Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2012

Based on the results o f previous studies, choosing a suitable managing method is really important. However, manufacturing practices have different kind of methods such as: Just-In-Time method (JIT), Total Quality Management (TQM), Formal Continuous Process Improvement, Competitive Benchmarking, and Self-directed Teams. Hence, it is quite difficult for managers to choose. Comparing to other manufacturing method, Total Quality Management (TQM) can be considered as the most suitable method to adopt since it brings lots advantages to manufacturers. That is why the author wants to focus on this method more. In fact, TQM has direct and positive impacts on the costs allocation and quality improvements. However, there are not many researches mentioned about the indirect impacts of TQM. Therefore, in this thesis, indirect influences of TQM will be clarified with the supporting of ABC costing method. The same as World Class Manufacturing, costing methods include different kinds like traditional costing method, variable method, throughput costing method, and ABC costing method. Compare to others, ABC not only inherent good characters of previous method but also adapts rapidly to the changes of business environment. As a result, when managers can adopt and combine both TQM and ABC, the performance of manufacturing firms will be enhanced twice. Vietnamese business environment changes quickly. Therefore, the author thinks carrying a survey might be a good way to conclude about the reality of the most suitable management method that Vietnamese enterprisers adopted recently.