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ĐẠI HỌC QUỐC GIA HÀ NỘI KHOA QUẢN TRỊ VÀ KINH DOANH - NGUYỄN THANH LOAN BUILDING THE BUSINESS DEVELOPMENT STRATEGY FOR BROCCOLI KINDERGARTEN XÂY DỰNG CHIẾN LƯỢC PHÁT TRIỂN KINH DOANH TRƯỜNG MẦM NON TƯ THỤC BÔNG CẢI XANH LUẬN VĂN THẠC SĨ QUẢN TRỊ KINH DOANH HÀ NỘI - 2020 ĐẠI HỌC QUỐC GIA HÀ NỘI KHOA QUẢN TRỊ VÀ KINH DOANH - NGUYỄN THANH LOAN BUILDING THE BUSINESS DEVELOPMENT STRATEGY FOR BROCCOLI KINDERGARTEN XÂY DỰNG CHIẾN LƯỢC PHÁT TRIỂN KINH DOANH TRƯỜNG MẦM NON TƯ THỤC BÔNG CẢI XANH Chuyên ngành: Quản trị kinh doanh Mã số: 60 34 01 02 LUẬN VĂN THẠC SĨ QUẢN TRỊ KINH DOANH NGƯỜI HƯỚNG DẪN KHOA HỌC: PGS.TS HỒNG ĐÌNH PHI HÀ NỘI - 2020 DECLARATION The author confirms that the research outcome in the thesis is the result of author’s independent work during study and research period and it is not yet published in other’s research and article The other’s research result and documentation (extraction, table, figure, formula, and other document) used in the thesis are cited properly and the permission (if required) is given The author is responsible in front of the Thesis Assessment Committee, Hanoi School of Business, and the laws for above-mentioned declaration Date: August 10, 2020 i ACKNOWLEDGEMENT I would like to send my most sincere thanks to all the professors of HSB-MBA program, especially the Assor Prof Dr Hoang Dinh Phi - my supervisor I would also like to express my deep thanks to the teachers and aunts who are active in the field of preschool education for giving me useful advice and guidance for me to complete the thesis My family and friends are the people who have always encouraged, encouraged and created conditions for me to have time to study, learn and explore in researching my thesis topic I sincerely thank you! Ha noi, August 10, 2020 Nguyen Thanh Loan ii TABLE OF CONTENTS DECLARATION i ACKNOWLEDGEMENT ii TABLE OF CONTENTS iii LIST OF TABLES vii INTRODUCTION 1 Rationale Literature review Research objectives 4 Research object 5 Research scope Research methods Thesis structure CHAPTER THEORETICAL BACKGROUND 1.1 New business development strategy 1.1.1 Enterprise concept 1.1.2 Definition of business strategy: 1.1.3 Features of business strategy: 1.1.4 Business strategy classification: 1.1.5 Basic strategic levels: 1.1.6 Building a new business strategy: 1.2 The concept of preschool education activities: 15 1.3 Waldorf Steiner educational method: 16 Conclusion of chapter 1: 18 CHAPTER BUILDING A BUSINESS STRATEGY FOR BROCCOLI KINDERGARTEN 19 2.1 General socio-economic situation: 19 2.2 Market demand 19 2.3 Evaluation of strategic choice: 20 2.4 Introduce about the company 22 2.4.1 Business areas 22 iii 2.4.2 Vision, mission, business philosophy of the company 22 2.4.3 Customers 22 2.4.4 Business type 23 2.4.5 Description of company activities 23 2.4.6 The school's educational method: 23 CHAPTER DESCRIPTION OF PRODUCT - EDUCATION, CARE PROGRAM 28 3.1 Description of the educational program: 28 3.2 Description of the care program: 35 3.2.1 Children's daily rhythm: 35 3.2.2 Food 36 3.2.3 Clothing 37 3.2.4 Health 38 3.2.5 Festival: 39 3.2.6 Birthday party: 40 3.2.7 Pick up and drop off children 40 3.2.8 Morning pick up 40 3.2.9 Child pay time 40 3.2.10 Time and study 41 3.2.11 Evenings with parents 41 3.2.12 Interview teachers and parents 41 3.2.13 Electronic media and children 41 3.2.14 Discipline: 42 3.2.18 Before and after school care programs 43 3.2.16 Special events 43 3.2.17 Social activities and spring fair 43 3.2.18 Transport 44 3.2.19 Loan reference books or books / supplies 44 3.2.20 Community education 44 3.2.21 School Publications & Announcements 44 3.2.22 Communication 45 iv 3.2.23 Complaint Handling and Complaint Procedures for Staff and Parents 45 3.2.24 School organization 45 3.2.25 The last Playgroup clubs for children under years old: 46 CHAPTER 4: BUILDING BROCCOLI KINDERGARTEN’s FUNCTIONAL STRATEGY 47 4.1 Marketing strategy 47 4.1.1 Target customer