GIẢI PHÁP HOÀN THIỆN KẾ TOÁN QUẢN TRỊ CHI PHÍ SẢN XUẤT HƯỚNG ĐẾN VẬN DỤNG KẾ TOÁN QUẢN TRỊ CHI PHÍ THEO DÒNG VẬT LIỆU TẠI CÔNG TY CỔ PHẦN BIA HÀ NỘI - THANH HÓA

Abstract

Based on the results of research on the current status of cost management accounting at Hanoi - Thanh Hoa Beer Joint Stock Company and the results of research on current production cost management accounting trends in the world, the article shows that that manufacturing enterprises in general, and Hanoi - Thanh Hoa Beer Joint Stock Company in particular, need to be aware of and apply environmental management standards according to international standards ISO 14052:2017 and national standards. TCVN 14052:2018, these are standards for waste flow management at the end of the pipeline. To do this, cost management accounting needs to be built and designed in such a way that it is possible to track the flow of material costs from beginning to end of the pipeline, thereby determining the cost of materials. Benefits are included in the cost and cost of materials consumed or lost in the waste stream. The article proposes some solutions for Hanoi - Thanh Hoa Beer Joint Stock Company to improve production cost management accounting by applying material flow cost accounting.
Keywords: Cost accounting management, material flow cost accounting, beer production.