Project proposal group2 alibaba english centre

HANOI UNIVERSITY
FACULTY OF MANAGEMENT AND TOURISM

---o0o---

EXPENSE MANAGEMENT AT
ALIBABA ENGLISH CENTRE

Project Proposal

Mentor: Mrs. Do Van Anh 1704010124
Members: Nguyen Thi Hong Van 1804010043
Cao Thu Huyen 1804010047
Ngo Thi Huyen 1804010056
Dang Thi Khanh Linh

_March 7th, 2022_

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Abstract

Through 7 years of operation (2015-2022), Alibaba English Center has
achieved remarkable and rapid growth in the number of students over 40,000. One
of the top concerns of businesses is cost control. Expense management is a critical
factor since it also drives the company’s performance, particularly in SMEs and in
periods of difficulty, specifically two years of Covid-19. Alibaba English Center is
a medium-sized company, so the center also exposes to common problems of weak
cost management. For this reason, to support the company strengthen its brand, stay
competitive in the market, and maintain strong performance, cost management is
now a top priority for the center's management. This project aims to improve the

cost management system at one of the famous English Centers in Vietnam, which
is Alibaba English Center. Cost issues, the impact of costs on the organization's
goals will be shown in the project. This project aims to assist the company in solving
cost-related issues, namely administrative costs, commission costs and salary costs.
Data are collected from the company to identify the problem existing in cost
management system through interviews with managers and staff, direct
observations of the process, and review relevant documentation. Despite the
difficulties of mutual trust between the team members and the CEO of Alibaba
company, we expect to develop certain convenient tools and procedures to assist the
management in controlling costs.

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Table of Contents

Abstract................................................................................................................................................... 2
1.Introduction.......................................................................................................................................... 4
2.Company introduction .......................................................................................................................... 4

a. Brief history ..................................................................................................................................... 4
b, Vision and Mission .......................................................................................................................... 5
c, Organizational structure ................................................................................................................... 5
3. Problem Statement ............................................................................................................................... 6
4. Literature review ................................................................................................................................. 7
4.1. Expense management in small and medium-sized businesses. ....................................................... 7
4.2. Expense management for English-teaching centres in Vietnam...................................................... 8
4.3. Recording expenses under VAS standard. ..................................................................................... 9
4.4. Administrative expenses................................................................................................................ 9
4.5. Salary expense management....................................................................................................... 10
4.6. Commission expense management. ............................................................................................. 12

5. Methodology ..................................................................................................................................... 12
6. Work allocation ................................................................................................................................. 13
7. Timeline for the completion capstone project ..................................................................................... 14
8. Potential obstacles and feasibility....................................................................................................... 14
REFERENCES...................................................................................................................................... 17

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1.Introduction

General and administrative expenses are expenses incurred in the process of organizing
business activities that such enterprises have to spend to operate their business. Enterprise
administration costs are related to all activities of the enterprise, not separate for each specific
activity. At the same time, depending on how the business operates, the administrative costs also
vary. Consequently, what most directors are keen on is the means by which to deal with this
expense in the most sensible manner for their business.

Enterprise management is a job that requires administrators to understand the
organizational structure and standardize the management process as well as optimize the cost of
effective enterprise management to bring greater profits. In order to maximize profits, each
business must maximize revenue and minimize costs. For many businesses, administrative
expenses account for a small proportion. One of the important keys to help businesses manage
business costs effectively is to determine business management norms.

This is the basis to help businesses make operating estimates because in order to make a
labour cost estimate, there must be a norm of man hours, and the cost of raw materials must have
a norm of raw materials. In addition, it also helps managers control business activities of the
enterprise because normative costs are the standard, the basis for evaluation, and contribute to
timely information for managers to make daily decisions. such as pricing a product, accepting or
rejecting an order, analyzing profitability. More specifically, it attaches the responsibility of each

employee to the economical use of resources.

Good corporate cost management will help businesses operate effectively, optimize
unnecessary costs, and control the finances of the business. What problems exist in the cost
management system of the enterprise? Which proposal is suitable for the current situation of the
company? How to apply this plan in real situation?