characteristics 47 4.1.2 Solutions to meet customer expectations: 47 4.2 Product strategy: 51 4.2.1 Product strategy: 51 4.2.2 Business location: 52 4.2.3 Initial equipment: 53 4.2.4 Daily raw material costs: 54 4.3 Communication strategy: 54 4.4 Sale strategy: 57 4.4.1 Sales process: 57 4.4.2 Revenue allocation: 57 4.5 Human resource strategy: 58 4.5.1 HR policies: 58 4.5.2 Company recruitment plan: 61 4.5.3 Salary and bonus regime for employees: 64 4.6 Financial strategy: 67 4.6.1 Estimated initial cost 67 4.6.2 Operating Cost 68 4.6.3 Loans caculation 68 4.6.4 Straight-line depreciation calculation 68 4.6.5 Expected loss/profit 69 4.6.6 Cash flow statement and investment opinion: 69 4.6.7 Risk management: 70 4.6.8 Implementation schedule plan: 70 CONCLUSION, LIMITATION AND IMPLICATION 72 v Conclusion 72 Limitations 73 Implications 73 REFERENCES 75 APPENDIX1 vi LIST OF TABLES Table 1.1 Determining the gap of the market 12 Table 2.1 Business goals in the period of 2021 - 2025 27 Table 3.1 Main Subject 31 Table 4.1 Solutions to meet customer expectations 50 Table 4.2 Communication campaign implementation plan 54 Table 4.3 Price policy 57 Table 4.4 The calculation of monthly salary and bonus expenses 65 Table 4.5 Daily raw material costsay 66 Table 4.6 Initial investment costs 67 Table 4.7 Operating Cost 68 vii INTRODUCTION Rationale We are living in an age of extremely strong material development, besides the conveniences brought about by these substances, there are more and more disadvantages to the spiritual life of families and children Children are "attacked" by too many things from the hasty lifestyle, the market A growing number of problems are occurring with children: difficulty eating, difficulty sleeping, aggression, irritability, paleness, weakness, inactivity, withdrawal from communication, slow speech, lack of concentration, hyperactivity, autism, depression, … Family is still the biggest cradle in the formation of a child's personality The cooperation between the family and the school will create a good effect in the care and fostering of the child's personality So we need to create children to live in a safe, happy environment and grow up healthy, confident, loving and trusting in the world around them In today's busy life, creating a child such an environment is not easy to After implementing Resolution 15 / QH12 of the National Assembly and Resolution 19 / NQ-CP of the Government, Ha Dong was an administrative unit directly under Hanoi from August 1, 2008 Up to now, the district has 17 administrative units of the ward, the population of over 319 thousand people is distributed in 250 residential groups with more than 86,114 households, population density is nearly 6,602 people / km2 Ha Dong is a district with rapid urbanization rate with roads, urban areas, high-rise apartment buildings, industrial clusters, points, commercial and service centers built to contribute to promoting the county's economy and society are increasingly developed Currently, Ha Dong District has 43 public kindergartens + 26 private kindergartens + private kindergartens The need for really quality, child-oriented environments, taking care of and nurturing them to promote their imagination, thinking ability and love are always standing Especially in Ha Dong where population growth rate, especially young population, young households with small children when projects are continuously handed over and land fund for development in Ha Dong District is quite large Young families with an average income or higher, they not have much time to care for and teach their children due to busy life But these are also families who are always willing to invest in child care education, they always want their children to be happy, healthy and loved children; want children to develop naturally, love nature, plants and animals; want children to know how to love, understand, share; want children to love 4.6.5 Expected loss/profit Unit: mil dong Revenue 3,779 5,019 6,082 