Directive No. 05/2011/CT-UBND, issued by the Dak Lak Provincial People's Committee, directs the formulation and implementation of contracting (khoan) plans at state-owned enterprises engaged in coffee production and trading under the province's management. The Directive mandates that each enterprise prepare a detailed contracting plan to enhance operational efficiency, clarify responsibilities, and implement cost and revenue allocation consistent with state regulations. The scope covers enterprises wholly or partly owned by the province that operate in coffee production, processing and trading. Enterprises are required to assess their current organisational structure, production areas, labor force, material and capital needs, and to propose specific contracting forms, including full production contracting, cost-based contracting, and profit-sharing models. Plans must set clear performance targets, input-output norms,…