UNIVERSITY OF ZIMBABWE

THIS INDUSTRIAL ATTACHMENT REPORT WAS

SUBMITTED BY

CHIGWEREMBA TOVERENGWA (R083020T).

IN PARTIAL FULFILLMENT OF THE REQUIREMENTS OF

HONOURS IN BARCHELOR OF BUSINESS STUDIES

DEGREE IN MARKETING (HBBS: MARKETING).

PERIOD : 01 SEPTEMBER 2010 TO 31 JULY 2011.

DATE : 30 JUNE 2011.

FACILITATED BY ZIMBABWE REVENUE AUTHORITY.

DEDICATION

Given the amount of all sorts of invaluable support they put on me, nothing can curtail me to undoubtfuly dedicate to them this work born out of persistence and hardwork. Among the concerned include above all, the mighty God in Jesus name, my mother, brothers and my fellows.

Acknowledgements

I would want to give maximum thanks to my manager Mrs. Chitepo, supervisor Mr. Tonongei, stores officer Mr. Takaidza, stores assistants Mr. Dyirakumunda and Mr. Magwaza, commerce chairman faculty Mr. Gumbe, industrial liaison officer Mrs. Masimira.further thanks can be given to Mr. Mukandatsama, Mr. Nyarugwe, Mr. Taimu, and Mr. Muhenyeri who played a pivotal role in this exercise.

SECTION                                                                                                  PAGE

Foreword 3

Acknowledgements ………………………………4

Historical Background of the Company 5    

Nature of the Industry 7  

Products and Services Offered 9

Mission and Values of the Company ………12

.Organizational Culture 16

Organogram 18 

Company and Society Connections 19 

Expectations and Realities 22

Challenges encountered 29  

Aspects learnt ………………………………33

Work Practice and Relevance 35

Comments and Recommendations 41

Conclusion 45

FOREWORD

Table of Contents

In accordance to the Curriculum of the study that a student must be involved in practical work in order

to be able to apply theoretical concepts this is hereby a comprehensive analysis of my work related

period at [ZIMRA] Zimbabwe Revenue Authority. This report outlines the various duties that he has

covered from September last year to July this year. It outlines his roles in the Administration department

at ZIMRA Kurima House under head office administration in relation to regions. He is a student studying

Honors in bachelor of business studies in marketing at the University of Zimbabwe currently in his third

year.

Third year Business s are required to undergo a “work related learning course” better known as

Industrial attachment. This assists in equipping students with hands-on experience so that they will not

face challenges when it comes to practical application on what they could have learnt. This report

therefore serves as an assessment and evaluation of the effectiveness of Industrial Attachment to

Undergraduate students.

The report therefore serves to furnish on the activities she underwent during his.

+ Third year course at ZIMRA. The attachment course offered me an exposure to professionalism and an

opportunity to apply theory to practice. The training was rigorous and hands-on oriented thereby

enabling me to think on a wider dimension.

Contained in this report is a look at the organizations formation, structure and division, the relationship

between the organization and society. The student has also directed his focus on the duties and

responsibilities in the organization as well as the skills gained.

Looked at the authority’s divisions and departments including their basic functions and responsibilities.

On the same note she has also presented the organizational structure of ZIMRA Administration.

Also contained in the report is a look at the authority’s social responsibility drive, the activities that the

student was exposed to, and the relationship between the practical aspect and the theoretical part of it.

The student also looked at the skills that she gained out of the work related learning process

ACKNOWLEDGEMENTS

The writer wants to express heartfelt gratitude to Mr. P Shoko her supervisor, mentors Mrs. Shoniwa

and Mr. Ndemera for granting her the opportunity to experience the real work situation at their

organization. It has been a real pleasure to work under the guidance of such a professional team who

played managerial, motherly and fatherly roles. Furthermore, the writer wants to thank her colleagues

for being cooperative and selfless as they managed to work as a team and tackled many complex

problems together. The university has done a great job in granting them the opportunity to go into the

industry and experience the real world of business. Her family has been supportive in every way possible

and she wants to congratulate them for a job well done. Above all, her gratitude goes to the Almighty

(Jesus Christ) who is the Author and Finisher of life.

INTRODUCTION

ZIMRA is a revenue generating parastatal which reports to the ministry through the board of directors .it

falls in the commercial sector .ZIMRA collects revenue on for the central government through value

added tax ,pay as you earn, presumptive tax and the road toll fees to mention some of the revenue

collection methods. ZIMRA structures its operations functionally and geographically. It has thirty nine

CHAPTER 1

stations country wide, eight direct report and five regions headed by regional managers who reports to

the commissioner operations.

HISTORICAL

BACKGROUND

HISTO

RICAL

BACKG

ROUN

D

The Zimbabwe Revenue Authority {ZIMRA} became effective in January 2001 as a successor

organisation to the then Department of Taxes and the Department of Customs and Excise

following the promulgation of the Revenue Authority Act [Chapter 23:11] on February 11, 2000.

ZIMRA was born out of Government’s realisation that an efficient revenue generating mechanism

is central to the economic development of the Nation.

Statutory Instrument No. 21B of 2001 fixed January 19, 2001 as the date on which the Revenue

Authority Act became operational. It also became the date on which the first Revenue Board of

Directors was appointed.

The Commissioner General, Mr Gershem T Pasi, was appointed on

became fully operational on

Customs and Excise ceasing to exist on

Since then, ZIMRA has grown at a tremendous pace and has put in place client-centric strategies

for the convenience of the transacting public. In an effort to improve its operations, more

stations (both permanent and temporary) have been opened nationwide. New border posts have

also been opened since 2001 and these include Mphoengs, Sango and Maitengwe while Chirundu

is now a one stop border post under the auspices of the Common Market for Eastern and

Southern Africa (COMESA).

Operational hours at ports of entry/exit have also been increased and a case in point is Beitbridge

Border Post which is now operational for 24 hours.

The Authority recently introduced fully functional Large Clients’ Offices (LCOs) to administer large

clients in a personalised way.

ZIMRA has put in place measures to thwart smuggling which is prejudicing the fiscus of revenue

and posing health risks to our society. By adopting various strategies that include use of scanners,

border patrols, post-importation audits, client awareness programmes, and cargo monitoring;

among others, the Authority has made an imprint in fighting underhand dealings.

Strides have so far been made in embracing information and communication technology as part

of the Authority’s efforts to modernise Tax and Customs operations. The introduction of

ASYCUDA World and scanners at some stations to expedite Customs clearance is a case in point.

ZIMRA now has a fully functional in-house training centre whose goal is to impart skills to our

officers. In conjunction with the National University of Science and Technology (NUST), ZIMRA set

up a Bachelor of Commerce degree in Fiscal Studies and the first batch of graduates graduated

in October 2010,.

Through its advisory role to the Government of Zimbabwe on fiscal matters, various fiscal

reforms aimed at broadening the tax base have been successfully introduced and these include

Presumptive Tax, Value Added Tax (which replaced Sales Tax) and Self

Tax.

The organisation has also courted the confidence of the Nation and is responsible for collecting

Road Tolls, Royalties on Minerals, and has been appointed, by the Motor Insurance Pool of

Zimbabwe in conjunction with the Ministry of Transport, Communication and Infrastructural

Development, as the sole agent for the issuing of Road Traffic Act insurance policies and

collecting premiums thereon for all foreign registered vehicles entering Zimbabwe and foreign

destined vehicles with effect from March 1, 2010.

NATURE OF THE INDUSTRY

Zimbabwe Revenue Authority {ZIMRA} is a parastatal wholly owned by the government. It came

into being as a result of an Act of Parliament. The sole purpose for the establishment of ZIMRA is

to collect revenue for the state. ZIMRA operates under the auspice of the Ministry of finance. The

stakeholders include employees, government ,ministry of finance, central bank and the general

public

Acts administered by the Authority

The following acts are administered by the Ministry of Finance but are however the main

enabling tools which empower the Authority to carry out its day-to-day functions.

Income Tax Act (23:06)

To provide for the taxation of income and other taxes incidental to these, for example the

presumptive tax, value added tax, capital gains tax, carbon tax and informal traders tax just to

mention a few. It sets out the ways and parameters on how taxes should be charged.

The Finance Act

This is the Act, which acts as an operational framework from which all the other enabling acts

derive their roots.

