Diagram 1.2 Passenger car repair and overhaul process
1.4. Organization of management apparatus at Thong Nhat Auto Mechanical Joint Stock Company
The company organizes its management apparatus in a functional online model. With this model, the director is the person who directs all production and business activities of the company, the deputy director and departments are the advisory units for the director.
1.4.1. Organizational structure chart:
Board of Directors
Manager
Vice president
Technical Room
Technique
Sales and Marketing Department
TC-KT Department
TC-HC Department
PX repair
PX body shell
Mechanical PX
PX paint
SVTH: Nguyen Thi Nhu Quynh
9
Note: online relationship functional relationship
Diagram 1.3. Company management organization chart
Characteristics of the company's management organization:
With the motto of reducing administrative management staff, focusing on production, professional staff must be proficient in many things, both in professional expertise and technical knowledge, grasp and solve many tasks... From that, we can see that, although the leadership apparatus is small and the departments are compact, it still ensures good operation and management of the company.
1.4.2. Functions and tasks of departments
Board of Directors:
+ Decide on the company's annual strategy and business plan;
medium-term development plan and business plan
+ Decide on investment plans and investment projects within the authority and limits prescribed by the Law on Enterprises or the Company Charter;
+ Decide on solutions for market development, marketing and technology...
+ Appoint, dismiss, remove from office, sign contracts, terminate contracts with the Director or General Director and other important managers as prescribed in the Company Charter; decide on salaries and other benefits of those managers; appoint authorized representatives to exercise ownership rights of shares or capital contributions in other companies, decide on remuneration and other benefits of those people;
+ Supervise and direct the Director or General Director and other managers in the daily business operations of the company;
+ Decide on the organizational structure, internal management regulations of the company, decide to establish subsidiaries, branches, representative offices and contribute capital, buy shares of other enterprises...
Director:
+ Decide on all matters related to the company's daily operations
+ Organize the implementation of the Board of Directors' decisions
+ Organize the implementation of the company's business plan and investment plan.
+ Propose plans for organizational structure and internal management regulations of the company
+ Appoint, dismiss, remove management positions in the company, except for positions appointed, dismissed, removed by the Board of Directors.
+ Decide on salary and allowances (if any) for employees in the company, including managers under the appointment authority of the Director (General Director)
+ Other rights and duties as prescribed by law, the Company Charter and decisions of the Board of Directors.
Deputy Director:
+ Effectively advise the Director in all areas. Assist the Director in managing and operating the company's activities as assigned by the Director;
+ Proactively and actively implement and perform assigned tasks and be responsible to the Director for the effectiveness of activities.
Technical department:
+ The technical department is a unit under the company's management apparatus, with the function of advising the Board of Directors and the director on technical work, technology, standards and product quality.
+ Design, implement and supervise technical products as a basis for accounting, bidding and signing economic contracts.
+ Coordinate with the Finance - Accounting department to monitor and check the quality and quantity of goods and materials when purchasing or exporting.
+ Check, monitor, and accept product quality...
Sales and Marketing Department:
+ Be proactive in marketing and searching for projects, preparing bidding documents for projects to ensure accuracy, timeliness, reasonable and competitive prices, winning many jobs and economic efficiency.
+ Exploit, manage and develop the Company's land, factory and architectural resources to bring economic efficiency.
+Synthesize data, report project implementation results, analyze economic efficiency of works and investment projects.
+ Negotiate economic contracts for the Company Director to sign. Manage and monitor the implementation of contracts signed by the Director with customers.
+ Develop investment plans for major and minor repairs of all existing architectural works of the Company to ensure against deterioration and to serve the Company's business purposes well.
Finance - Accounting Department
+ Economic accounting, business results synthesis, analysis, and reporting of business financial activities.
+ Manage economic contracts, manage goods and materials, and make weekly import and export plans.
+ Record, reflect accurately, promptly and systematically assets, capital sources, and monitor debts. Propose revenue and expenditure plans and other forms of payment.
+ Coordinate with other relevant departments to build and allocate salary funds and production and business labor costs. Perform quarterly settlements and annual profit and loss accounting.
Organization and Administration Department
+ Develop annual labor recruitment and salary plans.
+ Manage staff, labor and salaries according to state and company regulations.
+ Manage all assets and office equipment of the company.
+ Perform clerical work and file storage according to regulations.
1.5. Organization of accounting department at Thong Nhat Thua Thien Hue Auto Mechanical Joint Stock Company
Thong Nhat Thua Thien Hue Auto Mechanical Joint Stock Company is a unit
h of law and industry
Accounting consists of 6 people, implemented
Independent production and business, with legal status, separate accounts, business and operations in accordance with registered professional regulations.
Currently, the apparatus
Chief Accountant
show full sections
VTH: Nguyen
Nhu Quynh
Accounting according to the State's regulations, the company's accounting apparatus is organized according to the following diagram:
S
Material and fixed asset accounting | n Market | General KT | Consumption and debt | KT pay | Treasurer |
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Diagram 1.4. Organization of the company's accounting department
Note: Online relationship Functional relationship
1.5.1. Professional functions and tasks:
of the next sections
business accounting
+ Chief Accountant : Responsible for advising the director on financial activities, organizing the accounting apparatus, checking the accounting system, supervising financial activities, accounting operations, responsible to the director and the state for reporting data and compliance with all policies.
+ Accounting for materials and fixed assets : Perform operations related to materials , create documents to track the circulation of materials and assets in the unit and their sources .
