1. Trang chủ
  2. » Giáo Dục - Đào Tạo

Periodical review policy and procedure for the smooth operation

77 33 0

Đang tải... (xem toàn văn)

Tài liệu hạn chế xem trước, để xem đầy đủ mời bạn chọn Tải xuống

THÔNG TIN TÀI LIỆU

Thông tin cơ bản

Định dạng
Số trang 77
Dung lượng 737,36 KB

Nội dung

UNIVERSITY OF ECONOMICS HO CHI MINH CITY International School of Business HOANG TUYET MAI PERIODICAL REVIEW POLICY AND PROCEDURE FOR THE SMOOTH OPERATION MASTER OF BUSINESS ADMINISTRATION Ho Chi Minh City – Year 2019 UNIVERSITY OF ECONOMICS HO CHI MINH CITY International School of Business HOANG TUYET MAI PERIODICAL REVIEW POLICY AND PROCEDURE FOR THE SMOOTH OPERATION MASTER OF BUSINESS ADMINISTRATION SUPERVISOR: DR LE THI THANH XUAN Ho Chi Minh City – Year 2019 Hoang Tuyet Mai _ Thesis for Master of Business Administration Page TABLE OF CONTENT EXECUTIVE SUMMARY ACKNOWLEDGEMENTS A B C D E F G INTRODUCTION BACKGROUND INFORMATION SYMPTOM CONTEXT 11 FINANCIAL STATEMENT 11 ACCOUNTING DOCUMENTS 12 WORK CONFLICTS AND UNSATISFIED EMPLOYEES 14 PROBLEM IDENTIFICATION 16 Manpower cost 16 Material cost 18 Policy and procedure development 18 Problem definition and consequence 21 Initial effect map 24 CAUSE VALIDATION 25 Problem during initial policy and procedure development of the division 25 Lack of periodical review, update of policy 29 Updated cause and effect map 31 Final cause and effect map 33 SOLUTION 34 Improve analysis and research and enhance communication 34 Improve too general policy and procedure 39 Periodical review, update of the policy 46 CONCLUSION 50 SUPPORTING DOCUMENTS 51 Literature review 51 Study method 53 Interview guide 53 Transcripts 55 ATTACHMENT 67 REFERENCE 76 Hoang Tuyet Mai _ Thesis for Master of Business Administration Page EXECUTIVE SUMMARY Policy and procedure is an important part of each company, it contributes to success of the company Policy and procedure help the company work smoothly, it is the manual for every employees and through all departments It is the guideline and the effective training for newcomers Developing and implementing policy is a process of continuous improvement, there is never a moment because the company continues developing Policy and procedure periodic review is as important as preparing period The company with out of date policy and procedure is as no policy and procedure The thesis focuses on researching the policy and procedure of the external division of AB Petroleum Company From interviewing managers and employees as well as studying reports, policy and procedure of the division and the company, the author has found out serveral problems during the period of policy development of the Division as well as the lack of periodic review of the policy and procedure Based on study literatures, researches as well as interview relating personnel, author has given solutions (i) the company should establish a preparing and reviewing team of policy and procedure to enhance communication as well as knowledge share during period of policy development and periodic review (ii) policy and procedure should be detailed to guide users from various departments (iii) set the procedure for periodic review of policy and procedure to always update changes to ensure adequacy and effectiveness Hoang Tuyet Mai _ Thesis for Master of Business Administration Page ACKNOWLEDGEMENTS I would like to acknowledge all who supported me during my study without whom I would not be where I am today I would especially like to thank my supervisor – Dr Le Thi Thanh Xuan and professors of ISB for all their advices and guidance Without their help, this could not have been possible I also would like to show my gratitude to my colleagues at work and classmates at ISB for their continuous supports I also send my sincere thankfulness to my parents and friends for their support and encouragement Hoang Tuyet Mai _ Thesis for Master of Business Administration Page A INTRODUCTION There are many challenges for organization when they want to expand their business The organization needs to identify the appropriate organization structure and operating mechanism as well as prepare their new policy and procedure for the best management control system If not, it will impact on the existing operation of the organization Good new vision and mission allows the organization growth on the right way Good organization structure equips the organization with the best skilled personnel as well as Good procedure and policy helps organization always compliant with law and consistent with existing policies and procedures of the company Moreover, policies and procedures are an essential component of any organization Policies address important issues, such as what constitutes acceptable behavior by employees Procedures, on the other hand, clearly define a sequence of steps to be followed in a consistent manner, such as how the organization will respond to any policy violations All these readiness help the companies succeed to gain their goals and objectives Hoang Tuyet Mai _ Thesis for Master of Business Administration Page B BACKGROUND INFORMATION AB Petroleum operating company (ABPOC), who was established in 2009, is a branch of Petro Vietnam and an operator of AB project invested by two parties of Petro Vietnam (PVN) and Gazprom International (GP) for exploration, development and operation of gas and condensate offshore Vietnam In operation period, AB company has two positions as the operator and PVN’s branch The below chart shows potions of AB company and agreements in which the company must comply during their operation ABPOC ABPOC as the branch of PVN ABPOC as an operator of PVN and GP for block A&B External Service Division Product sharing contract (PSC) Joint Operation Agreement (JOA) Joint operation Authorized Operation Authorization Contract Service contracts Sole Risk Operations (if any) Source: Created by Author based on function of AB Company Figure 1: ABPOC’s operation position chart Hoang Tuyet Mai _ Thesis for Master of Business Administration Page 1.1 Operator position ABPOC is nominated, with consent of GP, as the operator of PVN under Product sharing contracts (PSC) between PVN and GP to operate the block A&B offshore ABPOC operations based on contracts and agreements including The main activities of ABPOC as an operator are management and conduct of all joint operations, sole risk operation and authorized operations (if any) in the joint operating agreement (JOA) as permitted and required by the parties based on a principle of no-gain and no losses, within the scope of JOA and PSCs Subject to respective PSCs provisions, all joint property (except petroleum), all joint petroleum allocated to the contractor and all costs and obligations incurred in conduct of the joint operations shall be owned and borne by the parties in proportion to their respective participating interests which at the date are as follows: PVN: fifty one percent (51%) GP: Forty nine percent (49%) Joint operations are all petroleum operation includes management, maintenance and exploiting petroleum (gas and accompanied condensate) This operation is in line with the provisions of PSC and JOA for and on behalf of all the Parties The cost of this operation shall be chargeable to the joint account Authorized operations are the operations, other than joint operations which parties authorize the Operator to carry out and on Parties’ behalf Currently, ABPOC is authorized by Parties (PVN and GP) to the management of gas and condensate selling operation For avoidance of misunderstanding, costs relating to such operations shall not be directly charge Hoang Tuyet Mai _ Thesis for Master of Business Administration Page to the joint account, but shall be monitored on