This document provides an overview and summary of the import activities of Lam Quang Dai Co., Ltd. It discusses the import procedures including transaction and contract negotiation, contract implementation, and preparation processes. It also provides organizational structure and business results of the company, showing increasing revenues but decreasing profits from 2014-2016. The status of goods import activities at the company follows standard procedures of applying for licenses, international payments, transportation, and customs clearance.
Ecological Succession. ( ECOSYSTEM, B. Pharmacy, 1st Year, Sem-II, Environmen...
The Analysis Of Goods Import Export Activity In Lam Quang Dai Co., ltd.”.
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GRADUATION REPORT.
Potic : THE ANALYSIS OF GOODS
IMPORT EXPORT ACTIVITY IN LAM
QUANG DAI CO., LTD.”
TPHCM - 2022
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ACKNOWLEDGEMENT
During my internship, I really had a golden time, an opportunity to come into
contact with a very dynamic working environment which is totally different from what
I have ever experienced before. In that environment, I came into contact with my
gained knowledge, and had a chance to apply them flexibly and effectively.
Additionally, during the internship, I could train the manner of working to serve my
jobs in the future.
I would like to express my gratitude towards my lecturers, the staffs in Lam
Quang Dai Co., Ltd. for their devoted guidance, and support in completing this report
when I took my internship in the company.
Even though I have taken efforts to make my report as well as I could, since it
was the first time I got familiar with and met real situations, as well as due to my
limited knowledge and experience, I was unable to avoid making certain mistakes that
I myself have not seen yet. I would welcome comments suggestions from dear
lecturers and friends so that my report can be more complete.
With sincerely thanks!
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INTRODUCTION
Any stably developed countries cannot separate from international trade
activity. Among countries, there is an international trade exchange through trade
behavior, or business behavior of imports and exports, these behaviors reflect the
mutually economic relationships between countries.
International trade is essential for every country, because it expands the
consumption capacity of a country, takes its comparative advantages to compete with
the others. International trade promotes the process of rational division of social labors
and creates a specialization in the production sector to improve the efficiency of many
industries.
The sector of import and export business is a key phase of the process of social
reproduction, it makes the material structures of products and the goods circulation
between countries change. As a result, the international trade relationship in Vietnam
has appeared and become important. From a deficit country but mainly by aids,
Vietnam has been rising to be an exporting country and in process of balancing the
import-export balance of payments.
During the growth in import export sector of a country, the enterprises
operating in the import export sector plays a very important role because they are those
who constitute import export activity of Vietnam. In that situation, Lam Quang Dai
Co., Ltd. has been contributing significantly towards the process of expanding and
improving the economic-social efficiency, promoting the industrialization and
modernization of the country.
Being aware of the importance of import export sector, with the support and
guidance of my Supervisor and staffs of accounting department, material department, I
chose the project of: “The analysis of goods import export activity in Lam Quang Dai
Co., Ltd.” as my graduation report.
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CHAPTER 1
OVERVIEW OF LAM QUANG DAI CO., LTD.
1.1. History of formation and development
Lam Quang Dai Co., Ltd. has
its head office located in No. 130 Le
Van Khuong, Thoi An Ward, District
12, Ho Chi Minh City. The key
function of the company is trade, trading business and repair to refrigeration
equipment such as air conditioners, refrigerators… in the province and the others.
Lam Quang Dai Co., Ltd. has its head office located in No. 130 Le Van
Khuong, Thoi An Ward, District 12, Ho Chi Minh City. The key function of the
company is trade, trading business and repair to refrigeration equipment such as air
conditioners, refrigerators… in the province and other provinces.