7,059 7,681 Operating costs 3,081 3,201 4,267 4,562 5,069 Depreciation 163 163 163 163 163 EBIT 536 1,655 1,653 2,335 2,450 Interest expenses 57 46 34 23 11 Profit before tax 479 1,609 1,618 2,312 2,439 Corporate income tax 48 161 162 231 244 Net profit 431 1,449 1,457 2,081 2,195 4.6.6 Cash flow statement and investment opinion: Cash in cash Year Doanh 5% thu 3,779 5,019 6,082 7,059 7,681 3,779 5,019 6,082 7,059 7,681 3,078 3,198 4,264 4,559 5,065 189 62 53 49 31 57 46 34 23 11 114 114 114 114 114 - 48 161 162 232 244 813 3,486 3,581 4,627 4,976 5,466 STAY INTO Revenue Change in payables Liquidation of fixed assets Total cash inflow - PEOPLE OUT Investment spending 813 Operating costs Change in receivables Cash balance change Expenses for liquidation of fixed assets Interest expenses Cost of repayment of loan principal Corporate income tax Total cash outflow Total investment viewpoint 69 The net cashflow project, real -813 WACC ^ real 293 1,438 1,455 2,084 2,215 5.10% NPV 6,310 Real IRR 117% Nominal WACC 9.30% Inflation rate 4% The payback period of the project is year + months 4.6.7 Risk management: - The business plan is prepared based on the following assumptions: - There is no change in the State's policies and regulations on non-public educational activities - There is no change in the food market or consumption - Salary and labor costs have no change compared to the plan - When the above assumptions change, it will affect market demand and the plan of the business At that time, the author must update the business plan to match the reality 4.6.8 Implementation schedule plan: No Content Time Note February 2021 Domain name: Start up Buy a domain name www.bongcaixanh.edu.vn www.broccolischool.edu.vn Website design March 2021 Rent Office February 2021 Repair, decorate the March, 2021 school signs, installing electrical systems, water, telephone Painting and repairing, making Equipment April, 2021 Company establishment, February 2021 seal registration, school establishment license Advertising, opening April, 2021 Recruitment 70 Hire personnel March 2021 Training and guiding March, April staff 2021 Preparing for product Find a food source 2021 Admissions start March, April 2021 Opened, started to March, April April, May 2021 operate 71 CONCLUSION, LIMITATION AND IMPLICATION Conclusion - Stemming from the desire to create an educational environment close to children, nurture a peaceful, happy and meaningful childhood, build a solid foundation of human freedom and humanity for children to thrive Develop yourself in joy and joy right in the area of Ha Dong District, one of the most dynamic and developed districts of the capital, the researcher spent a lot of time researching, planning details and presenting ideas for a business enterprise model in the early childhood sector using an advanced US educational model combined with Steiner's humanistic education philosophy, creating a research "product" of "School establishment project Broccoli Private Kindergarten”, contributing to building a simple and bright person in children It is a man of freedom and humanity Freedom with authority, freedom from all rewards or punishment, freedom from ego itself Humanities through the fact that children learn to respect individuals but themselves, learn to support their friends to develop, live in an atmosphere of gratitude and respect not only for people but for all life, all things - The study has implemented the set objectives: - First: Analyzing the process of developing a new startup in the private early childhood education field A private preschool is like a business, in order to develop a supply, it is necessary to go through all steps of research, market assessment, target positioning, implementation of marketing, sales, PR and human the quality, quality of service… - Second: Choose an appropriate educational philosophy that combines educational knowledge according to American standards and the Steiner educational philosophy to both