Value Added Tax Act (Chapter 23:12)

This provides for taxation in respect of the supply of goods and services and the importation and

exchange of goods and matters incidental thereto.

Exchange Control Act (Chapter 22:05)

ZIMRA has partial control of the act. T

restrictions in relation to gold, currency securities, exchange transactions, payments and debts

and the import, export, transfer and settlement of property.

Funding

Initially the Authority got its funds for operations through re

PRODUCTS AND

SERVICE MARKETS

1. COLLECTION OF

REVENUE

ZIMRA is responsible

for assessing,

collecting and

accounting for revenue

in terms of the

Revenue Authority Act

[Chapter 23:11]. The

revenue heads that are

administered by the

Revenue Authority

include:

Income Tax

Pay As You Earn

(PAYE)

Value Added

Tax (VAT)

Customs Duty

Excise Duty

Special Excise

Duty

Capital Gains

Tax

Carbon Tax

Road Tolls

Surtax

Stamp Duty

Withholding

Taxes

Presumptive

Taxes

2. Facilitation of trade and

travel

The Authority is also

responsible for facilitating

trade and travel through

the country's points of

entry/exit. This task entails

coming up with measures

to facilitate hassle-free

movement of human and

vehicular traffic through

border posts, airports and

inland ports

PRODUCTS AND SERVICE MARKETS

1 Collection of revenue

ZIMRA is responsible for assessing, collecting and accounting for revenue in terms of the Revenue

Authority Act [Chapter 23:11]. The revenue heads that are administered by the Revenue Authority

include:

Income Tax

Pay As You Earn (PAYE)

Value Added Tax (VAT)

Customs Duty

Excise Duty

Special Excise Duty

Capital Gains Tax

Carbon Tax

Road Tolls

Surtax

Stamp Duty

Withholding Taxes

Presumptive Taxes

2. Facilitation of trade and travel

The Authority is also responsible for facilitating trade and travel through the country's points of

entry/exit. This task entails coming up with measures to facilitate hassle-free movement of human and

vehicular traffic through border posts, airports and inland ports

CHAPTER 2

and at the same time curb smuggling and any forms of international trade crime. These border posts

and airports include the following:

Beitbridge Border Post

Chirundu One Stop Border Post

Forbes Border Post

Harare International Airport

Joshua Mqabuko International Airport

Kariba Border Post

Kanyemba Border Post

Kazungula Border Post

Maitengwe Border Pos

Mkumbura Border Post

Mphoengs Border Post

Mt Selinda Border Post

Nyamapanda Border Post

Pandamatenga Border Post

Victoria Falls Border Post

3. Enforcement of controls

Various controls are enforced by ZIMRA on behalf of Government ministries and the Reserve Bank of

Zimbabwe as part of the Authority's essential role to safeguard State revenue and protect civil society.

These controls include import, export and exchange controls.

4. Advise Government on fiscal and economic matters

The Zimbabwe Revenue Authority is a vital cog in the development of sound fiscal policies through its

advisory role. ZIMRA advises the Government of the Republic of Zimbabwe in the formulation of the

National Budget and fiscal policies. Through this role, ZIMRA spearheads the introduction of new

revenue heads (for instance Value Added Tax which replaced Sales Tax in 2004, Presumptive Tax and

Road Tolls) as well as new systems like Asycuda World and the Self Assessment System of Taxation.

ZIMRA Divisions

ZIMRA comprises the following divisions:

1 Operations

2. Legal and Corporate Services

3. Investigations and International Affairs

4. Human Resource and Administration

5. Finance and Corporate Planning

6. Loss Control

7. Internal Audit

8. Infrastructure Development

VISION AND MISSION

A mission statement is a formal, short, written statement of the purpose of a company or organization.

The mission statement should guide the actions of the organization, spell out its overall goal, provide a

sense of direction, and guide decision-making. It provides "the framework or context within which the

company's strategies are formulated." According to Vern McGinis, a mission should:

Define what the company aspires to be.

Limited to exclude some ventures.

Broad enough to allow for creative growth.

Distinguish the company from all others.

Serve as framework to evaluate current activities.

Stated clearly so that it is understood by all.

ZIMRA’s Mission statement

promote economic development through efficient revenue generation and trade facilitation. This is

achieved by;

CHAPTER 3

developing competent and motivated staff,

using environmentally sustainable processes, and

engaging with the global community in a socially responsible way

Vision

Vision defines the desired or intended future state of an organization or enterprise in terms of its

fundamental objective and/or strategic direction. Vision is a long term view, sometimes describing how

the organization would like the world in which it operates to be. It is sometimes used to set out a

'picture' of the organization in the future. A vision statement provides inspiration, the basis for all the

organization's planning. It could answer the question: "Where do we want to go?"

ZIMRA’s Vision:-

Is to be a beacon of excellence in the provision of fiscal services and ensuring a secure supply chain.

Values

Values: Beliefs that are shared among the stakeholders of an organization. Values drive an organization's

culture and priorities.

ZIMRA’s Core Values

ZIMRA has three core values enshrined in its mission statement which are

. 1. Integrity

2. Transparency

3. Fairness

ZIMRA believes in employing and retaining enthusiastic, self motivated, loyal and committed people

who are prepared to be part of a dynamic team.

They do so by:

Ensuring each function is seen as part of the overall process of achieving the Authority’s

mission.

Treating all our people equally, with dignity and integrity.

Rewarding achievement through a combination

Motto

"We are here to serve."

ZIMRA’s aims and objectives

To assess, collect and enforce the payment of all revenues.

To advise government on matters relating to revenue generation, legislative and statutory

controls and the facilitation of trade.

To improve and simplify the relevant legislation through research and interaction with local and

international organizations.

To regulate the importation and exportation of goods or substances affecting public health,

safety and morality.

To produce accurate and timely trade statistics for use in the formulation of economic policy.

To educate and inform the public of their statutory rights and obligations vis-à-vis the legislation

and regulations.

To police and encourage voluntary compliance with tax, customs and ancillary laws and

regulations.

To instill and maintain public confidence in the in the integrity of all the systems administered by

ZIMRA in a professional, fair, impartial, consistent and efficient manner.

To improve the quality of service delivery through the use of modern technology.

To attract, develop and maintain professional staff that offer an efficient and effective service to

all stakeholders whilst minimising costs.

To account for the revenues collected by ZIMRA accurately and timeously to the relevant

authority

ORGANISATIONAL CULTURE

Basically, organizational culture is the personality of the organization. Culture is comprised of the

assumptions, values, norms and tangible signs of organization members and their behaviors. Members

of an organization soon come to sense the particular culture of an organization. Culture is one of those

terms that are difficult to express distinctly, but everyone knows it when they sense it.

The authority’s employees are highly skilled and tend to stay in the organization, while working their

way up the ranks. The organization provides a stable environment in which employees can develop and

exercise their skills. This can be evidenced by the fact that the organization has sought to further the

interest of its employees by providing; study and housing loans and company vehicles, and the

availability of a training school.

The organizations employees are identified by a colorful uniform which they must put on whenever

carrying official business. On the same note employees are also issued with identity cards which they

must display whenever they are on duty. Confidentiality and professionalism are also enshrined in the

authority’s code of ethics.

DESCRIPTION OF ADMINISTRATION DEPARTMENT

CHAPTER 4

The student is attached in the Human Resources and Administration department and it is headed by a

Commissioner Ms Christine Msemburi and is divided into 4 sections namely Human Resource

Administration, Administration, Employee Relations and Training and Development.

The Administration department is responsible for procurement of goods and

services ,maintenance ,payment of debtors and creditors and stores.. This department has its own head

then Administration Officers .Each region has its own Administration Officer then below are the

Administration Assistants and below is the student on attachment.

The Administration department in ZIMRA is responsible for providing services that enhance the

operational efficiency of the Authority through the procurement of goods and services to the best

advantage of the Authority .

The above mentioned sections make up the Human Resources and Administration department. Below is

the organogram of the department.

In this organizational chart the student is working in the Administration department of Region 1 and is

being exposed to various sections in the department.