- Vietnamese name: Công ty TNHH Lâm Quang Đại
- Transaction name: LAM QUANG DAI.CO.LTD
- Name in abbreviation: LQD CO.LTD
- Address of Head Office: 130 Le Van Khuong, Thoi An War, District 12, Ho
Chi Minh City
- Email: info@trungtamdienlanh.vn – quangdai4299@yahoo.com
- Website: WWW.chomaylanh.com – WWW.trungtamdienlanh.vn
- Telephone: ( 08 ) 3717.5672 - ( 08 ) 6674.5088 - ( 08 ) 3536.4765
- Fax: 08.6255.5006
- Hotline: 0913.700.102
1.2. Business line
- The company specializes in supplying refrigeration goods of well-known
domestic and foreign brands: HITACHI, PANASONIC, SAMSUNG, DAKIN,
MITSUBISHI ELECTRIC, MITSUBISHI HEAVY, GENARAL, SANYO,
TOSHIBA, LG, SHARP, CARRIER, etc.
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- We have a variety of multifarious, multifarious, multi-type, multi-brand
models and prices which are fit for consumers. Moreover, we are committed to selling
truly original products with correct technical functions as
offered.
.
- In addition, our Company also provides customer services such as:
Sales consulting services.
Design, installation services.
Domestic and industrial air conditioners supply services
In-place warranty, maintenance, cure services
1.3 The organizational structure and management system of the company
Diagram 1.1 The diagram of the company’s management system
Source: Lam Quang Dai Co., Ltd.
1.4. Production and business results
The business activity of Lam Quang Dai Co., Ltd. is now on the right track,
showing by the growth rate of indicators such as: revenues, profits, etc. And for further
information about the status of business activity of the company, we have the table
Table 1.1: The status of company’s business activity in period of 2014-2016
Unit: million dongs.
Director
Technical
Department
Business
Department
Accounting
Department
Project Department
Deputy Director
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Year
Indicators
2014 2015 2015 2015/2014 2016/2015
Absolutely Relatively
%
Absolutely Relatively
%
Revenues 2.025 5.202 7.025 3.178 256,89 1.823 135,04
Expenses 39,5 111,6 299,5 72,1 282,53 187,9 268,37
Profits 2,1 21,8 19,1 19,7 1.038,09 -2,7 87,61
Source: Accounting Department of Lam Quang Dai Co., Ltd.
The profits after taxes in 2015 compared to those in 2015 reaches 1.038,89%,
increased by 10,38 times of the absolute increment of 19,7 million dong. This is a very
impressive growth and this result is formed by the following factors:
The revenues in 2015 compared to those in 2014 reaches 256,89%, increased
2,75 times of the absolute increment of 3.178 million dong. This rate is reached by the
following factors:
The total Expenses in 2015 is increased by 2,82 times compared to those in
2014 with the absolute increment of 72,1 million dong.
So, the revenues after taxes in 2015 are increased compared to those in 2014
since the growth rate of revenues is higher than those of expenses.
The profits after taxes in 2016 are decreased by 12,39% compared to those in
2015 with the absolute decrease of 2,7 billion dong. Although the completed
percentage of the plan for revenues in 2016 compared to those in 2015 reaches
135,04% increased by 35,04% with the absolute increment of 1.823 million dong, but
it can be said that in the second half year of 2015 stretched over the first half year of
2016 was full of difficulties for all enterprises. To be able to overcome those
challenges, the company had to strengthen his potential, especially economic potential.
Therefore, expenses are to arise more (financial expenses, interest expenses…) and
that this increase rate is higher than its of revenues leads to a decrease in profits.
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CHAPTER 2
THE STATUS OF GOODS IMPORT ACTIVITIES IN LAM QUANG DAI CO.,
LTD
2.1 Import procedure
2.1.1 Transaction, Negotiation
After the stage of researching, approaching the markets, selecting transaction
objects, the company proceeds the promotion of preparation for signing the agreement
on import. But to reach a trading contract to be signed, the company often has to
undergo a process of transaction and negotiation on the trading conditions. This task in
foreign trading activity is called negotiation, which can be negotiated via letters,
telephone, etc. but for large and complex contracts which are needed to explain, to
deal with the other in details, the transaction or negotiation should be done by a face to
face meeting. Although negotiating by using this manner is costly, it is assured of
efficiency and rapidity. For first imports, Lam Quang Dai Co., Ltd. will negotiate
directly. When getting familiar to the working procedure, the negotiation will be done
mainly via telephone, mail, skype, etc.
