Tài liệu hạn chế xem trước, để xem đầy đủ mời bạn chọn Tải xuống
1
/ 94 trang
THÔNG TIN TÀI LIỆU
Thông tin cơ bản
Định dạng
Số trang
94
Dung lượng
878,68 KB
Nội dung
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 123doc 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 123doc Contents 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 123doc 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 123doc 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 123doc 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 123doc C.33.44.55.54.78.65.5.43.22.2.4 22.Tai lieu Luan 66.55.77.99 van Luan an.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.33.44.55.54.78.655.43.22.2.4.55.22 Do an.Tai lieu Luan van Luan an Do an.Tai lieu Luan van Luan an Do an LIST OF TABLES Table Table Table Table Table Table Table Table Table Table 10 Table 11 Table 12 Table 13 Table 14 Table 15 Table 16 Table 17 Table 18 Table 19 Table 20 Table 21 Table 22 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) LIST OF FIGURES Figure 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) Stt.010.Mssv.BKD002ac.email.ninhd 77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77t@edu.gmail.com.vn.bkc19134.hmu.edu.vn.Stt.010.Mssv.BKD002ac.email.ninhddtt@edu.gmail.com.vn.bkc19134.hmu.edu.vn 123doc C.33.44.55.54.78.65.5.43.22.2.4 22.Tai lieu Luan 66.55.77.99 van Luan an.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.33.44.55.54.78.655.43.22.2.4.55.22 Do an.Tai lieu Luan van Luan an Do an.Tai lieu Luan van Luan an Do an Figure 3: Figure Figure Figure Figure Figure 8: Figure Figure 10 Figure 11 Figure 12 Figure 13 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) Stt.010.Mssv.BKD002ac.email.ninhd 77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77t@edu.gmail.com.vn.bkc19134.hmu.edu.vn.Stt.010.Mssv.BKD002ac.email.ninhddtt@edu.gmail.com.vn.bkc19134.hmu.edu.vn 123doc C.33.44.55.54.78.65.5.43.22.2.4 22.Tai lieu Luan 66.55.77.99 van Luan an.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.33.44.55.54.78.655.43.22.2.4.55.22 Do an.Tai lieu Luan van Luan an Do an.Tai lieu Luan van Luan an Do an 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 Stt.010.Mssv.BKD002ac.email.ninhd 77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77t@edu.gmail.com.vn.bkc19134.hmu.edu.vn.Stt.010.Mssv.BKD002ac.email.ninhddtt@edu.gmail.com.vn.bkc19134.hmu.edu.vn 123doc C.33.44.55.54.78.65.5.43.22.2.4 22.Tai lieu Luan 66.55.77.99 van Luan an.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.33.44.55.54.78.655.43.22.2.4.55.22 Do an.Tai lieu Luan van Luan an Do an.Tai lieu Luan van Luan an Do an 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 18 60 50 40 13 20 10 30 > 50 bil VND/year 65 30 36 10 bil - 50 bil VND/year < 10 bil VND/year 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 Stt.010.Mssv.BKD002ac.email.ninhd 77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77t@edu.gmail.com.vn.bkc19134.hmu.edu.vn.Stt.010.Mssv.BKD002ac.email.ninhddtt@edu.gmail.com.vn.bkc19134.hmu.edu.vn 123doc C.33.44.55.54.78.65.5.43.22.2.4 22.Tai lieu Luan 66.55.77.99 van Luan an.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.33.44.55.54.78.655.43.22.2.4.55.22 Do an.Tai lieu Luan van Luan an Do an.Tai lieu Luan van Luan an Do an 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 Stt.010.Mssv.BKD002ac.email.ninhd 77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77t@edu.gmail.com.vn.bkc19134.hmu.edu.vn.Stt.010.Mssv.BKD002ac.email.ninhddtt@edu.gmail.com.vn.bkc19134.hmu.edu.vn 123doc 78 C.33.44.55.54.78.65.5.43.22.2.4 22.Tai lieu Luan 66.55.77.99 van Luan an.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.33.44.55.54.78.655.43.22.2.4.55.22 Do an.Tai lieu Luan van Luan an Do an.Tai lieu Luan van Luan an Do an 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: Stt.010.Mssv.BKD002ac.email.ninhd 77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77t@edu.gmail.com.vn.bkc19134.hmu.edu.vn.Stt.010.Mssv.BKD002ac.email.ninhddtt@edu.gmail.com.vn.bkc19134.hmu.edu.vn 123doc 79 C.33.44.55.54.78.65.5.43.22.2.4 22.Tai lieu Luan 66.55.77.99 van Luan an.