provide and nurture children in a particularly close, loving environment and educating children according to American standards of skills and skills - Third: Propose a business model for a private preschool based on the selected educational philosophy - Fourth: Develop a feasible business plan for the private preschool for the first years according to all sales departments: Product, marketing, communication, human resources, finance - The results of the research are highly applicable and ready to apply research in practice in early 2021 Researchers will be the ones who directly apply these research results to the establishment of private kindergartens Broccoli 72 - Within the scope of a graduation master thesis in business administration and due to limited ability and experience, the thesis still had a lot of shortcomings and limitations Thus, the author wished to receive comments from teachers, scientists, managers in the education sector so that the thesis could be more complete and get better results in both theory and practice Limitations - The study still has some limitations that need to be improved in further studies The specific limitations were as follows: - Firstly, this research only focuses on analyzing the contents related to Steiner educational philosophy to build a viable business plan for the school There have not been careful analysis of other educational models and philosophies in their comparison with Steiner - Secondly, some cost and price estimates are not really close to reality, especially in Marketing and Communication However, in the implementation process, it will be recalculated to ensure approximate reality - Thirdly, the time and scale of the research, the administration processes and training programs are not detailed in the scope of the study The author will need to add this array before implementing the actual project - Fourth, the topic has not analyzed the risk as well as performed some forecasting works Implications a Qualitative socio-economic benefits: - Contribution to the budget: VAT on the purchase of machinery, land tax, corporate income tax and other fees from the project contribute to the increase in the state budget - To meet the needs and improve living standards of the population: Kindergartens create conditions for working parents, feel more secure in the quality of child rearing, education quality, and food hygiene Contributing to increase the income of people inside and outside Ha Dong area - Increase the number of employed workers: When the school opens, there will be many vacancies: babysitter, nanny, security guard, kitchen, construction workers create favorable conditions for workers to have jobs work, increase income, stabilize life, with the number of additional project jobs = 15 employees, create an average income increase of million per month for employees - Promote other industries to develop: food, construction, education 73 - The project contributes to meeting the implementation of the goals in the socio-economic development plan of Hanoi in general and the Ha Dong region in particular - The project has a positive impact on the social environment around the area Thanks to the kindergarten, children in the age group are cared for and educated according to high quality standards, meeting the needs of families Children are taken care of and learn in a healthy and modern environment, their parents have more time and peace of mind to work, not only achieving high efficiency at work but also can be interested in Other issues in society such as helping the poor and people in difficult circumstances - Create the power to spread from school to community to popularize educational ideology, direct the community to pay more attention to children, through communityoriented projects: green environmental protection projects, garbage collection / separation projects, child protection propaganda projects, - Link with other schools in the region to jointly develop projects for the community