The negotiation order is as follows: Inquiring: made by Lam Dai Quang Co.,
Ltd (exporter), it means that the product names, standards, quality, quantity, time for
delivery, payment conditions (types of money for payment, payment methods, etc.)
The inquirer does not have to take responsibility for the inquiring.
- Price making: It is considered as a request for signing the contract by laws.
The price making is done by the seller.
- Counteroffer: If the company does not accept the price provided by the
supplier and make a new request.
- Acceptance: is the complete agreement on all conditions of prices.
- Confirmation: two parties, the purchaser and the seller, after both agreeing on
the transaction conditions, can make two copies of documents which record all agreed
terms, and send to the other for signing with confirmation.
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Among the transaction negotiation steps above, the inquiring and the ordering
are two steps which are concerned the most because they are the basis leading the
agreement on import to be signed. After getting the results of the transaction and
negotiations, the agreement on import will be signed.
2.1.2. Contract implementation
The status of the process of import contract implementation at Lam Quang Dai
Co., Ltd is shown below:
Diagram 2.1: Preparation process for fulfillment of an agreement on import
Purchasing goods insurance
Urging sellers on delivery
Collaborating with banks in
checking documents
Processing the procedure for
customs
Preparation process
Applying for import license
Processing the procedure for
international payment
Vehicle rental for
transportation
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- Preparation process
+ Seeing sample
This work is not easy, it is rather complex and relating to many department of
company. Seeing sample and ordering goods of company is performed by email, fax or
catalogue. Based on specifications and sample that customer provided, company will
order. Material department will be in charge of ordering goods.
+ Ordering goods
Ordering goods isn’t easy, this is negotiation process about Articles in import
contract (for new export partner) or this is negotiation process about price and rights
(for familiar partner) for deploying to sign import contract which will be helpful for
two parties.
+ Signing contract
Being the key rule of this procedure is key staff of material department. After
deciding to choose product, Manager will discuss on export partner about articles of
import contract. Articles that company focuses on specially in negotiation process is
value of goods and shipment value, number, payment method, payment deadline,
origin of goods and set of vouchers which export party will send to import party before
goods comes will include which things, is original copy or copy (depending on
payment condition)
Signing import contract with export party is performed by fax or email, this is
article which company always suggests with export party. The next order time only
negotiates main problem and orders, doesn’t need to waste time to type contract to
have signature of export party.
+ Applying for import license
According to Circular guiding the implementation of Decree 12 of the Government
issued by the Ministry of Commerce, from May 1st
, only having 8 commodities and
import and export goods need license of Ministry of Commerce. In which, commodity
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of company is free to import when commodity ensured about quality condition, origin,
company doesn’t need to apply for import license.
+ Making international payment procedure
Company is always reputation and belief in payment problem, so that, company
will pay debt after receiving goods and doesn't use voucher credit payment method
(L/C).
Set of payment voucher includes:
- Transfer order (according to sample available), one copy
- Foreign currency purchase application, one copy
- Contract, one original copy and one copy
- Commercial Invoice, one original copy and one copy
- Customs declaration form, one original copy
+ Renting transportation vehicle for import
When receiving submission about delivery time of foreign country, staff of
material department will choose designated transporter to ask the quotation. Company
will choose to transport by airline for folded shipment to ensure progress and choose to
transport by marine for normal shipment and majority of shipments delivery by
marine. This staff will provide information about factory address of seller for
calculating door delivery charge, name of goods and number of goods. While
transporter will send the freight rates quotation and price of receiving from warehouse
and fees payable at head of export, called local charge fees. After approved by
manager of material department, this staff will contact to shipping company or airline
to come to supplier to get goods.
