(Luận văn) low employee work motivation a case of south tax consulting co , ltd

t to UNIVERSITY OF ECONOMICS HO CHI MINH CITY International School of Business ng hi ep w n lo ad y th ju Pham Thi Thuy Trang yi pl n ua al n va ll fu oi m LOW EMPLOYEE WORK MOTIVATION: A CASE OF SOUTH TAX CONSULTING CO., LTD at nh z z k jm ht vb om l.c gm an Lu MASTER OF BUSINESS ADMINISTRATION n va ey t re Ho Chi Minh City – Year 2019 t to UNIVERSITY OF ECONOMICS HO CHI MINH CITY International School of Business ng hi ep w n lo ad ju y th yi Pham Thi Thuy Trang pl n ua al n va ll fu LOW EMPLOYEE WORK MOTIVATION: A CASE OF SOUTH TAX CONSULTING CO., LTD oi m at nh z z k jm ht vb om l.c gm MASTER OF BUSINESS ADMINISTRATION an Lu SUPERVISOR: ASSOC PROF DR NGUYEN THI MAI TRANG n va ey t re Ho Chi Minh City – Year 2019 Contents t to ng hi ep EXECUTIVE SUMMARY ACKNOWLEDGEMENT LIST OF TABLES LIST OF FIGURES Company introduction 1.1 Company background 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 w n lo ad ju y th yi pl n ua al n va ll fu oi m at nh z z k jm ht vb om l.c gm an Lu n va ey t re t to ng hi ep 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 w n lo ad ju y th yi pl n ua al n va ll fu oi m at nh z z k jm ht vb om l.c gm an Lu n va ey t re EXECUTIVE SUMMARY t to Recently, the financial statement of South Tax Consulting Co., Ltd has experienced a ng drop in revenue This circumstance is mostly impacted by increasing in number of hi ep defection customers Customers leaving South Tax Consulting Co., Ltd is mainly due to dissatisfaction with service quality that the company provided, in specific, w n inaccuracy in preparing accounting reports In order to discover the issues that South lo ad Tax Consulting Co., Ltd is facing with, meeting with CEO of the company as well as y th interviewing relevant employee in accounting department and defection customers in ju 2018 has been implemented yi pl Through interviewing relevant subjects, using data provided by the company and using al ua related theory, main problem was identified as low employee work motivation n Towards main problem of low employee work motivation, three potential causes have va n been found out are no appreciation for job well done, no promotion and career fu ll advancement for current employee and unpleasant work space After analysis, main m oi cause that chosen to solve is unpleasant work space This study will focus on solution at nh to solve this cause in order to help the company improve business performance z z k jm ht vb om l.c gm an Lu n va ey t re ACKNOWLEDGEMENT Firstly, I sincerely thank ISB for giving me useful knowledge which possibly applies t to to my study as well as support during the time of thesis Secondly, I would like to ng hi express my gratitude to my Supervisor - Assoc Prof Dr Nguyen Thi Mai Trang who ep has supported me during the time doing this thesis Without the guidance and support w from Supervisor, my thesis can not be completed promptly Thirdly, I am also grateful n lo to members of South Tax Consulting Co., Ltd who showed patient and support to help ad me prepare this thesis Finally, I would like to express my deep sense of gratitude to y th my family members for sympathizing and encouraging me to complete my Master ju yi program pl n ua al n va ll fu oi m at nh z z k jm ht vb om l.c gm an Lu n va ey t re LIST OF TABLES Table t to Table ng hi ep Table Table w n lo ad Table Table ju y th Fundamental information about competitors of South Tax Consulting Co., Ltd – March 2019 (Source: South Tax Consulting Co., Ltd) Categories of service provided by South Tax Consulting Co., Ltd – March 2019 (Source: South Tax Consulting Co., Ltd) Revenue in each group of customer at South Tax Consulting Co., Ltd in 2018 (Source: South Tax Consulting Co., Ltd) 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) Details about cases that inaccurate in tax reports in micro trading group – announced by tax authority in 2018 (Source: South Tax Consulting Co., Ltd) Number of customers in each accountant‟s portfolio at STC in 2018 (Source: South Tax Consulting Co., Ltd) Measurement of average time to complete main task for accountant in South Tax Consulting Co., Ltd (Source: Author synthesis) Details about experience of accountants in South Tax Consulting Co., Ltd – March 2019 (Source: South Tax Consulting Co., Ltd) Assessment of knowledge, skill and ability of accountants in South Tax Consulting Co., Ltd (Source: Author synthesis) Measurement of average time to complete main task for manager in South Tax Consulting Co., Ltd (Source: Author synthesis) Assessment of motivation of