FUNDAMENTAL ISSUES ON THE APPLICATION OF ACTIVITY BASED COSTING METHOD IN VIETNAMSE FIRMS : Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán /
Đỗ Minh Trang ; Nghd. : Lê Văn Liên
- Hà Nội : KQT, 2015
- 58 tr. + 1 CD-ROM
Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2015
The graduation project represents the results of research on the fundamental issues on the application of Activity Based Costing method within Vietnamese firms. Activity Based Costing (ABC) has been promoted and adopted as a basic for making strategic decisions and for improving profit performance and gain competitive advantage. This report focuses on different fundamental issues in application and implementation of ABC in the global economy and particularly in Vietnamese firms. The information required was gathered through questionnaire and survey method and from different literatures on the similar topics.The contribution of this project is to identify and set focal points by investigating and examining the key issues which impact on the ABC utilization choice making within Vietnamese firms. These critical issues include the awareness of various people working in various positions and also accounting students/graduates as well as their assessment on the importance of elements affecting on the demand and the choice of top management in implementing ABC method.
K9AH1 Kế toán Khóa luận chương trình HELP Quản trị kinh doanh