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.33.44.55.54.78.655.43.22.2.4.55.22 Do an.Tai lieu Luan van Luan an Do an.Tai lieu Luan van Luan an Do an 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 company to tax finalization After tax authorities checking our company reports, they responded that accounting data on reports of my company was not match the tax data in their system Moreover, they sent announcement to my company that our reports submit late to them Then I had to pay supplement tax and fine for them After receiving announcement from tax authority, I immediately cross-checked with Mr Vuong‟s company to identify where the problems might came from Finally, it is responsibility of South Tax Consulting Co., Ltd for not preparing accurately the data to submit to tax authority for my company In terms of what I could do, I submitted all the required documents to his company Stt.010.Mssv.BKD002ac.email.ninhd 77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77t@edu.gmail.com.vn.bkc19134.hmu.edu.vn.Stt.010.Mssv.BKD002ac.email.ninhddtt@edu.gmail.com.vn.bkc19134.hmu.edu.vn 123doc 80 C.33.44.55.54.78.65.5.43.22.2.4 22.Tai lieu Luan 66.55.77.99 van Luan an.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.33.44.55.54.78.655.43.22.2.4.55.22 Do an.Tai lieu Luan van Luan an Do an.Tai lieu Luan van Luan an Do an References (1) Pareto, V Manuale d'economia politica, Scoietà Editrice Libraria Milan; 1906 (2) Singh SS, Borle S, Jain DC A generalized framework for estimating customer lifetime value when customer lifetimes are not observed Quantitative Marketing and Economics 2009;7(2):181-205 (3) Jiun-Sheng CL, Chung-Yueh W The role of expected future use in relationshipbased service retention Managing Service Quality 2011;21(5):535-551 (4) Lee Y, Wang Y, Lu S, Hsieh Y, Chien C, Tsai S, et al An empirical research on customer satisfaction study: a consideration of different levels of performance SpringerPlus 2016;5(1):1-9 (5) Jamali D A study of customer satisfaction in the context of a public private partnership The International Journal of Quality & Reliability Management 2007; 24(4):370-385 (6) Wright, T A., and Bonett D G The contribution of burnout to work performance Journal of Organizational Behavior 1997;18:491-499 (7) Hutchins TL, Howard M, Prelock PA, Belin G Retention of School-Based SLPs: Relationships Among Caseload Size, Workload Satisfaction, Job Satisfaction, and Best Practice Communication Disorders Quarterly 2010;31(3):139-154 (8) Shaukat AR, Nazir A Measuring Employees' Commitment through Job Satisfaction: Perception of Public Primary School Teachers Bulletin of Education and Research 2017;39(1) Stt.010.Mssv.BKD002ac.email.ninhd 77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77t@edu.gmail.com.vn.bkc19134.hmu.edu.vn.Stt.010.Mssv.BKD002ac.email.ninhddtt@edu.gmail.com.vn.bkc19134.hmu.edu.vn 123doc 81 C.33.44.55.54.78.65.5.43.22.2.4 22.Tai lieu Luan 66.55.77.99 van Luan an.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.33.44.55.54.78.655.43.22.2.4.55.22 Do an.Tai lieu Luan van Luan an Do an.Tai lieu Luan van Luan an Do an (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 and Personality 2007;35(8):1121-1138 (10) Krueger, A., & C, Rouse The impact of workplace education on earnings, turnover and job performance Journal of Labor Economics 1998;16(11) (11) Katou, A., & Budhwar, P The effect of HRM policies on organizational performance in Greek manufacturing firms Thunderbird International Business Review 2007;49(1) (12) Ghebregiorgis, F., & Karsten, L Human resource management and performance in a developing country International Journal of Human Resource Management 2007;18(2) (13) Dwomoh G, Boachie WK, Kwarteng K The relationship between organizations‟ acquired knowledge, skills, abilities (SKAS) and