+ Buying insurance for goods
Company chose reputable transporter and had long term relationship, they will
be in charge of transportation of goods of company. Almost shipments buys according
to ex-work and FCA and shipments have never been damaged or lost and value of
goods isn’t too much, so that, company doesn’t buy insurance for goods. When having
problem because goods come late, company usually work directly with partner and
transporter based on friendly relationship and problem will be solved quickly.
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+ Coordinating with bank for checking voucher
Company chooses payment method later, so that, payment is performed easily.
In case of paying deposit, when staff of material department receives Invoice from
seller, he/she will check information including name of goods, commodity
specifications, number, unit price, into money, origin of goods. When information is
suitable, invoice will be transferred to Accounting Department to pay extant amount
for seller can delivery quickly.
+ Making customs procedures
To make customs procedures for imported shipments, staff of material
department will do Customs declaration form. Based on Invoice, Packing list, Import
Contract and Bill that exporter provided, staff of material department will deploy to
open Customs declaration form through Ecus software (Electronic declaration). After
receiving procedure online, Customs officer will receive and deploy flow distribution
temporary based on information which company declared, such as: import goods,
import country, number, unit price and value of shipment. After having number of
declaration is provided by Customs with flow distribution (green flow, red flow,
yellow flow), staff of material department will print declaration and prepare procedure
to apply Customs Branch of place receiving goods (Lam Quang Dai Company Limited
usually receives goods at Tan Cang port and Tan Son Nhat airport)
Customs procedure includes:
- Customs declaration: 02 copies
- Appendix of Customs declaration: 02 copies
- Detail list (Packing list): 01 copy
- Commercial Invoice (Invoice): 01 copy
- Declaration for dutiable value: 02 copies
- Contract of purchasing goods: 01 copy
- Bill of lading: 01 copy
- Introduction Paper: 01 copy
- Delivery order: 01 copy
2.2. Business results of importing refrigerated products of the company
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Table 2.1. The proportion of electrical refrigeration items in total import of the
company in the period 2014-2016
Unit: million USD; %
Year 2014 Year 2015 Year 2016
Value Proportion Value Proportion Value Proportion
Air conditioner 6,6 29,2 13,2 42,1 10,4 30,1
Refrigerator 5,7 25,2 8,9 28,3 10,2 29,6
Cooling fan 4,3 19,1 3,9 12,4 6,2 18,0
Freezer 4,1 18,1 3,3 10,5 4,5 13,0
Others 1,9 8,4 2,1 6,7 3,2 9,3
Total import 22,6 100 31,4 100 34,5 100
Source: Trading Center of Lam Quang Dai Co., Ltd
From the table, the air conditioner has an important position in the imported
products strategy of the company. Namely:
In 2014, refrigerator imports account for 29.2% of total imports, and this
proportion continues to increase significantly in 2015 with 42.1%.
However, in 2016, this proportion dropped to 30.1% and the cause of this
decline has been analyzed above. Nevertheless, the total import in the next year always
increases compared to the previous year. If in 2014, the total import value of the
Year
Items
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company is only $ 22.6 million, this value has increased significantly in 2016 to $ 34.5
million. This proves that the company's domestic business activities are effective, but it
also show that the import activities in general and the refrigerator import in particular
have done well the role of a major supply. Overcoming the difficulties of 2016, along
with the current growth rate, it is certain that, in the future time, the electrical
refrigeration products will become the main import item of the company.
The next positions in the structure of imported items of the company are
refrigerators, fans, freezers, other refrigerated goods (such as water heater,
dishwasher, air cleaner, ...) along with electrical refrigeration products, this is the item
that contributes to the success of import activities in the past time with the value of
turnover and proportion is increasing year by year.
