8.1.5.

Accounting
Accountants are responsible for ensuring that all income and expenses are fully
reported, billed, taxed, and paid to employees.
8.1.6. Purchasing
According to the statement of the Vietnam National Administration of Tourism,
Vietnam's tourism industry is being seriously affected. In 2020, the number of
international tourists decreased by 79.5%, domestic tourists decreased by 34%, total
tourism revenue decreased by 58.7%; nearly 60% of employees lost their jobs or cut
jobs, and the hotel room capacity only reached 10-15%; nearly 90% of international
travel businesses closed.
A recent report by the General Statistics Office also shows that workers in several
service industries such as accommodation and catering, art, and entertainment are
being strongly affected by the COVID-19 pandemic. One-third of enterprises
participating in the quick survey said that they had to take measures to reduce labor;
Accommodation and tourism service businesses have the highest rate of job cuts.
By the end of 2021, the whole country has over 1.3 million employees working
directly in the tourism industry, accounting for about 2.5% of the total labor force of
the country. However, tourism workers affected by the pandemic had to take long days
off work, did not receive support, and daily living expenses still had to be spent, many
skilled workers tend to move to new industries.
9.2. The rehabilitation of tourism
When the pandemic is basically under control, it’s time for tourism to return ardently
(sôi nổi). The General Statistic Office has pointed out the number of outbound tourists
in the first quarter of 2022.
After Da Nang had a policy of reopening, the tourism industry gradually recovered.
Accordingly, right from the middle of March 2022, Da Nang tourism has prospered.
Since the end of the first quarter of 2022, many tourist sites and attractions have
welcomed a large number of visitors, the average occupancy rate on weekends is 70-

75%.
From February 21 to May 21, Da Nang welcomed 18 groups of M.I.C.E guests with
more than 7,200 visitors, an increase of 8 times compared to the same period in 2021.
Revenue from accommodation and catering services in the second quarter of 2022 is
estimated to increase 48% over the same period in 2021. Second quarter
accommodation service revenue increased 2.8 times over the same period, pushing the
6-month revenue increase to 41%.

9.3. Examples of hotels' post-pandemic tourist attraction measures

- Digital transformation in accommodation establishments to attract guests.
- Turn the hotel room into a workplace.
- Maintain the interaction despite limited contact.
- Sustainable Tourism:
- Local cuisine experience.