COMMISSIONER HR &

ADMINSTRATION

HEAD HR &DEVELOPMENT

HEAD HUMAN RESOURCES

REGIONAL HR & ADMIN

MANAGER

ADMIN OFFICERS

DRIVERS& ADMIN OFFICERS

ADMIN STUDENT

HEAD ADMINSTRATION

HEAD EMPLOYEERELATIONS

IR OFFICERS

CHAPTER 5

COMPANY AND SOCIETY RELATIONSHIP

Social responsibility is an ethical or ideological theory that an entity whether it is a government,

corporation, organization or individual has a responsibility to society at large. This responsibility

can be "negative", meaning there is exemption from blame or liability, or it can be "positive,"

meaning there is a responsibility to act beneficently. Businesses can use ethical decision making

to secure their businesses by making decisions that allow for government agencies to minimize

their involvement with the corporation.

The Authority recognizes that it benefits from being a socially responsible and responsive citizen. In

addition to a history of surpassing revenue targets, ZIMRA has also been a vital cog in economic

development and the facilitation of trade and travel. The Authority advises Government on fiscal

matters and this has resulted in the successful introduction of fiscal policies whose impact has been to

widen the revenue base.

ZIMRA is engaged in many activities that are to benefit individuals as well as the society at large. Firstly

ZIMRA is engaged in the training of student from various institutions during their training period

commonly known as attachment or work related learning. This is benefiting a lot of students as well as

the economy at large as it is provided with well trained human resources

In an effort to improve service delivery, ZIMRA expanded office connectivity to 90 per cent by bringing

Bindura, Chinhoyi, Kariba Heights, Rusape and Kadoma on to the Wide Area Network (WAN). The

Authority continued with this quest to provide decent staff and office accommodation by constructing

additional flats and offices at Beitbridge, Plumtree and Chirundu respectively. This is contributing a lot to

economic development and upliftment of the peoples’ standard of living.

The Zimbabwe Revenue Authority's unwavering role in the protection of the ozone layer was duly noted

as the organization received an award at the Ozone Day celebrations that were held in Harare's Africa

Unity Square on 13 October 2007. The awards honoured organisations that have taken an active role in

the protection of the ozone layer by enforcing or complying with the Montreal Protocol. ZIMRA trained

its officers and, in addition, immediately started implementing SI 133 of 2004 resulting in all importers of

ozone depleting substances (ODS) complying with the law. The organization was also the first in

Southern Africa to commence and complete all training programmes for this phase.

ZIMRA has also been religiously participating in charity work involving cleaning, donation of food items

or simply spending quality time with residents of charitable homes in Harare, Goromonzi, Masvingo,

Gweru, Mutare, Victoria Falls and Kwekwe, among others. During the festive season there was a ZIMRA

Charity ball event held at Rainbow Towers in Harare. All the proceeds that were collected was channeled

towards the under privileged. The scope of the involvement was however constrained by the economic

difficulties that prevailed in 2008.

On the international scene, ZIMRA has left an indelible mark for Zimbabwe as a host of choice for the

Southern African Development Community (SADC), the Common Market for Eastern and Southern Africa

(COMESA), Value Added Tax Administrators in Africa (VADA), World Customs Organization - East and

Southern Africa (WCO-ESA) and the African Union Heads of Customs. In May this year, ZIMRA

successfully hosted the Regional Steering Group Meeting and the Governing Council Meeting (which was

graced by the presence of the WCO Secretary General, Mr. Kunio Mikuriya) of the WCO-ESA Region as

well as the SADC Sub-Committee on Customs Cooperation (SCCC) meeting.

ZIMRA is engaged in various training initiatives of its internal employees through its training school. The

training school is also responsible for the training of Revenue trainees for a period of two years. ZIMRA

was appointed regional training center in taxes and customs operations for the SADC. On the same note

the authority is SAP certified.

ZIMRA has religiously upheld its core values which are Integrity, Transparency and Fairness by fighting

corruption through a whistleblowers’ programme and working in partnership with law enforcement

agencies and the society at large.

ZIMRA was also involved in the payment of school fees for a number of students at University of

Zimbabwe in February 2010. The payment was made from the proceeds of ZIMRA chairman’s charity

funds. On the same note the authority initiated a degree programme in fiscal studies at National

University of Science and Technology in 2008.

Why ZIMRA donate to the community

A good reputation makes it easier for Zimbabwe revenue authority to recruit new competent

employees

Employees may stay longer, reducing the costs and disruption of recruitment

Employees are better motivated and more productive

Corporate social responsibility helps to ensure Zimbabwe Revenue Authority to comply with

regulatory requirement

Activities such as involvement with the local community are ideal opportunities to generate

positive press coverage

Good relationships with local authorities make doing business easier. Tax payers will not be

forced to pay obligations if ZIMRA continue to plough back the proceeds into the community

Understanding the wider impact of ZIMRA `s business can help it to develop new service

Expectations and industrial reality

CHAPTER 6

Students have different expectations about industry and commerce when they apply for work related

learning placement. It is of more importance that reality should to some extent be aligned to

expectations to note any considerable difference .As the student is working with ZIMRA fleet desk

the main expectations were as follows:

To be involved in the strategic planning process of the fleet desk. .The strategic planning

process is done by transport officer headed by the Head corporate plan.

Expecting to use various systems in Administration, procurement, operations and human

resource management. The only system used in the authority is SAP.

Expecting to process data electronically always using expert information systems or electronic

machines. Data is processed manually especially hand over and take over sheet and payment

vouchers.

The student thought that the transport officer was the only one to be accountable not

knowing that she also should be both be responsible and accountable for the ZIMRA vehicles.

Position Attached: Transport Officer Assistant

The student switched on from the stores management to fleet management. Fleet management

deals with transport logistics of all pool vehicles of Region 1 and managerial fleet .Region 1 pool

vehicles covers all other stations surrounding Harare and these are

Nyamapanda ,Kariba,Chirundu,Harare Port and Harare Airport. Under fleet desk the student was given

different duties and responsibilities .However, there was need to improvise what has been

covered under stores desk and the currently new desk of fleet. Under the fleet desk, the student was

assigned different duties and these were done either individually or as teams.

The following are the duties performed by the student:

Handling of keys-all pool vehicles keys are kept in a locker and any driver or authorized person in need

of the keys would collect them from the student.

Handover and take over- This is a property management strategy and also a control measure for each

vehicle in ownership of ZIMRA and it is supervised by fleet officer. Procedures followed when handing

over a vehicle includes physical checking of the vehicle for any dents or any damages on the vehicle and

if there are any, this calls for the student to find out the last person to drive the vehicle. It is also done

manually on paper using hand over and takeover sheets. The paper consists of the structure of a vehicle

drawn on it and also all parts of the vehicle noted down. The student uses these sheets to mark all

vehicle parts present on it and those absent are noted down for control purposes.

Take over –The process is the same with hand over but the difference is that the vehicle will be given

back to administration {student}.The student again checks for any changes on the vehicle if there are

any.

Plant Maintenance – These calls for the proper maintenance of the fleet and all pool vehicles should be

serviced after a certain period of time pertaining to the distance covered. Services are categorized into

two namely planned and unplanned services. Planned services are schedules already prescribed for a

vehicle determined by the total distance covered in a period of time. Unplanned services are those

schedules not prescribed and they occur on normal routines of a vehicle. For example burst of a tyre or

any other unplanned activity which needs repair. This leads to the creation of PM03, PM02 and PM07

{PM-{Plant maintenance}.

PM02 –These are created using the Systems Application Procedure {SAP} where tyres, batteries or

anything for repairs of a vehicle is withdrawn from the ZIMRA stores. These withdrawal s are carried out

both manually and in the system. for control purposes

PM03-Any maintenance or repair of a vehicle with or without any withdrawals from the stores calls for

the preparation of PM03 using SAP. a works order and a purchase requisition defaults in the system

and this need to be released. Release of a purchase requisition is a control measure to seek authority

from the superiors to purchase or service a vehicle purchase order is prepared after the release using

SAP and then it is printed so that it will be given to the responsible vendor. Purchase order states the

description of a vehicle to be service or any part to be purchased. This follows the procurement of goods

and services.

Service entry sheets- After creating an order, it is given to the respective vendor and must confirm that

they have received it by printing an invoice. Service entry sheets are created using SAP. An entry sheet

shows confirmation completion and the acceptance of our order by the vendor therefore a payment

voucher is prepared.

Payment voucher- The student finally prepares payment voucher and is submitted to accounts for

payment.

Duties previously covered in the first quarter:

Filing important documents

All the documents needed to be filed these documents include confidential motor vehicle reports,

quotations, and hand over take over forms.

