04254nas|a2200433 i 4500 20260817161503.0 011109s2001 th uu m rtt 00| a1eng d .b11839314 AIT RSPR no. SM-01-86 Ngo Thu Giang Activity based costing application in Vietnam construction industry : a case study in Songda Construction Company in Hanoi, Vietnam Bangkok : Asian Institute of Technology, 2001 57 leaves Research studies project report ; no. SM-01-86 A research study submitted in partial fulfillment of the requirements for the degree of Master of Business Administration, School of Management Research Studies Project Report (M.B.A.) - Asian Institute of Technology, 2001 The construction industry is an important sector for economic growth of all countries. In Vietnam, the construction industry has contributed 5 to 7 percent to the Gross National Product. According to the "opening" of the Vietnam economy, as other industry, the construction industry has developed with the rapid appearance of the foreign competitors. The domestic construction companies suffer the fiercely competitive environment with the lacking of advance technologies, managerial Site capability and funding sources. In attempts to solve these problems, the most important thing that the construction should concern is finding a framework to understand clearly about the company operation, get better or more accurate information in order to make right decisions and adapt quickly with the environment changing. However, with a very big structure, large and high complexity projects, it is very difficult for the manager of construction firm to understand and get accurate information about the firm's operation. Hence, the research used Activity based Costing (ABC) as a tool to investigate cost behavior of projects' execution, find the linkages between these cost behaviors with the strategic management of the construction company. The research is carried out in the SD-Nol Building Company of the SONODA Corporation, in Hanoi, Vietnam. Basing on the result from ABC application, the research found out a significant difference between using the traditional costing method and ABC that can leads to company to make the wrong product decisions if it is still using the traditional costing method. The analysis also obtained a chain of activities executed in the organization and how these activities contributed or costed to the operation result of the company. Given above analysis, some recommendations are suggested to improve the current operation of the SONODA Corporation and SD-Nol Company in Building business. Construction industry Vietnam Hanoi Cost effectiveness Ramachandran, Neelakantan, Chairperson Truong, Quang, Examination Committee Deussen, Arne, Examination Committee The Government of Switzerland/ Swiss Development Cooperation (SAV), Scholarship Donor Asian Institute of Technology. Research studies project report ; no. SM-01-86 Full-Text http://203.159.5.9/ait-thesis/detail.php?q=B07274 .b11839314 mnait u 240618 0 011109 m a u 0 mnait mnait mnarc mnarc 20 40 Barcode : 30050120610638 CREATED : 2001-09-11 RECORD # : i12262596 LPATRON : 1017805 LCHKIN : 2006-11-08 # RENEWALS : 0 # OVERDUE : 0 IUSE3 : 1 TOT CHKOUT : 3 TOT RENEW : 2 Barcode : 30050120610612 CREATED : 2001-09-11 RECORD # : i12262602 LPATRON : 1017128 LCHKIN : 2005-05-18 # RENEWALS : 0 # OVERDUE : 0 IUSE3 : 0 TOT CHKOUT : 1 TOT RENEW : 0 Barcode : 30050160083266 CREATED : 2016-04-05 RECORD # : i12971716 LPATRON : 0 LCHKIN : - # RENEWALS : 0 # OVERDUE : 0 IUSE3 : 0 TOT CHKOUT : 0 TOT RENEW : 0 Barcode : 30050120923254 CREATED : 2019-12-19 RECORD # : i13242726 LPATRON : 0 LCHKIN : - # RENEWALS : 0 # OVERDUE : 0 IUSE3 : 0 TOT CHKOUT : 0 TOT RENEW : 0 1480 1480 0 0 0 0 MAIN MAIN mnait 2026-08-17 50.00 0 AIT RSPR no. SM-01-86 30050120610638 2026-08-17 16:15:03 1 2026-08-17 20 0 0 0 0 MAIN MAIN mnait 2026-08-17 50.00 0 AIT RSPR no. SM-01-86 30050120610612 2026-08-17 16:15:03 2 2026-08-17 20 0 0 0 0 MAIN MAIN mnarc 2026-08-17 0 AIT RSPR no. SM-01-86 30050160083266 2026-08-17 16:15:03 1 2026-08-17 40 0 0 0 0 MAIN MAIN mnarc 2026-08-17 50.00 0 AIT RSPR no. SM-01-86 30050120923254 2026-08-17 16:15:03 3 2026-08-17 20