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MINISTRY OF EDUCATION
AND TRAINING
MINISTRY OF FINANCE
ACADEMY OF FINANCE
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DAO THUY HANG
" COMPLETING ACCOUNTING OF COST AND
PRICE MANAGEMENT AT IRRIGATION CONSTRUCTION
COMPANIES IN VIETNAM ".
Major: Accountant
Code: 9.34.03.01
ABSTRACT SUMMARY THESIS
Hanoi – 2020
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THE PUBLICATION COMPLETED
AT ACADEMY OF FINANCE
Science instructor:
1. Assoc. Prof. Pham Thi Kim Van
2. Assoc. Prof. Pham Tien Hung
Reviewer 1:………………………………….
Reviewer 2:
…………………………………..
Reviewer 3:
………………………………….
" COMPLETING ACCOUNTING OF COST AND
PRICE MANAGEMENT AT IRRIGATION
CONSTRUCTION COMPANIES IN VIETNAM ".
At: …… .time …… ..date …… month …… year ………………
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INTRODUCTION
1. Thesis necessities
For irrigation construction companies to get a completed project,
they had to undergo many stages, each stage incurred many expenses to
vary, making it difficult to control costs. Their accounting of cost and
cost management have not met the requirements set for the domestic
enterprises in the new situation.
Stemming from the above situation, the author conducts research
on the topic: "Completing accounting of cost and price management
at irrigation construction companies in Vietnam" as a thesis
topic. Accounting of cost and price management is not a new topic and
many authors have conducted research. However, no other author has
conducted any similar research in relation to the management function
of managers at irrigation construction companies in Vietnam.
2. Thesis research purposes
2.1. Theoretically
Based on researching specific business production activities
of irrigation construction enterprises, the author systematized the theory
of cost and price management accounting in construction enterprises in
the direction of focusing on studying the contents of the cost and price
management accounting in term of relationship with the management
function of the administrator, studying the cost and price management
accounting to offer the most appropriate solutions to the irrigation
construction enterprises.
2.2. Practically
Describing, analyzing and assessing the current situation of
economic cost and price management accounting applied at the
construction companies of irrigation works to point out what has been
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done, what has not in the production cost and price management
accounting at these companies.
3. Thesis object and scope
3.1. objecti
The object of study is defined as: Production cost and price
management accounting of irrigation construction works at irrigation
construction companies in Vietnam. As a contractor for irrigation
works for the investor ( excluding the investor who has established the
PMU).
3.2. Scope
3 .2.1. Content
In order not to be distracted, the author focused on
researching production cost and price management accounting of work
and work categories in irrigation construction activities, as the
contractor.
3.2.2. Location
Because irrigation construction companies operate in different
geographical areas (Vietnam has 3 regions: North, Central and South)
but they have similar operating characteristics of the ones operating in
the construction irrigation sector. And there is no big difference
production cost and price management accounting. Thus, our thesis
should only survey irrigation construction companies in the North as
samples.
3.2.3. Time
The data collected by the author is accounting data from 2014-
2018
4. Methodology
4.1. Information collection : primary and secondary level
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Survey by investigation method, interview method
4.2. Data processing
For secondary data , after collecting the classification, sort the
data in order of priority of importance.
For primary data , research process is a combination of
interpretation and inductive, using a number of specific techniques,
such as: integration, statistics, analysis, comparison, interview, etc .. is
flexibly used in the thesis.
5 . The thesis contributions
Theoretically: The thesis focuses on research to clarify
theoretical matters of cost and price management accounting in
construction enterprises. Based on the the findings of international cost
and price management accounting in some typical countries, the thesis
helps to draw experiences in cost and price management accounting of
Vietnamese construction enterprises.
Practically: The thesis has evaluated the advantages,
disadvantages and causes of production cost and price management
accounting problems and offered suitable feasible solutions, to
complete the cost and price management accounting in irrigation
construction companies. ..
6. The thesis structure
In addition to the introduction, conclusion, references and
appendices, the thesis is divided into 3 chapters:
Chapter 1: General theoretical bases of production cost and price
management accounting in construction enterprises.
Chapter 2: Current situation of production cost and price
management accounting in irrigation construction companies in
Vietnam