b Natural environment - The project does not affect the natural environment, because it is a kindergarten, so the source of wastewater and domestic waste is negligible In addition, the wastewater source has a drainage pipe connected to the city's wastewater system, there is no phenomenon of wastewater spreading to the surrounding areas, affecting the lives of people around the area - In addition, the school also builds a playground for the children, grows a lot of trees to help keep the atmosphere around the school fresh and cool, ensuring children's health 74 REFERENCES Aeppli, W (2001) The developing child Great Barrington, MA: Anthroposophic Press Akbar, Y.K et al (2019) Property business development strategy with business model Canvas Brown, K.C., Squires, J., Connors-Tadros, L., Horowitz, M (2014), “Preparing Principals to Support Early Childhood Teachers”, CEELO Childs, G (1991) Steiner education Edinburgh: Floris Books Dahlin, B (2017) Rudolf Steiner The relevance of Waldorf education Berlin Springer Dang Quoc Bao (2000), Basic issues of educational management, School of Educational Managers, Hanoi David, F.R (2015) Managing strategy and situations HCMC Economic Publisher Davies, B., Ellison, L (2005), School Management in the 21st Century, Translation by Nguyen Trong Tan, Hanoi Pedagogical University Publisher Diep, N.T.L & Nam, P.V (2006) Business strategy and policy Social Labor Publisher 10 Harvard Business School Press (2007) Effective business strategy First New & HCMC General Publisher 11 Janni Nicol (2016) Bringing the Steiner Waldorf Approach to your Early years practice 12 Khoi, N.K & Phuong, D.T.T.T.(2007) Strategic management Thong Ke Publisher 13 Linda Poud (2012) How children learn Form Montessori to Vygotsky - educational theories and approach made easy 14 Ministry of Education and Training (2008) Regulation "Organization and operation of the pre-primary schools", issued together with Decision No 41/2008 / QD / BGDĐT dated 25/7/2008 15 Ministry of Education and Training (2014) Workshop on "Private group management, independent private senior class", held in Ho Chi Minh City on 27/2/2014 16 Ministry of Education and Training (2015), Circular No 13/2015 / TT-BGD promulgating the Regulation on organization and operation of high school, issued on June 30, 2015 75 17 Ministry of Education and Training (2015), Regulation on organization and operation of high school, issued together with Circular No 13/2015 / TT-BGD & DT dated 30/06/2015 18 Ministry of Education and Training (2017), ECEC Program, issued together with Circular No 01 / VBHN-BGD & DT dated 24/1/2017 19 Ministry of Education and Training, UNICEF Hanoi (2009), 5-year-old Child Development Standard, August 2009, Hanoi 20 Morris, P., Lloyd, C.M., Millenky, M., Leacock, N., Raver, C.C., Bangser, M (2013), “Using Classroom Management to improve Preschoolers' social and emotional skills”, MDRC 21 Nguyen Anh Tuyet (Editor) (2014), Psychology of children in the northern age group, Hanoi University of Education Publisher 22 Norvell, B (2016), “What to Look for When Choosing a Preschool 23 Philosophy of Education, 24 (1), 71-79 24 Stewart, J (2010) Selected Rudolf Steiner Lectures Fremont, MI: Rudolf Steiner Archive Accessed 10 October: http: // www rsarchive.org/Lectures/ 25 Thanh, N.K (2011) Curriculum of strategic management National University of Economics and Business Publishing House 26 The California Department of Education (2008) The California Preschool Learning Foundations - Volume 1, Volume 2, Volum3 27 The California Department of Education (2008) The California Preschool Learning Curriculum - Volume 1, Volume 2, Volum3 28 The Ministry of Education and Training (2015), the Charter of the Kindergarten, issued together with the Decision promulgating the Charter of the preschool number 04 / VBHN-BGD & ĐT, dated 24/12/2015 29 Tho, N.D & Trang, N.T.M 2003 Marketing Principles VNU Publishing House, HCMC 30 Tran Kiem, Nguyen Xuan Thuc (2012), Scientific