Cost accounting in Vietnamese enterprises

In this paper, environmental management accounting (EMA) will be viewed under various perspectives from many researchers. The role of environmental management accounting is also clarified to support policy makers, businesses and socio-economic organizations and the Government. Especially, current environmental management accounting practices are also under research before proposing several suggestions to improve environmental management accounting in Vietnamese enterprises.

13p longtimenosee09 08-04-2024 3 1   Download

The purpose of this study is to explore the application of cost management accounting practices in the product life - cycle in Vietnamese mechanical manufacturing enterprises (VMMEs). The sample was collected from a survey of senior executives, chief accountants and workshop foremans of 79 VMMEs from December 2020 to April 2021.

13p viindra 06-09-2023 7 3   Download

This study focuses on the burden of tax compliance of Small and Medium Enterprises (SMEs) in Vietnam which is a vital component of Vietnam economy, accounted for 45% GDP and 31% of total State budget revenue, attract more than 5 million employees. Based on a quick survey on the compliance cost and their impact on the performance of Vietnamese SMEs, we try to make a contribution not only for researchers but also for legal and taxation system to improve the transparency of accounting information system, internal control of the firms.

18p tethientran 27-07-2023 12 5   Download

Environmental accounting is a division of corporate accounting, related to information on environmental activities within the enterprise in order to collect, process, analyze and provide environmental information to the insiders and outsiders of the business to use to make decisions. Moreover, environmental accounting aims to achieve sustainable growth, maintain good relations to the community and improve the effectiveness of environmental protection activities. Environmental accounting is therefore an essential introduction in Vietnam accounting.

7p nhanchienthien 25-07-2023 4 3   Download

The article "Cost accounting – An important tool in risk management and sustainable development for enterprises" presents the role and relationship between cost management accounting with risk management and corporate sustainability. Vietnamese economy has been constantly integrating into the world economy. The integration process has created opportunities but also poses many difficulties and challenges.

9p nhanchienthien 25-07-2023 7 5   Download

This study would explore the advantages and disadvantages of accounting outsourcing activities of SMEs in Vietnam based on two background theories: Transaction Cost Theory (TCE) and Resource – based View (RBV). The study supports the tendency of accounting outsourcing for SMEs in Vietnam when they want to focus on promoting their internal competencies but lack of internal resources. Future research for deeper understanding of accounting outsourcing are also discussed in this paper.

8p huyetthienthan 23-11-2021 20 2   Download

Lean Accounting is a management model that focuses on utilizing the human or organization intelligence to minimize the prodigal cost. Lean management uses the system of tools and methods such as 5S, Kaizen, JIT,... in order to reduce the costs in manufacturing. On the basis of Lean Manufacturing, Lean Management, the article does research on Lean Manufacturing, the system of tools and methods of Lean Accounting, from which some solutions are proposed to be applied in in Vietnamese enterprises.

8p huyetthienthan 23-11-2021 17 1   Download

The studying models of organizational cost managerial accounting from all parts of the world in order to collect experiential lessons would help business organizations enhance their prompt and comprehensive supply of accounting management information in planning and organizing business and production activities effectively in the new conditions.

6p chauchaungayxua11 23-03-2021 14 3   Download

In this paper, we hope to give the readers some opinions about the orientation for development of cost accounting as well as about the model of improved cost accounting for Vietnamese enterprises. We also hope to give the readers a better picture of expenses for enterprises to actively control cost, to orient production and trading in the market economy, and in the trend of international integration of Vietnam.

5p chauchaungayxua8 02-10-2020 18 2   Download

The dissertation provides an overview of issues related to the organization of the cost management accounting information system and the organizational factors affecting the quality of the cost management accounting information.

26p cothumenhmong6 17-07-2020 28 1   Download

The research objective of the thesis is to research and find solutions to improve cost management accounting in Vietnamese paper manufacturing enterprises to meet the information needs for managers in an increasingly tough competition environment as well as enhancing the adaptability of businesses to the impact of Industrial Revolution 4.0 taking place on a global scale.

26p enzoenzo 05-01-2020 39 4   Download

Enterprises that want to develop sustainable business with high competitiveness need to balance three factors: economic, environmental and socially responsible, towards a green economy - ensuring the long-term development of future generations starting from the sense of environmental protection. The goal of sustainable development also brings certain benefits to the business when it directly contributes to business value.

12p camtucau99 20-11-2019 40 0   Download

The research objective of the thesis is to research and find solutions to improve cost management accounting in Vietnamese paper manufacturing enterprises to meet the information needs for managers in an increasingly tough competition environment as well as enhancing the adaptability of businesses to the impact of Industrial Revolution 4.0 taking place on a global scale.

28p dungmaithuy 18-09-2019 32 3   Download

The aim of this study is to examine the current evolutionary stage of management accounting evolution models. In this paper, we focus on Vietnamese food and beverage enterprises because this sector has been considered as the largest in the Vietnamese manufacturing industry for many years. We employ a questionaire survey to study the extent these enterprises have adopted certain traditional and modern management accounting practices and the main characteristics of their costing and product pricing systems.

10p sansan1 24-05-2018 31 1   Download

These three important and cutting-edge topics, which can all be viewed as part of supply-chain management, are brought together in a new chapter. In particular, e-commerce contributions to supplier and customer management are emphasised. New concepts that are covered in this chapter include enterprise resource planning (ERP) systems, customer relationship management (CRM), and B2B (business-to-business) relationships.

30p allbymyself_07 01-02-2016 69 1   Download

The research objectives: Cost control accounting information system is a useful tool to help enterprise managers to control costs. The research objective of the thesis is to study the status that how has the cost management a ccounting information system been organized in Garment Enterprises in Vietnam? Thence the proposal of solutions to organizing the cost control accounting system in enterprises will be made in order to exploit the benefits of this system for the enterprise management.

0p nguyenthiminh32 12-07-2014 65 7   Download