Low employee work motivation a case of south tax consulting co , ltd

UNIVERSITY OF ECONOMICS HO CHI MINH CITY International School of Business Pham Thi Thuy Trang LOW EMPLOYEE WORK MOTIVATION: A CASE OF SOUTH TAX CONSULTING CO., LTD MASTER OF BUSINESS ADMINISTRATION Ho Chi Minh City – Year 2019 UNIVERSITY OF ECONOMICS HO CHI MINH CITY International School of Business Pham Thi Thuy Trang LOW EMPLOYEE WORK MOTIVATION: A CASE OF SOUTH TAX CONSULTING CO., LTD MASTER OF BUSINESS ADMINISTRATION SUPERVISOR: ASSOC PROF DR NGUYEN THI MAI TRANG Ho Chi Minh City – Year 2019 Contents EXECUTIVE SUMMARY ACKNOWLEDGEMENT LIST OF TABLES .5 LIST OF FIGURES Company introduction 1.1 Company background .7 1.2 Business performance 10 Symptoms 13 Problem analysis 18 3.1 Problem identification 18 3.1.1 Initial cause and effect map 19 3.1.2 Potential problems 24 3.1.2.1 Work overload 24 3.1.2.2 Employee with unqualified knowledge, skill and ability .25 3.1.2.3 Insufficient supervisor support .26 3.1.2.4 Low employee work motivation 26 3.1.3 Updated cause and effect map 28 3.1.4 Updated possible problems 29 3.1.4.1 Work overload 29 3.1.4.2 Employee with unqualified knowledge, skill and ability .31 3.1.4.3 Insufficient supervisor support .33 3.1.4.4 Low employee work motivation 34 3.2 Problem validation 36 Main problem definition and consequences 38 4.1 Main problem definition 38 4.2 Main problem consequences 39 Cause analysis 41 5.1 Potential causes .41 5.1.1 No appreciation for job well done 42 5.1.1.1 No performance appraisal system 42 5.1.1.2 No compliment from manager for outstanding employee 43 5.1.2 No promotion and career advancement for current employee 44 5.1.2.1 Unqualified for mid level supervisor position 44 5.1.2.2 Insufficient trust from manager 45 5.1.3 Unpleasant work space 45 5.1.3.1 Poorly equipped office 46 5.1.3.2 Poorly designed office 47 5.1.3.3 Working office impacted by so much noise 48 5.2 Cause validation 50 Alternative solutions 52 6.1 Alternative solution 1: Investing in necessary equipment for working 52 6.2 Alternative solution 2: Redecorating the current office 54 6.3 Alternative solution 3: Renting new office 55 6.4 Solution justification .57 Change plan design .59 7.1 Objectives 59 7.2 Targeted outcomes 59 7.3 Action plan implementation 60 Conclusion 62 Supporting information 63 9.1 Methodology 63 9.2 Interview guide 63 9.3 Transcripts .64 References 81 Appendix 90 EXECUTIVE SUMMARY Recently, the financial statement of South Tax Consulting Co., Ltd has experienced a drop in revenue This circumstance is mostly impacted by increasing in number of defection customers Customers leaving South Tax Consulting Co., Ltd is mainly due to dissatisfaction with service quality that the company provided, in specific, inaccuracy in preparing accounting reports In order to discover the issues that South Tax Consulting Co., Ltd is facing with, meeting with CEO of the company as well as interviewing relevant employee in accounting department and defection customers in 2018 has been implemented Through interviewing relevant subjects, using data provided by the company and using related theory, main problem was identified as low employee work motivation Towards main problem of low employee work motivation, three potential causes have been found out are no appreciation for job well done, no promotion and career advancement for current employee and unpleasant work space After analysis, main cause that chosen to solve is unpleasant work space This study will focus on solution to solve this cause in order to help the company improve business performance ACKNOWLEDGEMENT Firstly, I sincerely thank ISB for giving me useful knowledge which possibly applies to my study as well as support during the time of thesis Secondly, I would like to express my gratitude to my Supervisor - Assoc Prof Dr Nguyen Thi Mai Trang who has supported me during the time doing this thesis Without the guidance and support from Supervisor, my thesis can not be completed promptly Thirdly, I am also grateful to members of South Tax Consulting Co., Ltd who