2.Company introduction

a. Brief history

Alibaba English - the company that we conduct research in is a limited liability company
with its head quarter at 186 Giai Phong, Hanoi, founded by Mr. Ngo Xuan Thang. The company
was established in August 2015 with a development path of nearly 7 years so far. After 2 years of
operation, up to 2017, Alibaba reached the top 100 typical young businesses in Vietnam. Up to
now, Alibaba has become the largest English centre in Hanoi with more than 40,000 students and
it is also a language centre that has the cheapest tuition fee in Hanoi. After 6 years of establishment,
the company has now expanded to 7 facilities with 4 facilities in Hanoi, 2 facilities in Nghe An
and 1 facility in Saigon. The focus that our team wants to study is on facilities in Hanoi. The
training system at the company includes pronunciation, grammar, communication and TOEIC. In
addition to training knowledge about industry transfer, the centre also integrates teaching students
about critical thinking, creative thinking, presentation skills and teamwork, more specifically and

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also the brightest point. Alibaba's is a dynamic environment that is different from other English
centres.
b, Vision and Mission

Since the company's establishment, the company has brought with it the desire of the

founder of the company to bring English into the universal language for Vietnamese people in the
current economic context of economic integration and globalisation, with the mission of helping
one million students to speak English as their mother tongue. Moreover, Alibaba also has a mission
to build a strong English community and constantly strives to combine with leading partners in the
field to create opportunities and a better future for Vietnamese people.
c, Organizational structure

In order for the company to operate flexibly, the organizational structure plays a very
important role. Alibaba has a team of extremely young, dynamic and enthusiastic employees, the
whole company up to now has about 150 employees. The organizational structure of Alibaba one-
member limited liability company, whose owner is also the director of the company, is in charge
of Mr. Ngo Xuan Thang and is responsible for the debts and related property obligations. of the
company within its charter capital. The company has 4 main departments including marketing
department, recruitment department, training department and sales department

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3. Problem Statement

Our team's target community will focus on the Alibaba English Center for all ages who
want to learn with a focus on everyday communication as well as in-depth communication. Alibaba
English Center was established in 2015, after 7 years of operation, the center has 7 branches
nationwide and more than 40,000 students. With a system of training and teaching processes
focusing on basic daily communication for all ages, Alibaba has affirmed its position in helping
students practice listening and speaking English in real life. However, when we went into the
company's management system, we found that there was a gap due to weak cost management. In
particular, in the management of administrative costs, salary expenses, commission expenses, there
are many weaknesses and loopholes that can lead to many serious consequences in improving the
development of the company later. After surveying and working with the company, we learned
that there is no specific accounting department who will be responsible for recording all kinds of

expenses and related documents. And when recording all kinds of expenses will be due to Mr.
NCH, holds the position of lecturer vs. cost control, after everyone uploads the data to a drive file
for comparison. Regarding salary, there will be an Excel file on Google Drive to control teaching
activities as well as expenses after a lesson. Moreover, when there are costs incurred, each
employee is responsible for uploading to Google Drive the invoice or photo for comparison and
payment to Mr. NCH. The Excel file would automatically calculate the amount of payables to
workers in the formula:

Payables to Workers= Salary (based our their claims)+ Expenses paid by them in advance

Once Mr. NCH alone takes care of all the work related to the costs incurred, it will lead to
many loopholes. Furthermore, because there is no accounting department in Alibaba, Mrs. LA, an
employee of the sales department, are the trustful one to record the transactions in a journal based
on Drive file & based on Mr. NCH’s checking at the end of the month. However, Ms. LA violated
Circular 200 cost accounting principles because Mrs. LA does not actively record expenses at the
time of arising, but only records all expenses at the end of the month. Due to the lack of strict cost
management has led to the following consequences.

The first issue, based on firsthand observation after working in this setting for a long time,
is administrative expenses for which there is no dedicated person or cost /asset management
department. In fact, lecturers/employees buy materials, print articles, parties and bonuses
completely freely and upload expenses to Excel file, but this file is not paid too much attention.
Without a dedicated cash flow manager, photocopying, document printing, party money, bonuses,
and fines are just a few examples, and without a warehouse manager, it's impossible to keep track
of vouchers, duplicate paperwork isn’t processed, and anyone can come and go from the
warehouse. This leads to shady, unsubstantiated expenses, which can lead to a lot of shady,
fraudulent activity.

The second cost concern is that payroll costs are quite complex. In fact, lecturers and staff
will automatically report the working day on an Excel file. We found that Mr. NCH was both a

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teacher and a salary checker through his practical experience working at the company and looking
through Alibaba's financial documents when asked by this group.

