Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán - Khoa Quốc tế . Đại học Quốc gia Hà Nội, 2012

The aim of the project is to explore the factors that affect implementing Activities- Based Costing in Vietnam with the case of comparison between companies which is totally adopted Activities Based Costing (ABC) and the company just only adopted a small part of ABC into the business. The research result is both theoretical and practical important. For theoretical purpose on this research is showing the challenging but also the benefit of implementing ABC on Vietnamese business and the trend in the future use of this method in Vietnam as a sample for the trend in developing country in South-East Asia. For the practical purpose, hopefully, this research will help Vietnamese business and others attendant who are interested in the topic have an overview and are aware of these challenges and benefit if they adopted ABC.