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

When management accounting was introduced as an advanced version of cost accounting after second world war its early advocates had claimed that it would make accounting more useful in assisting managers in their decision making function. As the discipline has failed to live up to the promise now strategic management accounting has been presented as a tool for planning competitive strategy. Nowadays, a business wants to assert its position in the economy should have a perfect strategy development as well as a smart and tight strategic process for implementing. To achieve this purpose, leaders need to use the information as well as assessment tools to analyze and make comments on the strategy as well as suggestions for improvements of innovation on the company’s activities. The study aims to find out the information about strategic management accounting applied to Vinamilk Corporation, and then explore the contribution of management accounting in making competitive strategy.