Finally, according to company policies, you will be paid a commission if you recommend
others to join the trial course. About how to calculate the commission for each person, each
employee has contributed to the company as cumulative points and the employee self-declares his
contribution in the Excel file. However, three incidents of employees generating bogus emails to
register for a trial course were uncovered by December 2019, and those three employees were also
in charge of reviewing enrolled students. As a result, I was able to deceive the number of students
that signed up for a trial lesson in order to collect a commission. The CEO has not yet discovered
a complete solution to the two challenges outlined above.

This project will provide a way to solve the problems of cost management in the most
appropriate way from our team's point of view. This is the foundation for assisting firms in making
operating estimates, as a labor estimate requires a norm of man-hours, and a norm of raw materials
necessitates a norm of raw materials. Furthermore, because standard expenses are the basis for
evaluation, it assists managers in controlling business activities of the organisation by providing
timely information for managers to make daily decisions, such as pricing a product, accepting or
rejecting orders, and reviewing profitability. More specifically, it ties each employee's
accountability to the efficient use of resources. It will positively affect the aspect of the community
in the long run. A positive effect on the organisation is that it will help the company understand
the costs of money coming in and out, easy to manage as well as reasonable allocation without
wasting money. Alibaba will be able to operate more efficiently, reduce superfluous expenses, and
keep track of its finances with good corporate cost management.

4. Literature review

4.1. Expense management in small and medium-sized businesses.

In traditional accounting for costs, it is assumed that fixed costs are independent in the level
of activity and variable costs change proportionately according to the changes in the level of
activity. Costs should be divided into fixed and variable ones Most management accounting expects
that the proportion between costs and activity refers that a 1% increase in activity results in a 1%
increase in costs, and a 1% decrease in activity results in a 1% decrease in costs (Allen, 2007).

Cost management is a comprehensive index to measure the level of enterprise management.
Generally, firms with limited access to capital have higher internal costs including salary and rental
expenses. There are two categories in processing costs which are rational decision-making and
motivational. The rational decision-making treats expense as a consequence of weighting costs and
economic benefits. The other is motivation and stimulations, providing incentives to work, for
example perksNotedly, in some companies, rewarding staff for firm performance improvement has
now become a common practice. However, because some of the expenses are variable, decision-
making processes by management are put in several difficulties, which requires critical information
(Rougnaghi, 2017).

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Today, many firms manage their costs by utilising resources. When current operation
results are not good as expected, it is the manager's critical decision whether to maintain resources
and keep the cost capacity in the short-term or immediately cut those. The most common cost-
related problem nowadays is that most information for expenses that managers receive are mainly
from financial statements while a business can have various expense behaviours. It was long
believed that administrative, general and selling costs vary according to activity level. However,
recent experimental studies have revealed evidence that the reduction in costs may lead to lower
quality in sales processing in the future (Anderson et al, 2019) . Thus, in some cases, an increase
in costs can result positively in business activities. To decide firm cost and whether to reduct
expenses, it requires a long process of consideration and analysis before imposing those costs to

firms.

4.2. Expense management for English-teaching centres in Vietnam.
Truong Manh, a Vietnamese strategic manager, pointed out a common model for English-

teaching centres in Vietnam.

In his opinion, English-teaching centres in Vietnam commonly has to to financial issues
due to poor expense management. The cashflow indeed reflect the optimization of business
operations. Expenses are divided in 3 categories: marketing & sales expenses, managing and
controlling expenses and others. However, in Vietnam, English-teaching centres mainly assign a

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specific person, usually known as an accountant to control both revenue and expense situations,
which is considered as the great lack of expenses management. Hence, there is a great risk of
monetary frauds. The founder is suggested to proceed with a short-term step which is to review all
the transactions in the latest 2 months and then highlight those that may have least effect on the
business operation to judge and decide omitting those transactions in the future. Moreover,
expenses for human resources should be considered because efficiency and effectiveness require a
thorough judgement, which comes to be the common weakness in most English-teaching centres.
Employees are overpaid than their potentials, leading to over- expenses (Truong Manh, 2021).

4.3. Recording expenses under VAS standard.

Alibaba adopts the VAS standard. There is no accounting apartment in the company. All
the transactions and reports are recorded and prepared by L.A- a trustful person having a degree in
accounting and now working in the sales department. At the end of each month, L.A would based
on salary and expenses claimed earlier in the mutual Excel files by all the staff and checking results
conducted by NCH, a person being responsible both for teaching at the centre and reviewing

expenses to record all the transactions incurred and then prepare reports.

