Kế hoạch triển khai ứng dụng phần mềm tài chính và kế toán công ty xây dựng lũng lô

KẾ HOẠCH TRIỂN KHAI ỨNG DỤNG PHẦN MỀM TÀI CHÍNH VÀ KẾ TỐN: CƠNG TY XÂY DỰNG LŨNG LƠ A PLAN FOR IMPLEMENTING APPLICATION OF THE FINANCE AND ACCOUNTING SOFTWARE: LUNG LO CONSTRUCTION COMPANY I Introduction General Information: Company name: Lung Lo Construction Company Address: No 162 Truong Chinh Street, Dong Da District, Ha Noi Telephone: (84-4) 35633582 Fax: (84-4) 35625708 Email: info@lunglo.com.vn Development history: Lung Lo Construction Company is a defence-business company belonging to the Ministry of Defence - Established in November, 1989 with the initial business name: The Lung Lo constructional survey and Design Company In August, 1993 the Ministry of Defence made the decision no 577/QĐ-BQP changing the name into Lung Lo Construction Company - On 17 April 1996, the Ministry of Defence made the Decision no 466/QĐ-QP to establish thye Lung Lo Construction Company on the basis of merging businesses: Lung Lo Construction Company, Construction Company 25-3 and the Constructional Survey, Design & Consultancy Enterprise - On January 2010, the Minister of Defence made Decision No 45/QĐ-BQP to turn the Lung Lo Construction Company into the Lung Lo Single-Member Limited Liability Construction Company operating with the mother company-daughter company form of business - On 02 December 2011, The Minister of Defence made Decision No 4698/QĐ-BQP about transferring the Lung Lo Single-Member Limited Liability Construction Company from the umbrella of the Engineering High Command to under the direct charge of the Ministry of Defence - On 12 January 2012, the Minister of Defence made the Decision no 99/QĐ-BQP to reorganize the Lung Lo Single-Member Limited Liability Construction Company and turn it into the Lung Lo Construction Company operating with the mother company-daughter company form of business [p Vietnamese] Organization chart: Note: Title Line: Skeleton Diagram about the organization of Lung Lo Construction Company operating with the mother company – daughter company form of business Line (Yellow): Chairman of the Council of Members (Chairman of the Council of Members and concurrently Director General) – Controller Line (Yellow): Directorate General Line (Lavender): Planning Department; Administrative & Accounting Department; Organization and Labour Department; Political Department; Investment Project Management Department; Technology Equipment Department; Secretariat Line (Yellow): Daughter companies; Dependent Units; Associated Companies # Daughter Companies (vertical lineup): Lung Lo Single-Member Limited Liability Company; Lung Lo Construction Joint Stock Company; Lung Lo Construction Joint Stock Company; Lung Lo Construction Joint Stock Company # Dependent Units (Left Vertical Lineup): Bridge and Tunnel Construction Company; Marine Projects Construction Company; Centre Processing Bombs, Mines and Explosives; Transport & Mechanical Performance Company; Underground & Submerged Projects Construction Company; Southern Construction and Investment Company # Dependent Units (Right Vertical Lineup): Urban Investment and Development Company; Infrastructure Investment and Development Company; Central Representative Office, Da Nang; Southern Representative Office, Ho Chi Minh City; Northern Central Representative Office, Nghe An; Representative Office, Laos # Associated Companies (Right Vertical Lineup): Lung Lo Construction Joint Stock Company; Lung Lo Joint Stock Investment and Development Company; Construction Joint Stock Company MXD VN – URAL; My Duc Cement Joint Stock Company; Military Commercial Joint Stock Bank [p Vietnamese] Achievement Awards  Labour Medal First Grade of the President of the Socialist Republic of Vietnam regarding “Excellent achievements in the tasks performing lanes and locks in the service of rescue activities in Song Tử Tây islands, Spratly islands, contributing to the cause of building Socialism and National Defence” pursuant to Decision no 153 QĐ/CTN on 15 October 2009  Labour Medal Second Grade of the President of the Socialist Republic of Vietnam regarding “Excellent completion of the designing and performing tasks concerning Bach Long Vi island’s dock and anchorage Project, Hai Phong City, contributing to the cause of building Socialism and National Defence” pursuant to Decision no 21 QĐ/CTN on 09 January October 2004  Labour Medal Second Grade of the President of the Socialist Republic of Vietnam regarding “Excellent achievements in the tasks performing the A Vuong Hydroelectric Power Plant, contributing to the cause of building Socialism and National Defence”  Labour Medal Third Grade of the President of the Socialist Republic of Vietnam regarding “Excellent achievements in the tasks from 1994 to 1998, contributing ot the building of the army, consolidating national defence and safeguarding the country” pursuant to Decision no 470 KT/CT on 13 December 1999  High Quality Gold Medal for path HCC.25R of Tân Sân Nhất airport  Merit Certificate of Vietnam Oil and Gas Group regarding “Excellent achievements in the emulation movement while building the Dung Quat Oil Refinery in 2007” pursuant to Decision no 098/QĐ-DKVN on January 2008  Merit Certificate of Ministry of Defence regarding “Excellent achievements