shareholders wealth maximization: The Mediating role of training investment International Journal of Information, Business and Management 2017;9(1):149-166 (14) Palmer KN, Ziegenfuss DE, Pinsker RE International knowledge, skills, and abilities of auditors/accountants: Evidence from recent competency studies Managerial Auditing Journal 2004;19(7):889-896 (15) Michael JH, Leschinsky R, Gagnon MA Production employee performance at a furniture manufacturer: The importance of supportive supervisors For Prod Journal 2006;56(6):19-24 Stt.010.Mssv.BKD002ac.email.ninhd 77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77t@edu.gmail.com.vn.bkc19134.hmu.edu.vn.Stt.010.Mssv.BKD002ac.email.ninhddtt@edu.gmail.com.vn.bkc19134.hmu.edu.vn 123doc 82 C.33.44.55.54.78.65.5.43.22.2.4 22.Tai lieu Luan 66.55.77.99 van Luan an.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.33.44.55.54.78.655.43.22.2.4.55.22 Do an.Tai lieu Luan van Luan an Do an.Tai lieu Luan van Luan an Do an (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 Communication 2000;37(4):348-368 (17) Johlke, M.C and D.F Duhan Supervisor communication and service employee outcomes J of Serv Res 2000;3(2): 154-165 (18) Kreitner, R & Kinicki, A Organizational behavior, key concepts, skills and best practice New York, McGraw Hill; 2009 (19) Sudiardhita KIR, Mukhtar S, Hartono B, Herlitah, Sariwulan T, Nikensari SI The effect of compensation, motivation of employee and work satisfaction to employee performance PT Bank XYZ (Persero) TBK Academy of Strategic Management Journal 2018;17(4):1-14 (20) Sweeney JT, Summers SL The effect of the busy season workload on public accountants' job burnout Behavioral Research in Accounting 2002;14:223-245 (21) Senatra, P Role conflict, role ambiguity, and organizational climate in a public accounting firm The Accounting Review 55 (October) 1980:594-603 (22) Campbell, M C., J B Sheridan, and K Q Campbell How accountants cope with stress? The Woman CPA (July) 1988:4-7 (23) Gaertner, J F., and J A Ruhe Job-related stress in public accounting Journal of Accountancy (June) 1981: 68-74 (24) Piccoli, L., J R Ewing, and K M Hiltebeitel Why is public accounting stressful? The Woman CPA (July) 1988:8-12 (25) Devanna et al Human Resource Management 2nd edition London: Pitman Publishing; 2005 Stt.010.Mssv.BKD002ac.email.ninhd 77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77t@edu.gmail.com.vn.bkc19134.hmu.edu.vn.Stt.010.Mssv.BKD002ac.email.ninhddtt@edu.gmail.com.vn.bkc19134.hmu.edu.vn 123doc 83 C.33.44.55.54.78.65.5.43.22.2.4 22.Tai lieu Luan 66.55.77.99 van Luan an.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.33.44.55.54.78.655.43.22.2.4.55.22 Do an.Tai lieu Luan van Luan an Do an.Tai lieu Luan van Luan an Do an (26) Wright, V and Taylor A The Handbook of Performance Management London: Institute of Personnel Management; 2004 (27) Guest, D E Current Trends in Human Resource Management in Europe London: Kogan Page; 2009 (28) Baron, J.N and D.M Kreps Strategic Human Resource Management: Frameworks for General Managers John Wiley and Sons, New York; 1999 (29) Giroux I Problem solving in small firms: an interpretive study Journal of Small Business and Enterprise Development 2009;16(1):167-184 (30) Florén, H Managerial work in small firms: summarizing what we know and sketching a research agenda International Journal of Entrepreneurial Behaviour & Research 2006;12(5):272-88 (31) Lazaroiu G Employee motivation and job performance Linguistic and Philosophical Investigations 2015;14:97-102 (32) Noci G Accounting and non-accounting measures of quality-based performances in small firms International Journal of Operations & Production Management 1995;15(7):78 (33) Song L, Wang Y, Wei J Revisiting motivation preference within the Chinese context: an empirical study Chinese Management Studies 2007;1(1):25-41 (34) Vallerand RJ From Motivation to Passion: In Search of the Motivational Processes Involved in a Meaningful Life Canadian Psychology 2012;53(1):42-52 (35) Dobre, O Employee motivation and organizational performance Review of Applied Socio- Economic Research Journal 2013;5(1):53 Available at: http://www.reaser.eu [Accessed: 22 May 2019] Stt.010.Mssv.BKD002ac.email.ninhd 77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77t@edu.gmail.com.vn.bkc19134.hmu.edu.vn.Stt.010.Mssv.BKD002ac.email.ninhddtt@edu.gmail.com.vn.bkc19134.hmu.edu.vn 123doc 84 C.33.44.55.54.78.65.5.43.22.2.4 22.Tai lieu Luan 66.55.77.99 van Luan an.