accountants in South Tax Consulting Co., Ltd (Source: Author synthesis) Fluctuation in number of customers at South Tax Consulting Co., Ltd in 2014 – 2018 (Source: South Tax Consulting Co., Ltd) Assessment for “Poorly equipped office” (Author synthesis) Assessment for “Poorly designed office” (Author synthesis) Assessment for working environment in South Tax Consulting Co., Ltd (Author synthesis) Costs for alternative solution (Author synthesis) Cost for alternative solution (Author synthesis) Cost for renting – alternative solution (Author synthesis) Costs for office decoration – alternative solution (Author synthesis) Costs for best solution (Author synthesis) Action plan (Author synthesis) Detailed description and objective for specific task (Author synthesis) yi pl Table n n va Table ua al Table oi at nh z Table 12 m Table 11 ll fu Table 10 z k jm ht vb Table 13 Table 14 Table 15 om l.c gm an Lu n va Table 16 Table 17 Table 18 Table 19 Table 20 Table 21 Table 22 Figure Company structure of South Tax Consulting Co., Ltd – March 2019 (Source: South Tax Consulting Co., Ltd) 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) ey Figure t re LIST OF FIGURES Figure 3: Figure t to Figure ng hi Figure ep w Figure n lo ad Figure 8: Figure Figure 10 ju y th yi Figure 11 Process in accounting service of South Tax Consulting Co., Ltd – March 2019 (Source: South Tax Consulting Co., Ltd) Revenue and profit from 2014 to 2018 of South Tax Consulting Co., Ltd (Source: South Tax Consulting Co., Ltd) Revenue in each group of customer of South Tax Consulting Co., Ltd in 2018 (Source: South Tax Consulting Co., Ltd) The revenue growth rate of micro trading customers at South Tax Consulting Co., Ltd from 2015 to 2018 (Source: South Tax Consulting Co., Ltd) Number of micro trading customers at the year end in the period of 2014 – 2018 (Source: South Tax Consulting Co., Ltd) Initial cause and effect map (Author synthesis) Updated cause and effect map (Author synthesis) The growth rate of revenue from 2015 to 2018 of South Tax Consulting Co., Ltd (Source: South Tax Consulting Co., Ltd) Fish bone diagram of main problem in South Tax Consulting Co., Ltd (Author synthesis) Final cause and effect map (Author synthesis) Gantt-chart for action plan (Author synthesis) pl n ua al Figure 12 Figure 13 n va ll fu oi m at nh z z k jm ht vb om l.c gm an Lu n va ey t re Company introduction 1.1 Company background t to South Tax Consulting Co., Ltd (STC) was established in July 2011 The company is ng hi located in Phu Nhuan District, Ho Chi Minh City The firm‟s business is providing ep accounting service for small and medium-sized enterprises (SMEs) in Phu Nhuan w District CEO of South Tax Consulting Co., Ltd is Mr Vuong who has over 10 years n lo experience in accounting service area The structure of the company is simple It has ad 11 employees, in specific, 10 people in Accouting department (4 senior employees y th including employees with more than years experience and employees with more ju yi than years experience and junior employees under year up to year experience) pl and delivery man The responsibility of Mr Vuong – CEO is general management, al n ua developing new customers (as sales employee role), taking care of existing customers n va and supervising for accounting department Accountants are responsible for directly fu serving the accounting service to customers and delivery man is responsible for ll receiving – delivering accounting documents between the company and customers oi m Company structure is presented as following at nh z z k jm ht vb om l.c gm an Lu Figure Company structure of South Tax Consulting Co., Ltd – March 2019 (Source: South Tax Consulting Co., Ltd) 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 ey trading In terms of customer size, they have groups of customer, such as customers t re area, they have groups of customer, such as service, manufacturing, construction and n va Up to the end of 2018, STC has got 182 customers In terms of customer‟s business 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 t to ng company) According to Clause 1, Article of Decree 39/2018/ND-CP on 11 March hi 2018 about Determining Small and Medium-sized Enterprises, this group of customer ep is determining as micro enterprises Thus the main group of customers of STC is micro w enterprises in trading n lo 90 ad 80 < 10 bil VND/year 36 n 11 10 bil - 50 bil VND/year va ll fu 30 n 20 10 > 50 bil VND/year 65 ua 30 al 13 pl 40 yi 50 18 ju 60 y th 70 oi m at nh z 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) z ht vb jm Customers require for reliability