textbook of general management and education management, Hanoi Pedagogical University Publisher 31 Wikipedia Rudolf Steiner https://en.wikipedia.org/wiki/Rudolf_Steiner 32 Wikipedia Waldorf Education https://en.wikipedia.org/wiki/Waldorf_education 33 Woods, P., Ashley, M., & Woods, G (2005) Steiner Schools in England London 76 APPENDIX Appendix 1: Expected revenue for the next years since the first year 1.1 Expected second year revenue: No.of Month child Fee Revenue 10 11 12 Second revenue register Annual Overtime fee facility fee service fee Total Food fee revenue of 71 284,000,000 - 213,000,000 5,325,000 78,100,000 580,425,000 72 288,000,000 2,000,000 3,000,000 5,400,000 79,200,000 377,600,000 73 292,000,000 2,000,000 3,000,000 5,475,000 80,300,000 382,775,000 75 300,000,000 4,000,000 6,000,000 5,625,000 82,500,000 398,125,000 76 304,000,000 2,000,000 3,000,000 5,700,000 83,600,000 398,300,000 77 308,000,000 2,000,000 3,000,000 5,775,000 84,700,000 403,475,000 78 312,000,000 2,000,000 3,000,000 5,850,000 85,800,000 408,650,000 79 316,000,000 2,000,000 3,000,000 5,925,000 86,900,000 413,825,000 78 312,000,000 - - 5,850,000 85,800,000 403,650,000 80 320,000,000 4,000,000 6,000,000 6,000,000 88,000,000 424,000,000 80 320,000,000 - - 6,000,000 88,000,000 414,000,000 80 320,000,000 - 6,000,000 88,000,000 414,000,000 year 3,676,000,000 20,000,000 243,000,000 68,925,000 1,010,900,000 5,018,825,000 1.2 Expected 3rd year revenue: No.of Month child Fee Revenue 10 11 12 register Annual Overtime fee facility fee service fee Total Food fee revenue of 80 352,000,000 - 240,000,000 6,000,000 88,000,000 686,000,000 82 360,800,000 4,000,000 6,000,000 6,150,000 90,200,000 467,150,000 83 365,200,000 2,000,000 3,000,000 6,225,000 91,300,000 467,725,000 85 374,000,000 4,000,000 6,000,000 6,375,000 93,500,000 483,875,000 85 374,000,000 - - 6,375,000 93,500,000 473,875,000 86 378,400,000 2,000,000 3,000,000 6,450,000 94,600,000 484,450,000 88 387,200,000 4,000,000 6,000,000 6,600,000 96,800,000 500,600,000 90 396,000,000 4,000,000 6,000,000 6,750,000 99,000,000 511,750,000 90 396,000,000 - - 6,750,000 99,000,000 501,750,000 90 396,000,000 - - 6,750,000 99,000,000 501,750,000 90 396,000,000 - - 6,750,000 99,000,000 501,750,000 90 396,000,000 - 6,750,000 99,000,000 501,750,000 Revenue third year of 4,571,600,000 20,000,000 270,000,000 77,925,000 1,142,900,000 6,082,425,000 1.3 Expected 4th year revenue: No.of Month child Fee Revenue 10 11 12 register Annual Overtime fee facility fee service fee Total Food fee revenue of 92 404,800,000 - 276,000,000 6,900,000 101,200,000 788,900,000 94 413,600,000 4,000,000 6,000,000 7,050,000 103,400,000 534,050,000 96 422,400,000 4,000,000 6,000,000 7,200,000 105,600,000 545,200,000 98 431,200,000 4,000,000 6,000,000 7,350,000 107,800,000 556,350,000 102 448,800,000 8,000,000 12,000,000 7,650,000 112,200,000 588,650,000 103 453,200,000 2,000,000 3,000,000 7,725,000 113,300,000 579,225,000 103 453,200,000 - - 7,725,000 113,300,000 574,225,000 103 453,200,000 - - 7,725,000 113,300,000 574,225,000 103 453,200,000 - - 7,725,000 113,300,000 574,225,000 104 457,600,000 2,000,000 3,000,000 7,800,000 114,400,000 584,800,000 104 457,600,000 - - 7,800,000 114,400,000 579,800,000 104 457,600,000 - 7,800,000 114,400,000 579,800,000 Revenue of 4th year 5,306,400,000 24,000,000 312,000,000 90,450,000 1,326,600,000 7,059,450,000 1.4 Expected 5th year revenue: No.of Month 10 11 12 register Annual Overtime Total of child Fee Revenue fee facility fee service fee Food fee revenue 105 462,000,000 - 315,000,000 7,875,000 115,500,000 900,375,000 107 470,800,000 4,000,000 6,000,000 8,025,000 117,700,000 606,525,000 108 475,200,000 2,000,000 3,000,000 8,100,000 118,800,000 607,100,000 108 475,200,000 - - 8,100,000 118,800,000 602,100,000 108 475,200,000 - - 8,100,000 118,800,000 602,100,000 109 479,600,000 2,000,000 3,000,000 8,175,000 119,900,000 612,675,000 110 484,000,000 2,000,000 3,000,000 8,250,000 121,000,000 618,250,000 111 488,400,000 