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.33.44.55.54.78.655.43.22.2.4.55.22 Do an.Tai lieu Luan van Luan an Do an.Tai lieu Luan van Luan an Do an (36) Gavrea, C., Ilies, L and Stegerean, R Determinants of Organisational Performance: The Case of Romania Management & Marketing Challenges for the Knowledge Society 2011;6(2):258-300 (37) Ismajli, N., Zekiri, J., Qosja, E and Krasniqi, of Motivation Factors on Employee Performance in I Kosovo The Importance Municipalities Political Sciences & Public Affairs 2015;3(2):2-6 (38) Durocher S The future of interpretive accounting research: The contribution of McCracken's (1988) approach Qualitative Research in Accounting and Management 2009;6(3):137-159 (39) Latham GP, Pinder CC Work motivation theory and research at the dawn of the twenty-first century Annu Rev Psychol 2005;56:485-516 (40) Moodley S, Hove G, Karodia AM, PhD The factors affecting employee motivation and its impact on organizational performance at an engineering supplies company in Durban, Kwa-Zulu Natal Kuwait Chapter of the Arabian Journal of Business and Management Review 2018;7(4):55 (41) Jain VK Motivation at work: A case study International Journal of Education and Management Studies 2014;4(1):23-30 (42) Giovanis A, Athanasopoulou P, Tsoukatos E The role of service fairness in the service quality - relationship quality - customer loyalty chain: An empirical study Journal of Service Theory and Practice 2015;25(6):744-776 (43) Selvarajan, T and Cloningen, P Can Performance Appraisals motivate employees to improve performance? A Mexican Study The International Journal of Human resource Management 2012;23(15) Stt.010.Mssv.BKD002ac.email.ninhd 77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77t@edu.gmail.com.vn.bkc19134.hmu.edu.vn.Stt.010.Mssv.BKD002ac.email.ninhddtt@edu.gmail.com.vn.bkc19134.hmu.edu.vn 123doc 85 C.33.44.55.54.78.65.5.43.22.2.4 22.Tai lieu Luan 66.55.77.99 van Luan an.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.33.44.55.54.78.655.43.22.2.4.55.22 Do an.Tai lieu Luan van Luan an Do an.Tai lieu Luan van Luan an Do an (44) Bulto L, Markos S Effect of performance appraisal system on employee motivation Prestige International Journal of Management & IT- Sanchayan 2017; 6(2):25-36 (45) Shahzadi, I., Javed, A., Pirzada, S., Nasreen, S and Khanam, F Impact of Employee Motivation on Employee Performance European Journal of Business and Management 2014;6(23):159-166 (46) Moodley S, Hove G, Karodia AM, PhD The factors affecting employee motivation and its impact on organizational performance at an engineering supplies company in Durban, Kwa-Zulu Natal Kuwait Chapter of the Arabian Journal of Business and Management Review 2018;7(4):55 (47) Kian, T., Rajah, K and Yusoff, W Job Satisfaction and Motivation: What are the differences amongst these two? European Journal of Business and Social Sciences 2014;3(2):94-102 Available at: http://www.ejbss.com/recent.aspx [Accessed: 22 May 2019] (48) Naqvi, S., Ishtiaq, M., Kanwal, N and Ali, M Impact of Job Autonomy on Organizational Commitment and Job Satisfaction: The Moderating Role of Organizational Culture in Fast Food Sector of Pakistan International Journal of Business and Management 2013;8(17): 92-102 (49) Bernstrøm VH, Svare H Significance of Monitoring and Control for Employees' Felt Trust, Motivation, and Mastery Nordic Journal of Working Life Studies 2017;7(4):29-49 (50) Colquitt, J A., Scott, B A and LePine, J A Trust, trustworthiness, and trust propensity: A meta-analytic test of their unique relationships with risk Stt.010.Mssv.BKD002ac.email.ninhd 77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77t@edu.gmail.com.vn.bkc19134.hmu.edu.vn.Stt.010.Mssv.BKD002ac.email.ninhddtt@edu.gmail.com.vn.bkc19134.hmu.edu.vn 123doc 86 C.33.44.55.54.78.65.5.43.22.2.4 22.Tai lieu Luan 66.55.77.99 van Luan an.