as measurement for accounting service quality as k providers are recommended by their partners In terms of reliability in accounting gm service, the most important aspect that customers emphasize is the ability to perform l.c promised services dependably and accurately The competitive advantage of STC is om that the company has good relationship with tax authority in the area of Phu Nhuan an Lu District, Binh Thanh District, Tan Binh District and Go Vap District thus it is with competitive price STC is a micro enterprise with 3.7 billion VND in revenue 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 ey Accounting service providers in Phu Nhuan District not have big difference in t re 2018, thus it takes a trivial part of market share of this area in Ho Chi Minh City n va supportive for customers of STC who run business in these areas; and provides service 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 t to ng submit the data late for tax authorities, your company will also be fined Thus I really hi care about service quality of accounting service providers ep Trang: How you know about Mr Vuong‟s company? w Mrs Loan: At the beginning, I was recommended to use accounting service from n lo South Tax Consulting by my friend, Mr Dinh – CEO of Green Leaf Co., Ltd At that ad time, his company was customer of South Tax Consulting Co., Ltd He told me that y th ju Mr Vuong‟ s company provides high quality accounting service and he suggested that yi my company should cooperate with South Tax Consulting Co., Ltd Thus I had started pl ua al to cooperate with Mr Vuong‟s company I was really expected from the performance n of South Tax Consulting Co., Ltd in providing good accounting service quality n va Trang: Do you satisfy with Mr Vuong‟s service? ll fu Mrs Loan: I started to use accounting service from Mr Vuong‟s company three years oi m ago, in 2016 However, after two year using accounting service from South Tax nh Consulting Co., Ltd, I felt unsatisfied with the service quality of Mr Vuong‟s at company It was below what I had expected from them I did not think that they met z z my requirement as reliability towards their service and they did not perform well as jm ht vb they promise when we sign contract with each other Trang: Can you please tell me more about the problem that you meet? k gm Mrs Loan: I had some serious problems with Mr Vuong‟s company in the early of l.c the year 2018 Firstly, in their accounting process, they keep my accounting om documents to the accounting At the end of the year, they will return accounting an Lu 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 va reports insufficiently for my company At the end of 2017, I received the 78 ey tax reports which submitted to them are not enough as my company exported based on t re After they check my company‟s documents, they found out that my company‟s data in n announcement from tax authority for checking my company‟s financial documents 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 t to Mrs Ngan – CEO of Hanh Ngan Co Ltd: ng Trang: How you know about Mr Vuong‟s service? hi Mrs Ngan: I have used accounting service from South Tax Consulting Co., Ltd for ep years I was recommended for Mr Vuong‟s company by my partner who is also Mr w Vuong‟s customer Before working with Mr Vuong, I had had bad experience with n lo previous accounting service provider When my partner recommended South Tax ad Consulting Co., Ltd, I expected that Mr Vuong‟s company can perform well in service y th ju quality In the first year, it was quite alright with their service I feel quite satisfied yi with service quality of their company Mr Vuong did good job in taking care of pl ua al customer thus we established a good relationship in business In this year, I n recommended for Mr Vuong two customers (Ngoai Vi Co., Ltd and Buoc Tien Co., n va Ltd) However, in 2018, I had some problems when tax authority required for my ll fu company‟s tax finalization After checking financial documents of my company, they oi m responded to me that my financial reports were not accurate in two year from 2017 to nh 2018 The tax that I pay was not enough and I have to pay the supplementary tax and at the fine also I was exhausted working with tax authority that time z z Trang: How you choose your partner? vb jm ht 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 k gm good service quality, I will recommend them with my customers And if I satisfy with l.c their service quality, I have no reason to leave them for another partner because they om know my company well, and we have good relationship