Business development department
- General accounting training department
- Finance and accounting department
- Strategic research department
2.1.2. Formation and development process
Hong Duc Joint Stock Company was established and officially started operating in 2007 and was licensed to operate on September 24, 2007. It has legal status, its own seal, account and tax code.
September 2007 established Tran Duc Company Limited.
In November 2008, Hong Duc Joint Stock Company was established (converted from Tran Duc Company) with core activities being Training and Consulting on Accounting - Tax, Accounting Software.
In 2012, Hong Duc Bookstore System was established. In 2017, the Automatic Vending Machine System was deployed.
2018 marked the maintenance and development of the departments, and received many awards from the Province, ...
The company was established and operates in 4 main areas represented by 4 company centers: Training and Consulting Center, Software Development Center, Financial Accounting Research Center and Hong Duc Bookstore. The company focuses on vocational education training.
2.1.3. Organizational structure
Organizational chart
General Assembly
Board of Control
Board of Directors
Chairman of the Board
Administration
Manager
Vice president
Strategic Research Department
General planning training department
Finance and accounting department
Business Development Department
Training Center
create & consult
Center for Finance - Accounting - Tax Research
Software Development Center
Hong Duc Book and Culture Center
Diagram 2.1: Organizational chart of Hong Duc Joint Stock Company
(Source: Hong Duc Joint Stock Company)
Function of each part
General Assembly: Is the highest management body of the company, responsible for discussing the company's annual business plan and annual financial reports.
Board of Directors: Is the management body of the company, on behalf of the company to make decisions to exercise the rights and obligations of the company and these rights and obligations are not under the authority of the general meeting.
Board of Supervisors: Is a company organization established by the board of directors to help the board of directors inspect and supervise the legality, accuracy and honesty in the management and operation of business activities, accounting records, financial reports and compliance with the company's charter.
Director: Is the person who is fully responsible for the business activities of his/her company. Is the legal representative of the company. Directs the development of the company's business plans, leads the staff working in the company.
Deputy Director: Is the person who directly assists the Director in managing and operating the company's activities, as assigned by the Director. In addition, proactively deploys and performs assigned tasks, is responsible to the Director and the results of operations. Sets goals and policies for the management of departments.
Strategic Research Department: Has the function of advising and assisting the Board of Members, Director, and the Corporation in the fields of building orientation, development strategy, production, business and investment plans, etc.
General accounting training department: Has the function of advising and proposing operational plans to help the company develop quickly and sustainably.
Finance and Accounting Department: Has the function of advising the company's Board of Directors and organizing the implementation of the following tasks: Timely and complete accounting of all assets, equity, liabilities, etc. Advising the unit's leaders to direct and carry out inspections and supervision of the management and compliance with financial and accounting regimes, etc.
Business development consultation: Build and organize sample store activities, product introduction channels. Build investment, development, market protection programs, brand image development policies. Build product strategy, selling price, propose to consider target customers and target market in each stage.
2.1.4. Functions and tasks of the center
Function:
A prestigious organization in providing in-depth practical training in the fields of accounting, tax settlement, auditing, finance - banking, and short-term professional training for organizations and individuals practicing accounting - tax, finance - banking management in enterprises in Thua Thien Hue province and neighboring provinces.
The center is also an important bridge to put the theory of the school into practice. Through training programs and practical guidance on accounting, tax settlement, financial report auditing in all types of enterprises (Trade, services, production, construction, import and export), practice of credit - banking accounting, training and fostering professional expertise...
Distributing and upgrading accounting software, organizing many courses both theoretical and practical with programs: Chief Accountant, Practical Accounting - Declaration and Decision Making - Financial Reporting; Practical Banking Operations; Machine Accounting - Accounting Software; Accounting Profession; Import-Export Business Operations; Administrative - Office Operations; English for Finance - Accounting; Pedagogical Operations; Information Technology Level A, B, ...
Mission
Staff training: Strengthening financial management, accounting, auditing, tax, inspection and examination in the business conditions of the enterprise, updating and supplementing the latest knowledge and experience in the fields of Accounting - Tax - Auditing - Finance and Banking; applying technology suitable to the actual situation of the enterprise to operate most effectively.
Training professional staff and students about to graduate: Improve and supplement theoretical knowledge, enhance professional practice, latest experience and especially practice practical skills, skills in using professional software to be able to manage well according to the practical requirements of each type of organization, bank and enterprise.
Practical in-depth training in “Accounting Profession” for each individual: Systematizing theoretical knowledge, detailed practical in-depth training in accounting. General accounting, methods of preparing financial statements and complete annual tax settlement at enterprises.
