Improving accounting information system of universal Vietnam steel building company limited

The purpose of this thesis is to assist Universal VietnamSteel Building Company Limited in identifying and resolving potential problem of accounting department. The initial symptoms of the company’s accounting department come from the record of yearly meeting of Board of Director with accounting de...

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Tác giả chính: Nguyen Thi Nham
Đồng tác giả: Prof. Pham Phu Quoc
Định dạng: Master's Theses
Ngôn ngữ:English
Thông tin xuất bản: University of Economics Ho Chi Minh City 2018
Chủ đề:
Truy cập trực tuyến:http://opac.ueh.edu.vn/record=b1027035~S1
http://digital.lib.ueh.edu.vn/handle/UEH/57521
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Tóm tắt:The purpose of this thesis is to assist Universal VietnamSteel Building Company Limited in identifying and resolving potential problem of accounting department. The initial symptoms of the company’s accounting department come from the record of yearly meeting of Board of Director with accounting department, this documents mentioned following symptoms: (1) Negative cash fund in accounting reports; (2) Duplicate payment in Accounts Payable; (3) Wrong liabilities in liabilities report; (4) Late in payment for supplier; (5) Forgot to pay insurance 4 months for insurance office and (6) Tax penalty. From the initial symptoms, I apply the process of Problem identification – Solution decision – Organization of action (P-S-O) to identify problems, find solutions and contribute action plan to improve above situation. Fistly, I identify current problems by using necessary accounting theories as a basic to conduct in -depth interview with 5 peoples who are working in Vienam head office. The interview found out two problems in accounting department, there are (1) Poor in managing accounting information and (2) Poor in accounting internal control. From that, I evaluate to find out the potential problem is Poor in managing accounting information which influencing significant to company’s accounting process; Secondly, informing theories to take into account the causes of potential problem, include: (1) lack of clearly accounting procedure; (2) overlapping in accountant position; (3) poor in the leadership of BOD and (4) poor in accountant’s competences. From these causes, by evaluating current situation in the company, I found out the potential cause is Lack of clearly accounting procedure. Thirdly, I propose possible alternatives and select the most appropriate alternative for solving the problem of the company; Lastly, I plan the effective actions for implementing the selected alternative - organize the procedure of accounting information system.