showed patient and support to help me prepare this thesis Finally, I would like to express my deep sense of gratitude to my family members for sympathizing and encouraging me to complete my Master program LIST OF TABLES Table Fundamental information about competitors of South Tax Consulting Co., Ltd – March 2019 (Source: South Tax Consulting Co., Ltd) Table Categories of service provided by South Tax Consulting Co., Ltd – March 2019 (Source: South Tax Consulting Co., Ltd) Table Revenue in each group of customer at South Tax Consulting Co., Ltd in 2018 (Source: South Tax Consulting Co., Ltd) Table Fluctuation in number of micro trading customer of South Tax Consulting Co., Ltd in the period of 2014 - 2018 (Source: South Tax Consulting Co., Ltd) Table Details about cases that inaccurate in tax reports in micro trading group – announced by tax authority in 2018 (Source: South Tax Consulting Co., Ltd) Table Number of customers in each accountant‟s portfolio at STC in 2018 (Source: South Tax Consulting Co., Ltd) Table Measurement of average time to complete main task for accountant in South Tax Consulting Co., Ltd (Source: Author synthesis) Table Details about experience of accountants in South Tax Consulting Co., Ltd – March 2019 (Source: South Tax Consulting Co., Ltd) Table Assessment of knowledge, skill and ability of accountants in South Tax Consulting Co., Ltd (Source: Author synthesis) Table 10 Measurement of average time to complete main task for manager in South Tax Consulting Co., Ltd (Source: Author synthesis) Table 11 Assessment of motivation of accountants in South Tax Consulting Co., Ltd (Source: Author synthesis) Table 12 Fluctuation in number of customers at South Tax Consulting Co., Ltd in 2014 – 2018 (Source: South Tax Consulting Co., Ltd) Table 13 Assessment for “Poorly equipped office” (Author synthesis) Table 14 Assessment for “Poorly designed office” (Author synthesis) Table 15 Assessment for working environment in South Tax Consulting Co., Ltd (Author synthesis) Table 16 Costs for alternative solution (Author synthesis) Table 17 Cost for alternative solution (Author synthesis) Table 18 Cost for renting – alternative solution (Author synthesis) Table 19 Costs for office decoration – alternative solution (Author synthesis) Table 20 Costs for best solution (Author synthesis) Table 21 Action plan (Author synthesis) Table 22 Detailed description and objective for specific task (Author synthesis) LIST OF FIGURES Figure Company structure of South Tax Consulting Co., Ltd – March 2019 (Source: South Tax Consulting Co., Ltd) Figure Number of customers in each group of business of South Tax Consulting Co., Ltd at the end of 2018 (Source: South Tax Consulting Co., Ltd) Figure 3: Process in accounting service of South Tax Consulting Co., Ltd – March 2019 (Source: South Tax Consulting Co., Ltd) Figure Revenue and profit from 2014 to 2018 of South Tax Consulting Co., Ltd (Source: South Tax Consulting Co., Ltd) Figure Revenue in each group of customer of South Tax Consulting Co., Ltd in 2018 (Source: South Tax Consulting Co., Ltd) Figure The revenue growth rate of micro trading customers at South Tax Consulting Co., Ltd from 2015 to 2018 (Source: South Tax Consulting Co., Ltd) Figure Number of micro trading customers at the year end in the period of 2014 – 2018 (Source: South Tax Consulting Co., Ltd) Figure 8: Initial cause and effect map (Author synthesis) Figure Updated cause and effect map (Author synthesis) Figure 10 The growth rate of revenue from 2015 to 2018 of South Tax Consulting Co., Ltd (Source: South Tax Consulting Co., Ltd) Figure 11 Fish bone diagram of main problem in South Tax Consulting Co., Ltd (Author synthesis) Figure 12 Final cause and effect map (Author synthesis) Figure 13 Gantt-chart for action plan (Author synthesis) Company introduction 1.1 Company background South Tax Consulting Co., Ltd (STC) was established in July 2011 The company is located in Phu Nhuan District, Ho Chi Minh City The firm‟s business is providing accounting service for small and medium-sized enterprises (SMEs) in Phu