The importance and impacts of activity based costing method on manufacturing firm performance : Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán /
Mai Vân Anh ; Nghd. : Bùi Thị Thanh Bình
- Hà Nội : KQT, 2012
- 78 tr. + 1 CD-ROM
Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2012
Nowadays, the economy operates under the market mechanism which creates fiercely competitive among entreprenuers. The accurate, flexible management accounting information match with the management demand of each organization is the essential element. Changes in business environments requires a better method which can help managers control their performance while still enhance the profit to organizations. ABC costing method is suitable to the accounting and business environment nowadays. Instead of sharing costs equally among departments, managers filtered the most profitable products to focus on and try to increase the number of products within a cost limitation. This is why the author thinks that ABC can be evaluated as the best method to adopt in manufacturing firm especially. Unlike developed countries in the World, Vietnamese business environment changes rapidly but some characters still maintained the same. Therefore, a statistic about the number of companies in Vietnam can ferfect the effectiveness, applicability, and impacts of this method on both their perfomance as well as their perspective of ABC.
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