in carrying out the task of building TTBG road in 2008” pursuant to Decision no 1148/QĐ-BQP on 23 April 2009  [p Vietnamese] Merit Certificate of Quang Nang People’s Committee regarding “Achievements in building the pressure tunnel of the A Vuong Hydroelectric Power Plant in accordance with the schedule” pursuant to Decision no 1118/KT on 09 March 2006  Merit Certificate of Bằng khen General Confederation of Vietnamese Labour regarding “Excellent achievements in the emulation movement while building the Dung Quat Oil Refinery in 2007” pursuant to Decision no 47/QĐ-TLĐ on 07 January 2008  Merit Certificate of Vietnam Electricity regarding “Achievements ensuring operation schedule and construction quality while building A Vuong Hydroelectric Power Plant” pursuant to Decision No 1118/KT on 09 March 2006  Merit Certificate of Son La People’s Committee regarding “Many achievements helping Son La Province to build cadastral archives information centre” pursuant to Decision No 90/KT on 23 August 1995  Merit Certificate of Ministry of Defence regarding “Excellent achievements in years of participating in bulding the Ho Chi Minh Highway” pursuant to Decision No 161/QĐ-BQP on 23 January 2003 II Analytical discussion of the present state of applying the finance and accounting software of the company The present state of applying the finance and accounting software of the Lung Lo Construction Company The company is using the accounting software Misa This software is rather famous in the market It has been used since 2008 and has become inadequate in many respects: • The software does not have the reporting system typical for the needs of the construction sector The company is a construction one and it has used many management reports to administer schemes and construction projects Costs and profits are all calculated and allocated to each project This is the most obvious shortcoming of softwar Misa, regarding its failure to meet the needs of present management • Presently the softwares fail to update the changes of the state accounting system • The software has the low ability while extending and connecting with the applied software of the subsidiaries and other units The company has transformed into the business form mother company and many daughter companies together with many dependent units, having a great need for synthesizing reports [p.5 Vietnamese] The company’s accounting department has 19 staff members and they have to work excessively overtime on the occasions of synthesizing reports The case of the subsidiaries: At present the finance and accounting software has been applied at many subsidiaries Today there are rather numerous inadequacies:  The subsidiaries bought software from different people The system is different, helping to make it rather difficult to synthesize data  Rather numerous units have not used software Comparison with professional rivals in the construction sector Today small construction companies as well as big construction general corporations have applied modern finance and accounting software There are backward steps in the state of IT application in Lung Lo Construction Company Comparison with a number of organization in the sector is made to show the present weaknesses and shortcomings of Lung Lo Construction Company Comparison with the following organizations is made: Housing and Urban Development Corporation (HUD) , Nam Cuong Group, Song Hong Corporation Items Software Year of application Applied in the whole organization Synthesizing data Updating new information and Lũng Lô Misa 2008 No No No HUD Effect 2007 Yes No Yes Nam Cường Fast 2005 Yes Yes Yes Sông Hồng Fast 2012 Yes Yes Yes circulars Development/Implementation costs 10 35 130 98 (million VND) Peculiar management reports Whole company online connection No No Yes Yes Yes No No No It can be seen in the above table that the software used by Lung Lo Construction Company is the weakest one among those used by the compared companies The failure to invest or use a strong enough software will make the company bear great costs like those regarding: Expenditure on salaries of cadres and expenditure of time, etc This is the weak point leading to inadequacy in managing the projects and expenditures, reducing the competitiveness of the Lung Lo Construction Company in comparison with rivals in the same economic sector Lessons drawn from Nam Cuong experiences [p.6 Vietnamese] Nam Cuong Group selected and has applied the software Fast Accounting since 2005 and presently is applying it in 19 member units Nam Cuong Group was established in 1984, operating in different sectors like real estate, construction, investments, tourism, mineral exploitation, etc Nam Cường has been known as a group strong in the fields of real estate and infrastructure construction with big projects like: The development axis route North of Ha Dong and New Town Dương Nội, Project “The Ha Tay province 63,23 km North-South socio-economic axis development route and the new town “Green Ha Tay”, the extended Le Van Luong street project and New Town Phùng Khoang In 2005 Nam Cuong Group selected the software Fast Accounting and applied it in member units In the following years Nam Cuong Group successively applied it in the remaining member units and today 19 member units are using