Eleven years ago, Vietnam started a long journey to World Trade Organization. United States, the main obstacle on the progress to negotiate for Vietnam to join WTO, became the last country to sign the bilateral trade agreement (BTA) with Vietnam in 2001. According to the multilateral commitments, Vietnam will be designated as a 'non-market economy' (NME) for a period of 12 years after its accession to the WTO, not later than 31/12/2018, or until it is able to meet the economic criteria for a " market economy" (ME) designation. It seems unfair that Vietnam is classed as a non-market economy after twenty years of reform.
In a word processed report to management of no more than 2000 words you are required to appraise the benefits and drawbacks which may occur with the use of computers in the budget process. A budget spreadsheet is useful to both small and large companies. The spreadsheet also allows cost items to be entered for each period or month of the year. Spreadsheets includes a general data entry area that lets you set up some guiding assumptions and parameters for budget calculation. Whatever spreadsheet is employed, the modeler should be aware of a common structure and appearance.