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.33.44.55.54.78.655.43.22.2.4.55.22 Do an.Tai lieu Luan van Luan an Do an.Tai lieu Luan van Luan an Do an taking and iob performance Journal of Applied Psychology 2007;92(4): 909-927 doi: http://dx.doi org/10.1037/0021-9010.92.4.909 (51) Holder M, Berndt A The effect of changes in servicescape and service quality perceptions in a maternity unit Int J Health Care Qual Assur 2011;24(5):389-405 (52) Rosenbaum MS, Massiah C An expanded servicescape perspective Journal of Service Management 2011;22(4):471-490 (53) Soni R, Saluja R, Vardia S Awareness and Adoption of Cloud Accounting Software: An Empirical Research IUP Journal of Accounting Research & Audit Practices 2018;17(2):36-50 (54) Cockrill A, Goode M, Emberson D Servicescape matters - or does it? The special case of betting shops Marketing Intelligence & Planning 2008;26(2):189-206 (55) Schlittmeier S, Feil A, Liebl A, Hellbrück J The impact of road traffic noise on cognitive performance in attention-based tasks depends on noise level even within moderate-level ranges Noise & Health 2015;17(76):148-157 (56) Han J, Hyo-Jin Kang, Kwon GH A Systematic Underpinning and Framing of the Servicescape: Reflections on Future Challenges in Healthcare Services International Journal of Environmental Research and Public Health 2018;15(3):509 (57) Pakdel, B The Historical Context of Motivation and Analysis Theories Individual Motivation International Journal of Humanities and Social Science 2013;3(18): 241-247 Stt.010.Mssv.BKD002ac.email.ninhd 77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77t@edu.gmail.com.vn.bkc19134.hmu.edu.vn.Stt.010.Mssv.BKD002ac.email.ninhddtt@edu.gmail.com.vn.bkc19134.hmu.edu.vn 123doc 87 C.33.44.55.54.78.65.5.43.22.2.4 22.Tai lieu Luan 66.55.77.99 van Luan an.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.33.44.55.54.78.655.43.22.2.4.55.22 Do an.Tai lieu Luan van Luan an Do an.Tai lieu Luan van Luan an Do an (58) Lia Buarque de MG, Fogliatto FS, Belmonte F Analysis of motivational issues in the work environment a case study from the banking sector Proceedings of the Human Factors and Ergonomics Society Annual Meeting 2000;2:309 (59) Brown, M Character revealed in design Management Today 1993:83-85 (60) Kleinschrod, W A Office landscaping Planning for tomorrow Administrative Management 1985;46(12): 25-28 (61) Soni R, Saluja R, Vardia S Awareness and Adoption of Cloud Accounting Software: An Empirical Research IUP Journal of Accounting Research & Audit Practices 2018;17(2):36-50 (62) Padilla RS, Milton SK, Johnson LW Components of service value in business-tobusiness Cloud Computing Journal of Cloud Computing 2015;4(1):1-20 (63) Mangiuc D Accountants and the cloud – Involving the professionals Accounting and Management Information Systems 2017;16(1):179-198 (64) Phong Vu PC-may tinh de ban Available from: https://phongvu.vn/pc-may-tinhde-ban-613.cat?pv_medium=m-pc-may-tinh-de-ban [Accessed 22 May 2019] (65) Stallworth Jr O,E., Kleiner BH Recent developments in office design Facilities 1996;14(1):34-42 (66) Cao P, Xia WH, Liu CN Study and Practice on the Performance of Soundproofing for Office Building Wall Applied Mechanics and Materials 2011;147:132 (67) Ornstein S The Hidden Influences Of Office Design The Academy of Management Executive 1989;3(2):144 (68) Irvine KN, Warber SL, Devine-Wright P, Gaston KJ Understanding Urban Green Space as a Health Resource: A Qualitative Comparison of Visit Motivation and Stt.010.Mssv.BKD002ac.email.ninhd 77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77t@edu.gmail.com.vn.bkc19134.hmu.edu.vn.Stt.010.Mssv.BKD002ac.email.ninhddtt@edu.gmail.com.vn.bkc19134.hmu.edu.vn 123doc 88 C.33.44.55.54.78.65.5.43.22.2.4 22.Tai lieu Luan 66.55.77.99 van Luan an.