Fast Accounting Moreover, at the main office and in a number of member units the version “Fast Accounting for Construction” is being used Everyday the total number of people using the software Fast Accounting in Nam Cường Group is about 80 To extend the software successfully Nam Cuong Group applied it for the mother company and standardized all systems of management reports In the beginning stage, the mother company selected the solution of synthesizing data by integrating data taken from the excel tables of the member units Software Fast enabled Nam Cuong Group to have a system of management reports of its own and issue a standard excel form The member units would enter data into the excel tables in accordance with the standard form and send them to the parent company Thanks to a kit developed by Fast the data was to be updated and entered into the software automatically In the second year, the parent company continued to apply the software to 07 member units The data fields were designed like the management reports before, helping the accountants to easily approach and use the applied software In the third year, the parent company applied the software in 12 subsidiaries Today the reporting system is completely integrated into the accounting software and the units not have to enter data into the report forms like before The system of the subsidiary software would automatically produce a data file for conveyance to the software of the parent company [p.7 Vietnamese] At present, with the synchronized and scientific or methodical use of the software, Nam Cuong Group achieves clearely beneficial working effectiveness:  Not wasting time to synthesize report data Everything is automatic and accurate Nam Cuong Group can synthesize the Group’s data almost right upon the conveyance of the data from the units This helps the leaders of the parent company to grasp the common data of the Group immediately  Labour productivity increased  Closely controlling the costs resulting from the performance of the projects, minimizing errors and negative deeds during the realization of the schemes  The system of distinctive reports helps the Group to keep track of the business results of each job or case and project This is the most necessary thing for a construction company like Nam Cuong With the business form parent and subsidiary companies in the construction sector, Nam Cuong Group has the same characters as Lung Lo Construction Company The expansion experiences of Nam Cuong Group can be seen as the great lessons for Lung Lo Construction Company in the latter’s process of developing its applied finance and accounting software III Several kinds of fiance and accounting software in the present market The Fast software for building and erection firms: The activities and management of building and erection firms have distinctive features FAST has been applied in rather numerous enterprises in the construction sector and has also been used as a software having a particular network subsystem specializing in mangaging and calculating the building and erecting costs Network subsystem mangaging and calculating the building and erecting costs solves the the particular accounting problems of the building and erection firm like: • Tracking and comparing real costs and making estimates of targeted expenditures • Gathering costs, determining prices, reporting losses and profits of the projects in a term, cumulatively calculating them with the effect since the beginning of the year and the commencement of work • Tracking liabilities of the customers and projects • Tracking the input and output as well as the materials in stock according to stores and projects • Calculating expected interest rate for each scheme and project Menu of functions [p Vietnamese] Items of projects and building and erection works • Project code up to 16 characters • There are data fields for grouping and categorizing projects in the service of statistical and analytical purposes • Having a declarator stating mother and daughter codes in the service of synthesizing data according to project items and projects Initial declarations • Declaring the acceptance values according to stages • Declaring expected prices according to targets, indices and factors • Declaring interest rates or base rates of projects Updating the initial balance and remainder • Enter the initial balance of the schemes and projects • Enter the initial balance and remainder of the schemes and projects Updating data • Having orders regarding conveyance according to schemes and projects Processing and calculating • Calculating monthly averages for schemes and projects • Calculating profits of schemes and projects • Making entries regarding the carry-over of capital prices Reporting input and output of materials and inventory according to schemes and projects • An account or record of the receipt of a material according to schemes and projects • An account or record of the delivery of a matetial according to schemes and projects • An account or record of the receipt of materials according to schemes and projects • An account or record of the delivery of materials according to schemes and projects • Synthesizing the receipts of materials according to schemes and projects • Synthesizing the deliveries of