Moreover, we can even refer an Lu 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? va Mrs Ngan: I am thinking about changing partner in accounting service I am looking n ey t re 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: 79 Trang: Can you please tell me more about the problem that you met in working with Mr Vuong‟s company? Mr Sang: In 2018, I had serious problem with tax authority when they required my t to ng company to tax finalization After tax authorities checking our company reports, hi they responded that accounting data on reports of my company was not match the tax ep data in their system Moreover, they sent announcement to my company that our w reports submit late to them Then I had to pay supplement tax and fine for them After n lo receiving announcement from tax authority, I immediately cross-checked with Mr ad Vuong‟s company to identify where the problems might came from Finally, it is y th ju responsibility of South Tax Consulting Co., Ltd for not preparing accurately the data yi to submit to tax authority for my company In terms of what I could do, I submitted all pl n ua al the required documents to his company n va ll fu oi m at nh z z k jm ht vb om l.c gm an Lu n va ey t re 80 References t to (1) Pareto, V Manuale d'economia politica, Scoietà Editrice Libraria Milan; 1906 ng (2) Singh SS, Borle S, Jain DC A generalized framework for estimating customer hi ep lifetime value when customer lifetimes are not observed Quantitative Marketing w and Economics 2009;7(2):181-205 n lo ad (3) Jiun-Sheng CL, Chung-Yueh W The role of expected future use in relationship- y th based service retention Managing Service Quality 2011;21(5):535-551 ju yi (4) Lee Y, Wang Y, Lu S, Hsieh Y, Chien C, Tsai S, et al An empirical research on pl al n ua customer satisfaction study: a consideration of different levels of performance n va SpringerPlus 2016;5(1):1-9 ll fu (5) Jamali D A study of customer satisfaction in the context of a public private m oi partnership The International Journal of Quality & Reliability Management 2007; at nh 24(4):370-385 z z (6) Wright, T A., and Bonett D G The contribution of burnout to work performance vb jm ht Journal of Organizational Behavior 1997;18:491-499 k (7) Hutchins TL, Howard M, Prelock PA, Belin G Retention of School-Based SLPs: gm om l.c Relationships Among Caseload Size, Workload Satisfaction, Job Satisfaction, and Best Practice Communication Disorders Quarterly 2010;31(3):139-154 an Lu (8) Shaukat AR, Nazir A Measuring Employees' Commitment through Job va Satisfaction: Perception of Public Primary School Teachers Bulletin of Education n t re ey and Research 2017;39(1) 81 (9) Chen S, Lin P, Lu C, Tsao C The moderation effect of HR strength on the relationship between employee commitment and job performance Social Behavior t to and Personality 2007;35(8):1121-1138 ng hi (10) Krueger, A., & C, Rouse The impact of workplace education on earnings, turnover ep and job performance Journal of Labor Economics 1998;16(11) w n lo (11) Katou, A., & Budhwar, P The effect of HRM policies on organizational ad performance in Greek manufacturing firms Thunderbird International Business y th ju Review 2007;49(1) yi pl (12) Ghebregiorgis, F., & Karsten, L Human resource management and performance in ua al n a developing country International Journal of Human Resource Management va n 2007;18(2) fu ll (13) Dwomoh G, Boachie WK, Kwarteng K The relationship between organizations‟ skills, abilities (SKAS) and shareholders wealth at nh knowledge, oi m acquired z maximization: The Mediating role of training investment International Journal of z jm ht vb Information, Business and Management 2017;9(1):149-166 (14) Palmer KN, Ziegenfuss DE, Pinsker RE International knowledge, skills, and k gm abilities of auditors/accountants: Evidence from recent competency studies om l.c Managerial Auditing Journal 2004;19(7):889-896 an Lu (15) Michael JH, Leschinsky R, Gagnon MA Production employee performance at a furniture manufacturer: The importance of supportive supervisors For Prod n va ey t re Journal 2006;56(6):19-24 82 (16) Goris, J.R., B.C Vaught, and J.D Pettit, Jr Effects of communication direction on job performance and satisfaction: A moderated regression analysis J of Business t to Communication 2000;37(4):348-368 ng hi (17) Johlke, M.C and D.F Duhan Supervisor communication and service employee ep outcomes J of Serv Res 2000;3(2): 154-165 w n lo (18) Kreitner, R & Kinicki, A Organizational behavior, key concepts, skills and best ad practice New York, McGraw Hill; 2009 y th ju (19) Sudiardhita KIR, Mukhtar S, Hartono B, Herlitah, Sariwulan T, Nikensari SI The yi pl effect of compensation, motivation of employee and work satisfaction to employee ua al n performance PT Bank XYZ (Persero) TBK Academy of Strategic Management n va Journal 2018;17(4):1-14 fu ll (20) Sweeney JT, Summers SL The effect of the busy season workload on public oi m at nh accountants' job burnout Behavioral Research in Accounting 2002;14:223-245 z (21) Senatra, P Role conflict, role ambiguity, and organizational climate in a public z jm ht vb accounting firm The Accounting Review 55 (October) 1980:594-603 (22) Campbell, M C., J B Sheridan, and K Q Campbell How accountants cope k l.c gm with stress? 