another account Profit for authorized operations after deducting of all obligations with government will be transferred to Parties’ accounts Sole risk operations are operations and activities carried out by less than all Parties The cost of which are chargeable to the account of Sole Risk Party Sole risk party is a party who participates in the sole risk operations Currently there is no sole risk operations carried out by parties To enable operator to maintain the joint operation, on or before the 28th day of each month, the operator shall furnish each party with a cash call request the advances for month following the next month (“cash call month”) The amount requested in a cash call shall be the Operator’s estimate of the amount required from each Party to enable the Operator to defray the net cash payment, being cash payment less cash receipts, due in cash call month under obligations properly incurred by operator in connection with the joint operations, authorized operations and sole risk operations (if any) separately This thesis only focuses on the joint operation Figure 2: ABPOC development stages 2009 2012 2013 2017 2033 Exploration period Development period Drilling period Operation period Source: created by Author based on operation periods of ABPOC Hoang Tuyet Mai _ Thesis for Master of Business Administration Page The development period started in 2009 with the main scopes including feed design, engineering, procurement, construction, installation, commissioning, tie-in and hook-up of 02 drilling platform, 01 processing overhead platform, 03 subsea pipelines and 01 floating storage offloading (FSO) Drilling period started in 2012 with the main scopes including drilling of 16 oilfields Operation period started in 2013, the products of the project including gas and accompanied condensate Gas exploiting from oil field after being proceed at overhead platform is transferred to export pipeline for selling Accompanied condensate after exploiting is directly transferred to FSO for selling Exploration period works through the project time to (i) provide instruction and information on seismic or geological to drilling campaign and exploiting operation as well as (ii) explore new oilfields 1.2 Branch of PVN - External Service Division In 2011, ABPOC was authorized by PVGAS to conduct a 26 inch gas export pipeline system from BDPOC platform to 2nd Nam Con Son Pipelines with 3% management fee which are paid after completion of the scope of work In 2016, authorization contract came into closing out and making payment In the same year, ABPOC with an approval from PVN established an External Service Division as the branch of PVN which the main purposes are (i) To solve remaining issues to close the authorization contract Hoang Tuyet Mai _ Thesis for Master of Business Administration Page 10 Mai Can you share with me the process of making your division’s policy? To be able to make a policy, I worked with the division manager to seek for our division vision and mission Then I looked for referred policies of companies which have the same model of external service as our company (for example VSP) Then I needed to read and deeply understand all current procedures and policies of the company for avoiding conflicts between policies However, you knew that there were a lot of procedures and Mr T.Anh policies which only people in charge could understand, I had many difficulties in this step Based on referred information, I drafted the policy and send it out to relative departments for your review For example FAD Dept to review finance, C&C Dept to review procurement, HR Dept to review HR legal basis for the operation of division, labor, compensation,… After that, I collected and revised comments from departments and submit to BOD for approval Mai I wonder how you can make a policy which can be apply for the future and