000			02690nam a2200301 a 4500
001			VNU130136631
005			20200924215507.0
008			131030s2011 vm |||||||||||||||||vie||
040			_aISVNU _bvie _cISVNU _eaaacr2
041	0		_avie
044			_avm
082	7	4	_a657 _214
090			_a657 _bNG-H 2011
100	1		_aNguyễn, Thị Thu Huyền
245	1	2	_aA study on impacts and effectiveness of ABC costing method as a cost effective measurement in coal industry : _bKhóa luận tốt nghiệp cử nhân Kinh doanh ngành Kế toán / _cNguyễn Thị Thu Huyền ; Nghd. : Nguyễn, Vân Anh
260			_aHà Nội : _bKQT, _c2011
300			_a57 tr. + _e1 CD-ROM
502			_aKhóa luận tốt nghiệp cử nhân Kinh doanh nghành Kế toán -- Khoa Quốc tế. Đại học Quốc gia Hà Nội, 2011
520			_aAccording 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			_aK5A -2011
653			_aKế toán
653			_aKhóa luận chương trình HELP
653			_aQuản trị kinh doanh
700	1		_aNguyễn, Vân Anh, _engười hướng dẫn
913			_aKhoa Quốc tế 01
914			_aNgô Thị Bích Thúy
942			_2ddc _cTH
999			_c6879 _d6879