2,000,000 3,000,000 8,325,000 122,100,000 623,825,000 112 492,800,000 - - 8,400,000 123,200,000 624,400,000 112 492,800,000 - - 8,400,000 123,200,000 624,400,000 112 492,800,000 - - 8,400,000 123,200,000 624,400,000 113 497,200,000 2,000,000 3,000,000 8,475,000 124,300,000 634,975,000 5,786,000,000 14,000,000 336,000,000 98,625,000 1,446,500,000 7,681,125,000 Revenue of 5th year Appendix 2: Table of the bonuses in the period Firs t year No of Bonu childs s New 50 child s 100,000 100,000 100,000 Manag Bussine Main er s staff teacher 100,000 Second ary Teacher 100,000 English Teacher 100,000 50,000 50,000 Total Second Chef ary Protet Chef 53 300,000 300,000 300,000 300,000 300,000 300,000 150,000 150,000 2,100,000 56 300,000 300,000 300,000 300,000 300,000 300,000 150,000 150,000 2,100,000 59 300,000 300,000 300,000 300,000 300,000 300,000 150,000 150,000 2,100,000 62 300,000 300,000 300,000 300,000 300,000 300,000 150,000 150,000 2,100,000 65 300,000 300,000 300,000 300,000 300,000 300,000 150,000 150,000 2,100,000 66 100,000 100,000 100,000 100,000 100,000 100,000 50,000 50,000 700,000 67 100,000 100,000 100,000 100,000 100,000 100,000 50,000 50,000 700,000 68 100,000 100,000 100,000 100,000 100,000 100,000 50,000 50,000 700,000 10 69 100,000 100,000 100,000 100,000 100,000 100,000 50,000 50,000 700,000 11 70 100,000 100,000 100,000 100,000 100,000 100,000 50,000 50,000 700,000 12 71 Average per month 14,000,00 200,000 200,000 200,000 200,000 200,000 200,000 100,000 100,000 1,400,000 Appendix 3: List of input devices STT Devices Active toys Device name Số Đơn giá Thành tiền 40,000,000 40,000,000 lượng Wooden house moving continuously Parent area Furniture 2,000,000 2,000,000 Parent area Shelves 500,000 1,000,000 Parent area Reference books 2,000,000 2,000,000 Kitchen Electric cooker 1,500,000 1,500,000 Kitchen Food utensils sterilizer 3,000,000 3,000,000 Kitchen Induction cooker 5,000,000 10,000,000 Kitchen Pans and pots 700,000 1,400,000 Kitchen Eating utensils 120 20,000 2,400,000 10 Kitchen Milk / food warmer 1,000,000 1,000,000 11 Toilet Children's toilet - Viglacera 1,500,000 12,000,000 12 Toilet Men's urinals 350,000 2,100,000 13 Toilet Washbasin 700,000 5,600,000 14 Classroom Children bed 120 160,000 19,200,000 15 Classroom Child seat 120 80,000 9,600,000 16 Classroom Children table 30 200,000 6,000,000 Classroom Wooden toys, beeswax, 1,000,000 6,000,000 17 classroom fabrics 18 Classroom Learning tools 120 200,000 24,000,000 19 Classroom Shelves 24 500,000 12,000,000 20 Classroom Curtain 1,500,000 9,000,000 Classroom Decorative hanging 1,000,000 6,000,000 9,000,000 9,000,000 3,000,000 6,000,000 13 350,000 4,550,000 21 22 23 24 paintings, floor mats General Generator equipment General Water purifier equipment General Wall fan equipment 25 26 27 28 29 General Air conditioning equipment General Mop equipment General Alarm system equipment General Piano equipment General Mirror + Dance practice equipment 7,000,000 63,000,000 100,000 600,000 3,000,000 3,000,000 12,000,000 12,000,000 4,000,000 4,000,000 30 Office Computer 4,000,000 8,000,000 31 Office Printers usually 2,000,000 2,000,000 32 Office Color printer 3,500,000 3,500,000 Office Reception hall: Counter, 15,000,000 15,000,000 2,000,000 6,000,000 33 Backrop, chair, bookshelf / certificate 34 Total Office Desks and chairs 312,450,000 ... TRỊ VÀ KINH DOANH - NGUYỄN THANH LOAN BUILDING THE BUSINESS DEVELOPMENT STRATEGY FOR BROCCOLI KINDERGARTEN XÂY DỰNG CHIẾN LƯỢC PHÁT TRIỂN KINH DOANH TRƯỜNG MẦM NON TƯ THỤC BÔNG CẢI XANH... DOANH TRƯỜNG MẦM NON TƯ THỤC BÔNG CẢI XANH Chuyên ngành: Quản trị kinh doanh Mã số: 60 34 01 02 LUẬN VĂN THẠC SĨ QUẢN TRỊ KINH DOANH NGƯỜI HƯỚNG DẪN KHOA HỌC: PGS.TS HỒNG ĐÌNH PHI HÀ NỘI - 2020... problem Recorded and restated Physical science Properties and specialties of nonliving objects and materials Alteration of non- living objects and materials 34 84 85 86 No Main subject Subject details

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