000			02225nam a2200301 a 4500
001			VNU150137602
005			20200924215547.0
008			131031s2012 vm |||||||||||||||||vie||
040			_aISVNU _bvie _cISVNU _eaaacr2
041	0		_avie
044			_avm
082	7	4	_a657 _223
090			_a657 _bMA-A 2012
100	1		_aMai, Vân Anh
245	1	4	_aThe importance and impacts of activity based costing method on manufacturing firm performance : _bKhóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / _cMai Vân Anh ; Nghd. : Bùi Thị Thanh Bình
260			_aHà Nội : _bKQT, _c2012
300			_a78 tr. + _e1 CD-ROM
502			_aKhóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2012
520			_aNowadays, 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.
653			_aK6AH1
653			_aKế toán
653			_aKhóa luận chương trình HELP
653			_aQuản trị kinh doanh
700	1		_aBùi, Thị Thanh Bình, _engười hướng dẫn
912			_aNguyễn Thị Dung
913			_aKhoa Quốc tế 01
942			_2ddc _cKL
999			_c7744 _d7744