materials according to schemes and projects • Stock cards and a detailed book regarding materials of schemes and projects • Reporting receipts, deliveries and inventory according to schemes and projects Reporting liabilities or debts according to according to schemes and projects • A detailed book reporting liabilities according to schemes and projects • Balance of arising liabilities of schemes and projects in an account • [p Vietnamese] Balance of arising liabilities of schemes and projects in many accounts • Balance of liabilities at the beginning of the term of the schemes and projects • Balance of liabilities at the end of the term of the schemes and projects • Reports on the payments according to schemes and projects • Reports on the payments of the schemes and projects • Reports on the payments of the whole company Synthesizing Reports according to schemes and projects • Book of vouchers according to schemes and projects • Synthesizing the arising amount according to schemes and projects • Synthesizing the arising amount in many terms according to schemes and projects • Comparing the arising amount between terms of schems and projects • Detailed book referring to the schemes and projects • Balance of arising amount of schemes and projects in an account • Balance of arising amount according to schemes and projects • Balance synthesizing costs according to schemes and projects • Reports on costs of schemes and projects according to the cost codes • Price tag of schemes and projects • Table calculating building and erecting prices – vertical form • Table calculating prices of schemes and projects • Reports on results of production and doing business according to schemes and projects • List of vouchers in accordance of expected indices or targets • Comparison of real and expected budgets according to the targets • Synthesizing comparison between real expenditure and budget in view of the targets Cumulative Reports of Schemes and Projects • Synthesizing cumulatively arising amount according to schemes and projects • Synthesizing cumulatively arising amount NVL according to schemes and projects • Cumulatively arising amount at the beginning of the year of the schemes and projects • Reports on cumulative liabilities according to schemes and projects • Reports on cumulative costs of schemes and projects • [p 10 Vietnamese] Reports on the cumulative result of business according to schemes and projects Reports on profits according to schemes and projects • Detailed list of profits • Synthesizing account of profits • Annually synthesizing account of profits Report of the Investor/Owner • Report on costs of construction investments • Report synthesizing investments • Report on investment realization • Report on costs of investments CNS Software for construction companies The construction accounting Software CNS is a system of computer programmes used to process accounting information on your computer background The software is a very favourable tool in recording, storing, calculating and synthesizing the inputed data, i.e the original vouchers It has superior features like accuracy, effectiveness, specialization and cooperativeness The construction accounting Software CNS was specially designed by CNS engineers for the construction field, the valued customers will notice the differences as well as superiority of the CNS software in comparision with similar software A NUMBER OF OUTSTANDING FEATURES FOR THE CONSTRUCTION FIELD - Seeing the detailed book and table synthesizing expenditures for each project - Reports on, and balance listing receipts and expenses according to each project - Balance of materials and budget - Cost-plus book (calculating cost plus in any period of time) - Balance referring to costs, profits and losses according to each project - Tracking temporary advances according to each project (detailing a project with many objects, an object with many projects) - Tracking interests of loans of each object through TK141 - Tracking details of the delivery of matetials according to each project - [p 11 Vietnamese] Calculating cost according to each item - Minutes collating liabilities according to each project A number of requests about which the construction accounting software CNS proves to be superior in solving and processing  Managing project estimate, comparing real expenses and estimate cost price  Managing expenses, cost price, turnover according to projects and consecutive years’ cumulativeness  Managing obliged liabilities regarding the suppliers and expected liabilities regarding customers  Managing advances and settled advances concerning employees according to projects  Managing goods in stock  Managing advanced liabilities of dependent units  Managing the investing, building and erecting activities Software Misa for construction companies The particular operations to manage the finance and accounting of a building and erecting enterprise are solved in the software AMIS.VN of Misa Managing Costs according to Projects Software AMIS.VN fully meets the needs to gather costs and calculate costs for the firms building and erecting projects Following are the operating steps on the software:  Gathering direct costs: The accountant only needs to input data once, the software will automatically synthesize