APPLYING MODERN COST ACCOUNTING MODELS FOR VIETNAMESE PAPER MANUFACTURING ENTERPRICES.
Main Article Content
Abstract
This article focuses on the application of modern cost accounting models in paper manufacturing enterprises in Vietnam. It analyzes the necessity of using the Activity-Based Costing (ABC) model and describes the research process and implementation of this model in paper enterprises. The article provides an in-depth insight into the benefits of applying the ABC model in cost management and enhancing the production efficiency of paper manufacturing enterprises in Vietnam.
Keywords
Cost accounting, ABC, paper production.
Article Details
References
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[2] Hiệp hội bao bì Việt Nam (2023), Bản tin ngành Giấy Việt Nam, Số 4, tháng 4/2023. https://vppa.vn/wp-content/uploads/2023/04/ban-tin-VPPA-thang-4.2023.pdf
[3] Kamilah Ahmad (2012), The use of manegement acounting practices in Malaysia SMES, Phd ThesisUniversity of Exeter
[4] Robert s.Kaplan & Steven R.Anderson (2003), "Time- driven Activity based costing", Harvard Business School, (HBS)