2.3. Analysing the imported business results
The import market of Lam Quang Dai Co., Ltd is very diversified which comes
from different countries in the region. As for electrical refrigeration products, Japan is
considered as a key import market of Lam Quang Dai Co., Ltd. The structure of the
import market for electrical refrigeration items is shown in the following table:
Table 2.2: Electrical refrigeration imported market of the company for the period
2014-2016
Unit: million USD; %
Target
Year 2014 Year 2015 Year 2016
Value Proportion Value Proportion Value Proportion
Japan 5,35 81,1 10,92 82,8 8,25 79,3
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Thailand 0,45 6,82 1,14 8,7
1,12
10,8
China 0,43 6,51 0,57 4,3 0,68 6,5
Taiwan 0,25 3,75 0,45 3,4
0,26
2,5
Other
countries
0,12 1,82 0,11 0,8
0,08
0,9
Toatal 6,6 100 13,2 100 10,4 100
Source: Trading Center of Lam Quang Dai Co., Ltd
In the period from 2014 to 2016, Japan has always been the key import market
of Lam Quang Dai Co., Ltd for electrical refrigeration products. If in 2014, the import
turnover is $ 5.35 million, accounting for 81.1% of the total import value of electrical
refrigeration products, these proportion in 2015 is 82.8% with the value of turnover
reaching $ 10,92 million.
In 2016, both import turnover and proportion declined when comparing to the
previous year, which reached only 8.25 million USD, accounting for 79.3%, but Japan
still holds the highest position.
Besides Japan, Thailand stand for the second largest import market of Lam
Quang Dai Co., Ltd. Imports from this market in 2014 were $ 0.496 million,
accounting for 7.5% of total imports of electrical refrigeration goods. By 2015, this
turnover continues to increase and reach $ 1.14 million. In addition to two key markets
Japan and Thailand, the import market of the company for electrical refrigeration
products also have China, Taiwan and other countries, imports are not high but all are
potential import markets of Lam Quang Dai Co., Ltd in the future.
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CHAPTER 3
INTERNSHIP WORK AND EXPERIENCE LESSONS
3.1. Cleaning office
Job description
Every morning, when coming to the internship company, you along with my
staffs at this ofice will clean our desks and chairs, computers, office, change water in
flower pots, and arrange new flowers.
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Exprience lesson
Being in close contact with other staffs, creating solidarity among the people in
the room. Clean working environment also will improves work efficiency.
3.2. Answering the telephone
Job description
When customers call the company, you will do the work as supporting answer
the phone, asking the customer what to help ?, meet who ?, then you will transfer
(internal machine press) to the department that customers want to meet. If the customer
wants to get more the information of employees in the company, you will not provide
mobile phone number of these people and you will record the customer's information
and forward it to the employee the customer wants to contact. Then the employee will
actively contact the customer back.
Exprience lesson
When answering the phone, it is necessary to speak softly, to use the word
"yes", when talking with customers.
There should be a pen and a small notebook to record information provided by
the customers
If the customer says small results that you do not hear clearly, you will ask the
customer to repeat the problem and ask the customer to speak more clearly
During the talking time, you must not interrupted when they are speaking. It is
need to listen with a positive attitude and answer the customer's questions.
3.3. Photocopying the documents
Work
Before photocopying any documents, I need to check if the printer contains enough
papers or not. Next, I start the printer, put the paper needed to be photocopied on the
top of the printer, align the paper and then press the Photocopy button.
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Experience gained
I have learnt how to use the printer which can assist other staff in photocopying
documents when necessary.
3.4 Printing documents
Assigned tasks
Printing documents is a very necessary for every employee working in Lam Quang
Dai Limited Company in particular and other enterprises in general. Before printing
documents, I check the printer for blank paper, then open the file that I need to print
and simply press Ctrl + P or go to Print function on the toolbar. If I want to edit, I can
edit and align the file, then click the Print function if I think the file is ready for
printing.
Experience gained
For papers that are not important, use drafts which still remain blank in other side.
Before printing, remove all pins on the paper to avoid breaking or jamming the printer.
The paper used for printing must be straight, do not use creased paper or too thin one
which may cause paper jam.