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enterprises, w small businesses, medium-sized enterprises n lo Micro enterprises in the fields of agriculture, forestry, fisheries and industry and ad construction sectors have an average number of employees participating in social y th ju insurance not exceed 10 people and the total turnover of the year not exceed billion yi VND or total capital not exceed billion VND pl ua al Micro enterprises in the field of trading and services have an annual average number n of employees participating in social insurance not exceeding 10 people and the total ll fu billion VND n va turnover of the year is not more than 10 billion VND or the total capital is not over oi m Small businesses in the fields of agriculture, forestry, fisheries and industry and nh construction sectors have an annual average number of employees participating in at social insurance not exceed 100 people and the total turnover of the year shall not z z exceed 50 billion VND or total capital of no more than 20 billion VND, but not a jm ht vb micro enterprise as stipulated in Clause of this Article Small businesses in the field of trading and services have an average number of k gm employees participating in social insurance not exceeding 50 people and the total l.c turnover of the year does not exceed 100 billion VND or the total capital is not more om than 50 billion VND, but not a micro enterprise as stipulated in clause of this Article an Lu Medium enterprises in the fields of agriculture, forestry, fisheries and industry and construction sectors have an average number of employees participating in social va insurance not exceeding 200 people and the total turnover of the year does not exceed n Article 90 ey enterprises or micro enterprises according to the provisions of Clauses and of this t re 200 billion VND or total capital of not more than 100 billion VND, but not small 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 t to ng more than 100 billion VND, but not microenterprises and small enterprises as hi prescribed in Clauses and of this Article ep w Reference source for costs provided in alternative solutions n lo Cost for computer: ad Cost for reference ju y th Items 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/ yi 1,480,000 pl Samsung desktop 24 inch 3,199,000 ua al 3,150,000 n va 9,680,000 n fu 11,627,000 ll CPU HP slimline 270-P013L Z8H31AA oi m 9,910,000 at nh z Cost for cloud accounting software: z Price for software 35,600,000 Price for installing, training, consulting 11,800,000 Total 47,400,000 Price for software 39,000,000 l.c Price for installing, training, consulting 10,000,000 http://ezsoft.vn/dich-vu Total 49,000,000 Price for software 37,000,000 Price for installing, training, consulting 11,000,000 Total 48,000,000 http://www.fast.com.vn/bang-giaphan-mem-ke-toan-fastaccounting k gm om an Lu ey 91 t re https://www.ketoan1a.com/bieup hi/bieu-phi-tron-goi-ke-toan1a.html n va 1A Accounting Link for reference jm 3T Accounting Cost for reference ht Fast Accounting Items vb Branch Cost for decorating office: Categories Link for reference VND t to Renting designer for redecorating https://kientrucnhat.com/bao-giathiet-ke/ 7,000,000 ng hi ep Cost for contractors (work package contract) 160,000,000 -Redecorating 20,000,000 15,000,000 w -Soundproofed wall construction 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 n lo 125,000,000 Total 167,000,000 ad -Purchasing furniture (tables, chairs…) ju y th yi Cost for renting: Link for reference pl Categories 2 http://sentosacorp.vn/2019/07/08 /cho-thue-van-phong-cong-tysach-moi-va-hien-dai-tai-trungtam-quan-phunhuan/?gclid=EAIaIQobChMI0 K6DtZ6y4wIVhbaWCh3RrwNY EAAYASAAEgKENfD_BwE 60 m 216,000,000 237,600,000 n ua al Square (m ) Renting price for first year (VND/year) Renting price for next years (VND/year) n va years ll fu Length of renting contract oi m at nh z z k jm ht vb om l.c gm an Lu n va ey t re 92