In fact, L.A actions violate TT 200- the VAS standards and accounting principles. Under
VAS, expenses are the accounts that decrease economic benefits and are recorded at the time of
occurring transactions or possibility of the future without already being paid or not (VAS,n.d).
Moreover, the matching principle, which requires revenues and any related expenses should be
recorded together at the same time, is also violated. In addition, it is expected that the account
should review evidence and reasonability for transactions by him or herself before recording, not
just by relying on the others’ opinions and judgement.

4.4. Administrative expenses.
Administrative expenses reflect directly on a company’s efficiency. Research from the

University of Texas shows that 82% of poor cash flow management leads to the failure of a small
or medium-sized business. The manager should review all office management tools to track the
costs better (Akerks, 2016). Business is an organisation comprising many individuals. Thus, there
is a high risk of shortage in controlling administrative expenses, especially some variable costs like
material printing, perks, and outside working expenses. In an English centre, main costs come from
studying material (Truong Manh, 2021). Some businesses have effective software and managing
tools to control, but most neglect the importance of this matter, which leads to loss of the budget
balance. It is assumed that those expenses are the hardest to control, thus being the most-driven
fraud (Styles et al, 2018). In Vietnam’s accounting system, administrative expenses (TK 642) are
clearly classified into details including taxes, fixed assets’ depreciation, expenses incurred from
conferences, research and training. In Alibaba’s case, the cost spent for printing materials should
be accounted for TK 6427 (Vietnamese Accounting System).

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4.5. Salary expense management.
According to the internal auditing process for salary payables, Alibaba has now not

fulfilled all auditing duties, especially the matter of lack of duty segregation. There are 3 aspects
that need to be reviewed periodically: incurring salaries expenses, calculating methods and
recording in the company. Internal control judgement helps businesses to identify possible
misstatements and potential risk factors. In terms of duty segregation, the managers or auditors
should proceed with internal control to check the segregated responsibility between human
resource department and accounting department. In addition, internal auditors should check labour
contracts, documents and company policies which authorise specific payroll and commissions to
review recruiting procedure, payroll agreement and the independence in 3 different processes
(reporting working hours, paying salaries and recording salary expenses). Moreover, payroll-
related models in the company should be reviewed to prevent frauds and risks in payroll and duty
completion confirmation and records. These are the most important functions because of its direct
and vast effects on salary expense management in the business (SCIC, n.d).

Today, with economic development, there is a need for towards-large-scale- companies
for building a firm salary management system. Salary management system has a more complete
definition than the word “salary management “itself. It is a combination of controlling human
resources and business operation as well as analysing company policy-making model and database
(Zhang et al, 2012)

Poor employee expense control can result in both employee dissatisfaction and higher cost
processing. Therefore, expense management has become a crucial corporate function nowadays.
In a research project, Suresh proposed using software as an effective way to manage the
employees’ detailed working days and working hours.

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(Captured from Suresh’s project, 2020)
Below are the weaknesses that may be caused due to the lack of duty segregation .

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(Cited in an experiment from Audrey’s research, 2010)

Looking at the experiment, in smallest to medium-sized businesses, one person is assumed
to be involved in many tasks. Restriction in human resources may limit the number of employees,
sometimes resulting in segregation of duties. In addition, management’s daily involvement in
material transactions can be related to mitigating segregation of duties issues. Thus, a senior
manager is required to be involved in all material transactions and directly involved in financial
reporting (Audrey, 2010). Audrey primarily suggested an additional management review and
reconciliations to boost internal controls. Moreover, if management review is internally applied,
managers should have appropriate knowledge for both accounting and understanding of the
underlying transactions that are being reviewed.

4.6. Commission expense management.

In an English-teaching centre, the driven target should definitely be sales that are English
courses. Therefore, performance-based commissions would be considered the best reward to
motivate the sales team for their work engagement. However, it could create an unhealthy
competition in the company (Water, 2005). A salesperson may cut corners and use tactics that
contradict the business's values just in order to grab the deals and thus receive their wanted
commissions. Occasionally, it is beneficial for the company when two or more salespersons work
together as a sales team. Different personnels support sales organisations to reach best solutions to
identified accounts. During the fiscal years, a company policy should be planned to utilise
workforces and thus, motivate sales products (Sales Management Association, 2010). Managers
could find it hard to handle team members who earn different amount.One of the key solutions is
setting realistic targets. To avoid conflict, the managers should proceed with regular one-to-one
reviews to make sure that all expectations are synchronised together. Furthermore, all managers
need to check whether their staff bring compliance with the company's values which are some
signals of tricky behaviors in order to get the fake deals. Otherwise, the company may suffer from

the risk of losing valued clients and deteriorating company's ethics and reputation (James, 2019).

