| 000 -LEADER |
|---|
| fixed length control field |
02690nam a2200301 a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
VNU130136631 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20200924215507.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
131030s2011 vm |||||||||||||||||vie|| |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
ISVNU |
| Language of cataloging |
vie |
| Transcribing agency |
ISVNU |
| Description conventions |
aaacr2 |
| 041 0# - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
vie |
| 044 ## - COUNTRY OF PUBLISHING/PRODUCING ENTITY CODE |
|---|
| MARC country code |
vm |
| 082 74 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657 |
| Edition number |
14 |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
657 |
| Local cutter number (OCLC) ; Book number/undivided call number, CALL (RLIN) |
NG-H 2011 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Nguyễn, Thị Thu Huyền |
| 245 12 - TITLE STATEMENT |
|---|
| Title |
A study on impacts and effectiveness of ABC costing method as a cost effective measurement in coal industry : |
| Remainder of title |
Khóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / |
| Statement of responsibility, etc. |
Nguyễn Thị Thu Huyền ; Nghd. : Nguyễn, Vân Anh |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Hà Nội : |
| Name of publisher, distributor, etc. |
KQT, |
| Date of publication, distribution, etc. |
2011 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
57 tr. + |
| Accompanying material |
1 CD-ROM |
| 502 ## - DISSERTATION NOTE |
|---|
| Dissertation note |
Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2011 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
According to previous researchers, different costing method has different core competitive advantages to organizations. From the oldest to newest method, decision of managers is still affected. As a result, finding the best method to reduce the failure rates and increase the effectiveness of cost allocation is a hard question for both managers and accountants. Based on the accounting history, there are many types of costing method such as: traditional or absorption costing method, variable costing method, throughput costing method, and ABC costing method. Changes in business environments requires a better method which can help managers control their performance while still enhance the profit to organizations. Compare to previous method, ABC costing method still inherent some characters of other method but it changes a little bit to be suitable to the accounting and business environment. 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 in coal industry. 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 who implement ABC can reflect the effectiveness, applicability, and impacts of this method on both managerial decisions and plants’ performance. |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
K5A -2011 |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Kế toán |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Khóa luận chương trình HELP |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Quản trị kinh doanh |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Nguyễn, Vân Anh, |
| Relator term |
người hướng dẫn |
| 913 ## - |
|---|
| -- |
Khoa Quốc tế 01 |
| 914 ## - |
|---|
| -- |
Ngô Thị Bích Thúy |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Luận án, luận văn |