avoid violating agreements of JOA I cannot be aware the legal operation of the Division against the Operator Mr T.Anh as well as the future of the Division In our company, we don’t have legislation department to consult us legal issues The policy will be revised and completed during the operation of the division Mai Mr T.Anh Mai Mr T.Anh Mai Did the division establish a team to prepare the policy? No, we did not have a team, I am the main policy maker with supports from members for paper works Did you have a meeting with relevant departments during the period of preparing policy of the division? No, we did not have a meeting because I had sent my draft to relevant department for their review Does your division have periodic plans to review and revise the policy? Hoang Tuyet Mai_ Thesis for Master of Business Administration Page 63 Mr T.Anh We intend to review the current policy but the exact time is not identified Mai Who is person in charge for purchasing works of your division? Mr T.Anh Mai The purchasing works are now being conducted by members of the division? Are they experienced in purchasing works? No, they are not experienced but the division does not have any Mr T.Anh commercial employees so these members will purchasing works They can get advice from commercial and contract department Mai Does your division have a plan to add more commercial employee to carry out the work? Yes, we It is better for the division when we have an experienced Mr T.Anh commercial employee who understands bidding laws, procurement procedure to carry out purchasing works Transcript 4: Interviews with Mr Phong, Ms Cầu, and other relative persons were during working and not based on the interview guide Transcript: interview Mr Phong Division’s manager and deputy general director of the company Mai Mr Phong Has your division informed the operation of the external service division? No, we has not informed because the operation of this division is operated under the position of the branch of PetroVietnam The division is using manpower and assets of AB Company for its Mai operation? Any concerns if the division does not share costs with the Operator? Mr Phong We should share these expenses but now we still looking for appropriate basic for cost sharing Especially, labor cost and other general costs Hoang Tuyet Mai_ Thesis for Master of Business Administration Page 64 Do you intend to add commercial staffs as members of the division to Mai purchasing works of the division? In your opinion, how many staffs are enough to cover purchasing works of the division? Mr Phong We intend to add one commercial into the division to taking purchasing works for the division According to procurement procedure of the company where the division is Mai pursuant to, all purchasing works need to review and approve by commercial deputy director of the company who is not member of the division How is your division dealing with this issue? It is really inconvenient because she is not member of the division, she does not much understand operation of the division When the division have a plan to review the policy, we will revise this issue in which purchasing Mr Phong works of the division will be reviewed and approved by division manager and directors depending on contract value of 2000USD Contract value above 2000USD will be approved by both division’s manager and director of the company Contract value under 2000USD will be solely approved by division’s manager Transcript: interview Ms Cầu – Member of the division, Chief accountant of the company Mai Do you have any difficulties during record cost and expenses of the external service division? We need supporting document to back up for our cost booking and we concern legislative issues on recording these expenses Currently, we cannot record labor cost because all employees of the company even Ms Cầu members