Nhuan District CEO of South Tax Consulting Co., Ltd is Mr Vuong who has over 10 years experience in accounting service area The structure of the company is simple It has 11 employees, in specific, 10 people in Accouting department (4 senior employees including employees with more than years experience and employees with more than years experience and junior employees under year up to year experience) and delivery man The responsibility of Mr Vuong – CEO is general management, developing new customers (as sales employee role), taking care of existing customers and supervising for accounting department Accountants are responsible for directly serving the accounting service to customers and delivery man is responsible for receiving – delivering accounting documents between the company and customers Company structure is presented as following Figure Company structure of South Tax Consulting Co., Ltd – March 2019 (Source: South Tax Consulting Co., Ltd) Up to the end of 2018, STC has got 182 customers In terms of customer‟s business area, they have groups of customer, such as service, manufacturing, construction and trading In terms of customer size, they have groups of customer, such as customers who have under 10 billion VND in revenue per year, customers who have 10 up to 50 billion VND in revenue per year and customers who have over 50 billion VND in revenue per year At the end of 2018, the main group of customer of South Tax Consulting Co., Ltd are the corporates which run business in trading and have the size under 10 billion VND per year in revenue (counted for 65/182 customers of the company) According to Clause 1, Article of Decree 39/2018/ND-CP on 11 March 2018 about Determining Small and Medium-sized Enterprises, this group of customer is determining as micro enterprises Thus the main group of customers of STC is micro enterprises in trading 90 80 70 60 50 40 30 20 10 18 13 30 65 > 50 bil VND/year 10 bil - 50 bil VND/year < 10 bil VND/year 36 11 Figure Number of customers in each group of business of South Tax Consulting Co., Ltd at the end of 2018 (Source: South Tax Consulting Co., Ltd) Customers require for reliability as measurement for accounting service quality as providers are recommended by their partners In terms of reliability in accounting service, the most important aspect that customers emphasize is the ability to perform promised services dependably and accurately The competitive advantage of STC is that the company has good relationship with tax authority in the area of Phu Nhuan District, Binh Thanh District, Tan Binh District and Go Vap District thus it is supportive for customers of STC who run business in these areas; and provides service with competitive price STC is a micro enterprise with 3.7 billion VND in revenue in 2018, thus it takes a trivial part of market share of this area in Ho Chi Minh City Accounting service providers in Phu Nhuan District not have big difference in service as well as price offering to customers As responses of Mr Vuong, he recognized companies as his company‟s competitors in the area of Phu Nhuan contract and I can trust in their service You know… in accounting, it is very important to everything accurately and timeliness If accountants wrongly, your financial data will be wrong and your company will be fined by tax authority If accountants submit the data late for tax authorities, your company will also be fined Thus I really care about service quality of accounting service providers Trang: How you know about Mr Vuong‟s company? Mrs Loan: At the beginning, I was recommended to use accounting service from South Tax Consulting by my friend, Mr Dinh – CEO of Green Leaf Co., Ltd At that time, his company was customer of South Tax Consulting Co., Ltd He told me that Mr Vuong‟ s company provides high quality accounting service and he suggested that my company should cooperate with South Tax Consulting Co., Ltd Thus I had started to cooperate with Mr Vuong‟s company I was really expected from the performance of South Tax Consulting Co., Ltd in providing good