TY  - BOOK
AU  - Nguyễn,Thị Hà
AU  - Lê,Văn Liên
TI  - The Impact of ABC (Activity Based Costing) on Manufacturing Firm Performance in Vietnam: Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán 
U1  - 657 14
PY  - 2010///
CY  - Hà Nội
PB  - KQT
KW  - K4A -2010
KW  - Kế toán
KW  - Khóa luận chương trình HELP
KW  - Quản trị kinh doanh
N1  - Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2010
N2  - In this study, Based on the data from a large sample amount of Vietnam manufacturing plants and some research models, I want to demonstrate the impact of Activity-based costing (ABC) on manufacturing performance, especially is the plant performance regarded as operational performance rather than financial performance, is directly by the World-class manufacturing (WCM) practices adoption. From the result of sample research, I can conclude that ABC has no significant or very little direct effect on performance of plant that is represented by the improvement of manufacturing cost, cycle time and the quality of product. However, WCM present as a mediator that helps to explore the impact of ABC on plant performance clearly. By using results and methods of many other researchers, I evaluate the relationship between ABC implementation, WCM adoption and plant performance. From this evaluation, I can see that ABC can’t improve performance of plant by itself, and one of the ways to see overall impact of ABC is the implementation of WCM.
ER  -