All performed print jobs will be automatically saved in the printer. When the paper is
inserted, the printer continues printing, so when I accidentally print the wrong file, I
need to go to Control Panel to delete the wrong print job and conduct a new one.
When the output paper is fuzzy or the printer gets jammed, I have to immediately
notify the company staff to have the printer repaired.
3.5 Scanning documents
Assigned tasks
In addition to printing and photocopying documents, scanning also plays a very
important role.
Scanning requires paper documents; I place the paper’s side needed to be scanned –
face down. On the computer screen, select the scan function, the scanner starts to run,
then the image of the scanned paper side appears on the computer screen. If I want to
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scan in color, select the "color" mode; otherwise select the “black and white” mode.
Select the size of the scan. Then select the document I want to scan as PDF or image
file and click the Save button. This is how I scan the documents.
Experience gained
Knowing how to scan documents on my computer and printer is very useful to assist
other staffs and my future work after graduation as well.
3.6 Fax documents
Assigned tasks
Companies usually use a fax machine to fax quotes, orders, debts, etc. Before faxing, I
need to check the documents for customer’s correct information such as company
name, address. Then I had to determine where I will fax to, like within Ho Chi Minh or
another province. Faxing within the province only requires the last 8 numbers without
province code, while faxing outside Ho Chi Minh city needs full province code.
First, I press the fax number of the customer on the fax machine, then I place the paper
needed to be faxed and press the Start button. The machine will then connect to the
client's fax machine. If the client's fax machine is busy, the company's fax machine
will sound “beep-beep” notice that client is now busy. After waiting for 5 minutes, I
press the Redial button and the machine will automatically fax the previous number to
the customer. If I want to fax multiple sheets at the same time, I have to wait for the
first one to be successfully sent, then I will be able to put the next one to continue
without dialing fax numbers.
Experience gained
Knowing the area code of some provinces such as Ho Chi Minh city (028), Binh
Duong (074), etc.
Knowing how to fax multiple documents at the same time
Having a good command of fax machines can assist other staffs in the company when
necessary.
3.7. Checking and sorting documents
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Assigned tasks
Firstly, to perform sorting documents, I need to check the information on accounting
documents for correction, such as company name, address, tax code, etc.
Secondly, I begin to sort the company's documents into the following types:
Export-import documents: customs declaration, economic contract, packing list,
invoice, etc. are all arranged in order of arising date.
Fixed asset documents: VAT invoices, bills, debit notes, payment orders, economic
contracts, contract liquidation records, etc. are all clamped together and sorted by
arising date order from the start day to the last day in month.
Money-relating documents Receipts, bills, debit notes, credit notices, etc. are all
arranged in the arising date order.
Wage records: time sheet, salary payment sheet, payment slip, debt notification,
payment authorization, etc. are all sorted by month. Bills and debit notes will be
attached to the salary payment sheet.
Material invoices: VAT invoices, orders, economic contracts, bills, debit notes,
authorizations, etc. are all put into a set of documents and also arranged in order of
date from the start day to the last day in month.
Consumption documents: selling VAT invoices, economic contracts, delivery notes,
receipts, notice, etc. are all arranged in order of arising date and attached to other
supporting documents to be complete set.
Payment documents with budget: bills, remittances to the state budget, authorizing
expenditures, debt notices, etc. are arranged in actual arising date order.
Experience gained
I effectively visualize the form, structure, content, etc. of many accounting documents
which I may never be taught in lectures.
3.8. Translation of reports, documents, contracts
Assigned tasks
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The company assigned me reports, documents and contracts which are all in English
and needed to be translated into Vietnamese. During the translation, I encountered
many words I did not know, therefore, I had to use dictionary to get them translated. In
my opinion, English words in the field of refrigeration will be different from common
ones. During translation process, if I face any strange and difficult words, I could ask
other staffs in my company for help. After completing translation, I had to submit my
translated documents to the supervisor for revision.
Experience gained
Extending the vocabulary of English and knowing how to use English in some major
fields. Being guided and taught experience of translating reports in the company. I felt
happy to help them in the company.