accounting service quality Trang: Do you satisfy with Mr Vuong‟s service? Mrs Loan: I started to use accounting service from Mr Vuong‟s company three years ago, in 2016 However, after two year using accounting service from South Tax Consulting Co., Ltd, I felt unsatisfied with the service quality of Mr Vuong‟s company It was below what I had expected from them I did not think that they met my requirement as reliability towards their service and they did not perform well as they promise when we sign contract with each other Trang: Can you please tell me more about the problem that you meet? Mrs Loan: I had some serious problems with Mr Vuong‟s company in the early of the year 2018 Firstly, in their accounting process, they keep my accounting documents to the accounting At the end of the year, they will return accounting documents and accounting books to my company During the year of 2016, I had to pay supplementary tax for many times because Mr Vuong‟s company did the tax reports insufficiently for my company At the end of 2017, I received the announcement from tax authority for checking my company‟s financial documents After they check my company‟s documents, they found out that my company‟s data in tax reports which submitted to them are not enough as my company exported based on tax data It results in the inaccuracy in my company‟s financial report and accounting books And that time, I had to pay fine for tax authority Mrs Ngan – CEO of Hanh Ngan Co Ltd: Trang: How you know about Mr Vuong‟s service? Mrs Ngan: I have used accounting service from South Tax Consulting Co., Ltd for years I was recommended for Mr Vuong‟s company by my partner who is also Mr Vuong‟s customer Before working with Mr Vuong, I had had bad experience with previous accounting service provider When my partner recommended South Tax Consulting Co., Ltd, I expected that Mr Vuong‟s company can perform well in service quality In the first year, it was quite alright with their service I feel quite satisfied with service quality of their company Mr Vuong did good job in taking care of customer thus we established a good relationship in business In this year, I recommended for Mr Vuong two customers (Ngoai Vi Co., Ltd and Buoc Tien Co., Ltd) However, in 2018, I had some problems when tax authority required for my company‟s tax finalization After checking financial documents of my company, they responded to me that my financial reports were not accurate in two year from 2017 to 2018 The tax that I pay was not enough and I have to pay the supplementary tax and the fine also I was exhausted working with tax authority that time Trang: How you choose your partner? Mrs Ngan: In business, I prefer to work with partners that recommended by my closed partners because it is somehow guaranteed by my partner If they provide me good service quality, I will recommend them with my customers And if I satisfy with their service quality, I have no reason to leave them for another partner because they know my company well, and we have good relationship Moreover, we can even refer customers to each others It is the way we expand our relationship in business Trang: Do you think that you will continue to work with Mr Vuong‟s company? Mrs Ngan: I am thinking about changing partner in accounting service I am looking for a suited firm that I can trust Until then, if the service quality of Mr Vuong‟s company does not improve, I will change accounting service provider Mr Sang – CEO of Minh Sang Co., Ltd: Trang: Can you please tell me more about the problem that you met in working with Mr Vuong‟s company? 