Creation of purchase requisition

A purchase requisition is an authorization for a purchase department to procure goods and services.

Typically it contains a description and quantity of the goods or services to be purchased, required

delivery date, account number and the amount of money that the purchasing department is authorized

to spend on for the goods and services. Often the names of suggested supply sources are also included.

Purchase requisition creation is my daily routine in the administration section.

Creation of fuel orders

A fuel order is an authorization from the fleet department to disburse fuel to authorized company car. It

contains vehicle details, its mileage and the amount of fuel allocated to the vehicle.

Attending to all maintenance and housing issues for internal clients

Internal customers with any issues regarding to repairing or fixing of any Region 1 assets vehicles

will find me willing to assist at any given time. Fixing and repair for any housing is done by Authorized

companies vendors which are the Rasams and Freefar.

Procurement of goods and services

This is done by first making quotations to the already registered companies in the data bases.

Comparisons are then made among the companies among the best three companies. The procurement

team then chooses the best among the three.

Following up all the departmental payments

This is made possible by the EFT it is a document for each invoice received and has on it the account

number where the money was deposited and details of the company. This is a debt management tool

and also a control measure to avoid double payment.

Among other duties mentioned above ,the student also managed to do the following in third quarter.

{see chapter 7}

CHAPTER 7

1 STATION VISIT TO KANYEMBA BORDER POST

Summary of events

The station visit was a preparatory visit meant to pave way for the next team that will be working at the

Kanyemba Border Post. Furthermore the delegates wanted to assess the living and working conditions

at the Border Post. The delegates comprised of the attaché, supervisor and the station

manager.Kanyemba is one of the satellites station for region 1 where the student works. Rotations are

done quarterly for officers working at ZIMRA detached stations..

Activities done:

State warehouse check

Members checked all the files and items in the state ware house. The items included seized items,

report books and receipt books. Officers also reconciled the physical items with station’s records. The

report books, receipts, notice of seizure books and date stamps were all in order.

After the reconciliation processes were done officers suggested that all seized items should be repacked

to avoid spilling as well as ensuring safe keeping. Members of the delegation reiterated the need of a

proper hand over takeover of the ZIMRA officers’ house should any officer travel away from the Station.

The members also noted that there was need for replacement of broken window pens.

Living conditions

The officers at the boarder have got an excellent and well furnished residence with an in- built office and

bedrooms. In addition they have got a full medical aid kit. Conversely, officers at the boarder lamented

the delay in supply of personal supplies especially at the start of every year. They were advised to alert

the administration staff in time

.

Staff rationalization

The Boarder Post requires services of an Office Assistant.

2 STOCK TAKE AT THE WAREHOUSE

This includes the physical counting of items in the warehouse to account for losses which may be due to

theft or pilferages. It can be defined as physical counting of inventory and re-entering these figures into

the system to ensure correct figures. We undertook stock take for 3 days for the following reasons:

Reasons for stock take

1) To verify the accuracy of the stock records.

2) To support the value of the stock shown in the balance sheet by physical verification

3) To disclose the possibilities of fraud, theft or loss

4) To reveal any weakness in the system for the custody and control of stock

CHALLENGES FACED SO FAR.

Not many challenges have been faced so far as she is dealing with a group of mentors that believes in

team work and give her the necessary mentorship, guidance and positive criticism she needs as an

individual to grow from strength to strength. However there have been a few glitches here and there in

terms of chasing deadlines for procurement of goods and services and executing current work.

Hand over and take over- The student faced problems in terms of executing current work. Mostly hand

overs and take overs interrupts office work and it is done in the basement where vehicles are parked.

This delays procurement cycle as the student has to pile up work. The process is repetitive and therefore

much time is consumed in handing over than in doing the main office work .Repeating the same process

leads to boredom due to monotony and also leads to repeating effort.

Inability to perform fleet maintenance procedures with the type of accounting package used

{SAP}. The fleet desk is very broad and therefore it took time to adjust to the new desk

introduced.

Misunderstanding of the resultant effect-At first it was difficult for the student to understand

why some procedures are done for example releasing a purchase order and a purchase

requisition.

The process of doing the PM02, PM03, PM07 and service entry sheet involves a lot of stages and

this again becomes tedious and cumbersome and also causes a lot of fatigue.

CHAPTER 8

Too many errors due to in experience

SOLUTIONS

Discussing with colleagues about the processes and procedures and the final effect in the

system.

Devoting a lot of time in practicing the task

Seeing things for a positive perspective in order to do away with boredom.

Consulting and discussing accounting processes with supervisors..

Committing a lot of time in practicing computer packages.

Devoting a lot of time in practicing the task in order to gain speed and accuracy.

SPECIAL OPPORTUNIES AND PROBLEMS AND THE MEANS ADOPTED FOR EXPLOITING AND

OVERCOMING THESE.

The organization suffered man power problems due to high labor turn over caused by resignations,

dismissals and deaths. Due to this the organization suffered .so this problem was addressed by having a

mass recruitment of revenue trainees this in turn covered the man power shortage and also minimized

the unemployment problem of in the country. Also HR devised a program called job redistribution. This

program involved dividing the duties of the person who left among the remaining employees so that

they will not be a back log

Another problem experienced when the student was on attachment was staff low morale. The staff

members had low morale mainly because their salaries were not adequate .the organization solved this

problem performance awards and a salary increment. Sporting activities were also introduced as a form

of entertainment and stress relievers. Also a facility for loans was set up to assist those who wanted

loans.

Due to the political stability of the country many individuals have started setting up businesses and they

register with ZIMRA.So this move in turn increases the revenue collection on the part of the

organization. Also due to the increase of small companies ZIMRA is also extending its branches as there

are other offices being open for example the large client office in Marlborough

ZIMRA has also created some special opportunities for its employees due to its networking and

interaction with the international community. A lot of ZIMRA officials are granted the chance to go

CHAPTER 9

overseas to further their studies or they go on behalf of the organization. At the beginning of this year 3

0fficers went to Germany on national duty they will return after a year

in a attempt to minimize corruption in the organization ZIMRA has introduced staff rotation were a

ZIMRA employee is transferred to any station across the country although this move may be seen as a

measure against corruption on the organization’s side. it also causes family disintegration as the spouse

is uprooted from his or family and placed in Beitbridge ,Mukumbura or Forbes Boarder post and this will

increase the causes of HIV AIDS as that person is only be given 6 off days to be with his or her family

On the problem of corruption the organization does not tolerate corruption as it has a motto zero

tolerance to corruption. They take corruption very seriously and give stiff penalties and in most cases

the employees involved in corruption are dismissed through the Disciplinary and Grievance Committee

and others are taken to the court of law to answer to criminal charges. So this serves as an example to

other officers.

Since is there to serve and create a good image to the general public ZIMRA has put in a new look were

officers are given new uniforms were each department has its own uniform taxes, customs and support

so that the general public can identify them.

CHAPTER 10

Skills developed and aspects learnt

Importance of procurement

She managed to appreciate the role of the procurement section in large organizations like

ZIMRA .Procurement team plays a vital role in reducing a company `s costs by effectively acquiring goods

and services

Understanding the purchase ,payment cycle and the steps involved

In the period under review she appreciated purchasing cycle where it begins and how the purchase

order is paid. From the knowledge obtained from the administration section she can be able to see

whether the document is fully processed or not and subsequently put it in the next appropriate position

Computer literacy ( knowledge of SAP)

Systems application Products (SAP) was the first thing she was introduced to in as far as transaction

processing system is concerned in the Zimbabwe Revenue Authority’s use .This system in executing her

duties which includes creating reservations ( ordering from the stores department),creating

requisitions(ordering from suppliers) checking the status of requisitions and purchase orders in the SAP

system

Ability to deal with confidential information

Most of the issues which were at her exposure require high levels of confidential and this helped me to

deal with business issues which are confidential in nature

Time management and prioritization

Learnt effective management of time in order to accommodate all issues within the set period of

time .She learnt how to arrange work in order of importance and to deal with it accordingly.

Business meetings procedures

For a meeting to be valid there are some certain procedures that are to be followed .these procedures

include availability of a quorum, roles of secretary and the chairperson .Through the procurement

meeting she attended on behalf of her department

she managed to grasp this concept effectively.

.She has managed to deal with different groups of people of different race, color or gender. .All

customers are the same both internal and external clients and they should be treated wisely with care.

