PHÂN LOẠI CHI PHÍ PHỤC VỤ MỤC TIÊU KIỂM SOÁT CHI PHÍ TẠI CÁC DOANH NGHIỆP SẢN XUẤT GIẤY KHU VỰC MIỀN BẮC VÀ MIỀN TRUNG

Abstract

The issue of cost is a matter of concern for all managers in the process of operating production and business activities within an enterprise. Enterprises involved in production and business activities incur various types of expenses, which are classified according to multiple criteria based on their respective purposes. In order to facilitate effective business decision-making and efficient operation, cost information is collected and analyzed in a comprehensive and timely manner by all levels of management within the enterprise. The present study focuses on the cost and cost classification within paper production enterprises.