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total capital not exceed billion VND Micro enterprises in the field of trading and services have an annual average number of employees participating in social insurance not exceeding 10 people and the total turnover of the year is not more than 10 billion VND or the total capital is not over billion VND 2.Small businesses in the fields of agriculture, forestry, fisheries and industry and construction sectors have an annual average number of employees participating in social insurance not exceed 100 people and the total turnover of the year shall not exceed 50 billion VND or total capital of no more than 20 billion VND, but not a micro enterprise as stipulated in Clause of this Article Small businesses in the field of trading and services have an average number of employees participating in social insurance not exceeding 50 people and the total turnover of the year does not exceed 100 billion VND or the total capital is not more than 50 billion VND, but not a micro enterprise as stipulated in clause of this Article 3.Medium enterprises in the fields of agriculture, forestry, fisheries and industry and construction sectors have an average number of employees participating in social insurance not exceeding 200 people and the total turnover of the year does not exceed 200 billion VND or total capital of not more than 100 billion VND, but not small enterprises or micro enterprises according to the provisions of Clauses and of this Article Medium-sized enterprises in the field of trading and services have an average annual number of employees participating in social insurance not exceed 100 people and the total turnover of the year is not more than 300 billion VND or the total capital is not more than 100 billion VND, but not microenterprises and small enterprises as prescribed in Clauses and of this Article Reference source for costs provided in alternative solutions Cost for computer: Items Cost for reference 1,480,000 Samsung desktop 24 inch 3,199,000 3,150,000 9,680,000 CPU HP slimline 270-P013L Z8H31AA 11,627,000 9,910,000 Link for reference https://gearvn.com/collections/manhinh-24-inch https://pico.vn/man-hinh-may-tinhnhom-60.html https://www.nguyenkim.com/manhinh-lcd-vi-tinh/ https://maytinhgiare.vn/may-tinh-deban/ https://phongvu.vn/pc-may-tinh-deban-613.cat?pv_medium=m-pc-maytinh-de-ban https://iprice.vn/hp/tin-hoc/phancung/cpu/ Cost for cloud accounting software: Branch Fast Accounting 3T Accounting 1A Accounting Items Cost for reference Price for software 35,600,000 Price for installing, training, consulting 11,800,000 Total 47,400,000 Price for software 39,000,000 Price for installing, training, consulting 10,000,000 Total 49,000,000 Price for software 37,000,000 Price for installing, training, consulting 11,000,000 Total 48,000,000 Link for reference http://www.fast.com.vn/bang-giaphan-mem-ke-toan-fastaccounting http://ezsoft.vn/dich-vu https://www.ketoan1a.com/bieup hi/bieu-phi-tron-goi-ke-toan1a.html Cost for decorating office: Categories Renting designer for redecorating Link for reference VND https://kientrucnhat.com/bao-giathiet-ke/ 7,000,000 Cost for contractors (work package contract) 160,000,000 -Redecorating 20,000,000 -Soundproofed wall construction 15,000,000 -Purchasing furniture (tables, chairs…) 125,000,000 Total 167,000,000 https://kientrucnhat.com/dich-vu/thicong-xay-dung/ https://cachamcachnhietak.com/baogia-thi-cong-cach-am.html/ https://www.noithatonline.com/noithat-van-phong.html Cost for renting: Link for reference Categories Square (m ) Renting price for first year (VND/year) Renting price for next years (VND/year) Length of renting contract 60 m 216,000,000 237,600,000 years http://sentosacorp.vn/2019/07/08 /cho-thue-van-phong-cong-tysach-moi-va-hien-dai-tai-trungtam-quan-phu- nhuan/? gclid=EAIaIQobChMI0 K6DtZ6y4wIVhbaWCh3RrwNY EAAYASAAEgKENfD_BwE ... in corporate tax value in tax reports are listed as follows: No Name of customer T&F Co. , Ltd Hanh Ngan Co. , Ltd Minh Sang Co. , Ltd Truong Viet Co. , Ltd Dat Nang Co. , Ltd Hai Viet Co. , Ltd Manh... 3,7 4 8,9 0 4,4 00 3,7 0 3,2 7 3,2 00 3,4 8 2,5 5 2,4 00 3,1 4 9,6 1 2,4 00 3,0 0 0,0 0 0,0 00 2,5 0 0,0 0 0,0 00 2,0 0 0,0 0 0,0 00 Revenue (VND) Net Profit (VND) 1,0 9 2,2 6 1,9 54 1,0 0 0,0 0 0,0 00 1,2 4 8,0 1 3,9 66 1,2 3 4,0 2 8,6 60 1,1 5 6,3 6 0,4 79... South Tax Consulting Co. , Ltd – March 2019 (Source: South Tax Consulting Co. , Ltd) Table Assessment of knowledge, skill and ability of accountants in South Tax Consulting Co. , Ltd (Source: Author