Socializing constructively with customers with co-workers

Punctuality, analytical skills, objectivity are other skills she have acquired.

Working under pressure

The student is now able to work under pressure as she is/was in many instances required to meet a

specified target within a specified period of time. She has also learnt to prioritise tasks in order to

perform all the assigned tasks in the time required.

Team play

The student is now equipped with teamwork skills. It has come to the student realisation that teamwork

is an important aspect of success at individual level as well as at organisational level. The student always

team up with colleagues in the same section as well as across departments in order to achieve the

organizational goals. Team play has proved to be a very important aspect of the work environment

hence there is need to self compatible to

CHAPTER 11

WORK PRACTICE AND RELEVANCE TO MODULES

Planning

Planning is an important aspect in organization as it sets up the way forward for the organization.

Planning in ZIMRA is done at different management levels in the authority are made by the top

management, and tactical decisions are made at lower levels. An example is that target revenue

collection for the whole year is made by the board of directors. The target is branched down for specific

regions by middle managers and the lower level managers plans on the day-day operational activities in

order to achieve the set targets.

Organizational structure

ZIMRA has a formal framework of policies and rules within which an organization arranges its lines of

authority and communications and allocates rights and duties. Organizational structure determines the

manner and extent to which roles, power, and responsibilities are delegated, controlled, and

coordinated, and how information flows between levels of management. This structure depends entirely

on the organization's objectives and the strategy chosen to achieve. The division of labour in ZIMRA is

identified by grades which ranges from grade one to grade sixteen.

Business Communication

Communication is a process of transferring information from one entity to another. Communication

processes are sign-mediated interactions between at least two agents. In ZIMRA there are many ways in

which information is transmitted from one part to the other. Information can be transmitted upwards,

downwards, or horizontally. Some of the mediums of communication that are used include internal

mails, memos, notice boards, meetings. For example in ZIMRA reports are prepared by accounting

specialists then cascades up to the regional accountant, to the regional manager until it reaches the top

management (upward communication). Feedback is send backwards from top management

commenting on the level of performance, down to the lowest levels in the structure (downward).

Horizontal communication normally occurs in the teams and groups in working out the best way to

accomplish the assigned tasks. Another way of communication in ZIMRA is by way of meetings.

Meetings are convened at any level in the organization depending on the agenda at hand.

Business law

Like any other organization ZIMRA is a separate legal entity with its own powers. ZIMRA was formed

under the revenue authority Act (chapter 23:11) in 2001, thereby acquiring its powers like any

individual. The Authority can get into a contract with anyone, it can be sued or sue in case of breaching

the contract.

Contracts with suppliers In law a contract is a binding legal agreement that is enforceable in a court of

law or by binding arbitration. A contractual relationship is evidenced by an offer, acceptance of the

offer, and a valid (legal and valuable) consideration. That is to say, a contract is an exchange of promises

with a specific remedy for breach. ZIMRA also has got contracts with the suppliers of goods and

services. These contracts are normally obtained for goods or services which are done frequently such as

telephone bills and security services.

Accounting

The student has also realized that in preparing expenditure reports the matching concept had to be

taken into account. Caution has to be exercised in determining the actual period in which the expense in

question falls under. Expenses must be reported in the period they were incurred regardless of when

payment was actually done. This concept results in the emergency of accruals and prepayment

accounts.

Cost apportionment. There are some costs which are shared between region one and greater Harare

because they are roofed under one office. These costs are apportioned between the regions by some

form of basis deemed rationale by the Authority. Some of these costs include telephone costs and rental

charges.

Budget is generally a list of all planned expenses and revenues. It is a plan for saving and spending. It

enables the actual financial operation of the business to be measured against the forecast. The student

had the privilege of preparing purchase requisitions for Region 1, and at times a statement `budget

exceeded would default on the screen. and again it shows the allocation of funds in the different cost

centers. If the budget is exceeded, the student would consult the respective accounting officers to

transfer funds to the cost centers highlighted.

Management Information System (MIS)

The transaction processing system (TPS) is a computerized system that performs the daily routine

transaction necessary to conduct business. The student was exposed to such an activity. The student

was responsible for the receipting of clients’ payment in respect for the appropriate tax obligations. The

process involves a number of stages. Firstly bank deposit slips are received from clients and the student

checks if all the details of payments are supplied (data validation). Secondly the information on the bank

slip is fed into the system SAP. The system will then do the processing and a receipt is issued out

(output).

Management information system (MIS) which serves management level functions will takeover from the

TPS. From the information that is generated from the TPS lower level managers check for errors before

they do what is called forward posting. MIS helps lower level managers in preparing reports which are

later send to middle level managers. The information they provide helps them in planning and decision

making as well as for historical records.

At top level management in ZIMRA this is where Decision Support System (DSS) is helpful. The

information that is forwarded to top level management is normally in form of reports and is used to

make decisions that are unique, rapidly change and not easily specified in advance. Such kinds of

decisions are to do with the effective bank to do business with, or the revenue target figures.

Organizational Behavior

The study of human behavior in organizational settings, of the interface between human behavior and

the organization and of the organization itself . Each individual brings to an organization a

unique set of personal background and characteristics and experiences from other organizations. In

ZIMRA individuals do not work in isolation .They come in contact with other people and with the

organization in a variety of ways. Points of contact include managers, co-workers, formal policies and

procedures of the organization and various changes implemented by the organization. For example

ZIMRA has introduced new uniforms in January 2011 and has a policy that each and every worker is

obliged to wear that uniform as per the requirement of the Authority. Workers are restricted by the

Authority not to wear the old uniform. In relation to the study of O.B individuals behave in different

ways. Some have find difficulties to accept the change and others are still adapting to the change.

O.B is not a designated function or area.Therefore an understanding of OB is a perspective or set of

tools that all managers can use to carry out their jobs more effectively. Managers can also use their

knowledge of OB to better understand their own needs, motives, behaviors and feelings which will help

decision making capabilities, control stress, communicate better and comprehend how career dynamics

unfold.

CONFLICT MANAGEMENT

Handling of conflict between personal/organizational objectives. There are times when

there is no consensus between the student’s objectives and those of the organization. The shortage of

computer resources has been a great blow the students studies. The student use to share the limited

resources that are available with fellow students and members of staff and this makes it difficult for him

to do the report writing as well as some academic researches. The shortage also makes it difficult for the

student to gain the practical experience. To go about the challenge he had to make arrangements with

the industrial supervisor to come and do the academic work during weekends and after hours.

CHAPTER 12

Another issue is that there are times when the student was moved to sections with back logs. The

learning process becomes difficult as he was not given enough time to learn the systems and the logic

behind the assigned tasks. In other words he had to do things which he does not know the resultant

effect and the logic behind. To go about this problem the student had to hold informal meetings with

colleagues to determine what will be happening and resultant effect.

COMMENTS AND RECOMMENDATIONS

CHAPTER 13

Internal control system

These relate to the policies, systems and procedures used by the company to safeguard its assets and

resources and to minimize the extent of risks such as theft, fraud and to a larger extent the abuse of

company resources. ZIMRA as an organization with voluminous business transactions present itself with

a need for strong internal controls.

These range from:

Proper authorization by authorized signatories

Segregation of duties

Safeguard over use and access to assets and records.

Efficient Internal audit department

Use of passwords, denied access rights (computer applications)

Integrity and privacy

Integrity and privacy are the most important factors to keep in mind when accounting controls for the

personnel information and payroll system are designed. Accounting and administrative controls have to

promote integrity and prevent fraud, the latter being a common problem in payroll applications because

a firm’s own personnel and money are involved. Internal accounting controls in respect of payroll as

applied in ZIMRA include:

The privacy and integrity of personnel and payroll information are protected.

Accurate personnel and payroll master file records are maintained.

Personnel and payroll transactions are properly authorized according to predetermined criteria.

Payroll transactions are properly validated and then accurately recorded and processed.

Payments to employees and outside bodies are made on time and

strictly according to the payroll output provided.

Acquisition of assets

Problems causing delay in procurement of goods and services

The procurement cycle is too long. Long chain of command for approval of minutes therefore

delaying procurement for the progression of the Authority.

Unapproved memos

Sourcing quotations from suppliers who are not on approved list

Problems of raising the quorum for procurement meetings

Some suppliers require cash payments

Management must choose a permanent procurement board to curb the problem of raising the quorum

for procurement meetings.