of the division are signing labor contract with AB Company to conduct works of the Operator Manpower like assets and equipment of AB company are occupied by both PVN and Gazprom It does not make sense when the the Operator use assets of both parties to gain benefits for one Hoang Tuyet Mai_ Thesis for Master of Business Administration Page 65 party Mai Does the policy of division stipulate guides for recording labor cost? Currently, the policy generally stipulates and guides labor cost recording as pursuant to policy of the company So that we cannot record labor cost of the Division We need decisions and evidence for cost allocation for the Ms Cầu Operator and the Division and clearly guidance how to record this cost For example: these members will be paid as increasing responsibility allowance Or labor cost will be separated and recorded as labor cost after deducting their labor cost from the Operator’s cost Mai Ms Cầu How is about the material cost? Currently, we also cannot record material costs due to there is supporting document such as invoice, material issue ticket, delivery ticket, contracts,… Hoang Tuyet Mai_ Thesis for Master of Business Administration Page 66 ATTACHMENT Attachment 1: Financial reports year 2016, 2017 and Q2/2018 BÁO CÁO KẾT QUẢ HOẠT ĐỘNG CUNG CẤP DỊCH VỤ BÊN NGOÀI NĂM 2016 22765 Tỷ giá quy đổi Ngân sách USD CHỈ TIÊU A- NGUỒN THU 180,000.00 Doanh thu cung cấp dịch vụ Doanh thu hoạt động tài Thực VND USD 3,996,260,981.00 3,943,041,875.00 53,219,106.00 175,544.08 173,206.32 2,337.76 B- CHI PHÍ THỰC HIỆN DỊCH VỤ 149,500.00 1- Chi phi thuê a- Thuê chuyên gia b- Tư vấn - - 2- Chi phi nhân công 19,000.00 - a- Nhân công trực tiếp 11,800.00 - - b- Nhân công kiêm nhiệm 7,200.00 - - 3- Chi phí vật tư, cơng cụ SX - 4- Chi phí lại, cơng tác phí 10,500.00 a- Th xe, lại 4,000.00 b- Cơng tác phí 6,500.00 5- Chi phí điều hành 90,000.00 a- Văn phòng, hội họp 40,000.00 (128,679,618.00) b- Hội thảo chuyên đề c- Chi phí ngân hàng 50,000.00 (2,403,794,595.00) (121,793.00) 6- Thuế dự phòng phí 30,000.00 7- Chi phí tài (2,859,871,564.00) (256,903,025.00) (125,625.81) (11,285.00) (256,903,025.00) (2,532,596,006.00) (11,285.00) (111,249.55) (5,652.52) (105,591.68) (5.35) - (70,372,533.00) Hoang Tuyet Mai_ Thesis for Master of Business Administration (3,091.26) Page 67 C- HIỆU QUẢ DỊCH VỤ:C=A+B 30,500.00 1,136,389,417.00 Hoang Tuyet Mai_ Thesis for Master of Business Administration 49,918.27 Page 68 BÁO CÁO KẾT QUẢ HOẠT ĐỘNG CUNG CẤP DỊCH VỤ BÊN NGOÀI QUÝ NĂM 2017 22955 Tỷ giá quy đổi CHỈ TIÊU Ngân sách USD A- NGUỒN THU Doanh thu cung cấp dịch vụ Luỹ kế từ đầu năm đến cuối quý trước VND Quý báo cáo USD VND Luỹ kế từ đầu năm USD VND 2,609,086,419 USD 510,000.00 2,579,883,123 113,526.21 29,203,296 134.71 113,660.92 510,000.00 2,561,972,186 112,738.05 25,929,752 - 2,587,901,938 112,738.05 17,910,937 788.16 3,273,544 134.71 21,184,481 922.87 (24,968.80) Doanh thu hoạt động tài B- CHI PHÍ THỰC HIỆN DỊCH VỤ 322,500.00 (516,656,058) (22,735.14) (56,502,747.00) (2,233.66) (573,158,805) 1- Chi phi thuê 80,000.00 - - - - - a- Thuê chuyên gia 30,000.00 - - - - b- Tư vấn 50,000.00 - - - - 2- Chi phi nhân công 36,000.00 - - - - - a- Nhân công trực tiếp 22,000.00 - - - - - - b- Nhân công kiêm nhiệm 14,000.00 - - - - - - 3- Chi phí vật tư, cơng cụ SX 15,000.00 - - 4- Chi phí lại, cơng tác phí 21,500.00 (30,140,168.00) (1,326.30) (305,049.00) - (30,445,217) (1,326.30) a- Thuê xe, lại 8,000.00 - - - - - - b- Cơng tác phí 13,500.00 (30,140,168) (1,326.30) (305,049) - (30,445,217) (1,326.30) 5- Chi phí điều hành a- Văn phòng, hội họp 110,000.00 (486,515,890) (21,408.84) (56,197,698.00) (2,233.66) (542,713,588) (23,642.50) Hoang Tuyet Mai _ Thesis for Master of Business Administration Page 69 b- Hội thảo chuyên đề 60,000.00 (225,945,131) (9,942.58) (53,504,907) (2,231.24) (279,450,038) (12,173.82) 50,000.00 (260,460,997) (11,461.43) (2,636,129) - (263,097,126) (11,461.43) (109,762) (4.83) (56,662) (2.42) (166,424) (7.25) - - - - - - - c- Chi phí ngân hàng 6- Thuế dự phòng phí 60,000.00 - 7- Chi phí tài C- HIỆU QUẢ DỊCH VỤ:C=A+B 187,500.00 2,063,227,065.00 Hoang Tuyet Mai _ Thesis for Master of Business Administration 90,791.07 (27,299,451) (2,098.95) 2,035,927,614 88,692.12 Page 70 BÁO CÁO KẾT QUẢ HOẠT ĐỘNG CUNG CẤP DỊCH VỤ BÊN NGOÀI QUÝ NĂM 2018 22955 Tỷ giá quy đổi CHỈ TIÊU Ngân sách USD A- NGUỒN THU Doanh thu cung cấp dịch vụ Luỹ kế từ đầu năm đến cuối quý trước Quý báo cáo VND Luỹ kế từ đầu năm VND USD USD VND USD 441,960.00 955,375 41.93 878,892,656 38,287.33 441,960.00 - - 878,566,709 38,273.44 878,566,709 38,273.44 955,375 41.93 325,947 13.89 1,281,322 55.82 879,848,031 38,329.26 Doanh thu hoạt động tài B- CHI PHÍ THỰC HIỆN DỊCH VỤ 299,005.00 - - (230,178,864.00) (10,027.40) 1- Chi phi thuê 50,000.00 - - - - a- Thuê chuyên gia 12,000.00 - - - - b- Tư vấn 38,000.00 - - - - 2- Chi phi nhân công 34,726.00 - - - - - a- Nhân công trực tiếp 11,308.00 - - - - - - b- Nhân công kiêm nhiệm 23,418.00 - - - - - - 3- Chi phí vật tư, cơng cụ SX a- Máy tính để bàn, phụ kiện (UPS,software…) b- Máy tính xách tay trang thiết bị khác 15,950.00 - - (26,000,000.00) (1,132.65) 4,950.00 - - - - 11,000.00 - - (26,000,000) (1,132.65) 4- Chi phí lại, cơng tác phí 37,035.00 - - - - a- Thuê xe, lại 21,285.00 - - - - - - b- Cơng tác phí 5- Chi phí điều hành 15,750.00 - - - - - - Hoang Tuyet Mai _ Thesis for Master of Business Administration (230,178,864.00) (10,027.40) - (26,000,000.00) - (1,132.65) - (26,000,000) - (1,132.65) - Page 71 111,460.00 - - (204,178,864.00) (8,894.75) a- Chi phí hành thơng tin liên lạc 24,000.00 - - (27,800,000) (1,211.07) b- Hội thảo chuyên đề 87,460.00 - - (176,323,864) (7,681.28) - - (55,000) (2.40) (55,000) (2.40) - - - - - - (8,565,429) (373.14) (8,565,429.00) (373.14) 648,713,792.00 28,259.93 c- Chi phí ngân hàng 6- Thuế dự phòng phí 49,834.00 7- Chi phí tài C- HIỆU QUẢ DỊCH VỤ:C=A+B 142,955.00 955,375.00 41.93 Hoang Tuyet Mai _ Thesis for Master of Business Administration (204,178,864) (27,800,000) (176,323,864) 649,669,167.00 (8,894.75) (1,211.07) (7,681.28) 28,301.86 Page 72 Attachment 2: Form of timesheet Hoang Tuyet Mai _ Thesis for Master of Business Administration Page 73 Attachment 3: Form of working hour (base for labor cost allocation) No Period 2018/09 2018/09 2018/09 2018/09 Prepared by Employee Code V0005 V0008 V0010 V0015 Onshore/ Offshore Name Dep AD AE - BD - BE - #P - GENERAL DEV 5.2 & 5.3 - Other Project TRANING - Appro ved by Hoang Tuyet Mai _ Thesis for Master of Business Administration Page 74 Attachment 4: Optimization card Hoang Tuyet Mai _ Thesis for Master of Business Administration Page 75 REFERENCE 12 Gunn, A (1984) Matching of costs and revenues as a goal of tax accounting.Virginia Tax Review, 4(1), Retrieved from https://search.proquest.com/docview/205870104?accountid=63189 (2) Randolph, Susan A, MSN, RN,C.O.H.N.-S., F.A.A.O.H.N (2006) Developing policies and procedures AAOHN Journal, 54(11), 501-504 Retrieved from https://search.proquest.com/docview/219334086?accountid=63189 (3) http://www.diycommitteeguide.org/resource/how-to-develop-policies-andprocedures (4) Moule, B., & Giavara, L (1995) Policies, procedures and standards an approach for implementation Information Management & Computer Security, 3(3), 7-16 Retrieved from https://search.proquest.com/docview/212354621?accountid=63189 (5) Setting a document's use by date (2003, Aug 11) Vietnam Investment Review, Retrieved from https://search.proquest.com/docview/201509271?accountid=63189 (6) Lord, C (2018) Quashing corruption claire lord Accountancy Ireland, 50(4), 15 Retrieved from https://search.proquest.com/docview/2123045035?accountid=63189 (7) Shockley-Zalabak, P (2013) TRUST from the top down Communication World (Online), 30(3), 13-17,5 