5. Methodology

To proceed with the project, it is necessary to have enough specific and complete data to
analyse the problems. To obtain such information, we prepared several questions to ask these
participants: 20 teaching assistants, lecturers, centre managers and CEOs. The survey method that
we carry out in this project is qualitative. According to Bhadari (2020), different from the
quantitative method, the qualitative method is the process of collecting and analysing non-
numerical data to find out opinions and experiences. It can be used to gather insight into an issue
or research new ideas for a project. Moreover, when using this method, the time to conduct
qualitative research projects is usually quite short and costs less.

We asked a few questions to the teaching assistants to get information about the centre's
current training system and also to get feedback after the training. If quantitative methods make it

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difficult to obtain specific information, qualitative methods can help with that. To collect more
detailed information, we interviewed the subjects directly. After researching through the company's
situation as well as contacting the company's management to arrange a face-to-face interview time,
after the end of the Lunar New Year holiday, as soon as the company goes back to operation, we
had the opportunity to arrange an interview right at the company's headquarter with a team of
lecturers, teaching assistants and management. Because the lecturers and teaching assistants are
the ones who directly teach the class, they will have a better and deeper understanding of the
problems or costs incurred during the class, so we expanded the scope of the interviews with the
teaching assistants and tutors. We also interviewed two people who are directly in charge of
managing company expenses . Firstly, Mr. NCH - is a lecturer of the company, also a checker of
the expenses declared by the employees in the company's activities. Second one is Ms. LA - staff
with accounting degrees who are staff from the sales department in charge of recording transactions

and preparing financial statements at the end of each month. Through the tour to observe at the
company's headquarters, we have seen firsthand how the company operates. In addition, we are
also provided with a financial statement from which it is easy to observe exactly the problems that
the company encounters through the data presented in the financial statements.

6. Work allocation

Conductor Work

Ngo Thi Huyen Get preliminary access to the company by her relationship with the
CEO

Ngo Thi Huyen Make an appointment with CEO & acquire financial statement via
email

Whole team Acquire company information (website, Facebook fanpage)

Linh & Van Preliminary company tour to observe the work environment

Whole team - Detect some problems: human resource management, inventory
access, expense management
- Discuss & decide on the most serious problem : expense
management

Whole team Design interview questions

Cao Thu Huyen & Ngo Interview the CEO & staff
Thi Huyen

Whole team - Develop project proposals

- Evaluate potentials and difficulties

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Whole team - Propose recommendations & action plans
- Apply experimental action research & get the feedback from the
CEO

7. Timeline for the completion capstone project

Date Plans

Jan 10th- Extensive literature review about the company based on statistic about revenue,

17th expense, source of capital, profit, human resource training

Jan 18th- Observation of business work and human resources department of company
27th

Feb 7th- Analyse profit of company through financial statement & find some problems of

14th company

Feb 15th- Identify the serious problem is poor expense management
20th

Feb 21th- Interview with CEO and staff by quantitative methods
28th

March 1st- Develop proposal of research

7th

March 8th- Evaluate the potentials and drawbacks of problems
15th

March Find solutions and action plans in the short term and long term
15th-31st

April 1st- Apply action research in reality & get feedback from the company
15th

April 16th- Finish research project & draw conclusions
30th

8. Potential obstacles and feasibility

Processing this capstone, we encounter both advantages and challenges. The biggest
advantage is that Mr Ngo Xuan Thang, the CEO has the same purpose as we do- to find out the

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company's problems. Therefore, our accessibility to the company is easy and welcome. The authors
are provided great freedom in the methods of acquiring information (e.g company tour, direct
interviews and data requests).

However, there is a great problem here- the matter of trust and information security. The
authors wish to proceed with as close accessibility and investigation as possible to see if Alibaba
English Centre has more problems rather than poor expense management. However, perhaps Mr
Thang shows his pleasure to reveal the part that he assumes is already his company’s problem
needed to solve immediately. Furthermore, as Alibaba, from a less popular English centre, is

planning to create a turning point in order to wide spread its reputation all around Vietnam, the
company has to stay away from risks such as scandals or internal information stolen.