Recommendations to the Zimbabwe Revenue Authority

The student suggests that university must develop a network with company executives. The university

must invite these executives to come and communicate with students and lectures in terms of changes

that are happening in different aspects of the business environment.

Securing a place for the student’s internship is a huge problem that most students face. The student

suggests that the university engage more companies to train students, as the students may be very

useful to the company.

Recommendations to the Zimbabwe Revenue Authority

To the authority the student suggest they maintain their IT resources such as computers so that it

becomes easy and fast for new employees to learn their systems and procedures for example software

packages (SAP). The authority must also make quick decisions in terms of acquiring resources such as

computers so that they get maximum utilization of the available human resources. The student also

suggests that the authority engage in induction training new employees at section level. The training

must emphasize on the systems or the way tasks must be done and the resultant effect.

The authority must make improvement on its employee grading system. An employee who has been

employed for a longer period must be differentiated from an employee who was employed for a shorter

period of time. The current grading system ranges from grade one to grade sixteen. The student

recommends the authority to further branch the grades to take into account the period of employment.

OVERVIEW

The attachment year has proved to be of benefit to the organization and for the student. The work

related period has been a fruitful period for her as she had a fair appreciation of the practical side of the

industry. Coupled with knowledge that the student acquired from ZIMRA,she believes he is now more

analytical, innovative and enterprising. She was able to identify the strengths and weakness vis-à-vis the

Industry expectations of the profession. The student will now take the opportunity to invest heavily in

my strength and at the same time work hard to mitigate weaknesses.

CHAPTER 14

CONCLUSION

The past eight months have really been a learning process for the student. She noted that theory

is not an end in itself if one is to be in the Business Management profession and has found out

that theory is necessary but not sufficient. Therefore to harmonize the gap between theoretical

aspects and professionalism there is need for an emphasis on theory through hands on

experience. It has been an eye opener to go for industrial attachment and the writer noted that the

programme goes a long way in preparing for greater responsibility. It also helps in the mastering

of theoretical aspects. In this light it can be noted that theory and practice should be

synchronized together to get the most excellent results. Although learning new aspects brings

forth its fair share of challenges, she is satisfied with the skills acquired so far. It is her hope that

she will sail swiftly through the remaining months at ZIMRA.

APPROVAL BY WORK RELATED LEARNING EMPLOYER

NAME…………………………………………………….

POSITION………………………………………………...

DATE OF APPROVAL…………………………………...

Bibliography

http/www.zimra.co.zw

ZIMRA Magazines

Revenews (Quarterly news letter)

Staff handbook

THIS RESEARCH PROPOSAL IS SUBMITTED IN PARTIAL

FULFILMENT OF THE BACHELOR OF BUSINESS

MANAGEMENT HONOURS DEGREE IN FINANCE AT MIDLANDS

STATE UNIVERSITY

RESEARCH PROPOSAL

AN INVESTIGATION OF THE EFFECTIVENESS OF STORES MANAGEMENT

IN ZIMRA.

Introduction

Stores is the department that deals with the management of stock, how stocks are issued out and how

they are dispatched to various customers. Various stock control methods are implemented for easy

control of stocks. First and first out (FIFO) and Last in first out (LIFO) are typical examples of stock

control methods. Having worked at the Administration department for almost a year, the researchers

have witnessed some loopholes in the management of stores and a lot of corruption is taking place in

the organization.

1.1 Background of the study

The Zimbabwe Revenue Authority is an organization that was set up in the year 2001. It became

effective in January 2001 as a successor organization to the then Department of taxes and the

Department of Customs and Excise following the promulgation of the Revenue Authority Act (chapter

23:11) on February 11, 2000.The Zimbabwe Revenue Authority mainly has four main duties that it

serves; The Authority collects revenue through various means such as income tax, customs and excise

duty and value added tax among others. The Authority is also responsible for facilitating trade and travel

through the country's points of entry/exit that is the border posts. The third function is that of enforcing

controls, import/ export controls as well as exchange rate controls. Lastly ZIMRA advises the

Government of the Republic of Zimbabwe in the formulation of the National Budget and fiscal policies.

Through this role, ZIMRA spearheads the introduction of new revenue heads (for instance Value Added

Tax which replaced Sales Tax in 2004, Presumptive Tax and Road Tolls).The introduction of road tollgates

has led to higher levels of corruption.

This is with reference to the case of period between July and August 2010 which raised an alarm in the

organization as tollgates books went missing and the money corresponding to the number of tickets was

not recovered .The organization suffered prejudice due to the scandal and the court heard that there

was no record of how ticket books ordered from stores were distributed. The tickets were worth US 1,7

million dollars. The ticket scandal has led to the arrest of two Zimbabwe Revenue Authority

officials. And the two are being tried separately at the Harare Magistrates Courts.This is with reference

to the case of Nyathi vs ZIMRA and Memory vs ZIMRA.

The other plaintiff was alleged to have stolen and distributed tollgate tickets valued at US$1 695 750

from different tollgates. It was alleged that the other plaintiff connived with officers manning the gates

to issue stolen tickets to motorists and they would share the money. Other suspects are yet to be

arrested.

However the arrest of the two employees over missing tollgates tickets could be the tip of the ice berg,

with insiders claiming that the duo could have been used as sacrificial lambs. Insiders claim that moving

such a number of tickets would d be impossible as it would require a bigger truck to transport the

tollgate tickets all over the country With that in mind, the court suspects that there could be other

people who might have benefitted from the scandal and when they saw the net closing they decided to

implicate the accused..

The accused who had joined the organization last December 2009 complained that they had not been a

proper hand over of assets when he joined the tax collector.

He also had written a number of memos to his supervisor informing him of a number of discrepancies

and missing books. .Also ,the plaintiff denied accusation in court revealing the weaknesses of the

Systems Application Product (SAP) used by ZIMRA in issuing out stocks.

The other case involved Matambo vs ZIMRA where the court ruled in favour of the plaintiff.

Karonga vs ZIMRA,court ruled in favour of the plaintiff.Despite employees winning as well as employers

complying the rulings but it seem it is at the expense of production which benefits the employer and

employee.

.

1.2 Statement of the problem

The research study will be executed to establish effectiveness of stores management on success of the

Zimbabwe Revenue Authority. The research will attempt to assist ZIMRA to identify and establish

loopholes in stores to enable it to create more value for its employees. It further seeks to assist the

organization to focus more on business management strategies which is attributed to the relationship

between employee satisfaction and external client satisfaction.

1.3. Research Questions/Sub problems

1.3.1 Is the finance and administration act favorable to production?

1.3.2 What are causes of poor stores management?

1.3.3 Who is more affected management, employee or employer?

1.3.4 Is the system used in ZIMRA more effective on controlling stocks?

1.3.5 Are there any stock control methods used in stores /warehouse?

1.3.6 What are causes of delay in procurement cycle?

1.4 Research Objectives

1. The study aims at accomplishing the following objectives:

2. To establish whether ZIMRA Finance and Administration Act favors production

3. To evaluate who suffers most from poor management of stores, employee or.

4. To investigate whether stock control methods used are efficient

5. To investigate causes of delay in procurement cycle

6. To investigate whether system used efficient (Systems Application Product)

7. To come up with recommendations on how best to curb the problems of stock loses and stock outs

1.5JUSTIFICATION OF THE STUDY

The study is important in that it will analyze the strict adherence to effective stock control methods to

productivity. This research will assist management in revising finance and administration act, in relation

to perpetuity and continuous existence of the business.

.

The study was undertaken in Harare where there are the ZIMRA headquarters as well as offices for

region one. The research study was undertaken between the period of August 2010 and May 2011.The

study was undertaken to involve only employees of the host organization i.e. ZIMRA. The research will

be limited to internal managerial aspects of the organization.

1.6 DELIMITATION OF THE STUDY

The study will mainly focus on those issues already happened and those likely to take place.

1.7ASSUMPTIONS

The researcher assumes that its not management or employee who wins or loses from theft or stock

loses but it is only production which loses and this affects both employer and employee because they

will all lose revenue.

1.8 LIMITATIONS OF THE STUDY

The research is to be carried out at the Headquarters of the organization whilst ZIMRA has several

stations country wide and the researcher had limited time and financial resources to carry out

consultations in all of the areas as they are expected to perform their work duties as well daily. However

head office is the command centre for all the stations and hence what goes on at the stations is a

reflection of the head office.

