
Summary of Doctoral thesis in Economics: Cost management accounting in construction ceramic companies in Thai Binh province
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This is one of important research directions of management accounting (MA) in many decades because it directly affects cost accounting (CA) and responsibility accounting (RA); it serves as the basis to measure efficiency and is also used for many purposes such as: planning, allocating resources, co-coordinating operations, motivating and encouraging employees…. (Birnberg et al, 2006).
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