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.33.44.55.54.78.655.43.22.2.4.55.22 Do an.Tai lieu Luan van Luan an Do an.Tai lieu Luan van Luan an Do an Derived Effects among Park Users in Sheffield, UK International Journal of Environmental Research and Public Health 2013;10(1):417-42 (69) Bae S, Asojo A, Guerin D, Martin C A Post-Occupancy Evaluation of the Impact of Indoor Environmental Quality on Health and Well-Being in Office Buildings Journal of Organizational Psychology 2017;17(6):25-36 (70) Moffat É Environmental satisfaction at work, satisfaction at work and turnover intention Study on a sample of French office workers Bulletin of the Transilvania University of Brasov.Series VII, Social Sciences and Law 2017;10(1):53-60 (71) Keller, R.T and Holland, W.E Communicators and innovators in research and development organizations Academy of Management Journal 1983;26:742-749 (72) Brill, M and Weideman, S Disproving Widespread Myths About Workplace Design Kimball International, Jasper, IN; 2001 (73) McGhee, N., Kyungmi, K., & Jennings, G Gender and motivation for agritourism entrepreneurship Tourism Management 2007;28:280-289 doi:10.1016/j tourman.2005.12.022 (74) Sörensson A, Dalborg C Female entrepreneurs in nature-based businesses: working conditions, well-being, and everyday life situation Society, Health & Vulnerability 2017;8:31-39 Stt.010.Mssv.BKD002ac.email.ninhd 77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77t@edu.gmail.com.vn.bkc19134.hmu.edu.vn.Stt.010.Mssv.BKD002ac.email.ninhddtt@edu.gmail.com.vn.bkc19134.hmu.edu.vn 123doc 89 C.33.44.55.54.78.65.5.43.22.2.4 22.Tai lieu Luan 66.55.77.99 van Luan an.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.33.44.55.54.78.655.43.22.2.4.55.22 Do an.Tai lieu Luan van Luan an Do an.Tai lieu Luan van Luan an Do an Appendix Decree 39/2018/ND-CP (11 March 2018) Chapter II DETERMINING SMALL AND MEDIUM ENTERPRISES Article Criteria for determining small and medium enterprises Small and medium-sized enterprises are divided by size including micro enterprises, small businesses, medium-sized enterprises Micro enterprises in the fields of agriculture, forestry, fisheries and industry and construction sectors have an average number of employees participating in social insurance not exceed 10 people and the total turnover of the year not exceed billion VND or 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 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 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 Stt.010.Mssv.BKD002ac.email.ninhd 77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77t@edu.gmail.com.vn.bkc19134.hmu.edu.vn.Stt.010.Mssv.BKD002ac.email.ninhddtt@edu.gmail.com.vn.bkc19134.hmu.edu.vn 123doc 90 C.33.44.55.54.78.65.5.43.22.2.4 22.Tai lieu Luan 66.55.77.99 van Luan an.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.33.44.55.54.78.655.43.22.2.4.55.22 Do an.Tai lieu Luan van Luan an Do an.Tai lieu Luan van Luan an Do an 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 Stt.010.Mssv.BKD002ac.email.ninhd 77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77t@edu.gmail.com.vn.bkc19134.hmu.edu.vn.Stt.010.Mssv.BKD002ac.email.ninhddtt@edu.gmail.com.vn.bkc19134.hmu.edu.vn 123doc 91 C.33.44.55.54.78.65.5.43.22.2.4 22.Tai lieu Luan 66.55.77.99 van Luan an.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.C.33.44.55.54.78.655.43.22.2.4.55.22 Do an.Tai lieu Luan van Luan an Do an.Tai lieu Luan van Luan an Do an Stt.010.Mssv.BKD002ac.email.ninhd 77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77.77.99.44.45.67.22.55.77.C.37.99.44.45.67.22.55.77t@edu.gmail.com.vn.bkc19134.hmu.edu.vn.Stt.010.Mssv.BKD002ac.email.ninhddtt@edu.gmail.com.vn.bkc19134.hmu.edu.vn