I anticipate difficulties in acquiring confidential information. Personnel from whom data is

expected to be collected might be suspicious on the exact purpose of the research and hence may

not be willing to cooperate.

However I intend to get around this problem by getting written authority from management

before carrying out the research.

2.0 LITERATURE REVIEW

Literature review is the process of reading, analyzing, evaluating and summarizing scholar materials

about a specific topic. This chapter seeks to reveal a systematic exploration of issues related to stores

management and image reputation. Goddard and Nelluville (2005) state that renewing existing

literature is a very important step in the research process as it enables the researcher to determine

relevant problems and questions that have already been written and what the later theories on the

research topic are. Zimmund (1996) and Smith (1996) both support this by stating that literature in

review familiarizes the researcher with information sources regarding to the later

developments in the research area, hence helps in identifying the basic requirements for improvements

in the area under study.

In reviewing the various sources of literature in this chapter, the researcher focuses on the following

concepts which depict image reputation of any organization. The following literature is going to be

reviewed.

Case studies from Labor court rulings

Journals in stores and management relations

Finance and administration act

Journals in human resources management

2.1 FRAME WORK OF ANALYSIS

To assist and investigate on gaps which may have been left by other authors .The researcher intends to

analyze the relevant literature.

3.0 RESEARCH METHODOLOGY

3.1 Introduction

This chapter seeks to explain how the study will be carried out. It begins by explaining the research

methodology where a general outline of all methods used are explained and justified. It then looks at

the research design. Sampling methods used, target population, data collection analysis and tools are

also explained and justified in subsequent sections. Finally the chapter ends with the explanation of the

research limitations.

In summary this is a qualitative research which is based on descriptive analysis of interactions and

outcomes. Observation techniques and survey methods will be used .Data collection will be stratified

random sampling of the employees of the organizations. Data will then be presented in tables and

charts.

The research will take case study approach of some of the cases which have taken place in ZIMRA which

have affected productivity .Since it is a case study ,it allows for detailed information to be drawn from

the use of good management and good interpretation of court ruling.

The population in the study will be management and employees at Zimbabwe Revenue Authority

Headquarters at Kurima, Region one headquarters as well as Harare Port Offices located opposite

Charge office.

1.2 RESEARCH DESIGN

According to Chritenson (1980) ,cited in Khosa (1994),research design is an outline plan or strategy by

the researcher in attempt to answer key issues on the subject being reviewed. Thus the plan is the basis

on which the researcher in an attempt to answer key issues on the subject being reviewed .Thus the

plan is the basis on which the researcher decides on the appropriate methods to use in conducting the

study. There are two basic approaches to research. These are positivism and phenomenology (Saunders

et al,1997)or commonly known as quantitative approaches respectively.

This study focuses more on positivism and adopts a survey research design or descriptive investigation

approach.Fraenkel and Walton (1996), describe a survey as a strategy used by researchers when they

intend to establish opinions of large groups of people about a particular issue. In a descriptive research,

the problem is structured and well understood.

3.3 Data collection

Data can either be primary or secondary .Wegener(1996) contends that secondary data is one which is

collected by someone else prior to and for a purpose other than the current project. Sources of

secondary data in this instance include human resources reports and r courts judgments as well as

pending appeal cases at Courts in Zimbabwe.The internet will extensively be used for the

research .Reviewing of literature will be done on reports ,finance and administration act ,code of

conduct and journals. Information from these reports will be used to augment findings from the study

and literature review.

3.3.1 SOURCES OF DATA

The research will make intensive use of primary data sources of data and secondary data .It is from the

above sources of data that the researcher will obtain.

3.3.1.1Primary data

Merrian(1984), defines primary data as one that is collected specifically for a project .The data is

expensive to collect ,but it is easy to formulate structured and unstructured questions that focus on the

study topic. In this instance the source of primary data will be collected from selected employees and

management and from the labour court and Supreme court through interviews and questionnaires.

Structured questionnaires will be used since it is easy to collect and analyze .The questionnaire will focus

on disciplinary handling and appeals as well as how they arrive at decions taken. The questionnaire will

focus on disciplinary and handling and appeals as well as how they arrive at decisions taken .Other

researched documents as thesis and dissertations will also be considered.

3.3.1.2Secondary data

Secondary data is the data already collected by and readily available from other sources. Such data are

cheaper and more quickly obtainable than the primary data and also may be available when primary

data cannot be obtained at all.

Advantages of Secondary data

1. It is economical .It serves efforts and expenses.

2. It is time saving.

3) It helps to make primary data collection more specific since with the help of secondary data, we are

able to make out what are the gaps and deviances and what additional information needs to be

collected.

4. It helps to improve the understanding of the problem.

5. It provides a basis for comparison for the data that is collected by the researcher.

Disadvantages of secondary data

1. Secondary data is something that seldom fits in the framework of the marketing research factors.

3.3.2 Data Collection Techniques.

Kotler (2000) identifies four major tools for collecting primary data. Primary and secondary sources of

data will be used for the purpose of the study. Primary data will be collected using questionnaires and

interviews while secondary data will be obtained using organizational ,industry ,labour court reports

and related literature publications .

3.3.3The questionnaire

A list of questions designed by the researcher to seek relevant information from the sapling population

will be distributed to managers ,arbitrators and sampled employees as well as to the labour court and

supreme court. Both open and close – ended questions will be used to gather information to diagnose

high labour disputes.

3.3.4The interview

An interview is a systematic attempt to collect information from a person (Hunt, 2003:165).Personal

interviews within organizations will be conducted to gather the required information.

3.3.4.0 Target Population.

A population is defined as a group of interest to the researcher .Fraenkel and Wallen (1996) argue that it

is on this group that the researcher would generalize the results of the study .The population includes

all individuals whom the researcher is interested in obtaining information and making inferences .The

population can be in two categories ,that is ,the target and the accessible population .The target

population is the actual population upon which the researcher would generalize. In most instances, this

population is rarely available. Defining the population is pivotal in assisting the researcher

to select a sample for the study (Labovitz and Hagedorn ,1976).The population will consist of 100

participants.

3.4.0Sampling

Feber (1974) describes sample as a small part of anything designed to show the style, quality and nature

of the whole. A sample is used to approximate the measurement of the whole population within

acceptable limits.

3.4.1Sampling procedure

There are two types of determining a sample .These are random (probability) and (non-

probability).Saunders et al (1997) state that random sampling ensures that the probability of each case

is being selected from the population is known and cannot answer questions that require statically

inferences about the populations characteristics. In this case the sampling frame will be made of human

resources personnel where records of employees are kept and labor court where appeals are finalized

with records of those reinstated kept.

3.4.2 Sample size

The sample size has been put at forty. This has been caused by cost considerations.

3.4.3 Sampling Procedure

Stratified sampling has been chosen as the method used in drawing the sample. This entails sub-dividing

the population into groups (strata) in terms of category of people as pointed above. After dividing the

sample it becomes easy to use simple random sampling to either select as an equal number from each

group or percentage .This method has been chosen because it saves on time and cost while it maintains

sampling efficiency. The result from simple random sampling can also be inferred to the whole

organization unlike if non-probability sampling methods were used .Thus the results from the use of

simple random sampling do not contain “hidden biases and uncertainties”.

3.5.0 Editing

Researcher will try to make ready for analysis and interpretation by checking and adjusting the data for

omissions, legibility and consistency of responses.

3.5.1Validity

Hussey (1997) defined validity as the extent to which the research findings accurately represent what is

happening on the ground .The validity and reliability of the research findings is a product of the research

findings is a product of the research instruments used. In trying to achieve a high degree of validity the

researcher will accredit secondary data before being blended with the primary data.

3.6 Research limitations

The research is to be carried out at the Headquarters of the organization whilst ZIMRA has several

stations country wide and the researcher had limited time and financial resources to carry out

consultations in all of the areas as they are expected to perform their work duties as well daily. However

head office is the command centre for all the stations and hence what goes on at the stations is a

reflection of the head office.

The researcher anticipates difficulties in acquiring confidential information. Personnel from

whom data is expected to be collected might be suspicious on the exact purpose of the research

and hence may not be willing to cooperate.

However she intends to get around this problem by getting written authority from management

before carrying out the research.