direct costs for each project and each internal item and the accountant only needs to check the data before calculating costs  Allocating indirect costs: There are very diversified and complex general costs arising from the performance of construction works Therefore, MISA enables the establishment of the allocating rations, helping the accountants easily track the allocation of expenses to each project and item, etc  Assessing unfinished products and accepting projects: After gathering and allocating expenses the software will automatically calculate the cost for each project Besides, AMIS.VN can also track the expenses of subcontractors, a peculiar cost of the construction sector This cost arises when the firm outsource an outsider to perform part of the project [p 12 Vietnamese] Managing profits and losses according to each project, contract Given the peculiar activities of the construction companies, the management of profits and costs according to each project or contract unfolds rather complexly, requiring details and clarity, etc Therefore, AMIS.VN allows the tracking of concrete expenses according to each project and each contract With this utility the accountant does not lose much time in calculating data, needing only to input data once and log in at the end of the term to see reports The managing officers also easily control the health status of the enterprises and make quick and effective decisions IV The plan to put into use the accounting software for Lung Lo Construction Company Objective concerning software availability: Synchronized deployment of the software in the whole company, enabling the sythesis of data in the form of parent company and subsidiaries Deployment time: From 2014 to 2019 Selecting suppliers: Among the software brands introduced above, it may be seen that Fast is the software with many abilities feasibly meeting the expectations and needs concerning the objectives of Lung Lo Construction Company for the following reasons: - Fast has been successful with a firm of similar model, the Nam Cuong Group - Fast is one of the most famous finance and accounting software brands in Vietnam, having experiences in deploying this software in the construction companies - The software Fast itself inherently possesses suitable features and this software does not have to be corrected or adjusted considerably, economizing costs and speeding up deployment progress Deployment plan: - Basing on the experiences of Nam Cuong Group, the Lung Lo Construction Company will have a 4-stage deployment with the following details: Stage Deployment Equiped units Participating units Deployment 01 12 09 22 Costs (VNĐ) 30,000,000 120,000,000 90,000,000 50,000,000 Time Stage 2014 - 2015 Headquarters Office Stage 2015 – 2017 Dependent units Stage 2017 – 2018 Subsidiaries Stage 2018 – 2019 Synthesis of data - Procedure of deployment in stage 01: Job/Work [p.13 Vietnamese] Làm việc với nhà cung cấp Signing of Contract Survey, sample design Installation Training Test run Perfecting Put into use Applying organizations Accounting Department Accounting Department, Directorate Accounting Department, software company Công ty Fast Accounting Department, Fast Company Accounting Department, Fast Company Accounting Department, Fast Company Accounting Department, Fast Start Completion 15/07/2014 31/08/2014 01/09/2014 15/09/2014 16/09/2014 01/11/2014 31/10/2014 30/11/2014 01/12/2014 31/12/2014 01/01/2015 31/03/2015 01/04/2015 01/05/2015 30/04/2015 - Company Stage 02: Deployment in dependent units Công việc Installation Performance Start Fast Company 01/01/2016 Units Training Fast Company 01/02/2016 Units Test run Fast Company 01/07/2016 Units Perfecting Fast Company 01/10/2016 Units Put into use Fast Company 01/11/2016 - Stage 03: Deployment in subsidiaries and associated companies Job/Work Installation Training Test run Perfecting Put into use - Performance Fast Company Units Fast Company Units Fast Company Units Fast Company Units Fast Company Completion 31/01/2016 30/06/2016 30/09/2016 31/10/2016 Start 01/01/2017 Completion 31/01/2017 01/02/2017 30/06/2017 01/07/2017 30/09/2017 01/10/2017 31/10/2017 01/11/2017 Giai đoạn 04: Tổng hợp số liệu toàn công ty Job/Work [p.14 Vietnamese] Perfection of data by subsidiaries Extraction and sending of data to parent company Synthesis of data at the parent company Checking, Accepting Put into use Performance Fast Company The whole company Units Fast Company Parent company Parent company Fast Company The whole company Start Completion 01/02/2018 15/02/2018 15/02/2018 25/02/2018 01/03/2018 05/03/2018 05/03/2018 31/03/2018 01/04/2018 References • Lectures of the subject……… • Website: www.fast.com.vn www.misa.com.vn ... 07 January 2008  Merit Certificate of Vietnam Electricity regarding “Achievements ensuring operation schedule and construction quality while building A Vuong Hydroelectric Power Plant” pursuant... application Applied in the whole organization Synthesizing data Updating new information and Lũng Lô Misa 2008 No No No HUD Effect 2007 Yes No Yes Nam Cường Fast 2005 Yes Yes Yes Sông Hồng Fast... complexly, requiring details and clarity, etc Therefore, AMIS.VN allows the tracking of concrete expenses according to each project and each contract With this utility the accountant does not lose