VẬN DỤNG KẾ TOÁN CHI PHÍ DÒNG VẬT LIỆU TẠI CÁC DOANH NGHIỆP MÍA ĐƯỜNG Ở VIỆT NAM

Abstract

Material flow cost accounting is an important part of the management accounting system, focusing on tracking and managing costs related to materials from purchase and storage, usage until transforming into the final product. In the context of increasing market competition, sugar businesses in Vietnam need to find solutions to improve their production efficiency, minimize waste while still contributing to environmental protection. The research aims to propose solutions to apply material flow cost accounting in practice, through illustrating data at a sugar enterprise. The research contributes to promoting the motivation to apply material flow cost accounting and guiding businessesto apply this method effectively.