Khóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2011

The purpose of this paper is to analysis the importance and impacts of cost accounting method on decision-making process of managers. Cost accounting method can be considered as the most concerning problem with an organization, according to different costing methods will lead to different profit to a company, therefore choosing a suitable costing method is very important for managers. There are three cost accountingmethods, namely absorption costing method, variable costing method, activity-based costing method are analysis in this thesis. And SWOT model will be used to explore the advantages and disadvantage of each method. After that, I make some recommendation for calculating product cost of Ha Tinh Medical Materials Company.