Retrieved from https://search.proquest.com/docview/1449610525?accountid=63189 (8) TETZ, F F (1961) The policy and procedure manual an effective guide to action National Association of Accountants.NAA Bulletin (Pre-1986), 43(3), 71 Retrieved from https://search.proquest.com/docview/198787891?accountid=63189 (9) http://www.brighthubpm.com/methods-strategies/79297-comparing-various-formsof-communication/ (10) Papa, S (2005) Preparing for your annual review () New York: SourceMedia Retrieved from ProQuest Central Retrieved from https://search.proquest.com/docview/215120866?accountid=63189 (11) http://www.atca.com.au/modules/modules/reviewing-the-tc-2/reviewing-policiesand-procedures/ (12) Tracey, S B (2002) Policies and procedures: Beyond simply documenting what you AFP Exchange, 22(5), 24-29 Retrieved from https://search.proquest.com/docview/225976876?accountid=63189 (1) (13) https://policy.usq.edu.au/documents/13454PL Hoang Tuyet Mai _ Thesis for Master of Business Administration Page 76 (14) McCullough, R V (1979) Training employees: A difficult, but necessary, task.Rough Notes, 122(7), 76 Retrieved from https://search.proquest.com/docview/200356746?accountid=63189 (15) Kroth, M., & Christensen, M (2009) Chapter 2: The right person for every job and the right job for every person Alexandria: Association for Talent Development Retrieved from https://search.proquest.com/docview/901796668?accountid=63189 (16) Gültekin, S (2014) Understanding policy process: Is there A single best way?/Politika sürecini anlamak: Tek bir en iyi model var mi? Çanakkale Onsekiz Mart Üniversitesi Yönetim Bilimleri Dergisi, 12(24), 43-74,321,332 Retrieved from https://search.proquest.com/docview/1619353889?accountid=63189 (17) Rathe, J (2009) A research study on the effects of insufficient substance abuse policy-writing on organizational productivity (Order No 3504525) Available from ProQuest Central (963992766) Retrieved from https://search.proquest.com/docview/963992766?accountid=63189 (18) HAASE, F (2013) Business communication and globalized english: Recent definitions and applications of a concept across the corporate world Fonseca, (6), 52-83 Retrieved from https://search.proquest.com/docview/2050721256?accountid=63189 (19) Collins, S., & Patel, S (2009) Development of clinical policies and guidelines in acute settings Nursing Standard (through 2013), 23(27), 42-7 Retrieved from https://search.proquest.com/docview/219883849?accountid=63189 (20) Orem, J N., Mafigiri, D K., Marchal, B., Ssengooba, F., Macq, J., & Criel, B (2012) Research, evidence and policymaking: The perspectives of policy actors on improving uptake of evidence in health policy development and implementation in uganda BMC Public Health, 12, 109 doi:http://dx.doi.org/10.1186/1471-2458-12109 (21) Uneke, C J., Sombie, I., Keita, N., Lokossou, V., Johnson, E., Ongolo-Zogo, P., & Uro-Chukwu, H (2017) Promoting evidence informed policy making in nigeria: A review of the maternal, newborn and child health policy development process.Health Promotion Perspectives, 7(4), 181-189 doi:http://dx.doi.org/10.15171/hpp.2017.33 Hoang Tuyet Mai _ Thesis for Master of Business Administration Page 77 ... had revised and modified their parts, he finalized and sent the policy and procedure to get directors’ approval Step 4: After the policy and procedure was approved, he sent out the policy to department... limited understanding current policy and procedure of the company These issues caused the new policy of the division inconsistent with related policy of the company Procedure for labor cost:... For that, there is no policy and procedure to be referred There are many agreements which company must be complied therefore it is easy for these agreement and policy to be conflicted each other

Ngày đăng: 20/05/2019, 00:28

TỪ KHÓA LIÊN QUAN

TÀI LIỆU CÙNG NGƯỜI DÙNG

TÀI LIỆU LIÊN QUAN