3.9. Inputing Data
Assigned tasks
Inputting data is the process of using computer by entering data into the company's
database. This process is quite simple, the company’s staffs guided me how to input,
which indicators needed to be entered, etc. and then I could easily input the data from
accounting documents into the company’s database. It was vital for me to type fast and
accurately and sort by arising date order.
Experience gained
Sharpening my computer skills and typing skills, knowing how to use keyboard
shortcuts to operate computer more quickly and efficiently.
3.10 Storing books, records, reports
Assigned tasks
Reports, accounting documents after being classified and sorted will be stored to each
file separately with large ring binders.
I had to store documents and reports in each file as follows: I will split the VAT
invoices, VAT receipts, receipt file, bills of lading, debt file, financial documents, debt
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files, etc. If the books, documents, reports are many, they will be stored in a monthly
basis, and quarterly basis if vice versa. Quarter 1 consisted of Jan, Feb, Mar; quarter 2
includes Apr, May, Jun, quarter 3 includes Jul, Aug, Sep and quarter 4 includes month
Oct, Nov, Dec.
All ring binders will be noted outside with book title, report, month, year, etc.
Experience gained
Knowing how to store documents and reports scientifically can help me easily find
documents, books and accounting documents.
CHAPTER 4
CONCLUSION – PROPOSAL
4.1 Conclusion
It can be said that the import activities of the company still have many issues to be
solved, especially for the enterprises involved in importing this kind of goods to
improve import business. Lam Quang Dai Limited Liability Company is an enterprise
importing refrigerated goods must address this issue as an urgent task, promote the
import of goods with strategic significance for the survival and development of the
Company. In the past years, in addition to the limitations that needed to overcome, the
company has earnt remarkable achievements contributing to the development of the
country.
During my probation time at the company, I learned a lot of practical knowledge about
import activities. This is also an opportunity for me to gain my knowledge about Lam
Quang Dai Limited Company. In my report, I also raised some import activities-
relating problems. However, as my knowledge and experience remain limited, I would
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be grateful to receive additional comments from the teachers as well as the staffs of the
company.
4.2 Proposal
4.2.1. For the company
Satisfy regular customers and build strategies to attract new customers, especially to
gain prestige and trust of customers in the service’s quality of the company.
Encourage officials and employees to participate in training courses so that they can
improve their professional skills to meet the service market’s trends. At the same time,
human resource should be considered as the most valuable asset which helps bring
success to the company. Good policy for human resources development is one of the
top priorities: rewarding individuals, teams and departments with excellent
performance and profit-generating initiatives to encourage other employees to strive
for the highest standards.
It is also necessary to build a special identity for the company, such as logo, working
style or good attitude to customers.
4.2.2. For the university
An indispensable requirement of the training process is the formation of character and
skills needed for students. In addition to the theoretical lectures, the university should
train student’s soft skills such as communication, self-confidence in public speaking,
etc.
In the era of information technology boom and international integration, mastering
knowledge and skills in using information technology and communication in foreign
languages (mostly in English) is very necessary. This is an important and essential tool
for any students to reach their lifegoal more easily
Linking with enterprises to support interns because each time a student applies for
internship in a company, that company are reluctant to share accounting information
with strangers.
Increasing hands-on classes to provide students with useful information of what to do
after their graduation.
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REFERENCES
1. Prof.Dr. Vo Thanh Thu (2006). Business Techniques in Import-Export. Labour and
Social Publisher.
2. Assoc. Doan Thi Hong Van (2005). Foreign Trade Technique Textbook. Statistical
Publisher.
3. Pham Quang Phan (2007). Political Economics Textbook. Education Publisher.
4. Pham Van Minh (2009). Microeconomics Textbook. Statistical Publisher.
5. MSc. Tran Huu Dung (2007). Professional Import-Export Business. Statistical
Publisher.
6. Documents of Lam Quang Dai Co., Ltd