TY  - BOOK
AU  - Tô,Thị Thúy Hà
AU  - Phạm,Đức Hiếu
TI  - THE IMPLEMENTATION AND ADOPTING OF ACTIVITY BASED COSTING IN MANUFACTURING VIETNAMESE COMPANIES A CASE STUDY OF SAMSUNG VINA CORPORATION: Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán 
U1  - 657 14
PY  - 2011///
CY  - Hà Nội
PB  - KQT
KW  - Bachelor of Business
KW  - K5A
KW  - Kế toán
KW  - Quản trị kinh doanh
N1  - Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2011
N2  - This paper aims to explore factors, which influence the process of activity-based costing (ABC) implementation in the context of developing countries like Vietnam where the challenging are much more than the opportunities, as well as analyze and explain the changes in the area of methodology and organization of a company, after activity-based costing implementation. The research findings are of both theoretical and practical importance. From the practical point of view, companies considering implementation of ABC should be aware of the positive and negative factors conditioning the process of implementation; in addition, they should be familiar with methodological and organizational changes, which might stem from the ABC implementation, according the case of previous companies had project in implementation it in all over the world to get the solutions for each challenging or difficulty. From the theoretical point of view, this research might be helpful in determining a more general tendency: although modifications in cost accounting systems and implementation of modern methods of management accounting in manufacturing Vietnamese companies come later than in more developed economies, the tendency heads in the same direction
ER  -