+ General accounting : Open books and track expenses, collect expenses, allocate expenses according to objects and scope of occurrence, calculate product costs, prepare financial reports in accordance with current accounting regimes .
+ Consumption and debt accounting : Directly monitor the debt relationship with customers, monitor receivable and payable transactions. Monitor transactions related to product consumption.
+ Payment accounting: Perform all payment transactions with customers and credit institutions, submit to superiors, the state and make internal payments. Prepare initial internal documents: invoices, receipts, payment vouchers, material tracking vouchers, fixed assets.
+ Treasurer : Keep funds, make revenue and expenditure allocations, and report daily .
1.5.2. Functions and duties of the financial accounting department for the Company
company
Accounting documents and allocation tables
Voucher log
SVTH: Nguyen Thi Nhu Quynh
Detailed summary table
Financial Report
Schedule
Ledger
Function : Advise the director on financial activities, capital mobilization and economic strategy planning .
Tasks : + Make financial revenue and expenditure plans, manage capital sources, centralized funds, revenue sources, monitor debts , and settle payments with internal and customer accounts.
Collect production and business costs and calculate product prices, prepare financial reports, management reports, analyze production and business performance results. Implement periodic inventory regimes and obligations to the state.
1.5.3. Applicable accounting form
The company organizes accounting in the form of Voucher Journal, opening all books according to current state regulations.
Accounting books used by the Company:
+ Types of books: - Voucher journal
- List
- Detailed allocation table
- Ledger and related cards
+ Reporting system: Balance sheet
- Report on production and business performance
- Cash flow statement
- Financial statement explanation
Accounting books and cards
detailed calculation
Diagram of recording in the form of voucher journal
14
Diagram 1.5. Recording in the form of a Voucher Journal
Note: Record daily Record at the end of the day
Compare, check
Document circulation order:
+ Every day, based on the checked accounting documents, data is recorded directly into the Journals-Vouchers or Lists, related detailed books. For production and business costs that arise many times or are of an allocation nature, the original documents are first collected and classified in the allocation tables.
Then take the resulting data of the allocation table and record it in the Schedules and Journals.
Related documents. For Journals-Vouchers recorded based on Statements and detailed books, based on the total data of the statement and detailed books, at the end of the month, transfer the data to the Journal-Voucher.
+ At the end of the month, close the books, add up the data on the Journals-Vouchers, check and compare.
projection number
data on Journals-Vouchers
with books, cards
detailed calculation, table
Summarize relevant details and take the total figures of the Journals-Vouchers and record them directly into the General Ledger.
For documents related to detailed accounting books and cards, they are recorded directly in the relevant books and cards. At the end of the month, add up the detailed accounting books or cards and based on the detailed accounting books or cards, create detailed summary tables for each account to compare with the General Ledger.
The total figures in the General Ledger and some detailed indicators in the Journal-Vouchers, Statements and detailed Summary Tables are used to prepare financial statements.
Accounting regime at the company
The company is applying the accounting regime according to Decision 15/2006/QD-BTC issued on March 20, 2006.
The fiscal year is the calendar year, from January 1 to December 31 each year.
1.6. Company's achievements over 2 years (2012-2013)
1.6.1. Labor situation
Table 1: Labor situation at the company over 2 years (2012-2013)
Unit: person
Target
2012 | 2013 | Year 2013/2012 | |||||
Number of employees | Density (%) | Number of employees | Density (%) | +/- | % | ||
Total number of employees | 115 | 100 | 137 | 100 | +22 | +19 | |
Sort by Gender | Male | 102 | 88.7 | 124 | 90.5 | +22 | +21.6 |
Female | 13 | 11.3 | 13 | 9.5 | 0 | 0 | |
Classified by Level | University degree or higher | 11 | 9.5 | 15 | 11 | +4 | +36.2 |
College | 1 | 1 | 7 | 5 | +6 | +700 | |
CN High School | 8 | 7 | 9 | 6.6 | +1 | +12.5 | |
Primary | 9 | 8 | 9 | 6.6 | 0 | 0 | |
Technical worker | 35 | 30.4 | 40 | 29 | +5 | +14.3 | |
Untrained | 51 | 44.1 | 57 | 41.8 | +6 | +11.8 | |
Sort by Character quality of work | Direct labor | 100 | 87 | 119 | 87 | +19 | +19 |
Indirect labor | 15 | 13 | 18 | 13 | +3 | +20 | |
Comment : Over the past 2 years, thetotal number of employees has changed a lot.
About total number of employees:
The total number of employees of the company in 2012 was 115 people, in 2013 it increased by 22 people, equivalent to an increase of 19%.
In terms of labor structure:
In 2012, the number of male employees accounted for 88.7% of the total number of employees in the company. In 2013, this figure increased by 22 people, equivalent to an increase of 21.6%. Meanwhile, the number of female employees accounted for only 11.3% in 2012 and 9.5% in 2013 with an unchanged number of 13 people. Due to the nature of the company's production and business activities, which are the production of heavy industrial products, requiring many human factors such as health, environmental endurance, etc., the number of male employees often accounts for a large proportion of the labor structure.
About professional qualifications:
The number of trained employees in 2012 was 64, accounting for 56% of the total number of employees in the company. Of which, 11 had a university degree or higher, accounting for 9.5%, 1 had a college degree, and the remaining 37 had been trained through intermediate vocational courses, elementary classes, and other types of training. In 2013, the total number of employees increased by 22, while the number of trained employees also increased by 16, equivalent to an increase of 25% compared to the previous year.