Sharing with us on an informal call, he displayed his confusion on our capstone purposes.
When it comes to the matter of mutual trust, he seemed to express his doubt on whether all the
information he provided will be published and if it will be revealed to his company’s competitors.
Obviously, no company wants to reveal publicly its weakness and what to improve. All want their
customers to believe in the thing- called “perfection inside and out”. Thus, in fact, Mr Thang
limited our investigation on finding other problems and just let us access the information that he
believed can reveal poor expense management, his company's problem. On the same side as Mr
Thang, his staff, who we conducted preliminary interviews with, also welcomed us with careful
words. Especially, when being asked about their work duty and their colleague’s, we had difficulty
to ease their hesitation due to the fear of getting fired and devastating their co-worker to co-
worker relationships. Understanding all those challenges may affect our capstone’s results, at the
moment when we are writing this capstone proposal, we are still convincing Mr. Thang to provide
us more realistic and full-aspect data and information with a firm promise which was all the finding
from this capstone would be served in Hanoi University scope only. Meanwhile, we plan to proceed
in-depth interviews with the staff by getting closer to them, designing “trick and trap” questions
and most importantly, ensuring their identities are hidden. This process could take a long time.
Additionally, the reflectivity should be aware. There are 4 centre branches in Hanoi and others in
Nghe An and HCM city. Although reporting statements provided can fully reflect the company’s
financial situations, the direct research scope conducted in its headquarter of Hanoi due to objective
conditions may lack representation. However, an extensively thorough and objective study is
attempted as much as possible.

An objective obstacle that should be listed here is the tense situation of Covid-19 in Hanoi,
where all the investigation takes place right now. As a fact, most corporations during Covid-19
have lower income. An assumption is put that if Alibaba’s income was lower and expenses were
higher due to the pandemic, the capstone conclusion may be affected. Thus, apart from current
data, the company also needs to provide information in previous years. In addition, the serious

pandemic situation prevented us from proceeding with an extensive tour to Alibaba’s Hanoi office
quarter on 15th Feb as expected because there were up to 4,000 positive cases that time, then the
direct investigation indeed took place in 3 days, not 5 days as planned due to social restrictions. As
the result, we would perhaps to proceed the remaining work online and update the Covid-19
situation in Hanoi at the same time,

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To sum up, despite all those challenges, the authors highly appreciate and place a
great positivity towards the feasibility of the capstone as mentioning our biggest advantage which
is the CEO’s willingness and welcome to implement the expense management. Therefore, it is
assumed that Mr. Thang in the future would continue his support to put our action plans into
experiment. To obtain his trust and this capstone’s success, our team has been attempting to
conduct research, company feasible accessibility and then draw the preliminary action plans.
Meanwhile, we still keep contact with the company to get his permission and persuade him to allow
us more authority. Once this capstone succeeds, it is believed to be a turning point for Alibaba,
which suits best for the company at this time- the time of conquering the English-teaching market
and competing with strong competitors. When the expenses are better controlled, operate
effectively, optimise unnecessary costs, and control the finances of the business.

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REFERENCES

1. Allen, 2007. Cost accounting system.
2. Akerks, 2016. A modern guide to manage G&A expenses. University of Texas
3. Audrey, 2010.Addressing Problems with the Segregation of Duties in Smaller Companies.

Kennesaw State University.
4. Dunnes Styles et al,2018. Elevating your management: Administrative expenses.

5. Sales Management Association, Nov 2010. Sales Commission Plan Policy
6. Sarah James, 2019. Ways to manage commission policy. Stardshieve University.
7. SCIC,n.d. Tổng hợp thủ tục kiểm tốn quy trình tiền lương – KIỂM TOÁN NỘI BỘ.

Retrieved from /> tien-luong
8. Suresh,2020. Employee expense management system.Journal of emerging technologies
and innovative research.
9. Mohammed Rougnaghi, 2017. Implementation of cost management in corporations.
Business Journal Research
10. Truong Manh, 2021. Three steps to optimise expenses in managing English-teaching
centres in Vietnam. EasyEdu
11. Zhang et al (2012). Elsevier University. Salary management for small and medium-sized
businesses.
12. Water, 2005. Structure commission policy: Enhance your position. Illinois Community
College
13. VAS,n.d. Nguyên tắc kế toán các khoản chi phí theo TT 200. Retrieved from
/>14. Vietnamese Accounting System. Hạch toan chi phi quản li

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