4 Data Presentation and Analysis

This chapter seeks to present and analyze the findings of the research about the causes, impact and

effects as well as remedial methods of solving labor disputes .In this section of the study ,the actual

process of gathering data through administering questionnaires and conducting interviews will be

outlined. Qualitative methods will be used to depict the results of the research study.

4.1 Data Presentation

Data will be presented by the use of graphs, tables and verbatim. The graphs used include pie charts, bar

graphs and scatter plots .Graphs will be used to necessitate quick impression in the eyes of the readers,

tables and charts will also be used in presenting the research findings.

4.2 Data Analysis

Analysis of data will be done through the intensive use of the analysis methods to be discussed below,

however before analyzing the data the author has to first make data the data ready for analysis.

5.0Conclusions and recommendations

These will be provided after the research has been carried over. This final chapter consists of two main

sections, which conclude the entire research, report. These conclusions are derived from the data

findings and analysis. The summary of findings and the weakness of the findings will be dealt with in this

chapter. Based on the weakness findings the research recommendations will then be given at the end of

the chapter.

6.0 Budget

6.1. Time Budget

January 2011-April 2011.

a).Identify a research topic/problem 4 weeks

b).Project proposal 2 weeks

c).Preparation and Questionnaires 4 weeks

d).Sample selection and design 3 weeks

e).Data collection 4 weeks

f).Data analysis 3 weeks

g).Report writing 8 weeks

h).Editing and binding 3 weeks

Total 30 weeks

6.2 Financial Budget USD

Accommodation 50, 00

Conferences 30, 00

Travelling and Subsistence 20, 00

Stationery 10, 00

government’s realization that an efficient revenue mechanism is central to the economic

development of the nation.

Since then ZIMRA has grown at a tremendous pace and has just put in place client-

centric strategies for the convenience of the transacting public. In an effort to improve

its operations more stations have been opened nationwide.

Through its advisory role to the government of Zimbabwe on fiscal matters, various

fiscal reforms aimed at broadening the tax base have been successfully introduced and these include Presumptive Tax, Value Added Tax and self-assessment of income tax.

The organization has also courted the confidence of the Nation and is responsible for

collecting road tolls royalties on minerals and has been appointed by the Motor

Insurance Pool of Zimbabwe in conjunction with the ministry of transport

,communication and infrastructural development as the sole agent for the issuing of

road traffic act insurance policies and collecting premiums thereon for all foreign

registered vehicles entering Zimbabwe and foreign destined vehicles with effect from

march 1 2010.

2.0 NATURE OF THE INDUSTRY ZIMRA is a parastatal wholly owned by the government .It came into being as a result 4of an act of parliament .The sole purpose for the establishment of ZIMRA is to collect revenue for the state. ZIMRA operates under the auspice of the ministry of finance. The

stakeholders include employees, government, ministry of finance, central bank and the

general public

3.0 VISION ,MISSION ,VALUES AND OBJECTIVES 3.1.1 VISIONPartnering the nation in economic development and facilitating trade through efficient

revenue generation.

3.1.2 MISSIONTo facilitate development trade, travel, revenue generation and collection to enforce

compliance with revenue laws and to enforce regulatory controls with integrity,

transparency and fairness.

3.1.3 VALUESThe company observes and always wants to perform all its duties in its bid to provide

services and products observing three values namely:-Integrity

-Transparency and

-Fairness

3.1.4 OBJECTIVESThe following are the objectives of the Zimbabwe Revenue Authority:

Revenue Mobilization-identification of key economic activities that generate revenue

5 -development of systems for accessing that revenue

-collecting and accounting for existing and new revenue

-expansion of the tax base

Operational Effectiveness-create an enabling environment in order to foster high compliance

-promote a positive attitude towards contributing to the fiscus

-work on the non-complying sectors of the economy with a view to improve compliance

Human Resource Development/Capacity Building-To research, develop, implement and maintain a solid skills base to enhance

performance

-to create a learning organization

-build capacity

Technological Innovation -develop and implement sound management information systems in line with global

trends

-develop and implement appropriate infrastructure -full systems integration with stakeholders

Strategic Partnerships -provide appropriate information

-provide advisory services

-manage corporate image -reduce compliance costs

64 . 0 PRINCIPAL PRODUCTS AND SERVICES

The following are some of the functions performed, products and services provided by

the Zimbabwe Revenue Authority:

4.1 Collection of Revenue

ZIMRA is responsible for assessing, collecting and accounting for revenue on behalf of

the state. The revenue heads that are administered by the Zimbabwe Revenue

Authority include:

-Income Tax

-Pay As You Earn (PAYE)

-Value Added Tax

-Customs Duty

-Excise Duty

-Special Excise Duty

-Capital Gains Tax

-Carbon Tax

-Road Tolls

-Surtax

-Stamp Duty

-Withholding Taxes

-Presumptive Taxes 74.2 Facilitation of Trade and TravelThe Authority is also responsible for facilitating trade and travel through the country’s points of entry and exit .This task entails coming up with measures to facilitate hassle

-free movement of human and vehicular traffic through border posts, airports and

inland ports and at the same time curb smuggling and any forms of international trade

crime. These border posts and airports include the following:

-Beitbridge Border Post

-Chirundu One Stop Border Post

-Forbes Border Post

-Harare International Airport

-Joshua Mqabuko Nkomo International Airport

-Kariba Border Post

-Kanyemba Border Post

-Kazungula Border Post

-Maitengwe Border Post

-Mkumbura Border Post

-Mphoengs Border Post

-Mt Selinda Border Post

-Nyamapanda Border Post -Pandamatenga Border Post

8-Victoria Falls Border Post

4.3 Enforcement of Controls Various controls are enforced by ZIMRA on behalf of government ministries and the

Reserve Bank of Zimbabwe as part of the Authority’s essential role to safeguard state

revenue and protect civil society .These controls include import export and exchange

controls.

4.4 Advise Government on Fiscal and Economic MattersZIMRA is a vital cog in the development of sound fiscal policy through its advisory role

.ZIMRA advises the government of the Republic of Zimbabwe in the formulation of the

National Budget and fiscal policies.

9

6.0 MAIN SOURCES OF COMPETITION The Zimbabwe Revenue Authority is the sole revenue collector for the nation and,

therefore faces no competitors in its activities.

7.0 TECHNOLOGY AND THE ORGANISATIONThe Zimbabwe Revenue Authority use modern day technologies moving in line with

global trends in most of its operations which include the use of the following:

Computers-All transactions done when serving internal or external clients are performed using

computersScanners-These are mostly used at border posts and airports to prevent smuggling of goods and

trade of illegal goods and services.Fiscalised Devices-These are electronic devices which contain a fiscal memory. A fiscal memory is a

special Read Only Memory which is permanently built into a fiscalised devices to store

information at a time of sale .Three broad categories of fiscalised devices namely

Electronic Tax Register, Fiscalised Printers and Electronic Sign Devices.

8.0 WORK, ROLES, TASKS AND RESPONSIBILITIESThe following are some of the functions performed by the student in the administration

department where most of them are executed in the system:

108.1 Fleet Management The following is done under fleet management:

-Creation of fuel orders

-Fuel issues

-Measuring documents

-Board of Inquiries

8.2ProcurementUnder procurement the following is done:

-Vendor Selection

-Comparative Schedules

-Payment Vouchers

-Purchase Requisitions

8.3 Stores-raising reservations

These are done in order to issue stock items out of ZIMRA stores.

8.4 Creditors-Payment Vouchers

These are compiled when paying suppliers of goods and services.

8.5 MaintenanceMaintenance covers buildings, motor vehicles, fixtures and fittings as well as

Information Technology equipment. The following are prepared, compiled or done for 11each of the above mentioned assets. -asset inventory

-master assets-acquisition of assets

-board of survey

-disposal of assets

9.0 SPECIAL OPPORTUNITIES AND PROBLEMS

9.1 SPECIAL OPPORTUNITIESGreater opportunities are met by being attached to ZIMRA for the period covered so

far. The working environment is very conducive for a student to exploit all necessary

work related learning skills. The skills are attainable as the organization is well

equipped. Being granted some challenging responsibilities gives more confidence to the

student.

9.2 PROBLEMS FACEDNo major problems have been encountered so far though minor challenges are faced

but being overturned with little or no difficulties.

10.0 CONCLUSIONThe first quarter has been educative and has allowed the student to apply theory into

practice. Many skills have been learned and more are keen to be learned.

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