2.1.5. Products and services of Hong Duc Training and Consulting Center
Table 2.1: March and April class schedule at Hong Duc Training and Consulting Center
STT
Course Name | Course code | Time study space | Time quantity | Tuition (D) | |
1 | Professional accounting profession 1. Introduction to accounting 2. Practical general accounting - tax declaration and settlement - financial reporting 3. Computer accounting – software accountant | K194/KTNM | Monday, Wednesday, Friday | 4.5 months | 4 700 000 |
K191/KTNM | Monday - Friday | 3.5 months | |||
K195/KTNM | Tuesday, Thursday, Saturday | 4.5 months | |||
K193/KTNM | Monday - Friday | 3.5 months | |||
2 | General Accounting professional practice on accounting books and software 1. Practical general accounting - tax declaration and settlement - financial reporting 2. Computer accounting – software accountant | K274/KTTH | Monday - Friday | 2.5 months | 3 500 000 |
K277/KTTH | Tuesday, Thursday, Saturday | 3.5 months | |||
K275/KTTH | Monday, Wednesday, Friday | 3.5 months | |||
K276/KTTH | Monday - Friday | 2.5 months | |||
3 | Quality general accounting High Training to become an accountant with professional qualifications and solid skills. Job commitment after completing the course | Training program includes: 1. Professional accounting profession 2. Information Technology – Practice main office 3. Internship career 4. Advanced training expertise and skills 5. Participate in work | 6-8 months | 16 500 000 | |
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practical accounting | |||||
4 | Introduction to Accounting (for students who have not studied accounting) | K194/KTNM | Monday, Wednesday, Friday | 1 month | 1 200 000 |
K191/KTNM | Monday - Friday | 14 sessions | |||
K195/KTNM | Tuesday, Thursday, Saturday | 1 month | |||
K193/KTNM | Monday - Friday | 14 sessions | |||
5 | General Accounting - tax declaration and settlement - financial reporting (for accounting majors) | K274/KTTH | Monday - Friday | 1 month | 2 100 000 |
K277/KTTH | Tuesday, Thursday, Saturday | 1.5 months | |||
K275/KTTH | Monday, Wednesday, Friday | 1.5 months | |||
K276/KTTH | Monday - Friday | 1 month | |||
6 | Machine accounting - accounting software (100% practice with 3 accounting and tax software: MISA accounting software, Vietnam accounting software, General Department of Taxation's HTKK software) | K152/KTM | Monday, Wednesday, Friday | 2 months | 1 400 000 |
K153/KTM | Monday - Friday | 1.5 months | |||
K150/KTM | Tuesday, Thursday, Saturday | 2 months | |||
K154/KTM | Monday - Friday | 1.5 months | |||
7 | Chief Accountant (certified by the Ministry of Education and Training) | K39/KTTDN | Study all day Saturday and Sunday | 2 months | 4,000,000 |
8 | State accounting – administrative unit (certificate of the Ministry of Education and Training) | K40/KTTHCSN | Study all day Saturday and Sunday | 2 months | 4,500,000 |
9
Construction accounting practice | K01/KTXD | Monday, Wednesday, Friday | 2.5 months | 2,500,000 | |
10 | Practice tax accounting and reporting in depth | K10/THT | Tuesday, Thursday, Saturday | 1 month | 1 000 000 |
11 | Practice of general accounting for state units, administrative and career units | K08/HCSN | Tuesday, Thursday, Saturday | 2 months | 3,000,000 |
12 | Tax accounting for supervisors director and manager | KT/GD | Study all day Saturday and Sunday | 2 weeks | 1 500 000 |
13 | Office administration – documents, archives | K49/HCVP | Tuesday, Thursday, Saturday | 2 months | 1 500 000 |
K50/HCVP | Monday, Wednesday, Friday | 2 months | |||
14 | Pedagogical profession | K10/2021 NVSP | Study all day Saturday and Sunday | 3 months | 3 500 000 |
15 | Information Technology "Standard skills use computer science version" 6 modules (certificate) of the Ministry of Education and Training) | K24/THCB | Tuesday, Thursday, Saturday | 1.5 months | 550 000 |
K25/THCB | Monday, Wednesday, Friday | 1.5 months | |||
16 | Hotel and restaurant management | K03.2020/KSNH | Study all day Saturday and Sunday | 2 months | 3,000,000 |
(Source: Hong Duc Joint Stock Company)
2.1.6. Business performance of Hong Duc Training and Consulting Center in the period 2017 - 2019
Business results
Table 2. 2: Business performance of Hong Duc Training and Consulting Center in the period 2017 - 2019
(Unit: Million VND)
Target
2017 | 2018 | 2019 | 2018/2017 | 2019/2018 | |||
+/- | +/- (%) | +/- | +/- (%) | ||||
1.Total revenue | 1371.55 | 1461.60 | 1683.40 | 90.05 | 6.57 | 221.80 | 15.18 |
2.Total cost | 872.15 | 909.89 | 1015.04 | 37.74 | 3.44 | 105.15 | 11.56 |
3. Profit before tax | 499.40 | 551.71 | 668.36 | 52.31 | 10.47 | 116.65 | 21.14 |
4. Profit after tax | 399.53 | 444.36 | 534.68 | 41.84 | 10.47 | 93.32 | 21.14 |
(Source: Finance and Accounting Department, Hong Duc Training and Consulting Center)
According to the statistics in the table above, we can see that the business activities of Hong Duc Training and Consulting Center have grown significantly over the years from 2017 to 2019.
Regarding revenue: From the data in the table above, we can see that the total revenue of the center has changed over the 3 years from 2017 to 2019 with an upward trend. Specifically, in 2017, the center's revenue was 1,371.55 million VND. In 2018, the revenue was 1,461.60, an increase of 90.05 million VND (equivalent to 6.57%) compared to 2017. In 2019, the revenue was 1,683.40, a sharp increase of 221.80 million VND (equivalent to 15.18%) compared to 2018.
Regarding costs: From the above data, we can see that the total cost of the Center has changed over the past 3 years with an upward trend. Specifically, in 2017, the cost of 872.15 million VND increased to 909.89 million VND, equivalent to 37.74 million VND (equivalent to an increase of 3.44%) compared to 2018. In 2019, the cost increased sharply to 105.15 million VND (equivalent to 11.56%) compared to 2018. Thereby, we can see that the sharp increase in costs can affect